Journal of Accounting and Investment
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.
Articles
646 Documents
<![CDATA[Information technology and higher education institutions (HEI) performance: the mediating role of organizational capability ]]>
<![CDATA[Evi Marlina]]>;
<![CDATA[Nadia Faturrahmi Lawita]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 1: January 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i1.20591
<![CDATA[Research aims: This study aims to examine the effect of Information Technology (IT) on the performance of Higher Education Institutions (HEIs) in Indonesia. Also, this study investigates organizational capability as a mediating variable.Design/Methodology/Approach: This research was conducted at HEIs covering all regions in Indonesia, namely Sumatra, Java, Kalimantan, Sulawesi, Nusra, and Bali, as well as Papua. The research sample was 368 HEIs. The data were obtained by distributing questionnaires, and hypothesis testing was conducted using the Partial Least Square (PLS) method. Research findings: The study revealed that IT positively affected organizational capability and HEI performance. Organizational capability yielded a positive effect on HEI performance. Furthermore, organizational capability mediated the effect of IT on HEI performance.Theoretical contribution/ Originality: This study contributes to the research area dealing with IT, HEIs performance, and organizational capability as a mediating variable. Practitioner/Policy implication: HEI managers should improve their IT resources to enhance organizational capability, thereby improving organizational performance.Limitation/Implication: The limitation of the study is that the data collection only used questionnaires, so the information obtained was not in-depth.]]>
<![CDATA[Is the hybrid method more adequate for measuring operational risk? ]]>
<![CDATA[Lena Farsiah]]>;
<![CDATA[Euis Amalia]]>;
<![CDATA[Desmadi Saharuddin]]>;
<![CDATA[Lukman Lukman]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 1: January 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i1.20660
<![CDATA[Research aims: Risk management in financial institutions struggles with setting suitable capital charges for operational losses, resulting in large, disproportionate reserves that impact profits. This study, therefore, aims to develop a tailored operational risk measurement model for general takaful companies, addressing this challenge and optimizing capital allocation.Design/Methodology/Approach: This study employed a hybrid approach, merging the loss distribution approach (LDA) with historical data and scenario analysis for insurance company loss events. Compiling data into distributions, it utilized Monte Carlo simulations to determine value at risk (VaR). The resulting VaR guided the calculation of operational risk capital charges for future periods.Research findings: Measurement using the hybrid method could produce more adequate operational risk capital charges. These results confirm the acceptability of the VaR calculation and have been validated by the Kupic test.Theoretical contribution/Originality: This research offers a more comprehensive alternative method of measuring operational risk by combining historical company data with expert opinions, making it more likely to be practiced in the industry.Practitioner/Policy implication: The results of this study put forward an alternative, more suitable model for industry and regulators to measure operational risk management in general takaful companies.]]>
<![CDATA[Unveiling the power of youtube in digital financial literacy ]]>
<![CDATA[Sylviana Maya Damayanti]]>;
<![CDATA[Dini Lestari]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 2: May 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i2.20677
<![CDATA[Research aims: The importance of digital financial literacy (DFL) as a core component of education is expected to grow in the digital age. Social media platforms have made huge improvements in their ability to support information sharing and the establishment of educational communities. A total of 30 samples were obtained from YouTube video creators in Indonesia, Malaysia, and the Philippines. The authors compared two models of User Engagement Rate in this study, specifically Commitment 1: Engagement Rate and Commitment 2: Total Engagement. The objective of this study is, thus, to investigate the characteristics of social media video content that resulted in greater user interaction on social media platforms, specifically in the context of using YouTube as a platform for digital financial literacy tools.Design/Methodology/Approach: The present study employed quantitative methodologies, specifically exploratory factor analysis and predictive regression models.Research findings: The findings indicate that the fluency of videos, vividness level, and content type exerted a substantial influence on user engagement rate when considered in an integrated way rather than individually. The factors of popularity and virality had a substantial impact on the rates of user engagement.Theoretical contribution/Originality: This study represents a pioneering investigation into the potential of YouTube as a catalyst for progress in the realm of financial education, with a specific focus on enhancing digital financial literacy. Practitioner/Policy implication: Collaboration between content creators, corporate partners, and government entities can be leveraged to produce a very successful and widely shared video, hence creating the lucrative potential for monetization.Research limitation/Implication: This study was limited to three countries located in the Southeast Asian region, serving as the residence for content providers.]]>
<![CDATA[AI chatbot distractions and academic triumphs: a mediation approach with self-control and coping skills ]]>
<![CDATA[Hadiyan Prayoga]]>;
<![CDATA[Zukhruf Nur Wakhid]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 2: May 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i2.20755
<![CDATA[Research aims: This study investigates self-control and coping skills in academic performance moderated by AI Chatbot addiction.Design/Methodology/Approach: This study used an online survey and archival method and included 153 accounting student respondents as the final sample. Structural Equation Modelling using Smart-PLS was employed to estimate the relationship between variables.Research findings: The findings underscore the significant impact of self-control in mitigating addictive tendencies, highlighting the susceptibility of individuals with lower self-control to develop addictive behaviors toward AI Chatbots. In comparison, coping skills were not found to have a substantial effect on reducing AI Chatbot addiction.Theoretical contribution/Originality: This research demonstrates that self-control and coping skills play a crucial role in controlling the dependence on AI-based chatbots, ultimately contributing to a better understanding of the relationship between these psychological abilities and managing AI addiction in university accounting students (Chassignol et al., 2018; Sollosy & McInerney, 2022).Practitioner/Policy implication: The findings have implications for chatbot designers and developers. Understanding the potential for addictive behavior allows for the implementation of behavior detection and prevention mechanisms within chatbot designs.Research limitation/Implication: This study overlooked diverse forms of self-control and coping skills, along with other factors that contribute to AI Chatbot addiction. Recommending the exploration of various self-control strategies and coping skills could be a valuable opportunity for future research.]]>
<![CDATA[Does intellectual capital efficiency improve islamic banking performance? The moderating effect of islamic governance ]]>
<![CDATA[Nasirwan Nasirwan]]>;
<![CDATA[M. Arsyadi Ridha]]>;
<![CDATA[Dian Juliani]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 1: January 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i1.20786
<![CDATA[Research aims: This paper aims to examine the moderating effect of Islamic governance on the relationship between intellectual capital efficiency (ICE) and Islamic bank performance.Design/Methodology/Approach: The population for this study covered Islamic banks in Indonesia. Purposive sampling was performed, and statistical analysis was conducted using moderating regression analysis by selecting among the common, fixed, and random effects models. The statistical tool utilized was E-Views 12.Research findings: The primary finding of this study is related to the positive moderating effect of structural capital efficiency on the relationship between intellectual capital and Islamic banking performance. Furthermore, Islamic governance could not strengthen the influence of human capital efficiency and capital employed efficiency on the performance of Islamic banks.Theoretical contribution/Originality: To the best of the authors’ knowledge, no other research has examined whether intellectual capital significantly affects the performance of Islamic banks with a moderating effect on Islamic governance in Indonesia.Practitioner/Policy implication: The results of this research provide input for the Sharia Supervisory Board to pay attention to the management of intellectual capital in Islamic banks and encourage Islamic banks to increase the value of intangible resources, capabilities, and asset knowledge to create and maintain competitive advantages in Islamic banks.Research limitation/Implication: This study focused only on Indonesian Islamic banks; hence, future research should be extended to Islamic insurance and microfinance.]]>
<![CDATA[Effect of ethical leadership and performance evaluation on transfer price prediction: A social learning experiment ]]>
<![CDATA[Ervilia Agustine Wiharsianti]]>;
<![CDATA[Fitria Sarifatun Nisa']]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 2: May 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i2.20812
<![CDATA[Research aims: This paper investigates two control mechanisms that firms can use to avoid negotiation conflicts in negotiated transfer pricing decisions.Design/Methodology/Approach: This experimental research used a 2x2 factorial design between subjects. This study involved 77 undergraduate economics and business students as participants. Research findings: This result revealed that divisions evaluated with systems that value high ethical leadership and competitive performance evaluation schemes would set transfer prices close to equal profit transfer prices. These results suggest that companies with individual performance evaluations in a decentralized corporate structure can use informal controls such as ethical leadership to manage negotiation conflicts.Theoretical contribution/ Originality: This study provides further knowledge to the ethical leadership literature by examining the influence of ethical leadership and performance evaluation schemes on transfer pricing. Previous research on leadership and transfer pricing prediction is limited and primarily focuses on tone leadership. This research, therefore, develops previous research by focusing on another leadership style, namely ethical leadership, with an experimental design.Practitioner/Policy implication: This research provides an easy and low-cost alternative control mechanism to reduce conflicts that can occur in the transfer price negotiation process.Research limitation/Implication: This research is limited to ethical leadership styles and limited transfer pricing mechanisms. Future research, thus, can use other leadership styles and other transfer pricing mechanisms, such as two-step pricing. Different mechanisms used can produce different decisions as well.]]>
<![CDATA[Do organizational justice and leadership trust improve village-owned enterprises performance? organizational learning as mediating ]]>
<![CDATA[Yesi Mutia Basri]]>;
<![CDATA[Salsa Diva Anatasya]]>;
<![CDATA[Hariadi Yasni]]>;
<![CDATA[Taufeni Taufik]]>;
<![CDATA[Atiton Martwo Putra]]>;
<![CDATA[Ika Lutviana]]>;
<![CDATA[Rafina Dewi]]>;
<![CDATA[Damara Putri Hestia Indra Praja]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 1: January 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i1.20838
<![CDATA[Research aims: This research aims to investigate the effects of organizational justice, trust in leadership, and organizational learning on the performance of Indonesian village-owned enterprises (VOEs).Design/Methodology/Approach: The data for this study were collected using a questionnaire survey to 855 respondents affiliated with VOEs in the regencies of Kuantan Singingi, Rokan Hulu, Meranti, and Indragiri Hilir. The data analysis was performed utilizing SmartPLS, a software tool often employed in academic research for structural equation modeling and path analysis.Research findings: The study's findings uncovered notable positive correlations between organizational justice and trust in leadership with the performance of VOEs. Furthermore, organizational learning served as a mediator in the correlation between organizational justice or trust in leadership and the performance of VOEs.Theoretical contribution/Originality: According to the principles of social exchange theory, individuals are more likely to exhibit increased levels of contribution and commitment towards their organization when they see fair treatment and possess a sense of trust in their leaders.Practitioner/Policy implication: This study highlights the significance of establishing a trustworthy atmosphere inside virtual organizational environments of VOEs to foster organizational learning and performance.Research limitation/Implication: By promoting fair practices, building trust in leadership, and encouraging continuous learning, VOEs can improve their organizational performance.]]>
<![CDATA[Transparency and accountability in bribery prevention in village fund governance based on citizenship behavior ]]>
<![CDATA[Arianto, Bambang]]>;
<![CDATA[Oktaviani, Tita]]>
<![CDATA[ Journal of Accounting and Investment Vol. 26 No. 1: January 2025 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v26i1.20840
<![CDATA[Research aims: This research aims to elaborate on the strategy of transparency and accountability for the prevention of bribery in the management of village funds based on citizenship behavior.Design/Methodology/Approach: This research uses an ethnographic approach with in-depth interview techniques and participatory observation of several village governments in the Serang Banten Regency.Research findings: The results of the research found that strengthening transparency and accountability through digitization channels is one of the effective strategies for preventing bribery in managing village funds. This research also found that strengthening cultural values of cattle breeding and local wisdom can contribute to building awareness for the prevention of bribery practices in managing village funds.Theoretical contribution/ Originality: This research provides a scientific contribution to the prevention of fraudulent practices with the cultural approach of a region.Practitioner/Policy implication: This research can be a reference for various prevention practices for bribery in village fund management.Research limitation/Implication: This research is limited to Serang Banten Regency, which has a different community culture.]]>
<![CDATA[Behavior dynamics faultline in auditing educator: role conflict, proactive personality, and group switching in standards acceptance ]]>
<![CDATA[Angelia Pribadi]]>;
<![CDATA[Choirunnisa Arifa]]>;
<![CDATA[Suyanto Suyanto]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 2: May 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i2.20853
<![CDATA[Research aims: This study investigates auditing educators’ (AE) behavior in switching to accounting standard acceptance's fault lines and achieving task performance due to role conflicts and proactive personalities. Design/Methodology/Approach: This research used a 2X2 matrix to categorize role conflict (high vs. low) and proactive personality (transform vs. confront). Then, the data were processed using the ANOVA difference test.Research findings: This study uncovered that AEs with high-role conflict and confront-proactive personalities intend to switch to another group. This research firstly intersects the constructive factors of the role conflict’s level and proactive personalities to explain the AEs’ switching intentions and performance achievement behavior. It also indicates that role conflict could affect AEs’ switching intentions and whether proactive personalities occupy the group memberships. Secondly, this study considers whether the broaden-and-build theory can explain the combination of (high-low) role conflict and (confront-transform) proactive characters. Finally, it describes different AE behaviors when switching intention and achieving the desired task performance. Thirdly, the authors revealed the AEs’ behavior in setting an accounting standard acceptance fault line, an open group that AEs choose due to personal goals. Theoretical Contribution/Originality: This research contributes to the two conceptual contents of role conflict and proactive personalities and accounts for the broaden-and-build theory. Therefore, the fault lines’ members would maintain their membership in a group with positive emotions.Practitioner/Policy Implications: This research implies that group development should include shared emotional values as an antecedent factor for group cohesiveness.Research limitation: The limitation of this study is that the members of the matrix design fault lines did not consider regulations to limit their behavior.]]>
<![CDATA[Determinants of enforced and voluntary tax compliance: Adopting slippery slope framework ]]>
<![CDATA[Afrizal Tahar]]>;
<![CDATA[Bandi Bandi]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 2: May 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i2.20886
<![CDATA[Research aims: This research aims to scrutinize the influence of factors impacting voluntary tax compliance and enforced tax compliance using the variables of power of authorities and trust in authorities.Design/Methodology/Approach: This study employed a research sample of Micro, Small, and Medium Enterprises (MSMEs) taxpayers in the Special Region of Yogyakarta represented by business school students, utilizing a questionnaire survey via Google Form with a purposive sampling method. The total number of questionnaires distributed was 60 questionnaires, with 59 questionnaires that could be processed. Data analysis was then carried out using the partial least squares (PLS) approach.Research findings: The results of this study demonstrated that using the slippery slope framework theory, trust in authorities was positively associated with voluntary tax compliance, while the power of authorities was negatively associated with voluntary tax compliance. Trust in authorities, however, did not have any impact on enforced tax compliance. Additionally, the power of authorities exerted a positive effect on voluntary tax compliance.Theoretical contribution/Originality: This study provides an understanding of the factors influencing tax compliance by referring to the slippery slope framework theory. Apart from that, this research field is still relatively underexplored in Indonesia.Practitioner/Policy implication: This study can be used to determine the factors driving and inhibiting MSMEs' taxpayer compliance so that it can be used as input and consideration to improve services related to taxpayer compliance further.Research limitation/Implication: This study can serve as a valuable resource for future research and the generation of new ideas. Also, it can be utilized as a reference in educational materials pertaining to aspects that promote taxpayer compliance.]]>
