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INDONESIA
Indonesia Auditing Research Journal
Published by Institute of Accounting Research and Novation
ISSN : 23032596     EISSN : 29643643     DOI : -
Core Subject : Economy, Science, Education,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media
Indonesia Auditing Research Journal is a high-quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original auditing research conducted in research institutions and/or in practice.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 94 Documents
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Comparative Analysis of Variable Costing and Full Costing Methods for Profit Planning and Managerial Decision-Making Saltzman Bhimani; Anderson Christianto
Indonesia Auditing Research Journal Vol. 12 No. 4 (2023): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research investigates the comparative effectiveness of variable costing and full costing methods in profit planning and managerial decision-making within organizational contexts. Through a comprehensive review of existing literature, empirical data analysis, and theoretical frameworks, the study aims to provide insights into the implications of each costing method for organizational performance and strategic decision-making. The research begins with an exploration of the historical development and adoption of variable costing and full costing methods in accounting and managerial decision-making. Drawing on economic theory, regulatory frameworks, and organizational practices, the study examines the theoretical underpinnings and practical applications of these costing methods. Using a mixed-methods approach, the research employs both quantitative analysis of financial performance metrics and qualitative analysis of managerial perspectives and decision-making processes. Findings indicate distinct patterns and significant differences between variable costing and full costing methods, particularly in terms of cost behavior, cost-volume-profit relationships, and strategic implications for resource allocation and pricing strategies. Interpreting the results within the context of existing theory and literature, the study identifies implications for businesses and managerial decision-making. It underscores the importance of cost visibility, decision-making flexibility, and regulatory compliance in choosing the appropriate costing method to enhance organizational performance and strategic positioning.
Analyzing the Influence of Fundamental and Non-fundamental Factors on the Indonesia Stock Exchange (BEI) Glenn E Kalunda
Indonesia Auditing Research Journal Vol. 12 No. 4 (2023): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research investigates the underpricing of Initial Public Offerings (IPOs) on the Indonesia Stock Exchange (BEI), focusing on the influence of fundamental and non-fundamental factors. By analyzing a comprehensive dataset of IPOs, including firm-specific characteristics, market conditions, and underwriter reputation, this study aims to uncover the determinants and implications of underpricing dynamics in the context of emerging markets. The analysis reveals significant insights into the factors driving IPO underpricing on the BEI. Fundamental factors such as firm size, profitability, and industry affiliation exert a notable influence on underpricing, with larger, more profitable companies experiencing lower levels of underpricing compared to smaller firms operating in nascent industries. Non-fundamental factors such as market sentiment, investor demand, and underwriter reputation also play a significant role in shaping underpricing dynamics, amplifying market dynamics and influencing pricing outcomes. The findings of this research have practical implications for investors, issuing companies, regulators, and market participants. By informing pricing strategies, enhancing investor confidence, and improving market efficiency, this research empowers stakeholders to navigate the complexities of the IPO market more effectively and capitalize on investment opportunities. Looking ahead, future research should continue to explore new avenues of inquiry and refine existing models to further our understanding of IPO underpricing dynamics and facilitate value creation in capital markets.
Enhancing Financial Accountability: The Role of Audit Education in Managing Student Assistance Funds in Educational Institutions Alfathan Rizqullah
Indonesia Auditing Research Journal Vol. 12 No. 4 (2023): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research investigates the role of audit education in assessing the effectiveness of management of poor student assistance funds within educational institutions. Through a mixed-methods approach encompassing qualitative interviews and quantitative surveys, the study explores the impact of audit education initiatives on financial accountability, transparency, and excellence in fund administration. Qualitative analysis of stakeholder perspectives reveals insights into the perceptions, experiences, and challenges associated with student assistance fund management and audit practices. Quantitative findings provide empirical evidence on the prevalence and impact of audit education programs on staff competency, fund administration practices, and compliance with regulatory requirements. The integration of qualitative and quantitative data yields nuanced insights into the strengths and weaknesses of current practices, as well as implications for policy, practice, and future research in educational finance and audit education. The study underscores the critical importance of audit education in fostering a culture of accountability, integrity, and continuous improvement within educational institutions, thereby advancing the collective goal of equitable access to education and student success.
Transforming Education Fund Management: Leveraging Blockchain for Transparency, Fraud Reduction, and Efficiency Marenta Claudia
Indonesia Auditing Research Journal Vol. 12 No. 4 (2023): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research explores the potential of blockchain technology in revolutionizing education fund management by enhancing transparency, reducing fraud, and improving the efficiency of fund allocation processes. Through a mixed-methods approach, including qualitative interviews, focus group discussions, surveys, and document analysis, insights were gathered from diverse stakeholders in the education finance ecosystem. The findings highlight the transformative impact of blockchain in increasing transparency through its decentralized and immutable ledger, enabling real-time tracking of fund flows and enhancing trust among stakeholders. Moreover, blockchain's cryptographic security features and smart contracts automate fund disbursement, reducing the risk of fraud and ensuring accountability in fund allocation processes. Furthermore, blockchain improves the efficiency of fund allocation by streamlining administrative processes, reducing bureaucratic overhead, and enabling direct peer-to-peer transactions. However, challenges such as technical complexities, regulatory uncertainties, and socio-economic factors must be addressed to realize the full potential of blockchain in education fund management.
Influence of organizational culture on employee performance through organizational citizenship behaviour as an intervening variable at the Sidoarjo Regency Regional Personnel Agency (Bkd) Fiorentino, Kevin; Mujanah, Siti; Fianto, Achmad Yanu Alif
Indonesia Auditing Research Journal Vol. 13 No. 2 (2024): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The purpose of this study is to determine the effect of organizational culture on employee performance, to determine the effect of organizational citizenship behavior on employee performance, and to determine the effect of organizational culture on employee performance through organizational citizenship behavior as an intervening variable. In this study, a quantitative approach was used because the data collected were in the form of numbers and the analysis was carried out using statistical methods. Sampling techniques are generally randomized, and data collection uses research instruments. The sample in this study were employees of the Sidoarjo Regional Staffing Agency totaling 15 respondents, taken from some employees. The results showed that organizational culture affects employee performance, OCB affects employees, and organizational culture affects employee performance through OCB as an intervening variable.
Analysis of the influence of changes in non-taxable income on the realization of tax revenues at the Raba Bima Pratama Tax Office Yuliana, Astri; Munandar, Aris; Darmawan, Imam
Indonesia Auditing Research Journal Vol. 13 No. 2 (2024): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research uses quantitative analysis to measure the effect of changes in PTKP on the realization of tax revenues. The data used is secondary data obtained from the Raba Bima Pratama Tax Office, covering the 2019-2023 period. Data on Non-Taxable Income (PTKP) and realized tax revenues were transformed into natural logarithm (LN) form for statistical analysis. Regression analysis is used to measure the effect of changes in PTKP on the realization of tax revenues. From the regression analysis, the β coefficient value was obtained which shows the significance of the influence of PTKP on the realization of tax revenues. Data analysis for 2021 shows a decrease in PTKP which has an impact on increasing the realization of tax revenues. Based on the results of the analysis, future PTKP policy changes need to be considered carefully to ensure a balance between tax relief for taxpayers and stability of tax revenues. This research found that changes in PTKP had a significant influence on the realization of tax revenues at the Raba Bima Pratama Tax Office. The reduction in PTKP in 2021 will have an impact on increasing the realization of tax revenues, indicating that responsive and effective tax policies are very important to support the stability of tax revenues and sustainable economic development. Further research is needed to explore the influence of other factors such as inflation rates and economic growth on the realization of tax revenues.
The influence of reference coal price and inflation on the share price of sharia coal companies (Case Study of PT. Adaro Energy Indonesia Tbk) Sukron, Jaenudin; Wazin, Wazin; Peristiwo, Hadi
Indonesia Auditing Research Journal Vol. 13 No. 2 (2024): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

In the context of the coal industry, fluctuations in benchmark coal prices and inflation rates are important factors that correlate with the financial performance of coal sector companies and their stock values in the capital market. This research aims to investigate the correlation between benchmark coal prices and inflation with the Sharia stock price of PT Adaro Energy Indonesia Tbk (ADRO), using historical data from 2020 to 2023. Utilizing multiple linear regression analysis, this study shows that collectively, benchmark coal prices and inflation have a significant influence on ADRO's stock price. Individually, benchmark coal prices have an influence on ADRO's stock price, whereas inflation does not have an impact on ADRO's stock price.
The influence of perceived quality and viral marketing on the decision to purchase Momoyo Ice Cream according to the Islamic business perspective Nurhayati, Nurhayati; Fadillah, M.Rizky; Selvina, Mia; Nuraziza, Sania
Indonesia Auditing Research Journal Vol. 13 No. 2 (2024): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research aims to analyze the influence of perceived quality and viral marketing on purchasing decisions for Momoyo ice cream. The main problem in this research is that Momoyo is still unable to compete with other ice cream brands, especially brands that have previously been established in the market. The ice cream industry has experienced rapid development in the last few decades. The demand for ice cream continues to increase, especially in summer and in areas with hot climates. Consumers are not only looking for ice cream as a refreshing snack, but also as a product that provides experience and joy. This research uses an exploratory research method with a quantitative approach using the Lemeshow formula approach, with a fixed sample of 97 respondentswhich was distributed via Google Form which was tested using IBM SPSS Statistics 26.The research results show that the perceived quality variable (X1) has a positive and significant effect on purchasing decisions (Y). Meanwhile, for the second hypothesis (X2), viral marketing does not have a positive and significant effect on purchasing decisions (Y). In conclusion, perceived quality and viral marketing simultaneously influence purchasing decisions.
Strategies for improving the performance of embroidery craft businesses in the digital era Nusron, Anis
Indonesia Auditing Research Journal Vol. 13 No. 2 (2024): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This study aims to examine the effect of information technology and entrepreneurial characteristics on business performance and determine the mediating effect of entrepreneurial behavior in selling online. novelty in this study is the variable of entrepreneurial behavior in selling online which is based on the merger of 2 theories, namely TAM theory and Sales Process / Behaviour theory. Sampling using non-probability samples with purposive sampling, the research was conducted on embroidery business actors in Pasuruan Regency, Indonesia, by taking 180 samples, WarpPLS was used as an analytical tool to process data. The results showed that information technology and entrepreneurial behavior in selling online have a significant positive effect on business performance while entrepreneurial characteristics have no effect on business performance. Information technology and entrepreneurial characteristics have a significant effect on entrepreneurial behavior in selling online. and entrepreneurial behavior in selling online is able to mediate information technology and entrepreneurial characteristics on business performance. Digital activities as a selling medium for embroidery business actors in Pasuruan Regency are new to business actors, this research expands the view of activities in selling online and increases the literature on entrepreneurship, besides that it can be useful for MSMEs to improve business performance, and encourage related parties to support MSMEs in Indonesia to be able to improve their skills in selling online, because the results of the study show that entrepreneurial behavior in selling is able to improve business performance.
The influence of sales growth, fixed asset intensity, inventory intensity, and firm size on the cash effective tax rate Pebriani, Rapika; Kasir, Kasir
Indonesia Auditing Research Journal Vol. 13 No. 2 (2024): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research examines the influence of Sales Growth, Fixed Asset Intensity, Inventory Intensity, and Firm Size on the Cash Effective Tax Rate in food and beverage subsector manufacturing companies listed on the IDX in 2015-2022. Descriptive analysis shows variations in Cash Effective Tax Rate, Sales Growth, Fixed Asset Intensity, Inventory Intensity, and Firm Size among these companies. Partially, the analysis results show that Sales Growth, Fixed Asset Intensity, Inventory Intensity, and Firm Size do not have a significant effect on the Cash Effective Tax Rate. However, a very weak relationship was found between each independent variable and the Cash Effective Tax Rate. Simultaneously, the four independent variables also do not have a significant effect on the Cash Effective Tax Rate, with a coefficient of determination value of 4.3%, indicating that 95.7% of the variation in the Cash Effective Tax Rate is influenced by other factors. Thus, this research concludes that Sales Growth, Fixed Asset Intensity, Inventory Intensity, and Firm Size do not have a significant influence on the Cash Effective Tax Rate in food and beverage subsector manufacturing companies on the IDX during the 2015-2022 period, indicating that there are other factors that are more important. dominantly influences the Cash Effective Tax Rate.

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