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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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Building Loyalty in Indonesia 's E-Commerce Giants: The interplay of Service, Trust, and Satisfaction Satyawan, Nicole Nadya Aurelie; Prayitno, Sentot Basuki
Indonesia Accounting Research Journal Vol. 12 No. 1 (2024): September: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

With the tight lockdown regulations and restrictions, the online shopping trend has resurfaced and made its way to the top due to the COVID-19 pandemic, which led to an increase in online shopping users for about 51% in less than a year. While it offers a multitude of advantages, including convenience, vast selection, and competitive pricing, the inherent lack in physical product interaction can lead to negative experiences if expectations are not met. This study aims to investigate the path towards customer loyalty that includes service quality, trust, and customer satisfaction within Indonesia’s e-commerce giants. Tokopedia and Shopee were chosen as the primary focus of this study due to their market dominance that would capture the substantial portion of Indonesia’s e-commerce industry and draw more generalizable conclusions. Additionally, this study also incorporates the five dimensions of SERVQUAL theory, namely reliability, responsiveness, assurance, empathy, and tangibility, which was less investigated in previous research, especially in Indonesia. An online survey method was employed and distributed through social media platforms to collect the data, and a quantitative analysis was then performed using the data collected from 213 valid respondents who are Indonesian citizens, currently residing in Indonesia, and have recent online shopping experiences through both Tokopedia and Shopee. The empirical results offer valuable insights into customer loyalty within the Indonesian e-commerce context. This study reveals that service quality significantly affects trust, both service quality and trust significantly affect customer satisfaction, and satisfaction was also found to significantly affect customer loyalty. The research emphasizes the paramount importance of prioritizing service excellence across all customer touchpoints, which translates into actions such as developing and implementing standardized service protocols, investing in employee training programs that equip staff with exceptional service delivery skills, and actively soliciting customer feedback to identify areas. By understanding the interplay between service quality, trust, satisfaction, and ultimately, customer loyalty, e-commerce businesses in Indonesia can develop effective strategies to not only attract new customers but also cultivate a loyal and dedicated following.
Encouraging rural economic growth through farmer institutions and transparency for income optimization Nurul Setianingrum; Nurhidayat, Nurhidayat
Indonesia Accounting Research Journal Vol. 12 No. 1 (2024): September: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research aims to evaluate the role of farmer institutions in optimizing profits and increasing socio-economic development in rural areas, with a focus on Sumber Candik Hamlet, Jember Regency as one of the coffee producers. This research is based on the importance of access to information, capital, infrastructure and markets to encourage agricultural innovation and sustainability of the coffee plantation sector. The methodology used is an ethnographic approach, where researchers spent seven months observing, interacting and interviewing coffee practitioners in Sumber Candik Hamlet. Research findings show that the information imbalance between farmers and traders, as described in asymmetric information theory by Akerlof (1970), causes farmers to often sell their crops at low prices. Meanwhile, producers in the Jember area sell processed coffee at much higher prices. These results underscore the importance of strengthening farmer institutions and increasing access to information to create more efficient and fair markets and optimize farmer profits. Apart from that, this research also emphasizes the need for policies that encourage more equal relations between economic actors and increase transparency in policy making to reduce the dominance of large capital owners. Strategic steps such as improving infrastructure and better access to information are expected to support more sustainable growth in the agricultural sector and improve the overall welfare of farmers.
THE EFFECT OF PRICE AND QUALITY OF DEVILIA GLOW SKIN PRODUCTS ON CONSUMER BUYING INTEREST IN DEVILIA STORES IN TANJUNG BALAI KARIMUN Rochmad Ponco Wasito; Dzirrusydi, Zalmi; Ana Mariana Kalbu Odjan; Raja Silvia Kencana Puri; Parizal, Parizal; Iyo King Siang
Indonesia Accounting Research Journal Vol. 12 No. 1 (2024): September: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The purpose of this study is to determine the effect of price and product quality of Devilia Glow skin on consumers' purchase intention in Devilia stores in Tanjung Balai Karimun. This study uses quantitative methods. The population used is consumers of Devilia stores in Tanjung Balai Karimun. The sample used was 30 respondents using non-probability sampling technique (accidental), namely sampling by chance. Data processing is done using SPSS 16.0 software. Statistical data analysis using several tests including: (1) validity test and reliability test, (2) classical assumption test consisting of normality test, multicolonierity test, heteroscedasticity test, and multiple linear regression (3) hypothesis test consisting of T test, F test, and coefficient of determination test (R2). Based on the results of the hypothesis test that the price of Devilia glow skin has an effect on consumer buying interest in the Devilia store in Tanjung Balai Karimun. Can be seen from the results of t-test, namely the t-count price (X1) of 5.126> 2.051 t-table and sig 0.00 <0.05. then Ha is accepted and Ho is rejected. And the results of F-count for the independent variables (price and product quality) amounted to 20.317> 3.34 F-table and sig 0.00 <0.05. And then the results of the coefficient of determination (R2) test are 60.1%, indicating a strong degree of relationship.
Influence Reward and Punishment on The Prevention of Financial Statement Fraud Olo, Andriana; Rahmadhani, Sari
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 study aims to examine the effect of rewards and punishments on the prevention of fraud in financial reporting, which is often carried out by the company's financial staff. The results of this study are expected to provide a deep understanding of rewards and punishments in the context of corporate financial integrity. In addition, it can provide practical recommendations for designing a more effective system to overcome financial fraud that occurs in the company. This study uses a quantitative method, data collection through questionnaires distributed to students who are interested in working in the financial sector. The analysis was carried out using multiple linear regression. The hypothesis testing of this study is to identify the factors that affect financial reporting fraud behavior that are linked to the indicators of the company's reward and punishment system. The results of the study show that the reward system can reduce the occurrence of fraudulent behavior in financial statements. Likewise, strict punishment is a means of internal control to reduce the occurrence of corporate financial fraud.
Cost Price Analysis Using Full Costing and Activity-Based Costing in Sari Gurih Pak Cipto Tofu Production SMEs Guritno, Laras Pramesti; Zai, Simon Nisja Putra
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

Improper determination of the cost of goods manufactured can impact the setting of product selling prices and overall business profits. This study aims to evaluate how the cost of goods produced is determined using the company’s method, the full costing method, and the activity-based costing method, and to identify which method is the most effective. The research was conducted at UMKM Tahu Sari Gurih Pak Cipto, located in Gemantar Rt 01/Rw 02, Gemantar, Selogiri, Wonogiri. The study employs both full costing and activity-based costing methods, using a descriptive quantitative approach with observation and interviews. Primary data were collected directly from the business owner. The findings indicate that the company’s method resulted in a cost of goods produced of Rp 16,841.67, the full costing method resulted in Rp 17,481.79, and the activity-based costing method resulted in Rp 16,336.11. Among the three methods, activity-based costing proved to be the most effective, as it yielded the lowest cost of goods produced.
The influence of product quality and price on consumer satisfaction at the 3R Tofu Factory, Majalengka Sari, Gita Kartika; Kamaludin, Ahmad; Andita, Vina; Nurlaeliah, Leli
Indonesia Accounting Research Journal Vol. 12 No. 1 (2024): September: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The purpose of this research was to determine the effect of  product quality and price on customer satisfaction at Pabrik Tahu 3R, Majalengka.The data collection method used in this study was a questionnaire.The population in this study are consumers who purchase products at Pabrik Tahu Tahu 3R,Majalengka.Sampling was calculated using the Lameshow formula and obtained as many as 96 respondents using the Accidental sampling technique.The analysis used in this study includes validity test,reliability test,multiple linear regression analysis, correlation coefficient analysis,determination coefficient analysis,and hypothesis testing T-test and F-test with SPSS V26.0 data processing.The results showed that product quality and price proved to have a positive and significant effect on customer satisfaction.This is evidenced by the analysis of the regression equation,Y=4.590+0.166X1+0.438X2.From this equation,it can be concluded that with a constant value of 4.590 and a positive value,it means that if the value of the product quality and price variable is zero,then the customer satisfaction will experience an increase of 4.590.The value of the correlation coefficient(r)=0.710,which means that the relationship between product quality and price with customer satisfaction is at a fairly strong level of relationship.The results of the test for the coefficient of determination show that the effect of price and product quality on customer satisfaction is 50,4%,while the remaining 49,6% is influenced other variables not used in this study.Meanwhile, the value of Fcount>Ftable,namely(47,204>3.094) product quality and price together influence customer satisfaction.
The influence of service quality and product quality on member satisfaction at the Mitra Pandawa Pilangsari Jatitujuh Producer Cooperative Kusman, Maman; Sobariah, Ade; Pratiwi, Vina Andita
Indonesia Accounting Research Journal Vol. 12 No. 1 (2024): September: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

In a cooperative there are many factors that influence member satisfaction, including the quality of service and product quality in the cooperative. This research aims to determine the effect of service quality and product quality on member satisfaction. This research uses descriptive and verification methods. The population of this study were members of the Mitra Pandawa Pilangsari Producer Cooperative. The sampling technique uses purposive sampling. The number of respondents was 72 members. The research instrument used a questionnaire. The research results show that service quality and product quality have a positive and significant effect on member satisfaction. This is proven by the regression results Y = 1.039 + 0.310X1 + 0.462X2. This means that if the value of service quality and product quality is zero, then member satisfaction is worth 1.039. If product quality remains the same and service quality increases by 1 unit, member satisfaction increases by 0.310. If the service quality variable remains constant and product quality increases by 1 unit, member satisfaction increases by 0.462. The correlation value is 0.813, meaning that service quality and product quality have a very strong relationship with member satisfaction. Service quality and product quality contribute 33.9% to member satisfaction, while the remaining 33.9% is influenced by other variables not studied.
Tax Avoidance in the Perspective of Diamond Fraud Theory and Its Consequences on Firm Value with Mediating Variables of Financial Distress and Ethical Management Jaeni, Jaeni; Fadhila, Zati Rizka; Rahmadhani, Sari
Indonesia Accounting Research Journal Vol. 12 No. 1 (2024): September: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The research problem, namely empirical testing regarding fraud diamonds consisting of (a) pressure, (b) opportunity, (c) rationality, and (d) capability, may be the underlying reason for corporate tax avoidance. On the other hand, companies will experience financial difficulties so the intensification of financial distress within a company will lead the company to carry out tax avoidance. Fraud opportunities to commit tax avoidance can be realized if company managers do not carry out ethical management. The aim of the research is to obtain empirical evidence of Tax Avoidance from the Fraud Diamond Theory Perspective, and its consequences for firm value with the Mediation variables of Financial Distress and Ethical Management. The results of financial distress research become a mediating variable. Tax avoidance as Y1 while Christian (2020) corporate fraud. Even though corporate fraud cases have often been researched in the Asia Pacific region, especially China, in Southeast Asia there is still very little research or literature that examines tax avoidance cases using the fraud diamond approach with moderation of financial distress. Among other things, there is a significant positive influence of tax amnesty on tax avoidance, the influence of tax avoidance has a significant positive effect on firm value, a significant negative effect of tax amnesty on firm value, and tax avoidance is not a mediating variable for the effect of tax amnesty on firm value.
Islamic education management: Integration of science, arts, and professions in optimizing the education system Damri, Damri; Irawadi, Hermen; Elvarisna, Elvarisna; Sari, Rahmi; Hidayat, Rahmad
Indonesia Accounting Research Journal Vol. 12 No. 2 (2024): December: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i2.367

Abstract

This study aims to explore Islamic education management through the integration of science, art, and profession in order to optimize the education system. A holistic approach that combines these three elements is expected to improve the quality of education and the relevance of the curriculum in Islamic educational institutions. By using This research is a qualitative research with a library research approach. Data Analysis using qualitative data analysis techniques, including data coding and categorization, to find the main themes related to the integration of science, art, and profession in Islamic education, this study analyzes best practices in implementing the integration of science, art, and profession in the education system. The results show that the integrative approach not only increases students' learning motivation, but also forms characters that are in accordance with Islamic values. This study recommends the development of a more flexible and collaborative curriculum, as well as the need for training for educators to implement the integration effectively. This study reveals that Islamic education management that integrates science, art, and profession has great potential to optimize the education system. Collaboration is needed between various parties to design a relevant curriculum and training for educators to be able to implement the integration effectively. Thus, Islamic education can produce a generation that is not only knowledgeable, but also has character and is ready to contribute to society.
Islamic educational leadership strategy planning in optimizing the education budget at SDN 20 Timbulun Nanda, Septia Irnanda; Irawadi, Hermen; Asmendri, Asmendri; Sari, Milya
Indonesia Accounting Research Journal Vol. 12 No. 2 (2024): December: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i2.368

Abstract

This study aims to analyze the strategic planning of Islamic educational leadership in optimizing the education budget at SDN 20 Timbulun. In the midst of limited allocated education budget, the principal and stakeholders have a crucial role in managing resources in order to support the achievement of educational goals. A leadership approach based on Islamic values ​​is expected to guide fair, transparent, and efficient decision-making. This study uses a qualitative method with in-depth interviews and observations of principals, teachers, and other related parties. The results of the study indicate that strategic planning that integrates Islamic leadership principles, such as deliberation, justice, and trustworthiness, can increase the effectiveness of budget management. Optimal budget utilization is achieved through mapping priority needs, strict supervision of budget use, and strong collaboration between stakeholders. This study recommends the importance of increasing the leadership capacity of principals in the aspects of planning and managing budgets based on Islamic values ​​to achieve quality education.

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