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The Indonesian Accounting Review
Published by Universitas Hayam Wuruk Perbanas
ISSN : 20863802     EISSN : 2302822X     DOI : http://dx.doi.org/10.14414/tiar
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 10 Documents
 1 
Search results for , issue "Vol. 11 No. 1 (2021): January - June 2021" : 10 Documents clear
Creating Shared Value (CSV) based on the system in yoga related to corporate awareness in the practice of Corporate Social Responsibility (CSR) Pratiwi, Devica
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.1929

Abstract

Along with the changing time, CSR activities carried out by companies currently have been able not only to improve the welfare of the community but also to create shared value. In this concept, companies must be aware that creating shared value (CSV) is able to produce benefits to be shared and is more than just focusing on social responsibility. Companies should not only take corrective actions, but also reorganize the business strategies they use starting from the stages of planning and production to the stage of distribution to the end consumer, while still considering the factors of the company (economy), human and environment, or often referred to as the triple bottom line (profit, people, planet). This study aims to observe the development and disclosure of CSV in companies by using sustainability reports based on the system in yoga. Judging from the type of data, the approach used in this study is a qualitative descriptive approach. The research data used is the Sustainability Reports of Coca-Cola Company, Ltd., Nestle, and PT. Unilever Indonesia, Tbk for 2018. The results of this study show that the three companies have implemented CSV activities which are expressed in 5 Yamas Yoga: Ahimsa/non-violence; Satya / truthfulness / non-falsehoods; Asteya / honesty, non-stealing; Brahmacharya / Self-control; and Aparigraha / non-possessiveness, non-greediness. not expecting, asking, or accepting inappropriate gifts from any person.
Analysis of organizational commitment in determining the success of Accounting Information Systems (AIS) in the banking sector Lingga, Ita Salsalina
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.1930

Abstract

This study aims to examine the effect of organizational commitment on the success of accounting information systems (AIS). The unit of analysis in this study was Regional Development Banks (Indonesian: Bank Pembangunan Daerah / BPD) throughout Indonesia. Data collected by using a questionnaire. The respondents were BPD employees as the AIS users. The total research sample used was 275, while the questionnaire return rate was 64% (176). The data were processed and analyzed using the Partial Least Square SEM method. The results proved that organizational commitment has no effect on the success of accounting information system. In general, BPD employees’ commitment to the organization is at the “adequate” level, which means that they are not fully committed to supporting the success of the accounting information system. The results of this study do not support the theory and results of previous studies which state that organizational commitment affects the success of the accounting information systems.
Interpretation of the traditional proverb "jer basuki mawa beya" on abnormal audit fees in the context of improving audit quality Edtiyarsih, Denari Dhahana; Sudaryati, Erina; Budisusetyo, Sasongko
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2000

Abstract

East Java Province is a province in Indonesia that has cultural diversity and uniqueness. This is reflected, among other things, by the number of proverbs (in Javanese: unen-unen) used by the people of East Java. One of the popular Javanese proverbs, traditional sayings that express a perceived truth based on common sense or experience, in East Java Province is ‘Jer Basuki MawaBeya’ which means that all success requires sacrifice, or in other words, if someone wants to achieve success, there must be a cost. In the context of improving audit quality, if a company decides to employ external auditor services, the company must pay fees for the external auditor services. The abnormal audit fees paid by the company will have an effect on the increase in audit quality.
The influence of apparatus competence, leadership style, tri hita karana culture and society participation on the effectiveness of village fund management Rasmini, Ni Ketut; Mimba, Putu Sri Harta
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2046

Abstract

This study aims to determine the effect of the apparatus competence, leadership style, Tri Hita Karana culture and society participation on the effectiveness of village fund management. The sample of this study were taken from 100 villages in Tabanan Regency with the number of respondents as many as 300 respondents.   The method for determining the sample were the proportionate stratified random sampling and data collection using a questionnaire. Data were analyzed using multiple linear regression analysis. This study shows that the apparatus competence, leadership style, and society participation have a positive effect on the effectiveness of village fund management. Meanwhile the Tri Hita Karana culture not significantly affect the effectiveness of village fund management. This indicate that the better the apparatus competence, leadership style, and society participation, the better the effectiveness of village fund management..
Does economic growth moderate the effect of fundamental values on the stock return of Indonesian infrastructure companies? Hapsoro, Dody; Syahriar, Al-iefan Kharismawan
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2160

Abstract

In recent years, issues of infrastructure development and economic growth have become very popular topics during President Jokowi’s administration. Infrastructure development is expected to have an impact on economic growth. The purpose of this study was to examine the effect of fundamental values on the stock returns of infrastructure companies listed on the Indonesia Stock Exchange in 2015-2017 with economic growth as a moderating variable. This research uses a purposive sampling technique. The analytical method used is partial least squares with WarpPLS software version 6.0. the results show that EPS has a positive effect on stock returns while DER, PER, and NPM do not affect stock returns. Furthermore, it also indicates that economic growth does not moderate the effect of EPS and DER on stock returns. However, the results of the study prove that economic growth can moderate the effect of PER and NPM on stock returns. This research implies that government policy that sets priorities for infrastructure development needs to be supported because it is proven that the government policy has a positive effect on the profits and stock returns of infrastructure companies.
Beware of the existence of a big bath with asset impairment after pandemic covid-19! Kustono, Alwan Sri; Agustini, Aisa Tri; Dermawan, Scherrgyo Agung Rhyo
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2243

Abstract

This study attempts to investigate the relationship between big bath accounting and asset impairment. It used the sample consisting of 231 firm-year observations from 33 mining companies listed on the Indonesia Stock Exchange during the 2012 to 2018 period. Logistic regression has been used to analyze a big bath accounting on assets impairment. The results provide evidence that companies that tend to do a big bath accounting will recognize a loss of asset value. A big bath accounting is done because managers assume that investors will respond when the company suffered large losses or small losses. The manager acknowledges the costs of future periods and current period losses when unfortunate unavoidable circumstances in the current period. It will consequently make a profit higher than expected in the next year. In the next period, the company’s performance will look better so that managers can maximize utility in the form of compensation for the targets that have been achieved.
The effect of green intellectual capital, conservatism, earning management, to future stock return and its implications on stock return Sugiyanto, Sugiyanto; Febrianti, Fitri Dwi
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2286

Abstract

This study aims to analyze the effect of Green Intellectual Capital, Conservatism, and Real Earning Management on Future Stock Returns and their Implications on Stock Returns on Mining companies listed on the Indonesia Stock Exchange Period 2014 - 2019. This type of research is quantitative research in which this research is done by explaining the results of data from the calculation of numbers that are calculated and analyzed. The analysis used in this research is regression analysis, where regression analysis estimates the magnitude of the coefficients resulting from a linear equation involving one independent variable to be used as a predictor of the value of the dependent variable. The results of this study indicate that Intellectual capital has a significant effect on future stock returns, Conservatism has a significant effect on future stock returns, earning management has a significant effect on future stock returns, Implications future stock return on stock returns. These findings indicate that in sample companies, future stock returns on stock returns have no implication.
The effect of religiosity and moderation of morality on fraud prevention in the management of village funds Hayati, Nur; Amalia, Ikklimatus
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2297

Abstract

This study aims to determine the effect of village apparatus competence, internal control systems and religiosity on fraud prevention in the village fund management with morality as a moderating variable. This study uses a survey method with a questionnaire. The population consists of all village officials in Sidoarjo Regency. The sample was taken using a proportionate stratified random sampling, and finally 76 villages were obtained with the category of developed villages, developing villages, underdeveloped villages, and very underdeveloped villages. The data analysis technique used in this study is PLS-SEM using Smart-PLS 3.0 software. The results of this study prove that village apparatus competence has an effect on fraud prevention in village fund management, internal control system has no effect on fraud prevention in village fund management, and religiosity has an effect on fraud prevention in village fund management.Morality is not able to moderate the influence of village apparatus competence, internal control system and religiosity on fraud prevention.
Understanding the effect of sustained use of cloud-based point of sales on SMEs performance during covid-19 pandemic Prihatiningtias, Yeney Widya; Wardhani, Maudina Rahma
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2300

Abstract

This study examined the effect of sustained use of cloud-based point of sales on SMEs’ performance during COVID-19 pandemic. In this study, both quantitative and qualitative approaches were employed. The sample consists of the food and beverage industries from Small and Medium Enterprises (SMEs) located in Malang City, Indonesia. The quantitative data which succeeded to collect 91 responses was taken from the questionnaire distribution of the sample SMEs and it was analyzed by using SPSS 21 with the multiple linear regression method, which indicated there is a relationship between sustained-use of cloud-based point of sale on SMEs non-financial performance during COVID-19 pandemic. 9 SMEs representatives, the owner, or the manager, were also interviewed to gain further insights and to confirm the quantitative findings. Technology Continuance Theory (TCT) was used to explain the link between the sustained use of cloud-based point of sale on SMEs’ performance during the COVID-19 pandemic. However, the results from both approaches found that there is a positive relationship between sustained use of cloud-based point of sale on SMEs non-financial performance during COVID-19 pandemic and the relationship between sustained use of cloud-based point of sale on SMEs financial performance is negative.
Political connections: a literature review approach Putra, Fajar Kristanto Gautama; Harymawan, Iman
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2327

Abstract

The aim of this study was to highlight the key finding of corporate politicalconnections research. This study used 61 previous studies related tocorporate political connections to develop a structured literature review. Itwas found that most studies were conducted in developing countries as theyprovided a unique institutional setting for conduct political connectionsresearch. In addition, a political connection is used as independentvariables and the previous studies focuses on three related topics, whichare corporate performance, corporate action, and loan and special rights.Literature review study become more important nowadays, as the numberof empirical quantitative research amount has been increased lately. Thisanalysis also has research and practical implementation for researcher,practitioners, and regulators.

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