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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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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.
Determinants of Islamic banking value: Financial performance as a mediation Thohari, Imam; Sasongko, Noer; Bawono, Andy Dwi Bayu
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.v26i2.25793

Abstract

Research aims: The objective of this research is to test and empirically prove what factors have the most influence on the performance of Islamic banking so that they can take appropriate action policies to increase the competitiveness and value of the company in the market.Design/Methodology/Approach: Quantitative methodology with secondary data from 102 data samples is used. The data is panel data and processed with views. Hypothesis testing is used to determine the effect of intellectual capital, corporate governance, maqashid sharia index (MSI), and enterprise risk management (ERM) on financial performance. Mediation tests to determine financial performance mediate intellectual capital, corporate governance, MSI, and corporate risk management on Islamic banking value.Research findings: Financial performance has not been able to mediate the relationship between intellectual capital, corporate governance, MSI, and ERM in relation to the value of Islamic banking.Theoretical contribution/Originality: This study extends previous research on factors that can increase the value of Islamic banking in Indonesia by using ERM, which has not been widely studied in Indonesia.Practitioner/Policy implication: This study provides important insights into which areas need to be improved or further evaluated to enhance future corporate performance and the value of Islamic banking.Research limitations/Implications: There is a possibility that important variables that can affect the results, such as external economic or political factors, are not controlled in this study. It is hoped that further research will use a wider sample and a longer observation period so that research findings can generalize the results of research on financial performance and company value.
The moderating role of risk preference in advance value-added tax refund implementation Siharini, Dwi; Sofyani, Hafiez
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.v26i2.25873

Abstract

Research aims: This research is motivated by the limited studies on Value Added Tax (VAT) refund in advance. This study aims to examine the influence of the variables of ease of use, efficiency, and risk preference on the intention to implement VAT refund in advance and taxpayer compliance. This study also tests the role of risk preference as moderator.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 Yogyakarta, Indonesia. The present study also utilized Partial Least Squares Structural Equation Modelling (PLS-SEM) for data analysis. From the distribution of the questionnaire we obtained 102 taxpayers.Research findings: This study shows that ease of use and efficiency positively influence the intention of corporate taxpayers to carry out VAT refund in advance, while risk preference does not have a significant impact either as independent or moderating variable. Theoretical contribution/Originality: This study provides insights into the factors influencing taxpayers' interest in VAT refund in advance , such as ease, efficiency, and risk preference.Practitioner/Policy implication: This study highlights the need for the government and Yogyakarta Tax Office to simplify tax refund procedures, speed up tax refund processes, and ensure transparency to reduce taxpayer concerns. 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.
Investor sentiment and herding in Islamic stocks: An exploration of the moderating role of market capitalization Pranata, Rengga Madya; Jamaludin, Asep; Nandang, Nandang; Wanta, Wanta
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.v26i2.25951

Abstract

Research aims: This study examines the impact of investor sentiment on herding behavior in the Indonesian Islamic stock market, with market capitalization as a moderating variable.Design/Methodology/Approach: A quantitative approach is used with secondary data from the Indonesian Stock Exchange (IDX) in the period 2022-2023 on 70 Islamic companies. Investor sentiment was measured using the Google Search Volume Index (GSVI), while herding behavior was analyzed using the Lakonishok, Shleifer, and Vishny (LSV) method. Market capitalization is categorized into blue chip, middle chip, and lower chip, and moderated regression analysis (MRA) is applied. The data used meets the criteria of 136 data.Research findings: Investor sentiment significantly influences herding behavior among domestic and foreign investors. Positive sentiment drives stock purchases, while negative sentiment accelerates sell-offs. Market capitalization strengthens the impact of sentiment on herding, especially in small-cap stocks, which are more sensitive to market fluctuations. Theoretical contribution/ Originality: This study highlights the moderating role of market capitalization in sentiment-driven herding, providing new insights into the dynamics of Islamic stock markets.Practitioner/Policy implication: Regulators should monitor sentiment-driven volatility, while investors need to consider market capitalization when making decisions to mitigate risks.Research limitation/Implication: This study is limited to the Indonesian Islamic stock market and uses GSVI as the sole sentiment measure. Future research could explore broader sentiment indicators for deeper insights.
Factors affecting the intention to donate money for waqf among civil servants in the Ministry of Religious Affairs Widodo, Jennifer Selviana; Darma, Emile Satia
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.v26i2.26088

Abstract

Research aims: This study examines the factors that influence the intention of cash waqf for the state civil apparatus of the Ministry of the Religion of the Banjarnegara district by examining the influence of accountability, transparency, crowdfunding platform security, and reputation of the Indonesian waqf agency.Design/Methodology/Approach: This study involved the state civil apparatus of the Ministry of Religion in the Banjarnegara district. Hypotheses were tested using SEM-PLS techniques.Research findings: The results showed that transparency and accountability did not significantly affect state civil servants' intention to endow money. At the same time, the security of the crowdfunding 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, and crowdfunding 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, crowdfunding platform security a reputation on.Research limitation/Implication: The implementation of transparency, accountability, and crowdfunding platform security and reputation, the primary 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.

Page 64 of 65 | Total Record : 646

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