Jurnal Akuntansi & Auditing Indonesia
JURNAL AKUNTANSI & AUDITING INDONESIA (JAAI) is published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik). Published twice a year on June and December, JAAI is a media of communication and reply forum for scientific works especially concerning the field of the accounting and auditing studies of developing countries. Papers presented in JAAI are solely author's responsibility. The editorial board may edit without changing the substance of the papers.
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<![CDATA[A note to transfer pricing audit performance by Indonesia’s tax administration based on tax court decision 2015-2019 on manufacturing industry ]]>
<![CDATA[Maria R.U.D. Tambunan]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol24.iss2.art2
<![CDATA[This research discusses the transfer pricing audit performance of Directorate General of Taxes (DGT) based on the tax court stipulation during fiscal year 2015-2019. This research employed qualitative research method. The data were collected through literature review and interview. The findings showed that the cases brought to the tax court solely due to administrative and technical matters had been quite significant in number, which were more than 40% of the cases settled. Unfortunately, inappropriate assessment process took the larger proportion in the failure in complying with the technical and administrative rules while conducting the audits. On the other hand, in regards with non-technical and administrative issues, DGT mostly won the cases. It means that DGT were more reliable in auditing once it complied with the technical and administrative matters. The research also showed that DGT fully realized that the infrastructure of transfer pricing handling needed supports from various aspects.]]>
<![CDATA[Determinants of non-performing loans in state-owned banks ]]>
<![CDATA[Renno Prawira]]>;
<![CDATA[Sudarso Kaderi Wiryono]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol24.iss2.art9
<![CDATA[The increase in NPLs has been shown to have a negative impact on banking sector, so it is highly necessary to consider the determinants of NPLs to ensure the overall economy’s effectiveness and soundness. This study aims to shed light on bank-specific factors affecting NPLs in Indonesia whose banking sector has crucial impacts on the overall economy. The data involved 35 state-owned banks (conventional, Islamic, and regional banks) throughout 2010–2019. The banking factors in this study include bank efficiency, profitability, income diversification, and capital adequacy. Random and fixed effects regression model was used to make the estimates. The results showed that the bank efficiency variable positively correlated with NPLs, but the profitability variable correlated negatively. Both variables were significant statistically, while income diversification and bank capital variables were insignificant statistically. Based on this study, we suggest that the government require banks to have adequate profit. Thus, banks are able to run the good credit management process which will finally decrease the NPLs in the banks.]]>
<![CDATA[Auditor’s specialization and audit fee in military-connected firms ]]>
<![CDATA[Almira Zuniga Setiadi]]>;
<![CDATA[Iman Harymawan]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol24.iss2.art3
<![CDATA[The aim of this research is to analyze the association among auditor industry specialization, military connection, and audit fee. This study used 790 observations from 227 different firms that were listed in Indonesian Stock Exchange for the period 2010 to 2017. The analysis technique used in this research was Ordinary Least Square Regression analysis model processed with STATA 14.0 software. This study has found that auditor industry specialization is positively and significantly related to audit fee. The results indicated that the auditors perceived their specializations as a product differentiation which increased audit quality conducted, hence audit fee.]]>
<![CDATA[A comparative study on CSR disclosure between Indonesian Islamic banks and conventional banks: the application of GRI and ISR indexes ]]>
<![CDATA[Rizki Hamdani]]>;
<![CDATA[Yunan Najamuddin]]>;
<![CDATA[Padma Dwi Haryanto]]>;
<![CDATA[Muamar Nur Kholid]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol24.iss2.art8
<![CDATA[This study aims to determine whether or not there is a discrepancy in Corporate Social Responsibility (CSR) disclosure between sharia and conventional banks in Indonesia, and which CSR aspects are better between those two types of the banks. This study applied a quantitative approach. The analysis method used in this study to test the hypothesis was independent sample t-test. The method was applied to determine whether there is a significant difference in the average value between sharia and conventional banks. The number of samples in this study were 40 consisting of 20 Islamic banks and 20 conventional banks. The data taken were those between 2011 and 2014 which contained the information related to CSR. The results of this study indicated that there were significant differences in CSR disclosure between sharia and conventional banks. On average, CSR disclosure rate of sharia banks was higher than that of conventional banks. The weaknesses of CSR disclosure of sharia banks were in the aspects of environment and general information, while the weaknesses of CSR disclosure of conventional banks were in the aspects of energy, health and safety of the employee, product, and society involvement. Due to the limitation of this study in compiling the aspects of variables presented in Global Reporting Initiative (GRI) and Islamic Social Reporting (ISR), it is suggested for the future study to do further detail analysis to compile and to combine with the primary data in order to get the precise quality of the data disclosed by each bank.]]>
<![CDATA[On change management for enterprise accounting system: iterative content analysis for success factors ]]>
<![CDATA[Hamzah Ritchi]]>;
<![CDATA[Ade Laide Debora]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol24.iss2.art5
<![CDATA[The benefits, challenges, and factors that influence the success and failure in implementing ERP have been extensively studied by the previous researchers. In general, the existing literature focuses on general perspectives in organizational contexts. Not many studies have identified the success factors of change management within ERP implementation. Furthermore, few studies attempted to empirically verify these factors. In addition to information system success theory and change management, this study also employed content analysis on SAP Financial and Controlling module. This study attempted to understand the success factors through data reduction mapping, data display, and verification by employing Miles and Huberman data analysis model. Through three iterations based on 26 selected literatures, the top ten initial indicators and three axially coded indicators were derived to be verified as key success factors for change management in implementing Financial and Controlling SAP. The results of this study are to provide an important input for ERP change management initiatives.]]>
<![CDATA[Determinants of intention to use e-wallet using TRAM model ]]>
<![CDATA[Maulidyati Aisyah]]>;
<![CDATA[Ivana Mutia Eszi]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol24.iss2.art10
<![CDATA[Financial technology also known as Fintech is the result of a combination of financial services and technology. This changes conventional business models to modern ones. One of the Fintech examples in payment category is digital wallet (e-wallet). The purpose of this study is to determine the effects of optimism, innovativeness, discomfort, and insecurity on the perceived ease of use which influence the intention to use e-wallet. The online questionnaire was used to collect the primary data. The respondents in this study were 127 university students in Yogyakarta Province. The data analysis technique used was SEM (Structural Equation Model). The results of this study indicate that optimism and innovativeness have significant effects on perceived ease of use, and perceived ease of use has a significant effect on intention to use e-wallet. Meanwhile, discomfort and insecurity have no effects on perceived ease of use. Meanwhile, the intervening variable, namely perceived ease of use, functions partially.]]>
<![CDATA[An investigation on factors influencing the intention to use e-money: A case study in Pontianak, Indonesia ]]>
<![CDATA[Yuni Nustini]]>;
<![CDATA[Fariz Zhafiri]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol24.iss2.art4
<![CDATA[This study is to examine the factors influencing Pontianak citizens to use e-money in response to the state regulation. The investigated factors include perceived usefulness, perceived ease of use, perceived risk, and quality of service. Attitude toward the use of e-money was determined as the intervening variable to the intention to use e-money. Pontianak as a developing city in Borneo Island has been piloted to fully utilize electronic money to purchase fuel in gas stations. Meanwhile, so far Indonesians living in developing regions are not yet familiar with the advanced payment technology such as e-money. The samples were taken randomly from the gas station consumers in Pontianak. The number of samples collected was 100 and the data were processed using SmartPLS 3.0. The results of the study showed that all of the hypotheses were supported except perceived risk variable. In addition, the effect size of the intervening variable “attitude” in the relationships between perceived usefulness and the intention to use e-money as well as perceived ease of use and the intention to use e-money were categorized as full mediation. Meanwhile, the effect size of attitude in the relationship between quality of service and the intention to use e-money was categorized as quasi mediation. However, attitude did not have mediating effect on the perceived risk. The effect size of the mediating variable was proved large at the value of 1.981. Since the people of Pontianak represent those who were much familiar with cash transactions, the results of this study can be considered as an example for the implementation of e-money payment in other developing regions or for the execution of certain technology-based non-cash programs.]]>
<![CDATA[Managing social and environmental activities: toward sustainability of companies ]]>
<![CDATA[Peni Nugraheni]]>;
<![CDATA[Arum Indrasari]]>;
<![CDATA[Noradiva Hamzah]]>;
<![CDATA[Ruhanita Maelah]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol24.iss2.art6
<![CDATA[Company's contribution to community through social activities and participations in protecting the environment gets more attention from the society. Similarly, the awareness of the company to contribute to the welfare of the community is also increasing. The paper aims to describe the importance of Corporate Social and Environmental Activities (CSEA) and the strategy of the company in managing and reporting CSEA. The sources of the data in this study were the secondary data from the previous literature, annual reports, and sustainability reports of the companies which were analyzed regarding to their implementations of CSEA. Some actions need to be planned by the companies to maximize their contributions to society through CSEA; among others are allocation of specific funds, establishment of specific department or division to manage CSEA, formulation and implementation of CSEA, disclosure and monitoring of CSEA. CSEA and its implementation report can influence the sustainability of company because the stakeholders will have positive appraisal to the company. This study is expected to provide an overview on the management of CSEA as a form of corporate social responsibility in improving the welfare of the community.]]>
<![CDATA[Analysis on the success factors in determining sales value of taxable object ]]>
<![CDATA[Agustinus Imam Saputra]]>;
<![CDATA[Irwan Taufiq Ritonga]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol24.iss2.art1
<![CDATA[This study aims to examine the contradiction in determining Sales Value of Taxable Object (SVTO) in accordance with fair market price in Bantul Regency and Yogyakarta City. This study elaborates the success factors of Yogyakarta City in determining SVTO which approaches the market price. The study used descriptive qualitative method with a case study design. The research data were obtained using in-depth interview and document review. The theoretical basis used was the pressure of isomorphism in institutional theory (DiMaggio & Powell, 1983). The preliminary research was conducted at five Primary Tax Offices of Directorate General of Taxes (DGT) Regional Office in Daerah Istimewa Yogyakarta Province. The respondents of this study were employees of the Revenue and Regional Asset Management Office (BPKAD) Yogyakarta and Financial and Regional Assets Office (BKAD) Bantul. The results show that SVTO determination in Bantul is influenced by normative isomorphism pressure because Bantul follows the group norms of surrounding local governments. On the other hand, SVTO determination in Yogyakarta is influenced by coercive pressure because Yogyakarta tends to follow the laws and regulations. The essential lessons from Yogyakarta City are the readiness of regulations, use of reliable data, incentive provision, increase in the untaxable value of the sales value of taxable object, extensive socialization, and recruitment of appraisers. Bantul should refer to the Laws and Yogyakarta City, as the best practices in determining SVTO. This research can be a preliminary of further research in a broader area or on nationwide level.]]>
<![CDATA[Reconstruction from the aspects of Islamic law in corporate zakat accounting ]]>
<![CDATA[Irfan Irfan]]>;
<![CDATA[Muhyarsyah Muhyarsyah]]>;
<![CDATA[Arif Pratama Marpaung]]>;
<![CDATA[Ina Liswanty]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol24.iss2.art7
<![CDATA[This research aims to explore the concept of corporate zakat accounting from the aspects of Islamic law as the basis to determine muzakki (zakat payer) and legally mandate companies to pay zakat. This is a qualitative research with the data obtained through a literature study by exploring various classical and contemporary sources using historical, analytical, and critical tools. The research also examined the concepts of fiqh and sharia in economic activities. This paper found that companies were synonymous to syirkah in terms of a spiritual entity with the inherent traits in humans as the right to accept and fulfil the responsibilities. Consequently, companies are mandated to pay zakat based on the five principles of muzakki with the calculations carried out using the corporate zakat accounting method based on the established standards. This process positively assists companies in the realization of a fair and equitable distribution of wealth, as well as in the emergence of corporate social responsibility collectively and individually. ]]>
