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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 20 Documents
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Search results for , issue "Vol. 26 No. 2: May 2025" : 20 Documents clear
The portrait of challenges and strategies of village-owned enterprise in achieving SDGs: The perspective of sustainable development Nugraheni, Tri Satya Rifah; Utami, Evy Rahman; Utami, Tiyas Puji
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.26741

Abstract

Research aims: This study analyzed the challenges and strategies of the Tirta Mandiri Village-Owned Enterprise (VOE) in Ponggok Village, Klaten Regency, to reach the Sustainable Development Goals (SDGs). In addition, our study examines how VOE, as a social enterprise entity, can improve economic, social, and environmental sustainability at the village level.Design/Methodology/Approach: A qualitative approach with semi-structured interviews with administrators of VOE, the government of the village, beneficiaries, and VOE experts was used in this research, and it was used to explore the challenges and strategies of VOE.Research findings: The findings indicated that VOE had functioned as a social entrepreneurial entity. Tirta Mandiri VOE successfully empowered the community and generated wealth. Furthermore, VOE initiatives have accomplished the following SDGs: No Poverty (1), Quality Education (4), Gender Equality (5), Decent Work and Economic Growth (8), Industry, Innovation and Infrastructure (9), Climate Action (13), Life on Land (15), and Partnerships for the Goals (17). Nonetheless, numerous issues must be addressed, such as the evolving mindset of the community and constrained human resources. Furthermore, VOE encountered numerous competitors that operated analogous business units. These difficulties must be addressed through several techniques, including education, cultural literacy, and collaboration. VOE enhanced human resource capability, innovation, and delivery service. VOE served as an excellent mechanism for sustainable rural development.Practitioner/Policy implication: This study emphasized the importance of developing community empowerment and environmental sustainability programs by VOE and the need for greater support from local government to achieve SDGs effectively.Research limitation/Implication: This study had limitations, such as focusing on Tirta Mandiri VOE in Ponggok Village. In addition, a qualitative approach was used in this study.
How is enterprise cope with sudden crisis: Testing the moderation role of COVID-19 crisis towards ERM disclosure and firm value Putra, Adli Zuliansyah; Widiastuti, Harjanti
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.26840

Abstract

Research aims: This study investigates the moderating influence of the COVID-19 crisis on the relationship between risk management disclosure and firm value.Design/Methodology/Approach: 305 non-financial firms listed on the Indonesia Stock Exchange during 2019-2020 were analyzed, utilizing archived data from company annual reports according to purposive sample criteria. The data were further evaluated quantitatively by panel data regression analysis with Eviews12 to evaluate the overarching hypothesis.Research findings: The results indicate that risk management disclosure benefits firm value; however, the COVID-19 crisis does not influence this connection. It indicates that disclosure functions as a signaling mechanism to preserve investor trust rather than serving as a primary source of information during crises. Theoretical contribution/ Originality: This research highlights the COVID-19 pandemic's role in reinforcing the necessity for risk management disclosure to mitigate information asymmetry and serve as a favorable signal for shareholders and investors while contributing empirical insights into the crisis's influence on corporate risk disclosure practices in sustaining firm value.Research limitation/Implication: This research highlights the need to develop a risk management framework that is more adaptive to unexpected extraordinary events, such as the pandemic crisis. It is done to increase the relevance of information needed by potential investors and company owners so that the effect of risk management disclosure can be seen during the new crisis.
Leadership and fraud: A phenomenological study in Bengkulu provincial government Suryani, Pesi; Gaol, Lasando Lumban
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25079

Abstract

Research aims: This study aims to analyze the role of leadership in the prevention and detection of fraud in the Bengkulu Provincial GovernmentDesign/Methodology/Approach: The research method applied is a qualitative phenomenological approach, which allows for an in-depth exploration of subordinates' experiences and perceptions related to leadership and fraud. Data were collected through in-depth interviews, observations, and document analysis.Research findings: The findings indicate that transformational and transactional leadership styles play a significant role in fraud prevention. Leaders who adopt a transformational leadership style can enhance subordinates’ motivation and integrity through inspiration and idealized influence, while leaders with a transactional style focus on achieving targets through rewards and sanctions. The study also found that financial pressures, opportunities due to weaknesses in the internal control system, and rationalization of actions are the main factors driving fraud.Theoretical contribution/Originality: This research contributes to a holistic understanding of the interaction between leadership and fraud in the local government context and offers practical recommendations to improve the effectiveness of fraud prevention and detection through strengthening internal control systems, routine training, and adopting transformational leadership styles.Practitioner/Policy implication: The findings provide actionable insights for policymakers and practitioners in local government to strengthen fraud prevention efforts, which include enhancing leadership development programs, implementing stricter internal controls, and promoting ethical culture within the organizationResearch limitation/Implication: The study focuses on a single provincial government, which may limit the generalizability of the findings. Future research could be expanded to include multiple regions or sectors to provide broader insights into the relationship between leadership styles and fraud prevention.
Mapping the landscape of political connections risk: A bibliometric analysis Widaryanti, Widaryanti; Abdullah, Wan Amalina Wan; Sitawati, Riana; Luhgiatno, Luhgiatno; Tasriastuti, Nurohmi Ambar
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25103

Abstract

Research aims: This research aims to explain current and future research trends on political connections risk by mapping political connections risk studies.Design/Methodology/Approach: This paper is a meta-synthesis study of the risks of political connections over 25 years, from 2000 to 2024. The Scopus database was used to find relevant literature. Selected articles were scanned, cleaned, and adjusted before analysis. In this analysis, 178 documents were examined. By using biblioshiny, bibliometric analysis in this study gives special emphasis to research flows, trends, thematics, and field structures.Research findings: The bibliometric research results provide essential information about publications on current and future political risks. It includes the most cited documents, prolific contributors, frequently used keywords, prolific countries, sources, network analysis data from co-occurrence networks, and theme mapping data for political relations risk studies. This study identified three main literature clusters: risk assessment, China, and financial crisis. Finally, it raises research questions for future studies. Theoretical contribution/ Originality: This article offers a profound understanding of political connections and risk as a research topic, using bibliometric analysis to examine its academic development. Practitioner/Policy implication: These findings help construct a cohesive idea, define the underlying context, and aid academic researchers and industry practitioners in comprehending the evolution of political connections research and risks.Research limitation/Implication: The sub-themes about the formation and application of political connections and risks, where the number of topics has not been extensively examined, are also anticipated to be expanded by this study.
System information accounting in business performance: A systematic literature review Maulina, Baiq Farida; Nazaruddin, Ietje
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25146

Abstract

Research Aims: This study evaluates journals discussing the impact of Accounting Information Systems (AIS) on Business Performance to derive useful lessons for addressing future challenges.Design/Methodology/Approach: Using a review framework adapted from Hoque (2014), this study analyzes 58 journals selected through a keyword search ("Accounting," "Information," "System," and "Business Performance"). Themes were identified, and findings are discussed based on the origin of studies and their implications.Research Findings: Four key themes emerged: (1) Innovation Performance – highlighting the role of strategies in enhancing productivity and growth; (2) Innovation Capability – focusing on integrating knowledge and resources for better innovation; (3) Government Regulation – examining financial support and training for business growth; and (4) Competitive Advantage – emphasizing strategic management's role in achieving superior business outcomes.Theoretical Contribution/Originality: The study identifies gaps in research related to emerging technologies like blockchain, AI, and cloud computing while also highlighting trends such as sustainability, security, and AIS’s evolving role in strategic decision-making.Practical Implications: Business leaders can use AIS for better decision-making, governments can design supportive policies, and academics can explore innovative frameworks integrating technologies like AI and blockchain to improve business performance and competitiveness.Research Limitations/Future Directions: Future studies should investigate the integration of blockchain for transparency, AI for automation and fraud detection, cloud-based AIS for security and collaboration, and big data for forecasting and ESG reporting. Additionally, the impact of government regulations on AIS adoption requires further analysis.
Exploring the impact of restaurant taxpayer behavior on the success of tapping box technology in Yogyakarta Alfurqan, Muhammad; Urumsah, Dekar
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25389

Abstract

Research aims: This study aims to analyze the influence of taxpayer compliance, awareness, and knowledge on the success of tapping box technology. Additionally, the study considers the role of gender as a moderating .Design/Methodology/Approach: This research used a quantitative approach by employing a non-probability sampling method with a census technique involving all 194 restaurant taxpayers in Yogyakarta City equipped with tapping box technology. The data were analyzed using the SEM-PLS method and Multi-Group Analysis.Research findings: The results of the study indicate that taxpayer compliance and knowledge have a significant impact on the success of tapping box technology. However, taxpayer awareness does not have a significant impact on the success of tapping box technology. In comparison, gender does not have a significant role in the success of tapping box technology.Theoretical contribution/Originality: This research contributes to the development of taxation literature, particularly in regional taxes, by highlighting the role of taxpayer compliance and knowledge in the success of taxation technology. These findings offer a new perspective that can enrich the literature in the field of regional taxation.Practitioner/Policy implication: These findings imply that the Yogyakarta City Government should prioritize improving taxpayer compliance and knowledge as the primary strategy to achieve greater success in tapping box technologyResearch limitation/Implication: Although the sample represents over 69% of the population, the research has limitations, primarily due to 31% of the population declining to complete the questionnaire without offering a clear explanation.
The mediating role of innovation on enabling and coercive control in enhancing HEIs performance Farwitawati, Reni; Ismail, Tubagus; Hanifah, Imam Abu; Indriana, Ina
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25541

Abstract

Research aims: In a competitive environment, leaders of higher education institutions (HEIs) must adopt strategies to enhance performance. This study examines the role of management control systems (MCS) in fostering innovation to improve HEIs performance.Design/Methodology/Approach: Using a quantitative approach, data were collected through surveys from 210 lecturers at private HEIs in Indonesia, employing random sampling techniques. Hypothesis testing was conducted using partial least squares structural equation modeling (PLS-SEM).Research findings: The results reveal that MCS, encompassing both enabling and coercive control, significantly enhances higher education performance. Additionally, innovation was found to impact performance positively. The results also showed that innovation mediated the relationship between MCS implementation and performance improvement, suggesting that supportive leadership and constructive feedback from leaders not only encourage innovation but also contribute to improving overall organizational outcomes.Theoretical contribution/Originality: This study is among the first to conceptualize MCS through the dual lenses of enabling and coercive control as a catalyst for innovation in higher education. Integrating management control theory with innovation-driven performance frameworks it contributes to both academic discourse and practical HEIs governance.Research limitation/Implication: A key limitation is the focus solely on private higher education. Future research should compare private and public higher education, as differing organizational cultures and regulations may influence control system effectiveness and innovation. The findings offer theoretical insights into the relationship between MCS, innovation, and performance in higher education while also providing practical guidance for higher education managers in designing effective strategies.
Management accounting practice in climate change era: Lesson learned from sensitive industries Kawulur, Hisky Ryan
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25627

Abstract

Research aims: This study examines the implementation of carbon management accounting practices within six climate-sensitive industries in Indonesia.Design/Methodology/Approach: Employing content analysis and K-means clustering by sector and year, this research investigates 198 firm-years covering the period from 2016 to 2022.Research findings: The findings reveal three distinct clusters that illustrate variations in corporate behavior concerning the adoption of carbon management accounting practices. These discrepancies are attributable to divergent corporate perceptions of risks, opportunities, and stakeholder expectations related to climate change. Furthermore, the study delineates three phases that reflect the progression of carbon management accounting in Indonesia.Theoretical contribution/ Originality: This research offers valuable insights for effectively addressing the risks and opportunities associated with climate change. This research brings a fresh perspective by examining how companies adapt and transform their management accounting practices to address the risks posed by climate change. Practitioner/Policy implication: The findings indicate that as climate change regulations become clearer, including sanctions and incentives, companies become more proactive in implementing carbon management accounting. Conversely, when environmental regulations lack clarity or are less stringent, companies tend to deviate, prioritizing economic performance over environmental performance.
Accountability, transparency, and fraud propensity in village governments: The mediating role of justice Putra, Veri Anang; Putra, Wahyu Manuhara
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25650

Abstract

Research aims: This study aims to examine the influence of accountability and transparency on fraud propensity in village governments.Design/Methodology/Approach: This research uses a quantitative survey with a sample of 343 village officials from 64 villages in Indonesia using purposive sampling method. Hypothesis testing in this study uses Structural Equation Modeling-Partial Least Squares (SEM-PLS).Research findings: The results of the study indicate that accountability and transparency do not have an effect on the propensity for fraud in village governments. This finding differs from the direct effect results, which show that accountability and transparency do influence justice. Meanwhile, the mediation analysis through the justice variable also shows an insignificant effect.Theoretical contribution/ Originality: This research makes an original contribution by incorporating the concept of justice in the analysis of the relationship between accountability, transparency, and fraud propensity in village governments, extending the literature that has previously focused more on the corporate sector or central government. It also offers a new perspective on how justice strengthens fraud prevention at the village government level.Research limitation/Implication: The theoretical approach used is relevant but not enough to capture all the dynamics that occur in the field related to budget management and government supervision and the use of questionnaires with Social desirability research instruments.
Big data analytics in the public sector: A systematic literature review Huda, Muhammad Choirul; Jatmiko, Bambang
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25661

Abstract

Research aims: This study presents a systematic literature review of empirical research on Big Data Analytics (BDA) in the public sector. The purpose is to examine how BDA has been applied, the research settings, dominant themes, and the lessons learned across the literature.Design/Methodology/Approach: Using a review method adapted from Hoque (2014), the study analyzed 64 articles published between 2015 and 2023 sourced from the Scopus database. Articles were selected based on relevance, journal quality, accessibility, and methodological rigor.Research findings: The review identified six key thematic areas in public sector BDA research: accountability, energy efficiency, sustainability, innovation, analytics, and governance. The dominant theories found include Big Data Theory, Stakeholder Theory, and Agency Theory, while archival and survey methods were the most commonly employed research approaches. The United Kingdom, United States, and international multi-country studies contributed the most publications.Theoretical contribution/ Originality: The novelty of this study lies in its exclusive focus on the public sector, its integrative thematic analysis using co-word mapping, and its implications for academic theory building, practical implementation, and policy formulation in public administration.Practitioner/Policy implication: This study can be used these insights to develop effective BDA strategies, enhance performance, and foster trust in public institutions through more responsive and evidence-based decision-making.Research limitation/Implication: Future research is expected to further study and research: (1) The Impact of Big Data on the Public Sector using journals or other references outside the Scopus database; (2) Future research can use keywords that are different from this research, (3) and can also access more journals to be reviewed.

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