Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Journal of Accounting Research, Organization and Economics (JAROE)

JAROE
Website

Published by Universitas Syiah Kuala

ISSN : - EISSN : 26211041 DOI : https://jurnal.usk.ac.id/JAROE/article/view/21767

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

The scope of JAROE covers business and economics related fields. It receives and publishes conceptual, research, and review papers in business and economics related fields. It aims to be a highly reputable journal which publish high quality articles. Subject areas suitable for publication in JAROE include, but not limited to the following fields: Financial Accounting Management accounting Accounting information system Public sector accounting Auditing International accounting Behavioral accounting Capital market Business management Marketing Organizational behavior Strategic management Public finance Economics International trade Islamic banking and finance

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 299 Documents

7 8 9 10 11

The Role of Internal Corporate Governance Mechanism in Accounting Conservatism Mardiani Nur; Rita Anugerah; Novita Indrawati
Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019
Publisher : Universitas Syiah Kuala

AbstractObjective – This study aims to analyze the influence of internal mechanisms (independent commissioner, ownership structure and audit committee) on accounting conservatism in mining companies listed on the Indonesia Stock Exchange for the period of 2015-2017. Design/methodology – Secondary data in the form of financial statements are collected from the sub-sector companies in mining industry from the Indonesian capital market directory (ICMD). The data is taken from companies listed in Indonesia stock exchange for the period of 2015-2017. Samples are determined by using purposive sampling method and are selected based on certain considerations or criteria. The analysis model used in this study is path analysis. Results – The results of this study prove that independent commissioners, ownership structures and audit committees have a positive effect on accounting conservatism. Research limitations/implications – This study is perhaps limited in the number of variables used to test the model. There may be other variables that affect accounting conservatism so that further studies can extend this study by utilizing more variables.

Electronic Word-of-Mouth (E-WOM), Brand Image and Consumer Purchase Intention on Healthcare Products Uwais Nor Rifhan Ahmad Tajuddin; Lailatul Faizah Abu Hassan; Abdul Kadir Othman; Norfadzilah Abdul Razak
Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020
Publisher : Universitas Syiah Kuala

Objective – Malaysia is ranked sixth in the Asia Pacific region for obesity and diabetes and it is ranked the first among the Southeast Asian countries. Obesity and diabetes can cause serious non-communicable diseases such as heart disease and hypertension. Buying habit and eating habit are strongly correlated and these habits are very much influenced by the e-word-of-mouth (e-WOM). However, lack of studies in this aspect creates difficulties in making a consensus on the relationships between the variables concerned. The purpose of this study was to examine the relationship between e-WOM and consumer purchase intention among Malaysian dietary supplement products’ consumers. Design/methodology – The brand image was introduced as a moderating variable between the e-WOM (quality, quantity and sender expertise) and customer purchase intention. The Partial Least Squares Structural Equation Modelling (PLS-SEM) was employed to analyse 213 usable sets of questionnaire. Results – The results indicate that e-WOM quality, e-WOM quantity and sender’s expertise have significant relationship with consumer purchase intention. However, brand image had no moderating effect in the association between e-WOM quality, e-WOM quantity as well sender’s expertise and consumer purchase intention. This study provides new insights into the e-WOM field of study, which in turn affects consumer purchase intention.

The Investigation of the Awareness of Implementing Blockchain Technology in Audit Trails among the Auditors N. W. Deepashika Jayathilake; S M Chaturika Seneviratne
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

Objective - The purpose of this study is to investigate the awareness of implementing blockchain technology in audit trails among Sri Lankan auditors.Design/ methodology - Exploratory research is conducted to investigate the awareness among the auditors regarding the implementation of blockchain technology in the audit trails. A qualitative research approach is applied to collect data through semi-structured interviews with auditors employed in a leading audit firm in Sri Lanka.Results – There is a relatively lack of awareness about blockchain technology among auditors in general, which could be a roadblock to blockchain implementation in audit trials in Sri Lanka. Since blockchain has demonstrated potential as a technology that can transform auditing processes, there is possibility to build an audit trail, although more study is needed in this sector to be successful. Regardless matter where blockchain and audit trails go in the future, the audit profession will undoubtedly be impacted; however, it is yet too early to predict how.Research limitations/ implications - This analysis has taken a restricted perspective by relying just on auditors at one audit firm in Sri Lanka. If the perspectives and information of various auditing firms had been included, the study would have had a lot more to explore and analyze.Novelty/ originality - This study contributes to the literature on blockchain technology in audit trials by documenting the existing knowledge of auditors. This will provide an in-depth comprehension of using blockchain technology in audit trials to clients, professionals, and overall society.

Analysis of the Effectiveness of Barista Interpersonal Communication (Case Study at Siliwangi Coffee Shop, Bandung) Farhan Ahmadi; Rita Destiwati
Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019
Publisher : Universitas Syiah Kuala

Objective – This study aims to analyze the effectiveness of interpersonal communication in selected coffee shops in Siliwangi, Bandung, Indonesia. This study is drawn on the phenomenon of the importance of baristas having effective interpersonal communication skills in line with the recent growth of coffee shops.Design/methodology – To explain the social reality that occurs naturally in Kedai Kopi Siliwangi this study utilizes descriptive qualitative methods to describe the role of interpersonal communication that occurs between baristas and customers in increasing customer loyalty.Results – In general interpersonal communication has been carried out effectively and is able to change the attitudes and behavior of customers. Barista of Kedai Kopi Siliwangi has mostly fulfilled the five aspects of the effectiveness of interpersonal communication, except that the aspect of empathy is still not optimal.Limitation/Suggestion – This study may be limited in covering more comprehensive aspects of communication strategies. Future studies are hence suggested to embark research on effective management and communication strategies, both verbal and digital visual in the coffee shop. These themes can complement the viewpoints and expectations of the community towards the growing coffee shop.

A Performance Analysis of Village Fund Management: A Case Study in Lut Tawar District – Indonesia Bustaman Bustaman; Erlisa Amalia; Jalaluddin Jalaluddin
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

AbstractObjective – This study aims to analyze the performance of village governments in managing financial resources of the budget year 2016 in Lut Tawar District, Central Aceh Regency, according to the Indonesian Minister of Home Affairs Regulation (or PERMENDAGRI) No. 113, 2014. Design/methodology – This research is a descriptive research with a qualitative approach is a type of research where the researcher describes or deeply analyzes the result of a research about an object and then adds it with sources which already existed in the research object. The data was gathered through number of interviews and document analysis. Results – The result of the research shows that the performance of the village government in managing fund allocation in Lut Tawar Sub-district at the planning stage has been running well. The implementation stage has been completed where all the programs and activities are executed in accordance with the plan. The administrative stage has been done well by the treasurers and every month the treasurers have accounted for every acceptance and expenditure to the village headmen. In the reporting stage, the delay in submitting accountability report is caused by some negligence by the party from the village government. At the accountability stage, the accountability reports were reported as well as evaluated with the village government community and transparent to the community for every use of village funds in the form of information posted on the information boards in the office of the village headmen and billboards installed in front of the village headman office.

City Government Intervention in Gampong Budgeting: Case Study in Banda Aceh, Indonesia Muhammad Geubrika Ruzan; Syukriy Abdullah; Darwanis Darwanis
Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021
Publisher : Universitas Syiah Kuala

Objective – This study aims to explain the intervention of City Government in budgeting in Gampong1 by using agency theory in Banda Aceh.Design/methodology – This study is qualitative approach, by collecting data through interviews officials and members of the Gampong’s People Representative Council in 5 gam-pongs in Banda Aceh City, Head of sub-district, City Inspectorate, and representatives from the Gampong Community Empowerment Office. Questionnaires were distributed with a total of 363 respondents.Results – The results showed that there was an intervention from City Government in the budgeting process in Gampong as a result of the existence of City Government authority as a coach and supervisor of the Gampong government. In addition, the results of the inspec-torate's examination also greatly influenced budgeting in the village the following year.Research Limitation/Implications – The lack of literature and previous research on agency problems that occur in the village, the limited competence and lack of cooperation be-tween Keuchik and Tuha Peut Gampong (TPG) when asked for information through inter-views and questionnaires, and The lack of literature on the influence of personal conflict fac-tors (interpersonal) on agency problems.Novelty/Originality – The results of this study are expected to be a reference material for academics to examine agency problems in the gampong.

Contractor Intention on Contractors’ All Risk Takaful Product in Malaysian Construction Industry Mohd Azizi Ibrahim; Alias Mat Nor; Raja Rizal Iskandar Raja Hisham
Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021
Publisher : Universitas Syiah Kuala

Objective – Contractors’ All Risks (CAR) Takaful is completely different from CAR conventional insurance. CAR conventional insurance involves elements of usury (riba), gambling (maysir) and uncertainty (gharar) in their resources and operations which is prohibited by Shari’ah. This paper aims to investigate the relationship between attitude, awareness, understanding, religiosity, subjective norm, service quality and role of agents with contractor’s intention in choosing CAR Takaful products based on theory of planned behaviour (TPB). In addition, this paper aims to address the most influential factors that affect contractor’s intention in choosing CAR Takaful products. Design/methodology – Using primary data collection method, 421 questionnaires were distributed to target respondents comprising Bumiputera contractors in Malaysia except for Sabah and Sarawak, who are registered with CIDB from grade G1 to grade G7 and also a member of Persatuan Kontraktor Melayu Malaysia (PKMM). The data were analysed using Statistical Package for the Social Sciences (SPSS) software version 25. Results – This study's results reveal a significant relationship between attitude, awareness, understanding, religiosity, subjective norm, service quality, and role of agents with contractor’s intention in choosing CAR Takaful product. In addition, this research also verifies that attitude is the most important factor that affects contractor’s intention in choosing CAR Takaful products. Contribution – This paper will bring significant benefits to the Takaful operators and Takaful agents in Malaysia to formulate additional strategies, policies and service quality to attract Bumiputera contractors to choose CAR Takaful product.

Design and Development of Credit Scoring Model for Conventional Banks for Individual Borrowing Case Study on PT BPR Sungai Puar District Agam Rio Hendriadi; Anne Putri; Dona Amelia; Rany Syafrina
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Objective – This research is conducted to design and to develop credit scoring model on conventional bank in order to determine individual loan, the research takes place in PT BPR Sungai Puar, Kabupaten Agam. This model tries to evaluate the credit risk of BPR Sungai Puar.Design/methodology – The data are considered as secondary sources as they are taken from BPR Sungai Puar database by classifying them into two analysis tools including discriminant analysis and logistic regression. Results – The resuts are presentes inform of model and credit scoring perfection on PT BPR Sungai Puar Kabupaten Agam.Keywords Credit Scoring Model, Conventional Banks, Individual Loan

Attitudes towards Accountant Profession: Perception of Accounting Students in Aceh Province, Indonesia Nita Erika Ariani; Fauziah Aida Fitri; Lilis Maryasih
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Objective – This study is aimed to examine the perceptions of undergraduate accounting students in choosing the profession as a professional accountant particularly in the context of Aceh Province, Indonesia. Design/methodology – Quantitative research method was used with multinomial logistic regression analysis, which observes students’ perceptions in choosing career as a professional accountant. The population in this study consist of all final year accounting students at major public universities in Aceh, Indonesia, i.e. Faculty of Economics and Business (FEB) Syiah Kuala University Banda Aceh, FEB Malikussaleh University Lhokseumawe, FEB Teuku Umar University Meulaboh and FEB Samudra Langsa University. Final year students are deemed as most relevant samples as at this stage the majority of students may make decisions in choosing the right career for them once they graduate. Results – It was found that of the six variables studied for their influence on the attitudes of accounting students, only the variable of accounting as a career choice affected the perceptions of accounting students in choosing a career as an accounting profession. Limitation/Suggestion – Future research may add students from private universities as samples to observe the comparison of the attitudes of students majoring in accounting. An in-depth interview may also be conducted to gain more meaningful findings.

Determinants of Takaful Patronage Among Entrepreneurs in Sabon Gari Market, Kano State, Nigeria Sagir muhammad sulaiman; Abba Abdulhamid Dandago; Muhammad Abdulaziz Muhammad; Tasiu Tijjani Sabiu
Journal of Accounting Research, Organization and Economics Vol 3, No 3 (2020): JAROE, Vol.3 No.3 December 2020
Publisher : Universitas Syiah Kuala

Objective – This paper examined the determinants of Takaful patronage among the entrepreneurs in Sabon Gari market of Kano metropolis, Nigeria. Design/methodology – The paper adopted survey research approach through the use of questionnaire. Respondents were selected using a purposive sampling technique. Multivariate regression was adopted to test the hypothesized model of the study using variance-based SEM. The data was analyzed using Smart-PLS 3. Results – The results show that religiosity, trust and confidence and awareness most often positive and are found to significantly influence patronage of Takaful services at significant level of 0.05 while the three explanatory variables were able to explain 58% variation in the dependent variable.

Page 9 of 30 | Total Record : 299

7 8 9 10 11

Filter by Year

2018 2025

Filter By Issues

All Issue Vol 8, No 2 (2025): JAROE Vol. 8 No. 2 August 2025 Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025 Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024 Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024 Vol 7, No 1 (2024): JAROE Vol. 7 No. 1 April 2024 Vol 6, No 3 (2023): JAROE Vol. 6 No. 3 December 2023 Vol 6, No 2 (2023): JAROE Vol. 6 No. 2 August 2023 Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023 Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022 Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022 Vol 5, No 1 (2022): JAROE Vol. 5 No. 1 April 2022 Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021 Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021 Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021 Vol 3, No 3 (2020): JAROE, Vol.3 No.3 December 2020 Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020 Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020 Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019 Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019 Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019 Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018 Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018 More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Ratna Mulyany

Contact Email
jaroe@usk.ac.id

Phone
+628116853545

Journal Mail Official
jaroe@usk.ac.id

Editorial Address
Universitas Syiah Kuala Accounting Department Economics and Business Faculty Kopelma Darussalam, Banda Aceh, Indonesia - 23111

Location
Kab. aceh besar,

Aceh

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ratna Mulyany

Contact Email jaroe@usk.ac.id

Phone +628116853545

Journal Mail Official jaroe@usk.ac.id

Editorial Address Universitas Syiah Kuala Accounting Department Economics and Business Faculty Kopelma Darussalam, Banda Aceh, Indonesia - 23111

Location Kab. aceh besar, Aceh INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Ratna Mulyany

Contact Email
jaroe@usk.ac.id

Phone
+628116853545

Journal Mail Official
jaroe@usk.ac.id

Editorial Address
Universitas Syiah Kuala Accounting Department Economics and Business Faculty Kopelma Darussalam, Banda Aceh, Indonesia - 23111

Location
Kab. aceh besar,

Aceh

INDONESIA