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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.
Arjuna Subject : -
Articles 646 Documents
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Systematic literature review determinants and contribution of restaurant tax to local own-source revenue in Indonesia Karyanto, Karyanto; Sofyani, Hafiez
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.22754

Abstract

 Research aims: This research aims to explore in general the previous research related to contribution of restaurant taxes in Indonesia to Local Own-Source Revenue (LOSR) and analyze studies from several angles.Design/Methodology/Approach: This research uses a Systematic Literature Review which consists of three stages, namely the collection stage by entering the search keywords "Contribution" and "Restaurant Tax" and "Regional Original Income" in Google Scholar and Scopus from 2014 to 2023. Articles included in research is assessed based on its ranking in the SINTA and Scopus indexes. The presentation stage is looking for research background, methods and findings. After applying a series of criteria, 44 articles were obtained.Research findings: This systematic literature review found that research on restaurant taxes in Indonesia has been active since 2014, most of it published in the journal SINTA 4, while publications in Scopus are still limited. The majority of research was conducted on the island of Java and used quantitative methods, but most did not include specific theories in their analysis. In general, restaurant tax in Indonesia has not provided an optimal contribution to LOSR, most researchers say that one of the determinants of restaurant tax contribution is the lack of taxpayer compliance and awarenessNovelty: The novelty of this research is more generally looking at the contribution of restaurant taxes in Indonesia and systematic literature review research published in the indexed journals Sinta and Scopus has never been found and carried out
Intellectual capital on organizational performance through the mediation of intrinsic motivation in Indonesian universities Nurazizah, Siti Fadhillah; Irawan, Dwi; Juanda, Ahmad; Nuha, Sukma Uli
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.23009

Abstract

Research aims: This research examines how intellectual capital affects organizational performance in Indonesian universities, focusing on the mediating role of intrinsic motivation. It highlights the importance of intrinsic motivation in enhancing the influence of human capital, structural capital, and relational capital in improving organizational effectiveness.Design/Methodology/Approach: This quantitative study used survey data from 123 employees at top-ranked Indonesian universities by webometrics, selected via simple random sampling. The data were analyzed using variance-based structural equation modeling (SEM) with a Partial Least Squares (PLS) approach.Research findings: The findings of this study revealed a significant positive relationship between intellectual capital and organizational performance in Indonesian universities after being fully mediated by intrinsic motivation.Theoretical contribution/Originality: The novelty of this research exhibits how intrinsic motivation from well-organized Self Determination Theory (SDT) can mediate the influence of intellectual capital on organizational performance in higher education. The results of this study provide valuable insights for increasing intrinsic motivation in strengthening intellectual capital.Practitioner/Policy implication: This study's findings suggest that Indonesian university management and policymakers should focus on optimizing intellectual capital by fostering intrinsic motivation to enhance organizational performance.Research limitation/Implication: The limitation of this research is that there are no differences between private and state universities in examining the effect of intrinsic capital on organizational performance. It also only considers intrinsic motivation, ignoring extrinsic motivation. Future research should include extrinsic motivation and explore other intellectual capital indicators for a comprehensive understanding of organizational performance in Indonesian higher education.
Disruptive innovation disclosure practices: Do board characteristics, ownership structure, and investor matter? Supheni, Indrian; Suyanto, Suyanto; Utami, Tiyas Puji
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.23018

Abstract

Research aims: This study aims to analyze the effect of board characteristics, ownership structures, and investors on disruptive innovation disclosure in the annual reports of companies in Indonesia.Design/Methodology/Approach: This study used 237 cross-section data from 237 companies in the manufacturing sectors. The dependent variable in this study was obtained by analyzing the content of the company's annual report. The hypothesis in this study was then tested using multiple linear regression.Research findings: The regression test results revealed that foreign ownership affected the disclosure of disruptive innovation in manufacturing companies. Other variables, such as characteristics of the board of commissioners, members and investors, did not affect the disclosure of disruptive innovation in manufacturing companies.Theoretical contribution/Originality: Disclosure of disruptive innovation is rarely done, but this study looks at disclosure from the stakeholder theory perspective in manufacturing companies.Research limitation/Implication: This study was only limited to manufacturing companies. Meanwhile, other companies are expected to be studied in further research. In addition, more observation data can be added to strengthen the research results.
Local Expenditure Financing Response in Regencies and Municipalities in Indonesia (Analysis of the Flypaper Effect Phenomenon) Septianingrum, Nabila Ardyamita; Halim, Abdul; Utami, Tiyas Puji
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.23983

Abstract

Research aims: This research aims to analyze the flypaper effect occurrence on regencies and municipalities in Indonesia considering medium-term expenditure framework and their economic conditions.Design/Methodology/Approach: Quantitative methodology with secondary data from 226 regencies/municipalities in Indonesia was used. The first hypothesis testing was to find whether there was different expenditure mean value and if there was any, hypothesis testing about flypaper occurrence would be performed.Research findings: The results show (1) there was no different capital expenditure mean value because there was a target of capital expenditure set for every local government, therefore flypaper effect occurrence hypothesis testing was not performed and (2) there was different operational expenditure mean value and flypaper effect did not occur in rich local governments, but poor ones.Theoretical contribution/ Originality: This research fills the research gap of flypaper effect occurrence on capital expenditure and operational expenditure based on local governments’ economic conditions. Practitioner/Policy implication: This research implies that intergovernmental transfers should be used accordingly and local governments should increase their local own-source revenue so that they wouldn’t be dependent to the transfers from central government.Research limitation/Implication: The limitations of this study are related to data period (abnormal condition of Covid-19) and statistical data (needed further explanation from primary data).Keywords: Flypaper Effect; Economic Conditions; Local Own-Source Revenue; Local Expenditure; Intergovernmental Transfers
Enhancing Individual Taxpayer Compliance in Indonesia: Determinants of Using Population Identification Number as Taxpayer Identification Number Margono, Toni Aris; Ilmi, Muhammad Bahrul
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.24843

Abstract

Research aims: This study aims to empirically examine the direct effect of socialization, sanctions, awareness and knowledge on individual taxpayer compliance in Indonesia. Design/Methodology/Approach: The methodology is a survey utilizing a random sample. The survey comprised 91 individual taxpayers as respondents. This research employs multiple linear regression analysis utilizing SPSS as the analytical instrument.Research findings: The results showed that socialization, sanctions, and awareness positively affected taxpayer compliance. In contrast, knowledge does not influence taxpayer compliance. Theoretical contribution/ Originality: This research provides an understanding of the factors that influence taxpayer compliance. In addition, this research topic is still relatively new in Indonesia.Practitioner/Policy implication: This research can be used to determine the driving factors of individual taxpayer compliance so that it can be used as input and consideration on the rules for using PIN as TIN. Research limitation/Implication: This research can be a source of new ideas on future research topics. Additionally, this research can serve as a guide for utilizing PIN as a TIN to enhance taxpayer compliance.
Determinants of Financial Reporting Quality: Testing the Status of Local Government as a Moderating Variable Yudhanto, Satrio Kusumo; Rahmawati, Evi
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.25426

Abstract

Abstract Research Aims: This study aims to examine the effect of capital expenditure and local government size on financial reporting quality, with local government status as a moderating variable in Indonesian local governments. Design/Methodology/Approach: The study was conducted on municipal and district governments in Indonesia, covering 379 districts and 87 municipalities, with a total sample of 466 local governments. Data collection was carried out through documentation, with data sourced from audited financial reports of local governments by the Supreme Audit Board (Badan Pemeriksa Keuangan Daerah). Hypotheses were tested using Moderated Regression Analysis (MRA) with the Eviews 12 software. Research Findings: The results of this study indicate that the variables of capital expenditure and local government size have a significant positive effect on the financial reporting quality of local governments in Indonesia. Furthermore, the local government status variable can moderate the effect of capital expenditure on financial reporting quality, but it cannot moderate the effect of local government size on financial reporting quality in Indonesian local governments. Theoretical Contribution/Originality: This study adds local government status as a moderating variable for the relationship between capital expenditure, local government size, and financial reporting quality.
Accounting Information Systems and 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

Abstract

Research aims: This study aims to evaluate journals discussing Accounting Information Systems on Business Performance to identify lessons that may be useful for addressing similar situations in the future.Design/Methodology/Approach: This study employs a review procedure adapted from Hoque (2014), including keyword analysis to map out themes. The journals to be reviewed were identified by using the search keywords "Accounting" AND "Information" AND "System*" and "Business Performance*". After applying a set of criteria, 58 journals were included in the subsequent analysis. The countries of origin, the findings obtained, and the lessons learned are further discussed.Research findings:  The study generated four research themes based on the analyzed literature: (1) Innovation Performance – the role of innovation strategies in improving business productivity and growth; (2) Innovation Capability – the importance of integrating knowledge and resources to enhance innovation processes; (3) Government Regulation – the impact of financial support and training programs on business growth; and (4) Competitive Advantage – the role of strategic management in achieving superior business performance in dynamic market environments.Theoretical contribution/ Originality: This study analyzes and uncovers key themes in the integration of Accounting Information Systems (AIS) and business performance, highlighting emerging trends such as innovation capability, government regulation, and competitive advantage. It identifies gaps in current research related to the adoption of new technologies like blockchain, AI, and cloud-based systems. Additionally, the study provides future research directions focusing on security, sustainability practices, and the evolving role of AIS in enhancing strategic decision-making and operational efficiency.Practitioner/Policy implication: This study can be used by business leaders to enhance decision-making through effective implementation of Accounting Information Systems (AIS), by governments to design supportive regulations and financial assistance programs for business growth, and by academics to develop frameworks for integrating technological innovations like blockchain, AI, and cloud computing into AIS for improved business performance and competitiveness.Research limitation/Implication: Future research is expected to examine: (1) The integration of blockchain technology to enhance transparency and reliability in Accounting Information Systems (AIS); (2) The adoption of AI and machine learning for automating accounting processes and detecting financial fraud; (3) The impact of cloud-based AIS on data security and collaboration; (4) The use of big data analytics for financial forecasting and risk management; (5) The role of AIS in supporting Environmental, Social, and Governance (ESG) reporting; and (6) The influence of government regulations on AIS implementation and business performance.
The Role of Accountability, Transparency, Fairness in Preventing Village Government Fraud Tendencies: The Mediation Testing Putra, Veri Anang; Manuhara, Wahyu
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

ABSTRACT Purpose - This study aims to conduct a descriptive analysis of the impact of accountability and transparency on fraud tendencies in the village government, with an emphasis on the role of justice as a mediator. 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 SEM-PLS analysis through smartpls 4.0 application. Findings - The results showed that accountability and transparency did not significantly affect the tendency of fraud in the village government, with justice as a mediator was not significant to strengthen this relationship. It is suspected that there are other influencing factors. Practical implications - The practical implication of this study is that village The practical implications of this research are that the village government and the Government in Indonesia can improve service quality and strengthen accountability and transparency in budget management and decision making in order to reduce the potential for fraud. Village governments can implement a more open reporting system and conduct training on reporting, transparency, and involve the community in village transparency forums. Originality/value - 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 fairness strengthens fraud prevention at the village government level. Keywords – Accountability; Fraud Propensity; Justice; Transparency, Intervening
Big Data Analytics in the Public Sector: A Systematic Literature Review Muhammad Choirul Huda; Bambang Jatmiko
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

Abstract

Research aims: This study investigates previous research on big data analytics. This study aims to evaluate journals that discuss big data in the public sector to find lessons that may be useful for dealing with similar situations in the future and with more complex topics. Design/Methodology/Approach: This study used a review procedure following Hoque (2014) with modifications, including keyword analysis to map themes. Journals to be reviewed were identified by entering the search keywords “Big” AND “Data” and “Sector” AND “Public” in the Scopus database. After applying a set of criteria, 64 journals were used in the subsequent analysis. The background of the journal year, theory, country and findings, and lessons learned are discussed. Research findings: This research resulted in six research themes based on the analyzed literature: (1) Accountability - emphasizing responsibility and transparency in decision-making; (2) Energy Efficiency - a system or process is able to produce the desired output using less energy; (3) Sustainability - can be used to support the development of sustainable policies; (4) Innovation - creating new services or improving existing ones; (5) Big Data Analytics - being an invaluable tool to improve efficiency, responsiveness, and quality of services; (6) Governance - covering how governments manage, secure, and use big data to achieve public service goals. Theoretical contribution/ Originality: To the best of the author's knowledge, there has been no literature review research on Big Data in the Public Sector, so researchers feel the need to conduct this research. Given also the importance of understanding Big Data analysis in the Public Sector. Furthermore, this research also explains what lessons can be learned by other parties or future research. Practitioner/Policy implication: This study can be used by business leaders in companies or public sector organizations to make smarter and more informed policies, identify social trends, and measure policy impact more accurately through big data analytics. This research can also be used to evaluate the value relevance of certain government policies in the public sector regarding big data analytics. 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. Keywords: Big Data, Public Sector, Literature Review
The role of corporate strategy in transfer pricing: The moderating effect of bonus mechanisms on performance management Mardjono, Enny Susilowati; Yang, Yi-Fang; Nehayati, Nela
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.25750

Abstract

Research aims: This study seeks to prove empirical evidence regarding the moderating effect of bonus mechanisms on fiscal optimization and tunnelling incentives on the Transfer Pricing relationship.Design/Methodology/Approach: The study uses a quantitative approach with a hypothesis-testing design. The data used is natural resource sector companies listed on the Indonesian Stock Exchange (IDX) in the 2021 – 2023 period. The final sample consists of 152 observations that meet the selection criteria.Research findings: The results showed that the Tunneling Incentive has an influence on Transfer Pricing, and Fiscal Optimization does not influence Transfer Pricing. The Bonus Mechanism does not strengthen the Effect of the Tunneling Incentive on Transfer Pricing. The Bonus Mechanism enhances the effect of fiscal optimization on transfer pricing. This research shows that the ownership factor (Tunneling Incentive) plays an important role in Transfer Pricing decisions rather than Tax strategy (Fiscal Optimization). In addition, the Bonus Mechanism moderate the relationship between Fiscal Optimization and Transfer Pricing. However, the Bonus Mechanism does not moderate the relationship between Tunneling Incentive and Transfer pricing. Theoretical contribution/ Originality: The originality of this research is based on the moderating results of the bonus mechanism, which strengthens the effect of Fiscal Optimization on transfer pricing compared to previous studies.Practitioner/Policy implications: The practical implications of this study suggest that companies need to be more transparent in Transfer Pricing policies, regulators should increase supervision against Tunneling practices, and investors and auditors should be more wary of companies with concentrated ownership structures.Research limitations/Implications: The limitation of this research is the research scope, which is just in the resource sector used in this research. The study does not account for potential changes in tax regulations or corporate governance laws that could impact the results over time.

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