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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 73 Documents
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Analysis of IT Implementation in Computerized Accounting Systems in Digitalization Era Ulfah, Rahmawati; Akhmad , Jamaah; Vina, Yunistiyani
Klabat Accounting Review Vol. 7 No. 1 (2026): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v7i1.1449.14-20

Abstract

This study examines the implementation of Information Technology (IT) in computerized accounting systems and its transformative impact on accounting practices in the era of digitalization. Using a qualitative methodology through a systematic literature review, this research synthesizes findings from academic journals, books, and professional reports. The study reveals that cloud computing, Artificial Intelligence (AI), Big Data analytics, blockchain, and Internet of Things (IoT) technologies significantly enhance accuracy, efficiency, security, and decision-making in accounting. The findings further highlight challenges such as Impact of IT on Efficiency and Accuracy in Accounting, Ethical, Security, and Privacy Challenges, Strategic Transformation of the Accounting Profession, and Technological Integration and Organizational Performance. The study contributes to the growing body of literature by offering insights into technological integration and identifying future research opportunities to improve digital accounting practices.
Uncovering the Response of Property Stock Returns to Inflation, Interest Rates, and Exchange Rate Shocks 2021–2024 Muwahhidin, Didin; Apritoba, Henokh Ziw
Klabat Accounting Review Vol. 7 No. 1 (2026): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v7i1.1455.21-31

Abstract

understanding that accounting functions as an economic language that reflects the influence of macroeconomic factors on company performance and value in the capital market. Fluctuations in stock returns in the property sector in Indonesia during the 2021–2024 period, amidst dynamics of inflation, interest rates, and exchange rates that are not always in line with theory or previous empirical findings, raise questions about the influence of these three variables on stock returns. This study aims to analyze the influence of inflation, interest rates, and exchange rates on stock returns of property companies listed on the Indonesia Stock Exchange using the Arbitrage Pricing Theory (APT) framework. A quantitative approach with a causal associative design was used in this study, with secondary data sourced from the Indonesia Stock Exchange and Bank Indonesia. The research sample consisted of two property sector issuers with monthly data for the 2021–2024 period. Data analysis was performed using the SEM-PLS method through the WarpPLS application. The results show that inflation and interest rates have no significant effect on stock returns, while the exchange rate has a negative and significant effect. These findings indicate that the property sector is more sensitive to exchange rate changes than other macroeconomic variables.
Portfolio Excess Return Analysis for SRI-KEHATI Index Stocks: Evidence from the Fama-French Three-Factor Model Mahatir Muhammad
Klabat Accounting Review Vol. 7 No. 1 (2026): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v7i1.1456.32-41

Abstract

This study addresses the growing investor interest in sustainable investments that consider profitability as well as social, environmental, and governance factors, as reflected in the SRI-KEHATI index on the Indonesia Stock Exchange. Using a quantitative approach, the Fama-French Three Factor Model was applied to estimate the excess returns of stock portfolios listed in the SRI-KEHATI index from 2020 to 2024. The analysis focused on three factors: market risk premium, firm size, and book-to-market ratio. The results show that all three factors have a positive and significant effect on portfolio excess returns. These findings confirm the model’s relevance in the Indonesian market and emphasize the importance of risk and fundamental factors in sustainable investment decisions. The study concludes that the Fama-French Three Factor Model effectively explains excess returns of sustainable stock portfolios and can guide investors in ESG-based investment strategies. Future research should consider additional risk factors, compare the model with newer multifactor models, and expand data scope and analytical methods to better capture market dynamics.

Page 8 of 8 | Total Record : 73

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