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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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Credulous on accountability at LaaRiba community: A tasawuf critical reflection Muhammad Irfan Tarmizi; Muhammad Nur Abdullah Birton; Muhammad Muttaqin
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.v24i3.19284

Abstract

Research aims: Accountability is a form and mechanism of responsibility that applies to all activities at the level of individuals, organizations and the social world. This study aims, first, to explore the meanings and values that underlie the collective awareness of members and administrators of the LaaRibaa Community in actualizing accountability in financial reporting; second, providing a critical reflection on the awareness and practices of accountability within the LaaRibaa community.Design/Methodology/Approach: This study applies Milles and Huberman's qualitative approach, modified with critical reflection through tasawuf concepts by Haji Abdul Malik Karim Amrullah (HAMKA). Data were collected through interviews with committees and members as well as observations on the documents. Data analysis includes the following steps: (1) data reduction, (2) data presentation, and (3) verification using the HAMKA’s tasawuf concept as an analytical tool.Research findings: The results show that the LaaRiba community's financial accountability model is influenced by many values. Al-Qur'an and hadith as fundamental values; trustworthiness and sincerity as substantial values; and please Allah (ﷻ) as the ultimate goal of managers and community members. However, this principle of trustworthiness and sincerity is practiced credulously, both from their position as public auditors and from the perspective of HAMKA's tasawuf concepts which are ihlas (sincerity) and amanah (trustworthy) (Islamic accountability).Theoretical contribution/Originity: This study found an inconsistency in the attitudes of community members or managers, on their daily occupation of being public auditors, they were very strict on the principles of accountability, but not accordingly when they act as community members or managers. This result strengthens previous findings which show a weak commitment to accountability in Islamic social institutions.Practitioner/Policy implication: To the managers of the LaaRiba community, there are three aspects that need to be fixed immediately. First, the legality of the community, so that there is legal certainty. Second, the position of the waqf contract needs to be reviewed so that it does not violate its purpose. Third, the accountability of financial reports needs to be improved in accordance with generally accepted accounting principles in Islamic social institutions
Analysis of SDGS research: The relationship between climate change, poverty, inequality, and food security: The Indonesian context Wiharta Dewananda; Driana Leniwati; Agung Prasetyo Nugroho Wicaksono
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.v24i3.19323

Abstract

Research aims: This study investigates the linkages between climate change, inequality, and food security. The study attempts to provide an understanding of the evolution of publications on the topic to identify key emerging themes and policy prescriptions.Design/Methodology/Approach: Mixed methods, bibliometric analysis, and content analysis were employed to examine emerging themes in the literature on climate change, inequality and poverty, and food insecurity in Indonesia. The bibliometric data used were taken from the Gscholar database for 2018-2023.Research findings: The study generated six research themes based on the analyzed literature: (1) Human resource management and wealth redistribution through zakat; (2) Agricultural adaptation to climate change and the concept of sustainable agriculture; (3) Policies or rules applied by the government to regulate the agricultural sector; (4) Limited access to resources, loss of employment, and income in food insecurity among households; (5) Poverty alleviation strategies in reducing inequality and improving the quality of human life; and (6) Comprehensive and sustainable planning to identify challenges, opportunities, policies, inclusive economy, and food security.Theoretical contribution/Originality: This study analyzes and uncovers emerging topics in the field and their contributions to the literature, as well as persistent gaps, and provides future research directions based on emerging themes and policy prescriptions.Practitioner/Policy implication: This study can be used by the government as a regulator and financial institutions as a means of financing and academics.Research limitation/Implication: Future research is expected to examine: (1) The planning of government agencies in mobilizing local resources; (2) The role of zakat institutions in poverty alleviation programs; (3) Sustainable agriculture models; (4) CWLS & Green Sukuk financing models; (5) The role of microfinance institutions in poverty alleviation programs; and (6) Studies on cultural economy.
Semiotics of audit quality: a meta-analysis perspective Saifudin Saifudin; Indira Januarti
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.v24i3.19390

Abstract

Research aims: The purpose of this study is to identify the semiotics of the relationship between audit fees and audit quality.Design/Methodology/Approach: A quantitative method using meta-data analysis was employed with ten selected research articles from 113 sample articles.Research findings: The results demonstrated that a semiotic analysis of audit quality with a meta-analysis approach has been carried out, revealing that the audit fee variable had a relationship with audit quality and was strengthened by the size variable. The existing data heterogeneity problem was reduced after the size variable was included in the meta-analysis regression analysis, so it was reduced even though it had not been significantly reduced.Theoretical contribution/Originality: The semiotics of the relationship between audit fees and audit quality exist.Practitioner/Policy implication: This study contributes to paying attention to critical factors in improving audit quality.Research limitation/Implication: This study's limitations are that it could not reach the 95% data confidence coefficient level since the data used were still not much, and the size variable could not reduce data heterogeneity to the maximum.
Determinant of earnings management practices in manufacturing companies Firnanda Kasih Mulia; Driana Leniwati; Agung Prasetyo Nugroho Wicaksono
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.v25i1.19503

Abstract

Research aims: This study aims to examine the effect of audit committees, independent commissioners, and the presence of women on boards, such as the chief executive officer and chief financial officer, on earnings management practices.Design/Methodology/Approach: This research used a quantitative method with a final panel data sample of 25 companies in the manufacturing sector for three years from 2020 to 2022. Hypothesis testing employed the regression model with the Common Effect Model (CEM) test. Sampling was conducted using secondary data on the Indonesia Stock Exchange (IDX) and each company's website.Research findings: The results of the study demonstrated that independent commissioners, independent audit committees, audit committee expertise, audit committee activities, and audit committee size yielded a significant effect on earnings management practices, while female CEOs and female CFOs had no significant impact on earnings management practices.Theoretical contribution/Originality: This research develops a theory that previously did not exist; in this research, the authors used asymmetric information theory to test the independent and dependent variables. Additional variables by suggestions in previous research are provided; therefore, it is hoped that this can strengthen the results of prior research. Practitioner/Policy implication: The practical implication of this research is that the existence of an independent audit committee with a positive influence on earnings management can improve the company's financial performance, make it easier for managers or internal company parties to make better decisions in the future, and meet performance targets set by other parties, such as investors and creditors. Profit management can also be used to obtain tax benefits. During the previous pandemic, the government implemented tax compensation for taxpayers who met the criteria.
Leadership types and whistleblowing intention in public sector: the mediation role of justice Ilham Maulana Saud; Ietje Nazaruddin; Arif Wahyu Nur Kholid
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.v24i3.19532

Abstract

Research aims: This study examines the effect of two leadership types, ethical leadership (EL) and servant leadership (SL), on whistleblowing intentions with three justice dimensions: distributive, interactional, and procedural, as mediators.Design/Methodology/Approach: This research involved local government organizations (LGO) employees in several regencies in Indonesia, including Purworejo, Sumbawa, Pelalawan Riau, the Special Region of Yogyakarta, and Surakarta. The hypotheses were tested using the SEM-PLS technique.Research findings: The results discovered that EL positively affected whistleblowing intention directly and through (mediated) procedural and interactional justice. Meanwhile, SL did not directly affect whistleblowing intention, yet it could affect it when mediated by procedural justice. Furthermore, distributive justice could not mediate the relationship between either SL or EL on whistleblowing.Theoretical contribution/Originality: The novelty of the research is to explore and comprehensively analyze how a leadership style can influence someone to do whistleblowing in the government sector by paying attention to the crucial role of the justice dimension. The results of this study provide valuable insights for the government to increase employee motivation in whistleblowing.Practitioner/Policy implication: Drawing from this insight, the leader of the LGOs must have the characteristic of EL since it can facilitate and motivate employees to blow the whistle when they find fraud in the organization. In addition, a leader with EL can create fairness in the organization. Thus, EL not only can affect employees to blow the whistle but also can raise the three-dimensionality of justice in the organization.Research limitation/Implication: The implementation of leadership, either SL or EL, in the context of the public sector, whose primary purpose is to enhance government accountability, particularly in emerging countries, is still lacking. Moreover, the process underlying how leadership affects whistleblowing still holds critical gaps, particularly issues related to leadership dynamics.
Bankruptcy prediction indicators approach: A tool for measuring steinhoff’s risk Ronel Juliana' Cassim
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.v25i3.19578

Abstract

Research aims: The objective of this article is to ascertain whether Steinhoff International Holdings could have successfully employed the Bankruptcy Prediction Indicators Approach model as an instrument for measuring business continuity risk prior to its significant share price fall in 2012.Design/Methodology/Approach: The study utilized a qualitative research design and document analysis approach to examine Steinhoff International Holdings' financial data from 2012-2021, using the Integrated Real-time Equity System (IRESS BFA McGregor) and the Bankruptcy Prediction Indicators Approach. In MS Excel, quantile values were determined by dividing the probability distribution into equal segments.Research findings: The findings of the analysis revealed that the Bankruptcy Prediction Indicators Approach was used to identify Steinhoff International Holdings' business continuity risk in 2012, demonstrating its usefulness in measuring risk and providing investigative tools for management amid COVID-19 challenges. It has been determined that ROE is the primary indicator with the highest predictive power of all the indicators.Theoretical contribution/Originality: This article adds to the body of knowledge on business continuity risk, and practitioners can use the findings to incorporate the Bankruptcy Prediction Indicators Approach into their annual reporting.Research limitation/Implication: The limitation consists of the sample from a single retail company listed on the Johannesburg Stock Exchange, and the published annual reports were the primary source of information for the analysis and measurement.
Kaizen internal quality assurance adoption and quality performance improvement in Indonesian higher education institutions: The moderating role of IT development Hafiez Sofyani
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.v24i3.19587

Abstract

Research aims: In 2018, strengthening Higher Education Institutions (HEIs), governance began to be promoted again by the Indonesian government after its first initiation in 2003. In doing so, the Indonesian government has adopted a new internal quality assurance framework for HEIs, i.e., the Kaizen method, which emphasizes the quality improvement process. In addition, the government recommended the development of IT advancement to support management practices at the HEIs, including internal quality assurance. However, to this day, related research that examines the extent to which these policies contribute to HEI quality performance improvement still needs to be improved. To meet the gap, the current study examined the Kaizen internal quality assurance implementation role on HEI quality performance by testing the IT development as a moderator.Design/Methodology/Approach: Using data from 191 HEI samples obtained from 31 of 34 provinces in Indonesia, the relationship between variables was tested by employing the Partial Least Square (PLS) technique.Research findings: The results exhibited that the Kaizen internal quality assurance implementation was positively associated with HEI quality performance, where IT development strengthened the relationship (moderated). However, since the direct relationship between IT development and HEI quality performance was also significant, the moderating role of IT development was quasi in nature.Theoretical contribution/Originality: The results provide new insights regarding the contributions of internal quality assurance reform supported by IT development to the HEI quality performance. Specifically, the study affirms the role of IT as a moderator.
Earnings management in times of crisis: A political cost hypothesis Harina Paramastri; Sari Atmini; Aulia Fuad Rahman
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.v24i3.19610

Abstract

Research aims: The COVID-19 pandemic disrupted multiple industries, including chemistry, pharmaceuticals, telecommunications, and healthcare. This study, thus, explores how these sectors managed their earnings concerning political factors during the pandemic. Since these sectors play a critical role in maintaining business stability during this period, the authors hypothesize that some companies within them may have manipulated their profits.Design/Methodology/Approach: This study used quantitative methods to analyze a sample of companies in the chemical, pharmaceutical, telecommunications, and healthcare sectors listed on the Indonesia Stock Exchange from 2018 to 2022. Out of 60 companies, 20 met the criteria. The authors then tested the political costs hypothesis using Kotari et al.'s (2005) calculation method and a discrimination test for discretionary accrual values.Research findings: The findings reveal that some companies practiced earnings management with varying degrees across sectors. Notably, not all companies employed revenue reduction as a manipulation tactic. Significant differences were observed between the pre-pandemic and pandemic periods. It is worth highlighting that not all COVID-19 beneficiaries resorted to earnings management to access government incentives or facilities.Theoretical contribution/Originality: The findings of this research offer empirical evidence from both a theoretical standpoint and an analysis of the financial status of the involved companies.Practical/Policy Implication: This study aims to investigate if companies manipulated earnings during the COVID-19 pandemic by intentionally reducing their profits when their sectors were thriving due to the pandemic.Research Limitation: This research is limited by its use of quarterly data, incomplete data for some companies, and a reliance on existing data rather than current information collection.
The influence of islamic capital market literacy toward intention to invest in islamic capital market: Does risk perception mediate the relationship? Mohamad Bastomi; Dwiyani Sudaryanti
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.v25i1.19630

Abstract

Research aims: This study was motivated by the limited study on the Islamic capital market, mainly in the behavioral finance field. Moreover, the incongruity findings in prior research investigations suggest additional exploration to elucidate the correlation between literacy and investing intention. This study, therefore, aims to clarify financial literacy roles in investment intention as mediated by risk perception. Specifically, the effect of Islamic capital market literacy on the intention to invest in the Islamic capital market was scrutinized.Design/Methodology/Approach: The present study employed quantitative methodology to address the issue under investigation. The study's sample was comprised of 200 respondents from the Generation Z investor population residing in Malang City. The research instrument used a set of seven Likert scales. The present study also utilized Partial Least Squares Structural Equation Modelling (PLS-SEM) for data analysis.Research findings: The research findings uncovered that Islamic capital market literacy affected risk perception and investment intention, and risk perception had a direct effect on investment intention. In addition, risk perception also successfully mediated the effect of capital market literacy on Gen Z's investment intention in the Islamic capital market.Theoretical contribution/Originality: This research has made a valuable contribution to the existing body of Islamic capital market literature, which has received limited attention. The research highlights the significance of Islamic capital literacy and establishes a favorable perspective of risk as a practical aspect. The results also have valuable input for the government in developing policies that promote increased involvement of young individuals in investing activities by enhancing literacy levels. Practitioner/Policy implication: The research highlights the significance of establishing a favourable perspective of risk as a practical aspect. The results of this study can be a helpful asset for governmental organisations seeking to develop policies that promote increased involvement of young individuals in investing activities by enhancing literacy levels. Research limitation/Implication: Nevertheless, one problem identified in this study is the lack of differentiation between respondents based on their level of literacy and the duration of their engagement. This aspect holds significant importance in influencing an individual's perception of risk.
Good Corporate Governance (GCG) and Islamic Social Reporting (ISR): A bibliometric approach Sinta Krismaya; Ihyaul Ulum; Tri Wahyu Oktavendi; Faris Afrizal; Fahmi Dwi Mawardi
Journal of Accounting and Investment Vol. 25 No. 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.19739

Abstract

Research aims: This study aims to visualize the topics of Good Corporate Governance and Islamic Social Reporting from previous studies to provide opportunities for further, more diverse research.Design/Methodology/Approach: This study employed a bibliometric approach study in the field of Good Corporate Governance and Islamic Social Reporting published in journals indexed by Scopus, SINTA, Emerald Insight, DOAJ, Research Gate, Science Direct, Garuda, and Google Scholar.Research findings: Research in the field of Good Corporate Governance and Islamic Social Reporting was carried out in 2010-2022, and authors from Indonesia wrote 398 articles. These findings identify publication metadata converted into visualizations in the fields of science, not only economics but also arts, humanities, and psychology, which have not been widely researched. Hence, they could be interesting topics for future research.Theoretical contribution/Originality: This paper is one of the articles that provides a better understanding of Good Corporate Governance and Islamic Social Reporting as a research topic. It examines its evolution in an academic context through bibliometric analysis.Practitioner/Policy implication: These findings are beneficial for academic researchers and industry practitioners as they aid their understanding of the development of Good Corporate Governance research and Islamic Social Reporting, identify the underlying context, and assist in the development of a coherent concept.Research limitation/Implication: This research is also expected to expand the sub-themes related to the implementation and development of Islamic Social Reporting and Good Corporate Governance, where the number of themes has not been widely studied from 2010 to 2023.

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