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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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Assessment of Financial Performance and Competitive Dynamics of Insurance Companies on the Indonesian Stock Exchange Syazwan Hassan
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 presents a comprehensive analysis of the financial performance of insurance companies listed on the Indonesian Stock Exchange. The study evaluates the fiscal health, operational efficiency, and competitive standing of these insurers by examining various financial metrics. The analysis encompasses a diverse spectrum of companies, revealing trends in premium growth, profitability, underwriting efficiency, and solvency ratios. Key findings highlight a market marked by a consistent increase in premiums underwritten, reflecting a growing demand for insurance products within the Indonesian market. Additionally, the research uncovers a variance in the profitability and efficiency of underwriting practices among insurers, showcasing a range of successful models and areas necessitating improvement. These insights have significant implications for industry practitioners, regulators, investors, and policymakers. They provide a roadmap for refining operational strategies, enhancing risk management practices, and optimizing financial performance. The study's findings serve as benchmarks for industry best practices and offer recommendations for the improvement of underperforming entities. This research not only contributes to an understanding of the financial health and competitive landscape of Indonesian insurance companies but also guides strategic decision-making, regulatory adaptations, and investments, fostering a more stable and competitive insurance sector within the Indonesian market.
Exploring the Relationship Between Interest Rates and Bank Profitability in Financial Institutions Andino Tavakoli; Partosoebroto
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 delves into the intricate relationship between interest rates and bank profitability, aiming to unravel the dynamics, mechanisms, and implications of this critical nexus. Drawing upon empirical evidence, theoretical frameworks, and practical insights, the study investigates the impact of interest rate changes on banks' net interest margins, loan demand, credit quality, and non-interest income streams. Through a systematic analysis of data sources, analytical techniques, and theoretical constructs, we elucidate the heterogeneity across banks in their sensitivity to interest rate fluctuations, considering factors such as business models, market segments, and regulatory environments. The findings of this research hold significant implications for policymakers, financial institutions, investors, and regulators, informing decision-making, risk management, and strategic planning in response to interest rate dynamics. While the study provides valuable insights, it also identifies avenues for future research, including exploring macroprudential implications, fintech disruptions, sustainability considerations, and methodological challenges. As we navigate the evolving landscape of finance and banking, interdisciplinary collaboration, methodological innovation, and stakeholder engagement will be essential for advancing knowledge and fostering resilience within the financial system.
Exploring the Impact of Land and Building Tax (PBB) on Original Regional Income (PAD): A Study in Regional Economics and Fiscal Governance Adiwilaga Putra; Ananda Mahiswara
Indonesia Accounting Research Journal Vol. 11 No. 3 (2024): Maret: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research investigates the relationship between Land and Building Tax (PBB) and Original Regional Income (PAD), aiming to provide empirical insights into the impact of property taxation on regional economic dynamics. Utilizing a comprehensive methodology that integrates quantitative analysis, qualitative interpretation, and literature review, the study examines correlations, causal effects, and influencing factors shaping the relationship between PBB and PAD. The findings reveal a significant positive correlation between PBB revenue and PAD, highlighting the crucial role of property taxation as a revenue source for financing local governance, infrastructure projects, and community development initiatives within regions. Moreover, the analysis identifies various causal pathways through which PBB influences PAD, including direct revenue generation, indirect economic effects, and policy interactions. Factors such as economic conditions, property market dynamics, governance structures, policy interventions, and socio-demographic trends are identified as influencing the relationship between PBB and PAD. The implications of these findings for policy and practice are discussed, emphasizing the importance of progressive tax policies, targeted exemptions, investment in tax administration systems, and transparency and accountability in property tax management. Overall, this research contributes to the understanding of property tax policy, fiscal decentralization, and regional governance, offering insights for policymakers, practitioners, and researchers seeking to promote inclusive and sustainable development within regions worldwide.
Analyzing Factors Influencing Stock Prices on Ex-Dividend Day: Insights into Dividend Yield, Investor Behavior, and Market Sentiment Rio Dhika; Rina Dewi
Indonesia Accounting Research Journal Vol. 11 No. 3 (2024): Maret: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research investigates the factors influencing stock prices on ex-dividend day, offering insights into market dynamics and investor behavior. Through empirical analysis and comparison with theoretical expectations, the study examines the impact of dividend characteristics, trading volume, market sentiment, tax considerations, and company-specific factors on stock price movements surrounding the ex-dividend date. The findings highlight the significance of dividend size and yield, trading volume, and market sentiment in driving stock price adjustments on ex-dividend day. Additionally, the study explores the role of tax considerations and company-specific factors in shaping stock price dynamics, shedding light on the multifaceted nature of ex-dividend day trading. The implications of research findings for investors, financial markets, and future research are discussed, emphasizing the importance of informed decision-making, market efficiency, and continued exploration of market behavior on ex-dividend day.
Exploring the Influence of Self-Efficacy, Tolerance for Risk, and Freedom in Work on Entrepreneurship Interests among University Students: A Study at Klabat University Clara Angelia; Saulina Devi; Rivera Sirmon
Indonesia Accounting Research Journal Vol. 11 No. 3 (2024): Maret: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research investigates the influence of self-efficacy, tolerance for risk, and freedom in work on entrepreneurship interests among Klabat University students. Drawing upon theoretical frameworks in entrepreneurship and psychology, the study aims to elucidate the psychological factors shaping students' aspirations towards entrepreneurship. A quantitative research design is employed, utilizing survey questionnaires to collect data from a representative sample of students. Statistical analysis techniques, including correlation analysis, regression analysis, and structural equation modeling, are utilized to examine the relationships between self-efficacy, tolerance for risk, freedom in work, and entrepreneurship interests. The findings reveal significant positive relationships between self-efficacy and entrepreneurship interests, as well as between freedom in work and entrepreneurship interests. However, tolerance for risk does not emerge as a significant predictor of entrepreneurship interests. These findings underscore the importance of fostering self-belief and empowerment among students to cultivate entrepreneurial mindsets and skills. The implications of the findings for theory, practice, and future research are discussed, emphasizing the need for targeted interventions and support mechanisms to nurture entrepreneurial aspirations among university students. Overall, this research contributes to our understanding of the psychological determinants of entrepreneurship interests and provides insights for promoting entrepreneurship education and policy initiatives.
Optimizing Health Service Delivery: Addressing Non -Value Added Activities through Lean Six Sigma Anggi Pranata
Indonesia Accounting Research Journal Vol. 11 No. 3 (2024): Maret: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research explores the application of Lean Six Sigma principles in optimizing health service delivery, with a focus on identifying and addressing non - value added activities within healthcare processes. Through a systematic analysis, including process mapping, root cause analysis, and impact assessment, this study identifies key inefficiencies and their implications for healthcare providers, patients, and other stakeholders. The findings underscore the critical importance of waste reduction, process standardization, continuous improvement, and patient-centered care in driving transformative change and achieving sustainable improvements in efficiency, quality, and patient satisfaction. The implications of the findings extend beyond healthcare providers to policymakers, payers, and community organizations, highlighting the potential for system-wide improvements and cost savings. By embracing Lean Six Sigma principles and fostering a culture of continuous improvement, healthcare organizations can enhance value delivery, drive innovation, and ultimately improve the health and well-being of individuals and communities. This research contributes to the broader body of knowledge on Lean Six Sigma applications in healthcare quality improvement and provides practical insights for healthcare leaders and practitioners seeking to optimize health service delivery.
Optimizing Restaurant Tax Collection for Enhanced Regional Income and Fiscal Sustainability: A Case Study of Batam City Debora Agnesia; Jionathan
Indonesia Accounting Research Journal Vol. 11 No. 3 (2024): Maret: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research delves into the analysis of restaurant tax collection as a pivotal component of revenue generation in Batam City, aiming to enhance the city's original regional income. Through a mixed-methods approach encompassing quantitative analysis, qualitative investigation, and stakeholder engagement, the study examines current tax collection practices, compliance rates, and their implications for economic development. The research elucidates notable trends, patterns, and challenges in tax collection, highlighting opportunities for improvement and policy recommendations. Findings underscore the importance of strengthening compliance mechanisms, modernizing administrative processes, targeting informal economy activities, implementing differential taxation policies, and enhancing collaboration between stakeholders. By leveraging these strategies, Batam City can optimize tax collection practices, maximize revenue generation potential, and foster sustainable economic growth. The conclusions drawn from this research provide valuable insights for policymakers, city officials, and stakeholders, guiding efforts towards achieving fiscal sustainability and advancing the socio-economic well-being of Batam City's residents.
The role of consumerism in driving inflation: A literature review on the digital economy (2020-2024) Wahyuliana, Eka; Ruslan, Nur Jaya Baiduri
Indonesia Accounting Research Journal Vol. 11 No. 4 (2024): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The Use of Digital Technology, Particularly in the Form of E-commerce and E-money, has Transformed the Way Consumers Interact with Markets and Products. This phenomenon has a significant impact on the inflation rate in the digital economy. This article aims to conduct a literature review on the role of consumers, e-commerce, and e-money in influencing inflation in the context of the digital economy. This literature review involves the analysis of various empirical, theoretical, and conceptual studies conducted between 2020-2024 by gathering relevant data from the official websites of Bank Indonesia (BI) and the Central Statistics Agency (BPS). From the research results, it is found that e-money and e-commerce have a significant influence on the inflation rate due to their easy, cheap, fast, and practical nature, which greatly facilitates transactions for the public. However, this triggers an increase in the level of consumerism in society, which impacts inflation. The results of this literature review are expected to provide a better understanding of the dynamics of inflation influenced by consumers in the digital economy.
The impact of carbon emission disclosure and environmental performance on firm value with good corporate governance as a moderator Asrorudin, Ahmad; Rosini, Iin; Suripto, Suripto
Indonesia Accounting Research Journal Vol. 11 No. 4 (2024): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The purpose of this study is to determine how carbon emission information and environmental performance impact the value of businesses that have good corporate management. Secondary data comes from the financial statements of companies included in the Lq-45 Company Index listed on the IDX from 2018 to 2023. For six years, six companies were used as samples. In this study, panel data regression analysis was used. The results show that carbon emission disclosure has a significant impact on firm value with a negative coefficient, while environmental performance has no significant impact. In contrast, good corporate management cannot control the relationship between environmental performance and carbon recognition. Therefore, it is decided that society does not have much data on greenhouse gas emissions. Very few companies disclose the volume of their GHG emissions; many companies choose to only disclose how much GHG emissions they have reduced. However, not many companies disclose the real value of their GHG emissions, so the market cannot objectively assess how well a company's environmental performance is.
Customer segmentation using the K-Means Clustering algorithm in Foreign Banks in Indonesia Chitra, Jimmi; Heikal, Jerry
Indonesia Accounting Research Journal Vol. 11 No. 4 (2024): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research aims to employ the K-Means clustering algorithm to segment customers in foreign banks operating within the Indonesian market. The primary objective is to enhance marketing strategies and customer service by identifying distinct customer groups based on their banking behaviours and preferences. By analysing demographic, transactional, and psychographic data, the study seeks to uncover patterns that can facilitate personalized offerings and targeted communication strategies. Overall, this research contributes to the optimization of marketing efforts and the enhancement of customer satisfaction in the competitive landscape of foreign banking in Indonesia. Through effective segmentation and targeted value propositions, foreign banks can strengthen their market position and foster long-term relationships with diverse customer segments. Overall, this research contributes to the optimization of marketing efforts and the enhancement of customer satisfaction in the competitive landscape of foreign banking in Indonesia. Through effective segmentation and targeted CVPs, foreign banks can strengthen their market position and foster long-term relationships with diverse customer segments.

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