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Astri Ayu Purwati
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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 50 Documents
 1   2   3   4   5 
Analysis of Fixed Asset Treatment at PT Hexindo Adiperkasa Tbk, Pekanbaru Branch Azani, Nazwira; Ruslan, Marsya Aliya Dini; Hayyu, Dinda Amanah; Rodiah, Siti
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.v4i1.4508

Abstract

Fixed assets are one of the essential requirements a company must possess to support its operational activities. The purpose of this study is to examine the accounting treatment of fixed assets applied by PT Hexindo Adiperkasa Tbk, Pekanbaru Branch, in relation to the Indonesian Financial Accounting Standards Statement (PSAK) No. 16. This includes the acquisition of fixed assets, depreciation, disposal and retirement, as well as the presentation and disclosure of fixed assets in financial statements. The research method used is descriptive with a qualitative approach. The data collected consists of both primary and secondary data from the company, using interviews and documentation as data collection techniques. Based on the results of this study, it was found that the company’s accounting policies regarding fixed asset treatment are in accordance with PSAK No. 16.
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.  
The Impact of Macroeconomic Factors on Stock Performance in the International Capital Market Tarigan, Johanes Prasetia; Pangestu, Yogi; Rizki, M.
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.v4i1.6102

Abstract

This study examines the impact of macroeconomic factors—specifically inflation, interest rates (BI Rate), and the rupiah exchange rate—on stock performance in the global capital market. Through rigorous statistical analysis, the research explores the relationships between these economic indicators and stock price movements across various international stock exchanges. The results offer valuable insights for investors and capital market practitioners, helping them anticipate risks and make more informed investment decisions amid the ever-changing dynamics of the global economy.
Public Accountants’ Ethical Perceptions in Dealing with Client Pressure: A Qualitative Study of Accounting Firms Shanum, Arsyila Luthfia; Purwati, Astri Ayu; Deli, Mazzlida Mat
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

Abstract

This study explores the ethical perceptions of public accountants in Jakarta when facing client pressures, employing a qualitative phenomenological approach. Through in-depth interviews with licensed auditors from mid-sized and large accounting firms, the research identifies common ethical dilemmas, decision-making processes, and the influence of organizational and cultural factors. Findings reveal that auditors frequently encounter pressures to overlook discrepancies or adjust financial statements, leading to conflicts between professional ethics and client satisfaction. The study highlights the role of firm culture, time budget pressures, and individual values in shaping ethical behavior. Strategies such as adherence to ethical guidelines, client communication, and seeking guidance from superiors were noted as key to maintaining integrity. The research underscores the need for robust ethical frameworks and continuous training to support auditors in navigating ethical challenges effectively.
The Impact of Blockchain Technology Implementation on Financial Reporting Transparency and Efficiency Hamzah, Muhammad Luthfi; Hamzah, Zulfadli; Najima, Najima
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.v2i2.7642

Abstract

This study examines the impact of blockchain technology on financial reporting, focusing on its effects on transparency, efficiency, and audit quality. The research utilized both qualitative (semi-structured interviews) and quantitative (surveys) methods to gather data from professionals in the field of accounting and finance. The qualitative findings suggest that blockchain enhances transparency and efficiency in financial reporting processes, particularly through its immutable ledger and real-time access to transaction data. Additionally, it was found that blockchain improves audit quality by providing auditors with more reliable and verifiable data. However, the study also identified significant barriers to blockchain adoption, including regulatory uncertainty, high implementation costs, and technical integration challenges. The survey results, based on 100 respondents, confirmed these findings, with 85% agreeing that blockchain improves transparency and 78% believing it enhances efficiency. Despite these benefits, 68% of respondents cited regulatory uncertainty as a key barrier to adoption. This study contributes to the literature on blockchain's role in financial reporting and offers insights into the challenges and opportunities for blockchain implementation in the accounting and auditing fields.
The Impact of Corporate Social Responsibility and Investment Opportunity Set on Firm Value: The Moderating Role of Good Corporate Governance Suryadi, Nanda; Yusnelly, Arie; Musa, Sulaiman
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.v5i2.7643

Abstract

This study aims to provide empirical evidence on the influence of Corporate Social Responsibility (CSR) and Investment Opportunity Set (IOS) on Firm Value, with Good Corporate Governance (GCG) as a moderating variable in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. The research population consists of all SOEs listed on the IDX within the specified period. A purposive sampling method was employed, using specific criteria determined by the researcher, resulting in a sample of 14 companies out of a total of 24. The hypotheses in this study were tested using the Outer Model and Inner Model through the SmartPLS v3.0 software. The results of the study conclude that Corporate Social Responsibility has no significant effect on Firm Value, while the Investment Opportunity Set does have a significant impact on Firm Value. Furthermore, Good Corporate Governance strengthens the relationship between Corporate Social Responsibility and Firm Value, but does not moderate the relationship between the Investment Opportunity Set and Firm Value.
The Influence of Tax, Institutional Ownership, and Profitability on Dividend Policy Akhdan, Akhdan; Abdullah, Siti Intan Nurdiana Wong; Purwati, Astri Ayu
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.v5i2.7650

Abstract

This study investigates the impact of profitability, institutional ownership, and dividend policy on the firm value of Indonesian companies listed on the Indonesia Stock Exchange (IDX). Using a sample of companies from the manufacturing sector, the research examines how these financial variables influence the market value of firms. The study also explores the moderating role of tax planning and the relationship between dividend policies and firm profitability. The results indicate that profitability and institutional ownership have a significant positive effect on firm value, while dividend policy plays a crucial moderating role in enhancing firm value. Tax planning is also found to have a positive moderating effect on the relationship between profitability and firm value. These findings highlight the importance of maintaining a balance between profit distribution and retaining earnings for corporate growth. The study contributes to the broader understanding of corporate finance strategies, especially in emerging markets like Indonesia.
Earnings Quality in Motion: Analyzing the Role of Profitability, Firm Characteristics, and Audit Practices (2019–2023) Wijaya, Evelyn; Simanjuntak, Edita Yolanda Malika; Suhermin, Suhermin
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.v5i2.7653

Abstract

The transportation and logistics sector plays a crucial role in supporting consumption activities across communities and industries, including trade, services, manufacturing, and construction. These sectors are widely recognized as key drivers of national economic growth. This study aims to examine the impact of Profitability, Company Size, Company Age, Audit Quality, and Audit Committee on Earnings Quality within the transportation and logistics sector during the period 2019–2023. The research utilizes secondary data derived from company financial statements, with a purposive sampling method employed to select the sample. A total of 22 companies were included in the study. Quantitative analysis was conducted using SmartPLS. The findings reveal that Company Size has a negative effect on Earnings Quality, while Company Age has a positive effect. Meanwhile, Profitability, Audit Quality, and Audit Committee were found to have no significant effect on Earnings Quality. High-quality earnings reflect a company’s true financial performance and serve as a reliable indicator for predicting future earnings.
The Impact of Accounting Information Systems, Internal Audit, and Human Resource Quality on Employee Performance at PT. Bumi Berdikari Sentosa Wina Raida Anggraini, Cut; Puspitasari, Dian Puji; Marlina, Evi
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.v2i2.7667

Abstract

This study aims to examine the influence of accounting information systems, internal audit, and the quality of human resources on employee performance at PT. Bumi Berdikari Sentosa. The data collection method employed in this research is a questionnaire. The population consists of all 55 employees of PT. Bumi Berdikari Sentosa, with a sample of 45 employees selected through purposive sampling. The data analysis techniques used include descriptive analysis, data quality testing, classical assumption testing, multiple linear regression analysis, hypothesis testing, and the coefficient of determination test.The findings reveal that the accounting information system has a significant positive effect on employee performance. In contrast, internal audit does not show a significant effect on employee performance. Meanwhile, the quality of human resources significantly influences employee performance.

Page 5 of 5 | Total Record : 50

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