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Klabat Accounting Review
Published by Universitas Klabat
ISSN : 2721723X     EISSN : 27227278     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The journal publishes research from various topics in accounting and finance, including but is not limited to the following topics: • Financial Accounting • Public Sector Accounting • Management Accounting • Islamic Accounting and Financial Management • Auditing • Corporate Governance • Ethics and Professionalism • Corporate Finance • Accounting Education • Taxation • Capital Market • Banking • Information System • Sustainability Reporting Article published in KAR is determined through the blind review process conducted by editor and reviewer of KAR. This process considers several factors such as relevance of the article and its contribution to the development of accounting practices and accounting profession as well as compliance to the requirement of a published article. Editor and reviewer provide evaluation and constructive suggestions for the author.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 69 Documents
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The Influence of Herding Behavior and Confirmation Bias on Investment Decision in Generation Z with Gender as Moderating Variable: The Influence of Herding Behavior and Confirmation Bias on Investment Decision in Generation Z with Gender as Moderating Variable Runtuwene, Maria Ester; Sibilang, Novie P
Klabat Accounting Review Vol. 5 No. 2 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i2.1128.111-122

Abstract

In the digital era, access to investment information has become easier, especially through social media actively used by Generation Z. However, in making investment decisions, they can become more vulnerable to two biases known as herding behavior, which is the tendency to follow the actions of others, and confirmation bias, which is the tendency to seek information that reinforces their own views. This study aims to examine the influence of herding behavior and confirmation bias on investment decisions in Generation Z, with gender as a moderating factor. The population in this study is all Generation Z investors who are students of the Faculty of Economics and Business at Universitas Klabat, with sample selection using purposive sampling, resulting in 83 samples. The data used in this study is primary data, obtained from the distribution of questionnaires. This research uses linear regression to test the influence of research variables. The results of hypothesis testing indicate that herding behavior does not have a significant effect on the investment decisions of Generation Z, while confirmation bias has a significant effect. Additionally, gender does not moderate the relationship between herding behavior and investment decisions, nor between confirmation bias and investment decisions in Generation Z.
PENGARUH BEBAN PAJAK, ASET TIDAK BERWUJUD DAN KUALITAS AUDIT TERHADAP KEPUTUSAN TRANSFER PRICING Soetardjo, Mulyadi Noto; Wijaya, Messyi Augesti
Klabat Accounting Review Vol. 5 No. 1 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i1.1049.24-46

Abstract

The purpose of this research is to examine the impact of tax expense, intangible asset, and audit quality on transfer pricing decisions. The research covers the observation period from 2016 to 2022. The research sample consists of manufacturing companies listed on the Indonesia Stock Exchange. The research employs purposive sampling method with a total of 216 firm-year observations. Data processing is conducted using multiple regression analysis. The research findings indicate that intangible asset has a positive influence on transfer pricing decisions. This suggests that the larger the transaction involving intangible assets which are difficult to measure at the fair price, the more aggressive company regulating their transfer pricing policy. Additionally, the research also reveals that audit quality has a negative effect on transfer pricing decisions, indicating that good audit quality leads to lower transfer pricing decisions. However, the research finds no significant impact of the tax expense on company's transfer pricing decisions. This implies that companies tend to choose the appropriate tax planning method with applicable regulations and not fixated on implementing transfer pricing to minimize their tax expense in achieving the optimal final profit. Keywords: transfer pricing, tax expense, intangible assets, audit quality Tujuan dari penelitian ini yaitu untuk menguji pengaruh beban pajak, aset tidak berwujud, dan kualitas audit terhadap keputusan transfer pricing. Penelitian ini memiliki periode pengamatan dari tahun 2016 hingga 2022. Sampel penelitian yang digunakan adalah perusahaan manufaktur terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode purposive sampling dengan jumlah observasi penelitian sebanyak 216 firm-year. Pengolahan data dilakukan dengan analisis regresi berganda. Penelitian ini memberikan hasil bahwa asset tidak berwujud berpengaruh positif terhadap keputusan transfer pricing. Hal ini menunjukkan bahwa semakin besar transaksi yang melibatkan asset tidak berwujud yang mana sulit diukur pada harga wajarnya, akan meningkatkan agresivitas perusahaan dalam mengatur kebijakan transfer pricing. Selain itu, penelitian ini juga mendapatkan hasil bahwa kualitas audit berpengaruh secara negatif terhadap keputusan transfer pricing, yang mana menunjukkan bahwa semakin baik kualitas audit yang digunakan perusahaan, maka tingkat keputusan transfer pricing menjadi lebih rendah. Namun, penelitian ini menemukan bahwa beban pajak tidak memiliki pengaruh terhadap keputusan transfer pricing perusahaan. Hal ini menunjukkan bahwa perusahaan cenderung memilih metode perencanaan pajak yang sesuai dengan regulasi yang berlaku dan tidak terpaku pada penerapan transfer pricing untuk meminimalisir beban pajaknya dalam mencapai laba akhir yang optimal. Kata kunci: transfer pricing, beban pajak, asset tidak berwujud, kualitas audit.
Financial Statement Design at Aura Taylor Business in Talaud Islands Regency Essing, Anggriani Injilia; Sumual, Tinneke E. M; Lontoh, Miryam P
Klabat Accounting Review Vol. 5 No. 2 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i2.1120.123-135

Abstract

This research aims to apply the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) and design financial statements for the Aura Taylor business using accounting software, specifically Microsoft Excel. The research utilizes a descriptive qualitative method, providing solutions regarding the use of Microsoft Excel software in preparing financial statements. The main instrument is the researchers themselves, with additional instruments including interview sheets and transaction documentation from the Aura Taylor business. This research shows that the entity has not yet applied the Financial Accounting Standards for Micro, Small, and Medium Enterprises. The financial recording process is still manual, consisting of cash receipts and cash disbursement records. The design of Aura Taylor's financial statements is created using functions, formulas, and menus in Microsoft Excel, forming a system comprising menus and submenus. The submenus include chart of accounts, general journal, ledger, worksheet, and financial statements which consist of the statement of financial position, income statement, and notes to the financial statements.
DIGITAL REVOLUTION IN SUPPLY CHAIN FINANCE: OVERCOMING CHALLENGES AND BUILDING INNOVATIVE STRATEGIES Supriadi, Iman; Maghfiroh, Rahma Ulfa; Abadi, Rukhul
Klabat Accounting Review Vol. 5 No. 1 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i1.1059.47-62

Abstract

This research aims to analyze the impact of digital technology implementation in Supply Chain Finance, identify challenges in its implementation, and explore development and innovation strategies to optimize the process. This research uses a qualitative approach with literature studies and case studies. Data and information were collected through journals, articles, and reports related to digitalization in Supply Chain Finance. Analysis was conducted through a descriptive approach to understand and interpret the data. The results showed that digitization improves operational efficiency in Supply Chain Finance through process automation and data-driven decision-making. However, there are challenges, including significant initial investments and data security issues. Technologies such as AI, Machine Learning, blockchain, and big data contribute significantly to Supply Chain efficiency and resilience. This research presents insights into the application of digital technologies in Supply Chain Finance, providing insights into the challenges faced and strategies that can be implemented to overcome these challenges. This research contributes to practitioners' and academics' understanding of the potential and limitations of digital technology in the context of supply chain finance. Keywords: Digitalization, Supply Chain Finance, Blockchain, Artificial Intelligence, Big Data Penelitian ini bertujuan untuk menganalisis dampak penerapan teknologi digital dalam Supply Chain Finance, mengidentifikasi tantangan dalam implementasinya, dan mengeksplorasi strategi pengembangan serta inovasi untuk mengoptimalkan proses tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan studi literatur dan studi kasus. Data dan informasi dikumpulkan melalui jurnal, artikel, dan laporan terkait digitalisasi dalam Supply Chain Finance. Analisis dilakukan melalui pendekatan deskriptif untuk memahami dan menginterpretasikan data yang ada. Hasil penelitian menunjukkan bahwa digitalisasi meningkatkan efisiensi operasional dalam Supply Chain Finance melalui otomatisasi proses dan pengambilan keputusan berbasis data. Namun, terdapat tantangan, termasuk investasi awal yang besar dan isu keamanan data. Teknologi seperti AI, Machine Learning, Blockchain, dan big data berkontribusi signifikan dalam efisiensi dan resiliensi Supply Chain. Penelitian ini menyajikan wawasan mengenai penerapan teknologi digital dalam Supply Chain Finance, memberikan pandangan mengenai tantangan yang dihadapi serta strategi yang dapat diterapkan untuk mengatasi tantangan tersebut. Penelitian ini memberikan kontribusi bagi praktisi dan akademisi dalam memahami potensi dan batasan teknologi digital dalam konteks Supply Chain Finance. Kata kunci: Digitalisasi, Supply Chain Finance, Blockchain, Kecerdasan Buatan, Big Data
The Influence of Financial Performance and Underwriter Reputation on Annual Return Jaunanda, Meiliana; Angelia, Frieska
Klabat Accounting Review Vol. 5 No. 2 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i2.1112.91-101

Abstract

This study examines the effect of profitability, liquidity, financial leverage, and the underwriter's reputation on the underpricing of Initial Public Offering (IPO) shares. Samples were taken from companies that conducted an IPO on the Indonesia Stock Exchange from 2018 to 2021 using a purposive sampling method, resulting in sample data from 62 companies. Data on underpricing were measured using initial return, profitability was measured by return on equity (ROE), liquidity was measured using the current ratio (CR), financial leverage was measured using the debt-to-equity ratio (DER), and underwriter's reputation was measured using the top 10 in terms of the 20 most active brokerage houses monthly in total trading frequency during the study period. The results of this study indicate that profitability (ROE) and underwriter reputation (RU) have a negative and significant effect on underpricing, while liquidity (CR) and financial leverage (DER) have a negative and insignificant effect on underpricing.
IMPACT TECHNOLOGICAL CAPITAL ON FINANCIAL DISTRESS Pane, Zulfikar Ikhsan; Wangsih, Ingka Chintya
Klabat Accounting Review Vol. 5 No. 1 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i1.1061.63-72

Abstract

The growth of the transportation and logistics sector in Indonesia since 2017 has not been significant until now coupled with the ongoing Covid-19 pandemic which forced companies to adapt to health emergencies through adaptation to technology. This study examines adaptation to technology through the variable of technological capital disclosure to financial distress. Using 92 valid observations in transportation and logistics sector companies, it was concluded that technological capital disclosure has a significant negative effect on financial distress, meaning that the higher the technology adaptation, the more the company has the potential to experience financial distress because the adaptation requires costs plus the research period involving the Covid-19 pandemic. Keywords: technology, distress, disclosure Pertumbuhan sektor transportasi dan logistik di Indonesia sejak 2017 belum signifikan hingga saat ini ditambah berlangsungnya pandemi Covid-19 yang memaksa perusahaan untuk beradaptasi dengan kondisi kedaruratan kesehatan melalui adaptasi terhadap teknologi. Penelitian ini mengkaji adaptasi terhadap teknologi melalui variabel technological capital disclosure terhadap kesulitan keuangan. Menggunakan 92 observasi valid di perusahan sektor transportasi dan logistik diperoleh kesimpulan technological capital disclosure berpengaruh negatif signifikan terhadap kesulitan keuangan, artinya semakin tinggi adaptasi teknologi maka perusahaan berpotensi mengalami kesulitan keuangan karena adaptasi tersebut membutuhkan biaya ditambah periode penelitian melibatkan pandemi Covid-19. Kata Kunci: teknologi, kesulitan, pengungkapan
DETERMINANTS OF ACCOUNTING STUDENTS’ INTENTION TO TAKE PROFESSIONAL ACCOUNTANT CERTIFICATION Niswatin, Khoirun; Rochayatun, Sulis
Klabat Accounting Review Vol. 5 No. 1 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i1.1042.73-90

Abstract

This study aims to examine and analyze the influence of the level of understanding, attitude, career motivation, degree motivation, and financial rewards on students' intention to pursue professional accountant certification. The research adopts a quantitative descriptive methodology, focusing on fifth and seventh-semester accounting students at UIN Maulana Malik Ibrahim Malang. Through purposive sampling, 73 individuals were selected as the study sample. Multiple linear regression analysis using SPSS version 25 was employed as the analytical method. The results indicate that students' intention to pursue professional accountant certification is positively and significantly influenced by their attitude and financial rewards. However, the intention is not affected by the level of understanding, degree motivation, or career motivation. Keywords: Level of understanding, attitude, motivation, financial reward, professional accountant certification Penelitian ini bertujuan untuk mengevaluasi dan mengurai pengaruh tingkat pemahaman, sikap, motivasi karir, motivasi gelar, dan penghargaan finansial terhadap niat mahasiswa untuk memperoleh sertifikasi sebagai akuntan profesional. Penelitian ini menggunakan pendekatan deskriptif kuantitatif, dengan populasi yang terdiri dari mahasiswa akuntansi semester lima dan tujuh di UIN Maulana Malik Ibrahim Malang. Dengan menggunakan purposive sampling, sebanyak 73 orang menjadi sampel penelitian. Analisis regresi linier berganda dengan menggunakan SPSS versi 25 digunakan sebagai metode analisis. Hasil penelitian menunjukkan bahwa sikap dan penghargaan finansial memiliki pengaruh positif dan signifikan terhadap niat mahasiswa untuk mendapatkan sertifikasi akuntan profesional. Namun, tingkat pemahaman, motivasi gelar, dan motivasi karir tidak mempengaruhi niat mahasiswa untuk mengikuti sertifikasi akuntan profesional. Kata kunci: Tingkat pemahaman, sikap, motivasi, penghargaan finansial, sertifikasi akutan profesional
ANALYSIS OF POST-PANDEMI ETHICS PRACTICES FOR FUTURE ACCOUNTANTS Pratama, Bagas Brian
Klabat Accounting Review Vol. 5 No. 1 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i1.1044.1-11

Abstract

This study analyzes the threats to professional accountants' ethical practice in the new normal era after the Covid-19 pandemic. The method uses a literature study with four stages of analysis. First, is data collection using a literature study. Articles used as references use databases from ScienceDirect, Scopus, EBSCO, SINTA, and ProQuest which were published in 2020 to 2022 with the keywords "COVID-19" and "Accountant" and "ethic challenges" or "Issue Ethic" or "Professional" Ethics." The next step is compiling an information matrix to analyze the general picture regarding ethical conditions and changes due to the COVID-19 pandemic. The third stage is an in-depth analysis using two approaches: the first by comparative analysis and the second by conducting further analysis. The last stage is the conclusion stage. At this stage, a strategy is formulated to prepare future professional accountants to deal with ethical disruptions. The study results show that the Covid-19 pandemic creates multidimensional pressure, which results in future ethical practice changes. For this reason, professional accountants must prepare themselves to maintain ethical principles, especially integrity, objectivity, competence, prudence, professionalism, and confidentiality Keywords: Accountant Professional; Ethical Changes; Covid-19 Pandemic; New Normal Penelitian ini menganalisis ancaman yang terjadi pada praktik etika akuntan profesional dalam era kenormalan baru pasca pandemi covid-19. Metode penelitian menggunakan metode studi literatur dengan empat tahapan analisa. Pertama adalah pengumpulan data menggunakan studi literatur. Artikel yang dijadikan rujukan menggunakan data base dari Sciencedirect, Scopus, EBSCO, SINTA dan ProQuest yang terbit dalam pada tahun 2020 sampai 2022 dengan kata kunci “COVID-19” and “Accountant” and “ethic challenges” or “Issue Ethic” or “Professional Ethic”. Tahapan selanjutnya adalah menyusun matriks informasi untuk mendapatkan analisis gambaran umum terkait kondisi etis dan perubahan etika yang terjadi akibat pandemi covid-19. Tahapan ketiga adalah analisis mendalam dengan menggunakan dua pendekatan, yaitu pertama dengan analisa perbandingan (komparasi) dan kedua dengan melakukan analisa lanjutan. Tahapan terakhir adalah tahap kesimpulan. Pada tahapan ini dirumuskan strategi untuk menyiapkan akuntan profesional masa depan dalam menghadapi disrupsi etis yang terjadi. Hasil penelitian menunjukkan bahwa kondisi pandemi Covid-19 menimbulkan tekanan multidimensi yang berakibat pada perubahan praktek etis di masa depan. Untuk itu, akuntan profesional harus menyiapkan diri dalam menjaga prinsip etis khususnya integritas, objektivitas, kompetensi, kehati-hatian, profesionalisme, dan kerahasiaan. Kata kunci: Akuntan Profesional; Perubahan Etika; Pandemi Covid-19; Kenormalan Baru
A Bibliometric Analysis of Activity-Based Management (ABM) Research Development Using Vosviewer: Management Accounting Febriani, Erni
Klabat Accounting Review Vol. 5 No. 2 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i2.1173.136-148

Abstract

This study is a bibliometric visualization by taking journals through the publish or perish application with the scope of data in Scopus about Activity-Based Management (ABM) using the VOSviewer application. The purpose of the bibliometric analysis in this study is to determine; 1) the trend of development of publications related to activity-based management in developed countries each year, 2) the trend of Publication Journals, 3) collaboration between researchers with similar topics, 4) trend terms title and abstract and 5) trend terms author keywords. Data were collected from the Publish or Perish database published in 2010-2024 using the keyword "Activity Based Management". Then the author used VOSviewer software to analyze and visualize the database obtained. The results of the study showed that there were 172 articles discussing Activity Based Management. The year with the most research themes on Activity Based Management was 2010, which was 21 articles. Collaboration of researchers who collaborated included Joshua Aulda, Michael Hopea, Hubert Leya, Bo Xua and Kuilin Zhang. The publisher journal that published the most articles on the topic of "Activity Based Management" was Elsevier with 44 articles. Then Emerald published 34 articles over the past fourteen years.
The Relationship Between Government Expenditure and Regional Economic Growth: Evidence from Indonesia Lakat, Junior Semuel; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik
Klabat Accounting Review Vol. 6 No. 1 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i1.1217.24-35

Abstract

This study investigates the relationship between government expenditure and regional economic growth in Indonesia, focusing on its impact on per capita income and Gross Regional Domestic Product (GRDP). Utilizing a comprehensive panel data analysis across 508 regencies/cities from 2018 to 2022, the study employs Fixed Effect Model (FEM) to account for regional heterogeneity. The findings reveal that Personnel and Goods and Services Expenditures significantly enhance both per capita income and GRDP, while Capital Expenditure negatively impacts these economic outcomes, potentially due to the delayed returns of infrastructure investments. Interest Payments show a positive effect on per capita income, suggesting that efficient debt management may bolster economic performance. However, expenditures on subsidies, grants, and social assistance exhibit inconsistent impacts, indicating potential inefficiencies in resource allocation. This research provides critical insights for policymakers in optimizing public expenditure to foster equitable regional development and sustainable economic growth.

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