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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 77 Documents
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The influence of obedience pressure, independence, task complexity, and auditor experience on auditor judgment with auditee credibility as a moderating variable (Study at a public accounting firm in Medan, Indonesia) M. Hadi Satrya Siregar
Indonesia Accounting Research Journal Vol. 11 No. 1 (2023): Sep: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v11i1.198

Abstract

This research aims to analyze the influence of Pressure of Obedience, Auditor Independence, Task Complexity, and Auditor Experience on auditor's judgment with Auditee Credibility as a moderating variable in Public Accounting Firm in Medan. The population of this research is 12 Public Accounting Firm. This research is associative and data collection method is questionnaire method. Data analyze method in this research uses multiple linear regression method and residual test. The results showed that simultaneously Pressure of Obedience, Independence, Task Complexity, Experience Auditor significant effect on auditor’s judgment. Partial test shows that the Pressure of Obedience has a significant effect on auditor's judgment, Independence has no significant effect on auditor's judgment, Task Complexity has a significant effect on auditor's judgment and Auditor Experience has a significant effect on auditor's judgment. Testing of moderating variables with residual tests showed that Auditee credibility is not proven as a moderating variable that can moderate the Pressure of Obedience, Independence, Task Complexity, and Auditor Experience on auditor’s Judgment.
Comparative Analysis of Financial Performance: Conventional Banks vs. Sharia Banks Fischer Mirakhor Bashir; Cohen Gorton
Indonesia Accounting Research Journal Vol. 11 No. 1 (2023): Sep: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v11i1.210

Abstract

His research compares the financial performance of conventional and Sharia banks to identify operational trends and their ramifications. The study examines financial data, risk management, customer behavior, and market perception in these two banking systems. Conventional banks perform well due to their wide product offerings and market presence. Due to their interest-based income, they have greater ROA and ROE. These banks are vulnerable to interest rate changes and market uncertainty, requiring diligent risk management. Sharia banks emphasize ethics, social responsibility, and risk-sharing. Due to interest-based income and interest rate risk management limits, they struggle to achieve profitability while attracting a specific customer base. Comparative analysis yields strategic recommendations for both institutions. To improve financial performance and address shortcomings, revenue diversification, ethical compliance, risk management, regulatory adaptation, innovation, customer-centricity, and strategic communication are essential. The banking industry must balance financial innovation with ethical compliance, according to this report. This method ensures client value and need responsiveness in a changing financial context. Banks may navigate a competitive marketplace and meet diverse client financial needs by following these concepts. This analysis helps create a banking environment that is inclusive, responsive, and matched with varied client groups' changing requirements and beliefs.
Investigating the Impact of Financial Literacy and Income on Financial Behaviors Among Millennials Remund Kefela Hilgert; Masruki Luttrell
Indonesia Accounting Research Journal Vol. 11 No. 1 (2023): Sep: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v11i1.211

Abstract

This study delves into the intricate relationships between financial literacy, income levels, and financial management behaviors among the millennial generation. The research aims to analyze how these variables interplay and influence the financial decision-making of this dynamic cohort. Drawing on a cross-sectional research design, data was collected through surveys and assessments from a diverse sample of millennials aged between 25 and 40. The study measured financial literacy through standardized questionnaires, evaluated income levels, and assessed financial management behaviors including savings rates, investment choices, and debt management indicators. The findings highlight a robust correlation between higher financial literacy and more responsible financial behaviors among millennials. Individuals with a better understanding of financial concepts showcased prudent financial practices, indicating the significance of financial literacy in shaping financial decision-making. Income levels demonstrated a substantial impact on financial behaviors, underscoring financial flexibility and opportunities higher incomes afford. Even among higher income earners, individuals with low financial literacy exhibited suboptimal financial decisions, indicating that financial literacy plays a pivotal role in shaping financial behaviors, often outweighing the impact of income levels alone. The study's implications emphasize the urgent need for comprehensive financial education initiatives tailored to the needs of millennials. By equipping individuals with financial knowledge and skills, regardless of their income levels, these findings suggest a pathway towards more informed financial decision-making, fostering long-term financial well-being within this demographic. These insights offer a foundation for policymakers, financial institutions, educators, and individuals themselves to invest in and promote financial literacy programs, thus nurturing a financially savvy and resilient millennial generation.
Causality Analysis of Inflation and Economic Growth Using the Error Correction Model (ECM) Ella Silvia; Netty Vera Sihotang; Demita Sihotang
Indonesia Accounting Research Journal Vol. 11 No. 1 (2023): Sep: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v11i1.212

Abstract

This research delves into the relationship between inflation and economic growth, employing the Error Correction Model (ECM) to examine their dynamic interplay. Inflation and economic growth stand as pivotal indicators of economic health, influencing policy decisions, market behaviors, and overall economic stability. Through empirical analysis, this study seeks to unravel the complexities of their relationship to guide policymakers and stakeholders in navigating the economic landscape. Utilizing the ECM, this research investigates the directional relationship between inflation and economic growth, analyzing coefficients and their statistical significance. The findings offer insights into the causal dynamics and the implications for economic policies and market behaviors. The significance of understanding this relationship is evident in the formulation of nuanced economic policies. These findings have implications for monetary and fiscal policies, guiding policymakers in managing inflation while fostering economic growth. Investors, businesses, and financial institutions can leverage this understanding to make informed decisions and manage risks associated with economic fluctuations. The research underlines the importance of adaptable policies that respond to the contextual nuances of the relationship between inflation and economic growth. In conclusion, the research elucidates the vital role that empirical analysis plays in guiding economic policies and shaping economic landscapes. Understanding the intricate relationship between inflation and economic growth offers a roadmap for policymakers, investors, and researchers to navigate the challenges and opportunities within the ever-evolving economic environment
Analyzing Bank Rakyat Indonesia's Financial Performance Using the CAMEL Method: Implications for Stability and Strategic Decisions in the Banking Industry Roma Sinta Simbolon; Amran Manalu
Indonesia Accounting Research Journal Vol. 11 No. 1 (2023): Sep: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v11i1.213

Abstract

Bank Rakyat Indonesia's (BRI) financial performance is evaluated using the CAMEL technique, a financial institution strength and stability framework. The report examines BRI's financial health, strengths, limitations, and effects on operations, stability, and strategy. The 2018–2022 study examines BRI's financial indicators. Capital Adequacy, Asset Quality, Management Quality, Earnings, and Liquidity are assessed to determine the bank's performance in each category. The report shows BRI's strengths and shortcomings, stressing its strong capital adequacy, asset quality, and management. It also highlights loan portfolio diversification, concentration risks, and regulatory compliance issues as issues. BRI's conformity with or exceeding industry benchmarks solidifies its status as a strong and reliable financial institution. The findings highlight the bank's importance in economic stability and growth, affecting lending capacity, service offerings, and stakeholder confidence. The study concludes that BRI's financial performance affects its operations, stability, and strategic decisions. The bank's excellent financial position strengthens its resilience, shapes its growth ambitions, and boosts its financial sector credibility, benefiting Indonesia's economy. This research shows BRI's strengths, shortcomings, alignment with industry norms, and how its financial performance affects its operations and strategic decisions, emphasizing its financial health.
Making Simple Bookkeeping Reports Using Microsoft Excel (Case Study: Ball_Mart Taman Cipto Cirebon) Suwandi, Suwandi; Turini, Turini; Akbari, Safitri; Amroni, Amroni
Indonesia Accounting Research Journal Vol. 11 No. 3 (2024): Maret: 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.v11i3.188

Abstract

The purpose of this research is to provide a simple financial reporting solution for Ball_Mart Taman Cipto, Cirebon City. This type of research is qualitative research using descriptive methods. Data collection was carried out using interviews, documentation, literature studies and observation. The main finding of this study is that in making sales reports, cash-in reports still use manuals. The solution provided is the creation of a simple financial reporting application for Ball_Mart Cipto Park, Cirebon City. This application is expected to help Ball_Mart management in running its business. The novelty of this study is that researchers observe bookkeeping report activities made by Ball_Mart, examine problems in the field of making financial reports, and provide solutions.
TAXPAYER COMPLIANCE THROUGH KNOWLEDGE OF TAXATION AND E-COMMERCE TAX REGULATION POST COVID-19 Maulana Margribi, Robi; Hernita, Nita; Kusumadewi, R. Neny
Indonesia Accounting Research Journal Vol. 11 No. 3 (2024): Maret: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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

Abstract

Covid-19 has had a real impact on business actors who use the digital world as a place to do business, namely e-commerce . There are many high-income companies, where the government issues regulations regarding e-commerce taxes , but it is not proportional to the amount of tax received by the government. This study aims to empirically prove the effect of tax knowledge and E-commerce tax regulations on taxpayer compliance in Majalengka Regency. This research is a quantitative research using primary data with data collection techniques using questionnaires that are measured using a Likert scale. The population of this research is individual taxpayers who do e-commerce business , totaling 78 people. The sampling technique in this study used purposive sampling with a total of 78 respondents. The data analysis technique used is multiple regression analysis technique with SPSS version 21. The research findings show that tax knowledge has no effect on taxpayer compliance at KP2KP Majalengka. E-commerce tax regulations have a positive and significant effect on taxpayer compliance. Limitations of research provide initial and descriptive analysis. Further analysis is needed to better identify causality and co-factors. Practical implications for research Knowledge of taxation and post-Covid-19 tax regulations is very sensitive to the needs of taxpayers. The originality of the research uses an original data set that produces new data that explains how the pandemic has affected the needs of taxpayers. It focuses on Majalengka Regency, West Java Province, an area that has been particularly hard hit by having a large number of taxpayer needs
Impact of Liquidity and Solvency Ratios on Financial Performance: A Comprehensive Analysis Muhammad Fikri; Anisa Putri Yolanda
Indonesia Accounting Research Journal Vol. 11 No. 2 (2023): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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

Abstract

This research delves into the critical analysis of liquidity and solvency ratios and their profound impact on a company's financial performance. The study seeks to explore the relationship between these ratios and their influence on short-term liquidity and long-term solvency, ultimately contributing to decision-making processes for businesses and investors. Through a quantitative approach and cross-sectional design, the research evaluates data sourced from financial statements, annual reports, and databases. It employs statistical techniques, including correlation analysis and regression models, to interpret the relationships between liquidity and solvency ratios and financial indicators. The research also uncovers industry-specific variations in these ratios to provide tailored insights for various sectors. The findings highlight the significance of these ratios in assessing a company's financial health. Strong liquidity ratios, such as the current and quick ratios, were associated with improved short-term financial stability. Simultaneously, lower debt-to-equity ratios and higher interest coverage ratios signaled stronger long-term financial stability. These interrelated ratios were crucial for both businesses and investors, guiding strategic financial planning, risk management, and investment decisions. The practical implications of these findings demonstrate the significance of maintaining balanced liquidity and solvency positions. These insights provide practical guidance for businesses in formulating financial strategies, managing risks, and enhancing investor confidence. For investors, the findings empower more informed decision-making, fostering risk assessment and portfolio diversification. Overall, this research contributes significantly to the field of financial analysis, offering practical implications for businesses and investors. The implications of liquidity and solvency ratios are instrumental in shaping the financial landscape, allowing for more informed, resilient, and strategic decision-making processes for stakeholders in the financial sphere.
Analyzing the Impact of Financial Leverage on ROE and EPS in the Property and Real Estate Sector Idham Yusri; Nabila Syafiq
Indonesia Accounting Research Journal Vol. 11 No. 2 (2023): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research investigates the intricate relationship between financial leverage and two key financial performance indicators, Return on Equity (ROE) and Earnings Per Share (EPS), within the property and real estate industry. By analyzing empirical data and conducting rigorous statistical analyses, this study has unveiled significant insights into the financial dynamics and decision-making processes that govern this dynamic sector. The findings indicate a robust, positive correlation between financial leverage and ROE, reaffirming the notion that judicious employment of debt financing can amplify profitability and returns for shareholders in the property and real estate industry. However, the analysis also reveals that the impact of financial leverage on EPS is more nuanced, reflecting the multifaceted nature of per-share profitability influenced by operational efficiency, market conditions, and industry-specific dynamics. The practical implications of these findings extend to companies, investors, and policymakers within the property and real estate sector. Companies can utilize these insights to optimize their debt structures, manage financial risk, and enhance their attractiveness to investors. These insights offer a roadmap for balanced financial decision-making, enabling companies to strike the right equilibrium between leveraging debt for growth and maintaining financial stability. This research not only contributes to the existing body of literature in corporate finance but also provides industry-specific evidence, fostering a deeper understanding of financial decision-making and its consequences within the property and real estate sector. As this sector continues to evolve, the findings from this study serve as a valuable compass for well-informed and strategic decision-making, enriching our comprehension of financial dynamics and shaping the future of companies, investors, and the industry itself.
Analyzing Stock Price Dynamics in the Indonesian Banking Sector: A Study of Technical and Fundamental Factors on the IDX Dehen Rumbun
Indonesia Accounting Research Journal Vol. 11 No. 2 (2023): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research investigates the intricate relationships between technical and fundamental variables and their influence on stock prices in the Indonesian banking sector on the Indonesian Stock Exchange (IDX). Employing a mixed-methods approach that combines quantitative and qualitative analyses, the study delves into the multifaceted dynamics shaping stock price movements in this critical sector of the Indonesian economy. Quantitative data include historical stock prices, trading volume, and various technical indicators, while qualitative data is collected through interviews with industry experts and banking professionals. The research reveals significant correlations between specific technical indicators, such as moving averages and the Relative Strength Index (RSI), and stock prices. Similarly, fundamental variables like earnings growth, non-performing loan (NPL) ratios, and interest rates exhibit notable associations with stock prices, affirming their impact on market valuations. In the context of existing literature, the research findings align with established theories and empirical evidence, underlining the relevance of both technical and fundamental analysis in understanding stock price movements. The implications of these findings extend to investors, policymakers, financial institutions, market analysts, and the banking industry. Investors can make more informed decisions, manage risks effectively, and optimize portfolio allocations. This research offers valuable insights into the complexities of stock price movements within the Indonesian banking sector on the IDX, providing a foundation for further research and real-time market analysis.

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