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INDONESIA
Journal of Accounting and Investment
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 26223899     EISSN : 26226413     DOI : 10.18196/jai
Core Subject : Economy,
Economics, Econometrics & Finance
JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method.
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Articles 12 Documents
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Search results for , issue "Vol 21, No 3: September 2020" : 12 Documents clear
Value Relevance of Asset Revaluation Disclosure Yossi Diantimala; Hafiez Sofyani
Journal of Accounting and Investment Vol 21, No 3: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1224.224 KB) | DOI: 10.18196/jai.2103164

Abstract

Abstract:Research aims: The paper aims to examine the value relevance of asset revaluation disclosure after seven years of implementation of international accounting standards (IAS). This paper highlights the implementation of SFAS 16 which is converged to IAS 16 regarding fixed assets. The SFAS 16 requires companies to disclose the value of fixed assets according to market values if the book value is significantly different from the market value.Design/Methodology/Approach: We analyze 46 non-financial companies that employ the revaluation model during 2012-2018. As benchmarks, we randomly collect 46 non-financial companies that d0 not revaluate their assets during the period. To investigate the value relevance of upward asset revaluation disclosure, we approximate the relationship between and the effect of upward asset revaluation disclosure and stock price by employing Ohlson modified model (1995).Research findings: We suggest that disclosure of upward asset revaluation is value-relevant. The SFAS 16 states that an upward asset revaluation increases the value of equity and assets. Furthermore, we suggest that the information of the book value of equity, net income, and earnings of asset revaluation firms is value-relevant. The results show that the information of the book value of equity and earnings are more value-relevant than upward asset revaluation disclosure and net income.  Theoretical contribution/Originality: Our study contributes to filling the gap of previous results related to the value relevance of fair value disclosure of fixed assets.Practitioner/Policy implication: This research gives an input for financial accounting standards development in Indonesia, particularly regarding the issue of asset revaluation.Research limitation/Implication: Only 46 non-financial companies that employ the revaluation model during 2012-2018. Thus, our study has a small sample size
Liberating Accounting with a Religio-Cultural Approach Virginia Nur Rahmanti; Tjiptohadi Sawarjuwono
Journal of Accounting and Investment Vol 21, No 3: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1285.627 KB) | DOI: 10.18196/jai.2103161

Abstract

Research aims: Accounting as a product of Western thought is believed to be loaded with masculinity values such as selfish, rationalist, materialist, and objective. The Western perspective of social reality runs counter to the Islamic philosophy of religiosity. Capitalism in pragmatic accounting has led to religio-cultural anomalies that have resulted in injustice, domination, and the formation of a class society. This study aims to liberate accounting from masculine characteristics by using Islamic values.Design/Methodology/Approach: The effort to liberate pragmatic accounting in this study is in line with the thoughts of Ali Ashgar Engineer (1999). He uses Islamic theology as a fundamental in carrying out liberation. At the methodological stage, this research uses historical studies (historical research) which is extended by phenomenology. Apart from being aimed at identifying Islamic values, historical research is also applied to find out how these values are used to criticize pragmatic accounting. Meanwhile, the phenomenological methodology is used to understand how religious values can create prosperous accounting.Research Findings: The results showed that monotheism, justice, brotherhood, benefit, balance, gratitude, sincerity, and blessings are Islamic values that are often used by researchers to criticize pragmatic accounting. Analysis of a collection of empirical articles also proves that pragmatic accounting is indeed full of masculinity. By using business as an accounting metaphor, internalization of Islamic values is proven to be able to create a prosperous business. Thus, the internalization of Islamic values will be able to liberate accounting from masculinity.Theoretical constribution/Originality: This research is expected to provide insight into accounting studies using a different approach to previous research, namely by using the basis of Islamic theology.

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