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Research in Accounting Journal
Published by Yayasan Riset dan Pengembangan Intelektual
ISSN : 27157881     EISSN : 27157873     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Reseach In Accounting Journal (RAJ) reviewed covers theoretical and applied research in the field of Accounting and Finance. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. The RAJ Journal is intended to be the journal for publishing articles reporting the results of research in the areas : Financial Accounting, Cost Accounting, Management Accounting, Auditing, Tax, Accounting System Information, Islamic Principal Accounting Public Sector Accounting The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 47 Documents
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Professionalism, Experience, and Organizational Commitment: Determining Factors of Internal Auditors’ Performance Quality at the Inspectorate Office of Pekanbaru Hasibuan, Rezki Purnama Sari; Suci, Rama Gita; Putri, Adriyanti Agustina; Irman, Mimelientesa
Research in Accounting Journal (RAJ) Vol. 4 No. 1 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i1.1898

Abstract

This study aims to examine the influence of professionalism, experience, and organizational commitment on the quality of internal auditors’ performance. This research employs a quantitative approach, with data collected through questionnaires. The population consists of all auditors working at the Inspectorate Office of Pekanbaru City. The sampling technique used is probability sampling, resulting in 32 respondents who participated in the study. Data were analyzed using multiple linear regression and processed with SPSS version 26. The results show that professionalism and organizational commitment have a significant effect on the quality of internal auditors’ performance, while experience does not have a significant effect.
The Influence of Deferred Tax Burden, Tax Planning, and Deferred Tax Assets on Earnings Management Strategy Novita, Lisa; Putri, Adriyanti Agustina; Ramashar, Wira; Nursida, Nina
Research in Accounting Journal (RAJ) Vol. 4 No. 1 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i1.1904

Abstract

This study aims to analyze and provide empirical evidence on the influence of deferred tax burden, tax planning, and deferred tax assets on earnings management. The population used in this research consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study employs purposive sampling, with a total sample of 120 data points. The data analysis tool used is multiple linear regression and classical assumption tests using the SPSS application. The results of this study indicate that the Deferred Tax Burden has no effect on Earnings Management. Meanwhile, Tax Planning and Deferred Tax Assets have an effect on Earnings Management.
Behavioral Accounting Aspects in Profit Planning and Budgeting Sitanggang, Devi Romauli Br; Silaban, Naomi Putri Sion; Apriyanti, Pasca; Megawati, Putri; Suryadi, Nanda
Research in Accounting Journal (RAJ) Vol. 4 No. 2 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i2.3175

Abstract

The behavioral aspect of the budget relates to the human behavior involved when the budget is prepared and implemented. This study aims to determine the aspects that exist in profit planning and budgeting and also to find out about how it is applied to the theoretical system in behavioral accounting. In conducting this research, the writer uses a descriptive method. Descriptive research is a research method that describes the characteristics of the population or phenomenon being studied. The results of this study are that we are able to understand aspects of behavioral accounting in profit planning and budgeting.
The COVID-19 Pandemic and the Movement of the Bisnis-27 Stock Index from January to December 2021 Shintia, Deny; Hadistya, Istifar Dilla; Hardika, Mutia
Research in Accounting Journal (RAJ) Vol. 4 No. 2 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i2.3180

Abstract

The COVID-19 pandemic in Indonesia has also impacted the capital market, leading to changes in trading hours on the Indonesia Stock Exchange. This situation served as a negative signal for investors, prompting many to sell their shareholdings. The results of this study indicate that an increase in the number of confirmed positive COVID-19 cases negatively affects the movement of the Bisnis-27 stock index. Similarly, the number of COVID-19-related deaths also has an impact on the index. However, the number of fully vaccinated individuals does not significantly influence the Bisnis-27 index. Therefore, it is strongly recommended that investors take into account the rising number of positive COVID-19 cases and related fatalities when making investment decisions in companies listed on the Bisnis-27 index.
Corporate Governance Practices in Transportation and Logistics Companies during the COVID-19 Pandemic Nugraha, Maulana; Suryani, Suryani; Nst, Chyntia Juliani
Research in Accounting Journal (RAJ) Vol. 4 No. 2 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i2.3182

Abstract

The purpose of this study is to leverage and strengthen corporate governance during this pandemic, including advocating for best practice COVID disaster recovery plans, developing emergency response checklists, establishing efficient disaster responses, and strengthening monitoring mechanisms for employees, operations, finance, customers, and supply chain. Calculation of data using descriptive exploratory quantitative methods using literature studies, namely analysis of real conditions that occur at this time and secondary data in the form of articles, news, and research results from several national and international research institutions. and regional is very important because while some regions of the world have excellent logistical opportunities that contribute to their success, other regions on the other hand do not have these characteristics.
Fundamental Analysis of Stocks Before and After the COVID-19 Pandemic on the Indonesia Stock Exchange (An Empirical Study of the IDX30 Index) Jayati, Arum; Zein, Pasti Yohana; Jihan, Perina Rama
Research in Accounting Journal (RAJ) Vol. 4 No. 2 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i2.3186

Abstract

The purpose of this study is to analyze the performance of stocks listed in the IDX30 index on the Indonesia Stock Exchange before and after the COVID-19 pandemic, covering the period from 2017 to 2021, using fundamental analysis. This analysis aims to determine whether stock performance during this period was beneficial or detrimental to investors. The study focuses on key fundamental indicators, including Earnings Per Share (EPS), Price to Earnings Ratio (PER), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). Using purposive sampling, the study selected 15 companies that were consistently listed in the IDX30 index throughout the 2017–2021 period.
Legal Protection in Short Selling Transactions in The Capital Market Putri, Erika Liza; Rahmi, Yuni; Azmi, Zul
Research in Accounting Journal (RAJ) Vol. 4 No. 2 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i2.3188

Abstract

This study aims to: (1) examine and analyze the implementation of short selling transactions, and (2) explore and analyze the legal protection available to customers/investors involved in short selling within the Indonesian capital market. The data used in this research is obtained from library research or secondary sources, including articles, books, legal norms contained in laws and regulations, and other legal materials. The analysis is conducted using a descriptive research method, employing normative juridical approaches and comparative document analysis. The results of this study indicate that short selling is a high-risk transaction, necessitating adequate protection for investors and securities to foster a sense of security and confidence when transacting in the capital market. This protection can be provided by authoritative bodies in the capital market such as the Financial Services Authority (OJK), the Stock Exchange, KSEI/KPEI, as well as through agreements between the involved parties.
Implementation of Risk Management as an Anti-Fraud Strategy at PT BRI Sudirman Branch, Pekanbaru Khoirunnisa, Khoirunnisa; Aristi, Mentari Dwi
Research in Accounting Journal (RAJ) Vol. 4 No. 1 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i3.3282

Abstract

Consistent application of Risk Management in every business and operational activity can make the company a healthy company and grow sustainably. The implementation of good risk management is also able to minimize and prevent fraud. In December 2019, the Financial Services Authority issued guidelines on “Application of Anti-Fraud Strategy for Commercial Banks” which states that the implementation of anti-fraud strategy is part of the implementation of risk management, particularly those related to aspects of the internal control system. This study aims to determine whether the implementation of risk management by PT BRI KC Pekanbaru Sudirman is in accordance with OJK Regulation No. 13/POJK.03/2016 and POJK No. 39/POJK.03/2019. The method used in this research is a qualitative method, data collection techniques are carried out by conducting interviews and observations for some time. The results of this study are the implementation of risk management against anti-fraud strategies at PT BRI KC Pekanbaru Sudirman in accordance with OJK regulations no. 18/POJK.03/2016 concerning the implementation of risk management for commercial banks and POJK No. 39/POJK.03/2019 regarding guidelines for implementing anti-fraud strategies for commercial banks. The implementation of good risk management that has been carried out at PT BRI KC Pekanbaru Sudirman has reduced the rate of fraud
Transparency and Accuracy: How Forensic Audits and Whistleblowers Create a Fraud-Free Business Environment Setiawan, Rasyid; Khansa, Jeslyn Faiza; Pusvita, Hana; Ledi, Ledi; Suci, Rama Gita
Research in Accounting Journal (RAJ) Vol. 5 No. 1 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v4i1.4516

Abstract

This study aims to investigate the critical roles of forensic audits and whistleblowers in creating a business environment free from fraudulent practices. Through an in-depth analysis of their respective contributions, this research seeks to provide a better understanding of how transparency and accuracy can form the foundation for establishing a more ethical and fraud-free business environment. The research method used in this article is qualitative. This type of research falls under a literature review study by examining 10 relevant journals discussing how forensic audits and whistleblowers contribute to creating a fraud-free business environment. The selection of these ten articles was carried out through a filtering process using inclusion and exclusion criteria. The study was compiled through a literature review, with sources accessed from various platforms, including national and international journal websites such as Google Scholar, PubMed, ScienceDirect, ProQuest, and Wiley.The results of this study indicate that transparency and accuracy are two main pillars in maintaining the integrity of the business environment. These principles are not only ethical guidelines but also the foundation for ensuring a business’s long-term success and sustainability. Forensic audits and whistleblowers are two key factors that play a vital role in fostering a fraud-free business environment.
Integrated Reporting: “The Road Traveled So Far, Where It Stands, and Where It is Heading" Mushtaq, Syed Asif; Kawoosa, Lubna Afzal
Research in Accounting Journal (RAJ) Vol. 5 No. 2 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v5i2.4833

Abstract

This study provides a comprehensive exploration of Integrated Reporting (IR), examining its origins, current adoption trends, and future trajectories as a response to the limitations of traditional financial reporting. By integrating financial and non-financial data, IR aims to offer a holistic view of organizational performance, emphasizing connectivity, materiality, and stakeholder engagement. Despite its theoretical promise, IR faces implementation challenges, including conceptual ambiguity, inconsistent adoption, and the non-binding nature of frameworks like the International Integrated Reporting Council (IIRC). The study employs a qualitative, exploratory-descriptive methodology, analyzing secondary data from peer-reviewed literature, institutional reports, and regulatory documents to map global IR adoption patterns. Findings reveal significant regional disparities, with the Asia Pacific leading in adoption (42.1%), followed by the Middle East & Africa (27.1%) and Europe (25.1%). Recent developments, such as the merger of the IIRC and the Sustainability Accounting Standards Board (SASB) into the Value Reporting Foundation (VRF) and the creation of the International Sustainability Standards Board (ISSB), highlight IR’s evolving role in global sustainability reporting. While IR enhances transparency and long-term value creation, its success hinges on addressing stakeholder inclusivity, standardizing materiality assessments, and fostering collaboration among regulators, investors, and corporations. The study concludes that IR represents a progressive shift in corporate reporting but requires clearer guidance and broader institutional support to realize its full potential as a tool for sustainable business practices.  

Page 4 of 5 | Total Record : 47

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