cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
FRISTI RIANDARI
Contact Email
fristi.rianda@ymail.com
Phone
+6281360000241
Journal Mail Official
editorialaccounting@iarn.or.id
Editorial Address
Zasira Housing Complex Block A, No 1A, Deliserdang, North Sumatra, Indonesia
Location
Kab. deli serdang,
Sumatera utara
INDONESIA
Indonesia Accounting Research Journal
Published by Institute of Accounting Research and Novation
ISSN : 23032235     EISSN : 29859255     DOI : https://doi.org/10.35335/iarj
Core Subject : Economy, Science,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The Indonesia Accounting Research Journal (IACRJ) embraces a range of methodological approaches in identifying and solving significant prioritised accounting issues. Submissions are encouraged across all areas on accounting, finance and cognate disciplines. It is strongly recommended that authors specifically address how their research addresses the priority areas and how it impacts those who the research intends to affect.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 117 Documents
 8   9   10   11   12 
Academic fraud investigation using fraud diamond: Evidence from accounting students Moh. Riskiyadi
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.500

Abstract

This study aims to investigate academic fraud committed by students using the fraud diamond. The elements of the fraud diamond, comprising pressure, opportunity, rationalization, and capability, are utilized to examine academic fraud perpetrated by accounting students. This study employed a quantitative method with a purposive sampling technique of 200 accounting students attending universities in Madura. The results show that each element of the fraud diamond — namely, pressure, opportunity, rationalization, and capability — has a significant positive influence on academic fraud. Simultaneously, all aspects of the fraud diamond have a significant positive influence on academic fraud. This study is expected to provide references for further research and suggestions for university academics, aiming to mitigate academic fraud.
The influence of sustainability reporting and green accounting on financial performance of mining companies listed on the Indonesia stock exchange for the 2021-2023 period Anik Viati Solehah; Selly Puspita Sari; Fitria Fertha Agustina
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.502

Abstract

This study aims to analyze the influence of sustainability reporting and green accounting on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Sustainability reporting is measured using the Corporate Social Responsibility (CSR) disclosure index, while green accounting is proxied by the PROPER rating issued by the Ministry of Environment and Forestry. Financial performance is proxied by Return on Assets (ROA). This research employs a quantitative approach using multiple linear regression analysis, processed with SPSS version 23. The sample was selected through purposive sampling from a population of 83 companies, resulting in 22 companies that met the criteria over the three-year observation period, yielding a total of 66 data points. The findings reveal that sustainability reporting has a positive and significant effect on financial performance. Similarly, green accounting also has a positive impact on the company’s financial performance. These findings support stakeholder theory and legitimacy theory, which posit that transparency and concern for social and environmental aspects can enhance stakeholder legitimacy and trust, ultimately improving a company’s financial performance. This study offers important implications for companies, investors, and policymakers in promoting sustainable business practices.
The effect of net profit margin, return on investment, and current ratio toward financial performance in health sector companies listed of Indonesia stock exchange for 2021–2024 period Shinta Gevira Farina; Sunarmi Sunarmi
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.503

Abstract

This study aims to examine and analyze the influence of Net Profit Margin, Return on Investment, and Current Ratio on the financial performance of health sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Financial performance in this study is proxied by Return on Assets (ROA). The research population consists of 35 companies in the health sector, with a sample of 10 companies over 4 years, resulting in 40 data points. The research was conducted from April to June 2025. This study uses a quantitative approach with multiple linear regression analysis processed using SPSS version 23. The results show that Net Profit Margin, Return on Investment, and Current Ratio have a positive effect on financial performance (ROA). These findings support Signaling Theory, which explains that strong financial ratios such as high profitability and liquidity send positive signals to investors regarding the company's condition and prospects. Therefore, it is recommended to improve operational efficiency, manage investments optimally, and maintain liquidity to achieve stable and sustainable financial performance.
Analysis of pentagon fraud elements in detecting financial reporting fraud in healthcare companies Riko Aldi Winata; Fitria Fertha Agustina; Naufal Sinatria; Andi Mulyono
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.505

Abstract

The objective of this research was to analyse the influence of the fraud pentagon elements on the detection of financial reporting fraud in healthcare companies listed on the Indonesia Stock Exchange between 2021 and 2023. The elements examined included pressure (financial targets), opportunity (ineffective monitoring), rationalisation (change in auditor), competence (change in director) and arrogance (frequent number of CEO’s pictures). The study population includes 35 healthcare companies listed on the Indonesia Stock Exchange. Using purposive sampling and a time series method, resulting in 33 sample data. The study was conducted from April to June 2025 and analyzed using multiple linear regression. The results showed that financial targets and ineffective monitoring significantly influenced financial statement fraud, while change in auditor, change in director, and frequent number of CEO’s pictures showed no significant influence on financial statement fraud. These results support the fraud pentagon's function in detecting fraud and provide regulators and auditors with a point of reference for efforts to avoid fraud in the healthcare industry.
The influence of tax knowledge, taxpayer awareness, and income on compliance in paying land and building tax in Rejosari Village, Pringsewu District Citra Adista; Andi Mulyono
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.511

Abstract

This study examines the impact of tax knowledge, taxpayer awareness, and income on compliance in paying Land and Building Tax (PBB) in Rejosari Village, Pringsewu District. As a key source of local revenue, Land and Building Tax relies heavily on public participation. However, the current level of taxpayer compliance remains suboptimal, necessitating an investigation into the underlying influencing factors. Using a quantitative approach, the research population includes 2,545 taxpayers, with a sample of 97 respondents selected through random sampling via the Slovin formula. Data were gathered using a Google Forms-based questionnaire and analyzed through multiple linear regression analysis with SPSS version 25. The results demonstrate that tax knowledge, taxpayer awareness, and income each have a positive and significant effect on tax compliance. These findings suggest that improving taxpayers' understanding, legal awareness, and financial capacity can enhance compliance. The study recommends that village authorities and relevant institutions intensify tax education and promote collective awareness to sustainably increase tax revenue.
The analysis of liquidity and profitability ratios to assess financial distress potential in the balken wood business in Piabung Village Widiarti Widiarti; Selly Puspita Sari
Indonesia Accounting Research Journal Vol. 13 No. 2 (2025): December: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyse liquidity and profitability ratios in assessing the potential for financial distress in the balken wood business in Piabung Village. The main urgency faced by the business is the slow turnover of receivables, which disrupts cash flow and threatens business continuity. This research employs a qualitative descriptive approach using a case study method. Data collection techniques include basic financial documentation and semi-structured interviews with three key informants: the business owner and two administrative staff. Data analysis is conducted using Miles and Huberman's interactive model, which involves data reduction, data display, and conclusion drawing. The results show that the business lacks an understanding of the importance of financial ratios and does not maintain formal financial statements. The business’s cash flow heavily depends on receivable payments, so delays from customers result in difficulties meeting obligations to third parties, including banks. Nevertheless, the business manages to remain profitable by minimizing operational costs and adjusting production volume. The main strategies to address financial distress include accelerating receivable collection, maintaining communication with banks, and implementing strict cash management. The findings highlight the importance of improving financial literacy and adopting simple bookkeeping systems to help small businesses manage finances and anticipate financial distress more effectively.
The effect of competency and religiosity values on audit quality with auditor time budget as a moderation (case study at the inspectorate Pringsewu District) Monica Nadia Sari; Andi Mulyono
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.514

Abstract

This research is based on the persistent and high prevalence of corruption, despite the implementation of various eradication measures. This situation indicates significant challenges in detection and prevention. The government sector is the most vulnerable, given the frequent involvement of state officials and corporations in corrupt practices. This fact emphasizes the urgency of developing proactive detection methods, in line with increasing public demand for financial transparency in the government sector. To achieve this, strengthening internal control systems and reliable oversight functions is necessary. Audit quality plays a crucial role as an indicator of the success of regional development, as auditors are tasked with providing relevant information that forms the basis for decision-making. This study used a quantitative approach and included everyone in the population as part of the sample. There were 42 auditors involved in the study. The main information came from questionnaires that were distributed. The data was then analyzed using multiple linear regression, which was performed with SPSS version 23. The study found that both competence and religiosity had a strong positive impact on the quality of audits. It also showed that time pressure helped competent auditors work better and more accurately. However, when time pressure was combined with religiosity, it had a negative effect. This means that tight deadlines can prevent religious values from helping as much as they could in improving audit quality.
The influence of perception, motivation, and taxation knowledge on career choice in the field of taxation (empirical study of economics students in Pringsewu Regency) Izzatti Nur Hasanah; Andi Mulyono; Fauzan Fuadi; Fitria Fertha Agustina
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.515

Abstract

A profession in taxation offers large opportunities due to the increasing demand for tax professionals consistent with the developing complexity of tax structures and rules. but, student interest in pursuing a career in taxation stays low, in large part because of a lack of understanding approximately career opportunities on this subject. this is evidenced through findings at Andalas college, which display that the lack of awareness amongst college students about the taxation zone and its profession possibilities is a first-rate issue contributing to their low hobby in taxation careers. This have a look at ambitions to study the affect of perception, motivation, and taxation knowledge on the career preference within the taxation discipline amongst college students of Economics school in Pringsewu Regency. The take a look at employs a quantitative method with a move-sectional method. The pattern become decided on the use of comfort sampling, with number one information accumulated thru a Likert-scale questionnaire allotted via Google paperwork to fifty five college students. facts have been analyzed the use of multiple linear regression with SPSS version 25.0. The outcomes indicate that belief notably impacts profession desire in taxation. Likewise, motivation and taxation expertise actually have a substantial effect on college students’ profession choice in this field.
An analysis of the implementation of murabaha, mudharabah, and musyarakah contracts in the financial management of Al Hidayat Gerning Islamic boarding school Ahmad Zainur Rozikin; Selly Puspita Sari
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.516

Abstract

This study aimed to analyze the implementation of Murabaha, Mudharabah, and Musyarakah contracts in the financial management of Al Hidayat Gerning Islamic Boarding School, Pesawaran, Lampung. The research employed a qualitative method with a case study approach. Data were obtained through in-depth interviews, observation, and documentation, then analyzed using an interactive analysis model consisting of data reduction, data presentation, and conclusion drawing. The findings revealed that the three contracts had been applied in various economic activities of the pesantren, such as procurement of goods, management of student-run businesses, and collaborations with external parties. The application of these Sharia contracts contributed to enhancing the pesantren’s economic independence, providing practical Sharia economic learning for students, and increasing public trust. Challenges included limited human resources with expertise in Islamic finance and a manual recording system. The pesantren addressed these challenges through internal training, cooperation with external institutions, and the adoption of digital financial recording. The study recommends strengthening the competencies of Sharia financial managers and developing technology-based financial management systems to achieve more effective and sustainable financial practices.
The influence of museum experience on revisit intention at Museum Sri Baduga Nafisa Rani Anindita; Maulana Maulana; Irena Novarlia
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.518

Abstract

The primary objective of this research is to examine and quantify the influence of museum experience on tourists’ intention to revisit Museum Sri Baduga, Bandung. The research was motivated by the rise in Indonesia’s tourism ranking, which has not translated into increased museum visitation rates. While prior research has demonstrated the role of museum experience in generating visitor satisfaction, there remains a gap in understanding how satisfaction affects behavioral loyalty. This research employed a quantitative approach using survey data collected from 106 tourists aged 17 years and above between March and April 2025. A simple linear regression analysis revealed that museum experience explained 74% of the variance in revisit intention, with celebrative experience emerging as the most influential dimension. Findings indicated that most satisfied visitors prefer recommending the museum to others over repeat visits, highlighting a disconnect between satisfaction and return intention. The study concluded that improving social interactivity, immersive programming, and tour guide quality may enhance engagement and encourage sustained visitation.

Page 10 of 12 | Total Record : 117

 8   9   10   11   12 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 13 No. 3 (2026): March: Auditing, Finance, Accounting, Management Vol. 13 No. 2 (2025): December: Auditing, Finance, Accounting, Management Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management Vol. 12 No. 4 (2025): June: Auditing, Finance, Accounting, Management Vol. 12 No. 3 (2025): March: Auditing, Finance, Accounting, Management Vol. 12 No. 2 (2024): December: Accounting, Management Vol. 12 No. 1 (2024): September: Accounting, Management Vol. 11 No. 4 (2024): June: Auditing, Finance, Accounting, Management Vol. 11 No. 3 (2024): Maret: Auditing, Finance, Accounting, Management Vol. 11 No. 2 (2023): December: Accounting Vol. 11 No. 1 (2023): Sep: Accounting, Management Vol. 10 No. 4 (2023): June: Accounting, Managemen Vol. 10 No. 3 (2023): Maret: Auditing, Finance, Accounting, Management Vol. 10 No. 2 (2022): December: Accounting Vol. 10 No. 1 (2022): Sep: Accounting Vol. 9 No. 4 (2022): June: Accounting, Managemen Vol. 9 No. 3 (2022): Maret: Auditing, Finance, Accounting, Management Vol. 9 No. 2 (2021): December: Accounting Vol. 9 No. 1 (2021): Sep: Accounting More Issue