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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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Testing the Moderating Role of Risk Preference in Enhancing the Intention to Implement Value-Added Tax Refund in Advance Siharini, Dwi; Sofyani, Hafiez
Journal of Accounting and Investment Vol. 26 No. 2: May: 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Abstract Research aims: This research is motivated by the limited studies on Value Added Tax (VAT) restitution, particularly restitution with advance refunds. Therefore, this study aims to examine the influence of the variables of convenience, efficiency, and risk preference on the intention to implement restitution with advance refunds and taxpayer compliance. Design/Methodology/Approach: This research was conducted using a quantitative approach with an associative study design. The data used are primary data obtained from the distribution of questionnaires to respondents consisting of taxpayers in the Yogyakarta area. The research instrument used a set of five Likert scales. The present study also utilized Partial Least Squares Structural Equation Modelling (PLS-SEM) for data analysis. Research findings: This study shows that ease of use and efficiency positively influence the intention of corporate taxpayers to carry out VAT restitution with advance refunds, while risk preference does not have a significant impact.Risk preference has a positive but insignificant moderating effect on the intention to implement restitution with an advance refund and an insignificant negative effect in moderating the relationship between the influence of efficiency and the taxpayer's intention to apply for restitution. Theoretical contribution/Originality: This study provides insights into the factors influencing taxpayers' interest in restitution with advance refunds, such as ease, efficiency, and risk preference. Its findings can help improve tax refund services, inform policy development, and contribute to the academic literature on taxpayer behavior. Practitioner/Policy implication: This study highlights the need for the government and Yogyakarta Tax Office to simplify restitution procedures, speed up tax refund processes, and ensure transparency to reduce taxpayer concerns. It also stresses the importance of improving taxpayer education to encourage participation and suggests that responsive policies can enhance compliance and trust in the tax system. Research limitation/Implication: This research is limited to the taxpayer population located in the Yogyakarta region. Conditions and demographics in other regions may differ, so this research may not yet be able to depict the situation in those areas.
Factors Affecting the Intention to Donate Money for Wakaf Among Civil Servants in the Ministry of Religious Affairs in Banjarnegara Regency Widodo, Jennifer Selviana; Darma, Emile Satia
Journal of Accounting and Investment Vol. 26 No. 2: May: 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Abstract: Research aims: This study examine the factors that influence the intention of cash waqf for the state civil apparatus of the ministry of religion of the banjarnegara district by examining the influence of accountability, transparency, crowfunding platform security and the reputation of the Indonesian waqf agency.Design/Methodology/Approach: This study involved the state civil apparatus of the ministry of religion in banjarnegara district. Hypotheses were tested using SEM-PLS techniques.Research findings: The results showed that transparency and accountability did not have a significant positive effect on the intention of state civil servants to endow money. while the security of the crowfunding platform and the reputation of the Indonesian waqf agency have a significant positive effect on the intention to endow money.Theoretical contribution/Originality :The novelty of this research is to exploreand comprehensively analyze how the influence of accountability, transparency, crowfunding platform security & reputation of the Indonesian waqf agency builds cash waqf intentions for state civil apparatus at the ministry of religion.Practitioner/Policy implication : Based on this insight, it is hoped that building cash waqf intentions for the state civil apparatus is not only in the ministry of religion but is comprehensive for all ministries and city / district governments. Indonesian waqf agencies as managers of cash waqf funds can carry out all tasks by considering accountability, transparency, crowfunding platform security and reputation.Research limitation/Implication: The implementation of transparency, accountability, crowfunding platform security and reputation, the main purpose of which is to build intention to donate money, is still insufficiently implemented. In addition, the underlying process of how Badan Wakaf Indonesia collects and presents cash waqf information is crucial.
The Impact of Online Service Quality Dimensions on Continuity of Mobile Banking Service Usage: Implications for Customer Loyalty and Bank Reputation Rahardjo, Irbawanti Pungky; Darma, Emile Satia
Journal of Accounting and Investment Vol. 26 No. 2: May: 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Abstract Research Aims: This study aims to empirically examine the impact of the measurement scale for online service quality in the banking sector on the continuity of mobile banking service usage, as well as its potential to enhance customer loyalty and bank reputation. Design/Methodology/Approach: This research employs a quantitative approach using primary data collected from 387 respondents who are customers of Bank Negara Indonesia (BNI). The data is analyzed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) method. Research Findings: The findings suggest that application architecture and user-friendliness do not significantly enhance the continuity of mobile banking service usage. The dimensions of online service quality that do contribute to improving the continuity of mobile banking service usage include application efficiency, reliability, responsiveness, security, and familiarity. Additionally, the continuity of mobile banking service usage is found to have a positive impact on both customer loyalty and bank reputation. Theoretical Contribution/Originality: This study confirms the Theory of Planned Behavior and tests the measurement scale for online service quality in the banking sector, aiming to sustain the existence of banking services in a dynamic environment. Practical/Policy Implications: The results of this study provide valuable insights for the banking sector to enhance the quality of online services, particularly in a rapidly changing environment.
Exploration, Challenges, and Benefits of Implementing Management Accounting Information Systems in Private Universities: Case Study at Universitas ‘Aisyiyah Yogyakarta Mawarti, Anggis; Rizal Yaya
Journal of Accounting and Investment Vol. 26 No. 2: May: 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Research aims: This research explores the implementation of the Management Accounting Information System (SIAM) in Private Higher Education Institutions (PHEIs) , focusing on its benefits, challenges, and potential solutions to enhance system effectiveness. A case study was conducted at Universitas 'Aisyiyah Yogyakarta to investigate how SIAM contributes to operational efficiency and financial decision-making . Design/Methodology/Approach: This study employs a qualitative research approach , using in-depth interviews with key stakeholders. Research findings: The findings indicate that while SIAM has significantly improved financial transparency and operational efficiency , several challenges persist, including internal limitations , such as insufficient human resource capacity in system operation , and external constraints , particularly rigid regulatory frameworks . Theoretical contribution/ Originality: To address these challenges , enhanced training programs, system integration, and diversified funding strategies are critical for optimizing SIAM implementation in private higher education institutions. Practitioner/Policy Implication : The results of this study provide important implications in the field of cyber security, especially in the management of Management Accounting Information Systems (SIAM) in Private Universities (PTS). Research limitation/Implication : This study has not explored in depth the technological aspects of system security, such as the risk of cyberattacks and their mitigation in the implementation of SIAM. This aspect is important considering the increasing threat of data security in financial information systems. Keywords : Accounting Information System, Operational Efficiency, Decision-Making, Private Higher Education Institutions, Financial Management.
Herding behavior, information type, and overconfidence bias: an experimental study on novice investors’ investment decisions Etik Kresnawati; Lina Sofia; Evy Rahman Utami
Journal of Accounting and Investment Vol. 25 No. 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.14823

Abstract

Research aims: By the end of 2023, Indonesian Central Securities Depository data revealed a significant increase in the number of investors dominated by millennial investors (56.41%). They are categorized as novice investors who have distinctive characteristics from professional investors. This study, thus, aims to examine whether herding behavior dominates the characteristics of novice investors and whether information type and overconfidence bias affect the herding behavior of novice investors.Design/Methodology/Approach: This study used a quasi-experimental 2x2 mixed design on 42 student participants who were members of the Capital Market Study Group. The data obtained were then tested using non-parametric statistics.Research findings: The test results uncovered that herding dominated the investment behavior of novice investors. This behavior was supported by the information type that participants paid attention to in making decisions. However, testing for overconfidence demonstrated that this variable was not the cause of novice investors' herding behavior.Theoretical contribution/Originality: The results of this study contribute theoretically to the investment behavior of novice investors by strengthening the argument that they tend to behave herding when making stock investment decisions. Testing with an experimental design allows researchers to confirm that such herding behavior is reinforced by the preference for the information type they use in decision-making. The results also provide insight into the fact that the overconfidence level of novice investors may be different from that of professional investors.Practitioner/Policy implication: The tendency of herding behavior of novice investors needs attention from the Financial Services Authority as a regulator to consider protection for novice investors who dominate the number of investors in the capital market.Research limitation/Implication: The tests in this study employed non-parametric statistics, which are not as good as parametric tests, so the study results should be understood wisely. Future research needs to consider the adequacy of the sample and use capital market groups in several universities to improve sample quality.
Can financial literacy and asset ownership affect retirement planning? Insights from the Indonesian family life survey Novita Kusuma Maharani; Intan Mayang Sari
Journal of Accounting and Investment Vol. 24 No. 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.16112

Abstract

Research aims: In today's world, financial literacy plays a crucial role in planning for retirement. This study, therefore, investigates the connection between financial knowledge, household asset ownership, and retirement planning.Design/Methodology/Approach: The study considered variables, such as education level, age, gender, marital status, and household location, using data from the Indonesian Family Life Survey (IFLS)-5 at the household level. This study used a sample of 18,627 households spread across 13 provinces in Indonesia to represent the relationship between the variables. The Logit estimation model then examined the impact of financial literacy and household asset ownership on retirement planning.Research findings: The results suggest that individuals with higher financial knowledge are better equipped to plan for their retirement needs. Furthermore, significant asset ownership is also positively linked to retirement planning, as it indicates that an individual is better prepared to face the challenges of old age. Theoretical contribution/Originality: This study contributes to the Life Cycle Hypothesis, which states that individuals will try to keep consumption patterns/needs expenditures and ensure that individual consumption trends remain consistent/constant.Practitioner/Policy implication: This research is expected to be useful as additional information for policy actors, practitioners, and academics in the financial sector to continue actively introducing and disseminating the importance of financial knowledge to the public. Thus, people have alternative and passive income in their old age that does not require working.Research limitation/Implication: The descriptive results found a reasonably large gap between households where there are households with no savings or assets at all. The discrepancy is expected to affect the outcomes of the research.
Stock liquidity and stock returns: the moderating role of financial constraints Veronika Daniar Febrianti; Siti Saadah
Journal of Accounting and Investment Vol. 24 No. 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i2.16483

Abstract

Research aims: This study aims to analyze the effect of stock liquidity on stock returns in large and small capitalization companies and the moderating role of financial constraints in the relationship. Design/Methodology/Approach: In this study, panel data analysis was conducted on 113 manufacturing sector companies on the Indonesia Stock Exchange from 2015 to 2019, grouped into small and large capitalization companies. To avoid measurement errors from applying the KZ index, which is very likely to occur, this study used the upper quartile (Q3) of the Debt-to-Equity Ratio (DER) and a dummy variable as an artificial variable to measure financial constraints instead of the KZ index.Research findings: The results highlighted that liquidity is a predictor that could significantly explain the movement of stock returns in this sector. Investors, thus, will require additional compensation in the form of higher returns for holding less liquid stock. The study also found a significant moderating role of financial constraints. Consequently, as the illiquidity of stocks increases, additional greater compensation will be requested by investors on the stocks of companies experiencing financial constraints.Theoretical contribution/Originality: This study provides additional empirical evidence for the studies documented that investors will ask for additional return compensation for stocks with low liquidity, and investors will demand higher additional returns in companies experiencing financial constraints. This finding indicates that liquidity is essential in risk premium forming stock returns.Practitioner/Policy implication: This study can be used for investors or traders when choosing an investment strategy to be carried out.
Determinants of strategic management accounting implementation in Higher Education Institutions (HEIs) in Indonesia Evi Marlina; Adriyanti Agustina Putri; Linda Hetri Suriyanti
Journal of Accounting and Investment Vol. 24 No. 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i2.16562

Abstract

Research aims: This study aims to examine determinants of strategic management accounting implementation, including market orientation, top management characteristics, strategy, and information technology.Design/Methodology/Approach: This research was conducted in higher education institutions (HEIs) in some areas, covering Sumatra, Java, Bali, Nusa Tenggara, Kalimantan, Sulawesi, and Papua. The research respondents were 368 HEIs leaders. Data were obtained by distributing questionnaires, and the hypotheses were tested using the partial least squares method.Research findings: The results revealed that market orientation, top management characteristics, HEIs strategy, and information technology positively affected strategic management accounting implementation.Theoretical contribution/ Originality: This research contributes to determining contingency variables in implementing strategic management accounting in HEIs.
The role of IT mindfulness in digital technostress and intention to use fintech in Indonesia Santi Putriani; Sinta Putriana
Journal of Accounting and Investment Vol. 24 No. 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i2.16669

Abstract

Research aims: This study aims to investigate how IT mindfulness and digital technostress affect the Y and Z generation of consumers' intentions to adopt Fintech in Indonesia.Design/Methodology/Approach: Consumer respondents from Indonesia's Y and Z generations were selected in this study. SEM-PLS was employed to examine the 309 respondents. Research findings: The study suggested that while IT mindfulness could decrease the adverse effects of digital technostress on the intention to use Fintech and increase it, digital technostress did not influence the intention to use Fintech.Theoretical contribution/Originality: This is the first study to examine how IT mindfulness and digital technostress affect customers in Indonesian Y and Z generation’s intention to use Fintech. The findings of this study add to the body of knowledge on IT mindfulness and will guide future research in this area and also be helpful to innovators and decision-makers in the field of financial technology so that consumers will continue to use it and, ultimately, support sustainable development.
Bliss effect of taxpayers in adopting blockchain technology Yenni Mangoting; Priscilla Amanda Setiawan; Elizabeth Nuralim
Journal of Accounting and Investment Vol. 24 No. 2: May 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i2.16730

Abstract

Research aims: This study aimed to investigate the intention to adopt blockchain technology (BT) from the taxpayer’s perspective.Design/Methodology/Approach: The data were collected from an online survey with 135 effective respondents and analyzed using Partial Least Square (PLS) for model and hypothesis testing.Research findings: It was found that perceived enjoyment could mediate the effect of autonomy on intentions to use blockchain technology in tax administration. However, it has been proven that autonomy had a greater direct effect than the indirect effect of perceived enjoyment as a mediation.Theoretical contribution/Originality: This research discusses how people react to using blockchain technology in the tax administration system. The use of blockchain technology will later have an impact on the transparency and effectiveness of taxation. Practically, from within the taxpayer arises a desire to carry out his obligations using blockchain technology. Blockchain technology is essential to facilitate and increase transparency in the effectiveness of tax administration systems.Practitioner/Policy implication: The findings of this study offer a practical guide for tax authorities as regulators in designing the BT implementation in the tax administration system that will increase transparency and efficiency.Research limitation/Implication: This study has several limitations. First, the model and hypothesis in this study have never been researched as one model. Second, some respondents only have a hazy understanding of how the blockchain works. Hence, future research may be able to broaden the research by investigating the outcomes of blockchain technology adoption.

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