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 
Covid-19 data visualization using tableau Rudy Tantowi; Calvin Calvin; Saut Dohot Siregar
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.v13i1.523

Abstract

The COVID-19 pandemic crisis resulted in the accumulation of extensive epidemiological data that demanded the implementation of advanced visualization techniques to support community health surveillance systems. This research adopts the Tableau platform in the development of a dynamic dashboard for a holistic examination of COVID-19 data. A quantitative-descriptive methodological approach was applied using secondary databases from global repositories covering parameters of cases, fatalities, morbidity, and territorial distribution. The construction of the dashboard consolidates chronological-geographical visualization, predictive analytics, and assessment of vaccination efficiency. The findings indicate the superior capability of Tableau in processing epidemiological big data with optimal performance metrics. Temporal investigation identified recurring patterns with different wave characteristics, while geographical mapping exposed the epicenters of transmission and propagation paths. The forecasting model achieved high precision at near-term horizons (MAPE 8.45% for 7-day prediction). Vaccination evaluation displayed a constructive correlation between coverage levels and the suppression of incidence. Analysis of user experience confirmed preferences for an interface that is user-friendly with sophisticated analytical capabilities. This study contributes academically by enriching the literature on health data visualization and practically by offering a dashboard model that supports real-time public health decision-making.
Qualitative design of online reservation application for MSMEs Piter Antonius; Saut Dohot Siregar
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.v13i1.524

Abstract

Digital transformation has become an essential requirement for Micro Small Medium Enterprises (MSMEs) in the culinary sector to face contemporary market competition. This research aims to explore the design and development process of online reservation applications that align with the specific characteristics of culinary MSMEs through a qualitative case study approach. The research methodology employs data triangulation through in-depth interviews, participatory observation, and document analysis involving culinary MSME owners, operational staff, and customers in the Bandung region. Research findings indicate that conventional reservation systems have significant limitations in terms of accuracy, efficiency, and information accessibility. Implementation of Progressive Web Apps-based applications with digital payment integration successfully improved operational efficiency by up to 60% and user satisfaction reached 88% based on the system usability scale. The findings confirm that adoption of online reservation technology provides transformational impact on culinary MSME business models, enhancing competitive advantage and customer retention rate by 18%. This research contributes to the development of sustainable and scalable digitalization framework for culinary MSMEs.
Impact of marketing strategy and tam on buyer attitudes on online platforms: A study on gen z marketplace users Bagus Hari Sugiharto; Nafi’ah Nafi’ah; Ayniyatin Nadiyah; Fairuz Rania
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.v13i1.527

Abstract

This paper looks at how simplicity, confidence, discounts, free shipping coupons, and endorsements affect Gen Z's buying choices and consumer behavior in marketplaces. The findings reveal that while free shipping vouchers are detrimental, trust is the most powerful influence. These results enable companies to create successful marketing plans. The study results show that the main influence on buying choices and consumptive behavior is consumer confidence in market platforms. Though to a lesser degree, shopping choices are also influenced by perceived simplicity of use, marketing tactics, and endorser support. Interestingly, shopping interest was negatively affected by free shipping coupons. On the other hand, for consumptive behaviour, only trust and promotions showed a major impact. These results imply that digital marketing plans should give consumer trust first priority. By investigating the particular effects of perceived simplicity, confidence, incentives, free shipping coupons, and endorsements on Generation Z's behavior in marketplaces, this paper makes a special contribution. Unexpectedly, the results show that while endorsements only influence buying choices—not consumptive behavior—two seldom recorded events in prior studies, free shipping vouchers really harm consumers. By revealing the unique dynamics of Gen Z—who are impulsive yet critical—this study closes a gap in the literature and offers insightful analysis for digital marketing plans.
An analysis of production cost calculation using the full costing method in sasirangan fabric MSMEs (micro, small, and medium enterprises) in Sasirangan Village, Banjarmasin Rukman Rukman; Endah Sri Bintari; Irma Sucidha; Ros Nirwana
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 | DOI: 10.35335/iacrj.v13i2.528

Abstract

This study analyzes the production cost calculation of Sasirangan fabric Micro, Small, and Medium Enterprises (MSMEs) in Sasirangan Village, Banjarmasin, using the full costing method. In the face of increasing competitive pressures, accurate cost determination is essential for MSMEs to set appropriate selling prices and maintain profitability. The research employs a qualitative approach, collecting data through interviews, observations, and documentation from a Sasirangan fabric enterprise, Kantan Sasirangan. The full costing method was applied to comprehensively account for raw materials, direct labor, and factory overhead costs. Findings reveal that labor costs constitute the largest portion of total production costs, reflecting the labor-intensive nature of traditional Sasirangan fabric production, particularly in the whipstitching process. Raw materials represent a significant share, with diverse fabric types used to target various market segments. Factory overhead costs, although smaller, support essential production and marketing activities. The calculated unit production cost is approximately Rp 79,383 per piece, providing a practical benchmark for pricing strategies that balance cultural value and market competitiveness. This research contributes to the understanding of cost management in traditional textile MSMEs and offers practical insights for similar enterprises aiming to preserve cultural authenticity while achieving economic viability.
The effect of hotel and restaurant tax revenue on the original income of the blitar City Area Nosilia Fristiani; Yesinta Margareta
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.v13i1.533

Abstract

This study aims to determine the Influence of Hotel Tax and Restaurant Tax on Original Income of Blitar City. The sample of this study uses annual data on Regional Taxes and Regional Original Revenues. The number of samples used is 5 years from 2020-2024. The hypothesis test in this study used multiple linear regression analysis with SPSS. The results of the research on hotel taxes and restaurant taxes have an effect but are not significant on the Original Revenue of the Blitar City Area. The results of the study show that the influence of hotel tax revenue and restaurant tax is quite strong.
The influence of work motivation and work discipline on employee performance at PT Samsung Electronics Indonesia, South Jakarta Branch Siska Yunanti; Salma Sa'idatul Misykiyah
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 | DOI: 10.35335/iacrj.v13i2.547

Abstract

The purpose of this study was to determine whether work motivation and work discipline have a partial and simultaneous impact on employee performance at PT. Samsung Electronics Indonesia. A quantitative method was used. The sample consisted of 76 respondents, selected through a saturated sampling technique. Validity, reliability, classical assumptions, regression analysis, correlation coefficient analysis, determination coefficient analysis, and hypothesis testing were used to analyze the data. With the regression equation, the results of the study indicate that work motivation and work discipline have a significant effect on employee performance. Y = 7.482 + 0.337X1 + 0.504X2. The correlation coefficient, or the level of influence between the independent variable and the dependent variable, is 0.850. The coefficient of determination, or the contribution of simultaneous influence, is 0.722, or 72.2%, and other factors influence 27.8% of the total. The F table value is greater than the calculated F, or (94.890 is greater than 3.120). Therefore, H0 is rejected and H3 is accepted, indicating that work motivation and work discipline affect the performance of PT Samsun employees.
Digital cash waqf in Indonesia: Opportunities and challenges a systematic literature review with PRISMA framework Rifaldi Nurul Akbar; Muhammad Iman Kurniawan; Miftah Hur Rahman ZH
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 | DOI: 10.35335/iacrj.v13i2.554

Abstract

This study analyzes the development of digital cash waqf in Indonesia by exploring its opportunities, challenges, and strategic implications. It aims to provide a comprehensive synthesis of the impact of digital platforms on public participation, the efficiency of institutional coordination, and the potential for financial innovations such as Cash Waqf Linked Sukuk (CWLS). Employing a Systematic Literature Review (SLR) guided by the PRISMA framework, the research conducted a rigorous identification and screening process of 195 articles from the Scopus database, ultimately selecting 25 high-quality articles for detailed thematic analysis. The key findings reveal that digital platforms significantly increase participation, particularly among younger generations, driven by ease of use, social influence, and digital literacy. However, the study also identifies complex challenges, including weak coordination among the Indonesian Waqf Board (BWI), nadzir (waqf managers), and Islamic financial institutions, coupled with low public literacy and trust. While innovations like CWLS offer considerable potential for sustainable development, their implementation faces obstacles stemming from an immature regulatory framework and ineffective marketing strategies. Based on these findings, the study concludes that optimizing digital cash waqf requires strengthening regulations, enhancing literacy through digital campaigns, building the capacity of nadzir, and fostering more synergistic institutional collaboration. Future research should explore innovative business models, assess the specific effectiveness of fintech platforms, and investigate the determinants of CWLS adoption from both customer and regulatory perspectives to enrich waqf development strategies in the digital era.
The effect of inflation and interest rates on the stock price of Pt Bank Negara Indonesia tbk 2015-2024 Yulia Prismawati; Rizka Wahyuni Amelia
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 | DOI: 10.35335/iacrj.v13i2.558

Abstract

This study aims to determine the effect of inflation, interest rates on stock prices at PT. Bank Negara Indonesia Tbk for the period 2015-2024. The research method used is quantitative. Data analysis Heteroscedasticity, Autocorrelation, Multiple Linear Regression, t-test, F-test, Correlation Coefficient and Determination Coefficient. The results of the t-test show a comparison that Inflation t-count 2.943> 2.447, it can be concluded that there is an effect of inflation on stock prices. For Interest Rates t-count -2.936 4.74 it can be concluded that simultaneously there is an influence of inflation, interest rates and stock prices of PT. Bank Negara Indonesia Tbk.
The influence of people's business credit (KUR) capital from Pt. Bank Rakyat Indonesia, own capital, and business length in supporting msme income in the malioboro region Fransisco Aldrin Ohoiwirin; Ratri Paramitalaksmi
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 | DOI: 10.35335/iacrj.v13i2.559

Abstract

This research seeks to examine the impact of micro, small, and medium companies (MSMEs) in the Malioboro region, Yogyakarta, on their revenue, taking into account their own capital, the influence of People's operation Credit (KUR) from PT. Bank Rakyat Indonesia, and the length of their operation.  A total of 44 micro, small, and medium-sized enterprises (MSME) that have used KUR services were polled using a quantitative methodology.  Several tests for validity, reliability, and classical assumptions were run on the data, in addition to multiple linear regression.  While personal capital significantly and positively impacted income growth, KUR had no discernible influence on MSME income, according to the research.  On the other hand, there was a negative and statistically significant influence of company longevity, suggesting that there has to be constant innovation in company operations.  At the same time, the three independent factors had a 33.2% impact on MSME income.  To maintain the growth of micro, small, and medium-sized enterprises (MSME) in Malioboro, a tourist hotspot, these results emphasize the need of internal capital management and creative techniques.
The effect of capital structure on stock prices with profitability as an intervening variable in mining sector companies listed on the Indonesian stock exchange for the 2020-2024 period Lailatul Uyun; Fitriah Fitriah
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 | DOI: 10.35335/iacrj.v13i2.561

Abstract

This research aimed to investigate whether capital structure affects stock prices, with Profitability as an intervening variable, in the mining sector listed on the Indonesian Stock Exchange from 2002 to 2024. In this research, capital structure is measured by the debt-to-equity ratio, and the return on equity measures Profitability. The population used in this research, listed on the Indonesia Stock Exchange for the 2020-2024 period, is from the mining sector. The research sample consisted of 26 companies from a total population of 43. Sampling used purposive sampling. The analysis methods used in this study include classical assumption tests, partial tests (t-tests), path analysis, and the Sobel test for mediation analysis. The result of this research showed that: (1) Capital structure has a negative and insignificant effect on stock prices, (2) Capital structure has a negative and insignificant effect on Profitability, (3) Profitability has a positive and significant effect on stock prices, (4) Profitability can mediate the relationship between capital structure and stock prices.

Page 11 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