Indonesian Journal of Accounting and Governance
The Indonesian Journal of Accounting and Governance (IJAG) is a peer-reviewed academic journal aiming for advancing knowledge and fostering innovation in finance, accounting, auditing, accountability, sustainability, risk management, governance, and taxation. It provides a platform for researchers, practitioners, and policymakers to share insights and explore the intersection of these critical fields. The journal is accredited SINTA 4. Focus Areas: Finance: Covers topics such as corporate finance, capital markets, investment analysis, financial management, and emerging financial technologies. Accounting: Includes research on financial and managerial accounting practices, taxation, and accounting information systems. Auditing: Explores external and internal auditing, assurance services, audit quality, and the role of auditing in improving transparency and trust. Taxation: Special focus is given to taxation, addressing issues such as tax policy, corporate tax strategies, tax compliance, and the impact of international tax reforms. IJAG encourages research on how taxation affects business decision-making, the relationship between tax policies and governance, and the role of taxation in economic development, especially in Southeast Asia and other developing economies. Accountability: Focuses on how organizations ensure accountability to stakeholders like shareholders, customers, and the public through ethical practices and transparency. Sustainability: Emphasizes corporate sustainability reporting, environmental and social governance (ESG), and how these practices affect financial performance and long-term success. Risk Management: Studies the identification, assessment, and management of operational, financial, and reputational risks in business. Governance: Analyzes corporate governance structures, the role of boards, shareholder rights, and the link between governance and performance.
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<![CDATA[ANALISIS PENGARUH PERCEIVED RISK, SOCIAL NORMS, USEFULNESS, DAN TRUST TERHADAP ADOPSI MOBILE BANKING DAN INTERNET BANKING ]]>
<![CDATA[Audini, Irni]]>;
<![CDATA[Anis, Idrianita]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 1 No. 1 (2017): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/he521b56
<![CDATA[The purpose of this study was to determine the influence of perceived risk, social norms, usefulness and trust towards the adoption of mobile banking and internet banking in Indonesia. Independent variables in this study were perceived risk, social norms, usefulness and trust. Dependent variables used were the adoption of mobile banking and internet banking. The control variables of this study were gender, age, education, profession and understanding of technology.The research used questionnaire for data collection. The respondents were active users of mobile banking services banking and internet banking. The sampling technique used was purposive sampling. This study uses regression analysis. The analytical tool used to test the hypothesis is SPSS 20.These results indicate that not all independent variables showed significant effects on the dependent variable. Perceived risk has a negative influence on the adoption of mobile banking and internet banking. Social norms and trust have a positive influence on the adoption of mobile banking and internet banking. Usefulness has no influence on the adoption of mobile banking and internet banking. The control variables of age proved to be a positive influence on the adoption of mobile banking and internet banking. However, other variables, namely gender, education, profession and understanding of the technology do not affect the adoption of mobile banking and internet banking.]]>
<![CDATA[RISIKO OPERASIONAL BANK DAN PERMODELANNYA ]]>
<![CDATA[Lesmana, Iwan]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 1 No. 1 (2017): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/54xhtb25
<![CDATA[Managing bank’s operational risks becoming an important feature of sound risk management practice in modern financial markets. The most important types of operational risk involve breakdown in internal controls and corporate governance, which could lead to financial losses through fraud, error or failure to perform. Development of statistic has accelarated banks to create internal operational risk models in different ways. Although those models created in different ways, they surely use the pattern of risk management that is developed by Basel Committee on Banking Supervision. Basel Committee on Banking Supervision has proposed three increasingly sophisticated approaches of operational risk, i.e basic indicator approach, standardized approach and advanced measurement approach. Applying those approaches will help banks to eliminate the operational risk, that will lead them to a better intermediation process.]]>
<![CDATA[PERAN MODAL SOSIAL DALAM KINERJA LEMBAGA KEUANGAN MIKRO: STUDI KASUS DI KOPERASI MAJU, JAKARTA ]]>
<![CDATA[Asgha, Banguning]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 1 No. 1 (2017): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/a225c984
<![CDATA[The objectives of this study are to give an overview about programs implementation in a cooperative named Koperasi Maju, to identify social capital which is generated from the programs, and to find out social capital`s role in cooperative performance. Data were collected during interview towards member and staff of cooperative. Data were analysed using qualitative descriptive approach. The result shows that cooperative programs that were implemented created social capitals such as social relations in the form of interaction and trust, embedded resources in term of competence and financial access, and collective action. These social capitals also play an important role in establishing a good organization and member performance in economic and social aspects.]]>
<![CDATA[PENGARUH KARAKTERISTIK DAN KOMPETENSI AUDITOR PADA PERSEPSI AUDITOR ATAS EFEKTIVITAS RED FLAGS UNTUK MENDETEKSI KECURANGAN PELAPORAN KEUANGAN ]]>
<![CDATA[Werastuti, Desak Nyoman Sri]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 1 No. 1 (2017): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/cdqn7014
<![CDATA[This research aims at finding empirical evidence on the influence of characteristics and competencies of auditor towards the auditors’ perception on the effectiveness of 42 red flags adopted from the Statement of Auditing Standard No. 99. The characteristics of auditors were analyzed based on gender, position, and tenure; while the competencies of the auditors were analyzed based on education, previous experience, and training on graud. Respondents of this study were 84 auditors working in 10 Public Accountant Firms in Bali. The results shows the competencies of auditors which include education, previous experience and training on fraud influence the perception of editor on the effectiveness of red flags in detecting fraud in financial reports. Other characteristics which include gender, position, and tenure of work does not influence the perception of the audditor on the red flags effectiveness in detecting fraud. In the short-term, the result of this study is espected to contribute to the knowledge on the factors that influence the auditor’s capabilities on the use of red flags. In the long term, the results are expected to give inputs to regulators and accounting profession institutions in stipulating regulations, standards, and indicators that are more implementable in detecting fraud by public accountants in Indonesia.]]>
<![CDATA[THE ROLES OF FORENSIC ACCOUNTANTS IN PREVENTION AND DETECTION OF MONEY LAUNDERING IN PHOENIX ACTIVITIES ]]>
<![CDATA[Widhoyoko, Samuel Anindyo]]>;
<![CDATA[Prayudha, Deoga]]>;
<![CDATA[Laya, Jeannada Natasha]]>;
<![CDATA[Immanuel, Jerremy]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol. 1 No. 1 (2017): JUNE ]]>
Publisher : <![CDATA[School of Accountancy, University of Agung Podomoro ]]>
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DOI: 10.36766/5b51fp84
<![CDATA[The process of company liquidation is always full of money laundering allegations and vulnerable to fraud. This fraudulent scheme is referred to as phoenix activity. The main purpose of phoenix activity is to avoid liability and expenses, which detriments the stakeholders. This research explains the importance of the role of forensic accountants prior, during, and after bankruptcy. The methodology used in this research is literature review examining the problems through various researches and frameworks. The literature review discusses three aspects related to fraudulent bankruptcy scheme i.e. motivation, the scheme processes and litigation processes. The research concludes that the presence of forensic accountants is important in the insolvency prevention and detection, in their roles as(1) independent and hired experts; (2) professional legal assistance providers of Anti-Money Laundering (AML) and asset manager; (3) business valuation experts; (4) private investigators; and (5) surveillance body for anti-money laundering purposes.]]>
