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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 570 Documents
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The effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia Fransisca Melenia; Aisa Tri Agustini; Hendrawan Santosa Putra
The Indonesian Accounting Review Vol 13, No 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.3135

Abstract

This study aims to examine the effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia. This study is a quantitative study. The data used are secondary data obtained from sustainability reports of cement, energy, and mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2020. The data analysis method used in this study is partial least squares using the WarpPLS 7.0 program. The results show that the implementation of green accounting in the form of renewable energy has a negative effect on environmental performance. The implementation of green accounting in the form of recycled waste has a significant positive effect on environmental performance. Meanwhile, the implementation of green accounting in the form of environmental costs has no effect on environmental performance.
Strategies affecting sustainable financial performance (A case study on southeast asian companies) Ellice Josephine Ongkodjojo; Juniarti Juniarti
The Indonesian Accounting Review Vol 13, No 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.3181

Abstract

This study aims to find out the effect of cost leadership and differentiation strategies on sustainable financial performance, including which strategy has a more dominant effect. Sustainable financial performance is financial performance that can be achieved and enjoyed into the future, not just for temporary in a certain period. The sample includes public companies in the Southeast Asia region consisting of 395 companies during the period 2107-2020, with a total 1,580 observations. This study uses Structural Equation Modeling to analyze the data. The test results show that the cost leadership strategy has no effect on sustainable financial performance. In contrast, the differentiation strategy has a positive and significant effect on sustainable financial performance. The role of innovation is very important in achieving sustainability. This study proves that innovation moderates the effect of the two strategies on sustainable financial performance. This study failed to prove which strategy has a more dominant effect due to the different results of the effect of the two strategies on sustainable financial performance.
The behavioral finance of MSMEs in the advancement of financial inclusion and financial technology (Fintech) Asep Risman; Anees Janee Ali; Mochamad Soelton; Indra Siswanti
The Indonesian Accounting Review Vol 13, No 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.3213

Abstract

This study aims to determine empirical evidence of the effect of financial inclusion and financial technology (fintech) on the behavioral finance of MSMEs. This study uses a quantitative method with a positivist paradigm approach. The population of this study is all MSMEs in Indonesia. The sample used in this study is 205 respondents (MSME owners) from all over Indonesia. Sampling is carried out using a random technique. Data collection is carried out by distributing questionnaires, both manually and online using Google Forms, and is measured using a 5-point Likert scale. The data processing is carried out using Partial Least Square (PLS) software with a Structural Equation Modeling (SEM) model. The results of this study show that financial inclusion and financial technology (fintech) have a direct positive effect on the behavioral finance of MSMEs. Financial technology (fintech) can mediate and increase the effect of financial inclusion on the behavioral finance of MSMEs.
New accounting ideology as the efforts of preventing the fraudulent financial reporting Nanang Shonhadji
The Indonesian Accounting Review Vol 13, No 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.3263

Abstract

This study aims to conceptualize  a accounting ideology with a divinity ideology to prevent fraudulent financial reporting. This research is a non-mainstream research with a grounded theory method. Theorizing of new ideological is for building to prevent the fraudulent accounting and financial crime practices. The research site is the practice of financial accounting in Indonesia by utilizing primary data from selected informants. The results show that when accounting is born in a capitalistic environment, the information it conveys is profit-oriented. Then the economic decisions and actions taken are also money oriented. Finally, the reality that is created is the reality to gain profit or money which leads to fraudulent behavior. Therefore we need a concept of accounting ideology that is able to present universal spiritual values to prevent fraudulent financial reporting. This spiritual value were manifested in the reconstruction of the accounting ideology as monotheism, trustworthiness, mashlahah, sincerity, fairness, ihsan, istikhlaf, ukhuwwah, shiddiiq and qanaah which will be the basis for the mindset and behavior of accountants so as not to commit fraudulent financial reporting.
Accountability of village fund management during the covid-19 pandemic (Study on village government in Dayun District, Siak Regency) Sahala Purba; Junika Napitupulu; Andro Siregar
The Indonesian Accounting Review Vol 13, No 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.3258

Abstract

This study aims to examine the effect of the competence of village government officials, citizen participation, application of information technology, organizational commitment, transparency, and internal control systems on the accountability of village fund management in village government. This study is a quantitative study using primary data obtained by distributing questionnaires. The analysis method used is multiple linear regression. This study was conducted in 11 villages in Dayun District, Siak Regency, Riau Province, Indonesia.  Each village was represented by 4 respondents consisting of the village head, village secretary, financial officer, and 1 member of the Village Consultative Agency (BPD). The research was conducted from April to May 2022. The results show that the competence of village officials, citizen participation, the application of information technology, and internal control systems have an effect on the accountability of village fund management, but organizational commitment and transparency have no effect on the accountability of village fund management. Adequate competence of village officials, high citizen participation, application of good information technology, and application of an appropriate internal control system can increase the accountability of village fund management during the COVID-19 pandemic.
Front Matter The Indonesian Accounting Review Vol 13 No 1 Editor Editor
The Indonesian Accounting Review Vol 13, No 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

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Abstract

Back Matter The Indonesian Accounting Review Vol 13 No 1 Editor Editor
The Indonesian Accounting Review Vol 13, No 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

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Abstract

Accounting conservatism: Testing the effects of investment opportunity set and political cost Blesia, Jhon Urasti; Setya, Gideon; Muslimin, Ulfah Rizky
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3480

Abstract

This study aims to examine the effect of investment opportunity set (IOS) and political cost (PC) on accounting conservatism in Indonesia. The population of this study is property and real estate companies listed on the IDX during the period 2011-2020. Using purposive sampling method which is based on certain considerations, it is obtained 20 companies with a total of 200 samples. This study uses Multiple Regression Analysis to examine the relationship between variables. The results of this study show that political cost has a significant effect on accounting conservatism. Meanwhile, the investment opportunity set has no effect on accounting conservatism. The results of this study are consistent with the political cost hypothesis as in the positive accounting theory that large companies tend to apply conservative accounting to reduce the amount of political costs they incur. The results of additional test on the enactment of PSAK 72 regarding income from contracts with customers in 2020 show that that there is no significant difference in accounting consevatism in property and real estate companies before and after the enactment of PSAK 72.
Creating business values based on spirituality and authenticity of Sustainable Development Goals (SDGs): Inspiration from PwC and BTS Soeherman, Bonnie; Elim, Valentina
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3348

Abstract

Various issues regarding human rights violations, exploitation of nature, poverty, war, disease, and other sustainability problems have triggered the birth of the Sustainable Development Goals (SDGs) targeting seventeen interlinked objectives by 2030. The implication of this movement, initiated by the United Nations, is a challenge for all organizations and communities to take responsibility for sustainability reporting. There have been many studies and research forums related to reporting, such as Global Reporting Initiative (GRI) and Integrated Reporting (IR). Despite all the progress that has been made by the world community for the success of the SDGs, there is still one fundamental point that has not been widely researched: spirituality. This study believes that without good spirituality, no business entity can carry out programs that are aligned with the SDGs effectively and honestly. This study views this as a gap that needs to be studied more deeply in terms of spirituality and the authenticity of the SDGs. By adopting two case studies, "Be Well, Work Well” program by PwC and movements in harmony with SDGs by idol group BTS, with a literature study approach, this study aims to build a rationalization conceptual model that combines spiritual awareness, SDGs, and business value creation. The results of this study indicate that spirituality is a fundamental aspect of the impact of the SDGs, both internally and externally oriented. Finally, a movement of kindness that is carried out correctly and sincerely will have an impact on increasing business value. This study reveals that spiritual and material aspects are an inseparable unity.
Corporate Social Responsibility: Qualitative and Quantitative Content Analysis Study Setiawan, Temy; Sugianto, Marshelli; Dahlan, Kandi Safia Senastri; Purwanti, Ari
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3474

Abstract

In the midst of a growing legitimacy gap, CSR disclosure is becoming increasingly important. Comprehensive CSR disclosures, especially in the mining industry sector, are expected to demonstrate accountability and transparency to stakeholders. This study seeks to develop indicators of CSR disclosure that are commonly used by mining sector companies with a cross reference method from various research articles and adapted to the GRI standard. There are 24 main indicators obtained after developing indicators. Furthermore, these indicators are used in content analysis techniques to measure CSR disclosure. The results of this study indicate that companies in the mining industry sector still tend to use quantitative disclosures and disclosures on material aspects that focus on only a few indicators. This research contributes to the development of indicators and mapping of disclosures commonly made by mining sector companies that are listed on the Indonesia Stock Exchange for the period 2017 – 2019.

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