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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 677 Documents
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Digital service quality and mobile banking continuity as drivers of 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.26102

Abstract

Research aims: This study aims to test and obtain empirical evidence of the effect of online service quality measurement scales in the banking sector environment in increasing Continuity of Mobile Banking Service Usage, and can increase customer loyalty and bank reputation. Design/Methodology/Approach: This research is a quantitative study using primary data distributed to Bank Negara Indonesia (BNI) customers as many as 387 respondents were obtained. The data obtained was analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) model. Research findings: The results obtained that Application architecture and user friendliness cannot increase Continuity of Mobile Banking Service Usage. The measurement scale for online service quality in the banking sector that can increase Continuity of Mobile Banking Service Usage is Application efficiency, Reliability, Responsiveness, Security, and Familiarity. And Continuity of Mobile Banking Service Usage can increase customues loyalty and bank reputation. Theoretical contribution/Originality: This research confirms the Theory of Planned Behavior, this research tests the measurement scale of online service quality in the banking sector environment in order to maintain the existence of banks.Practitioner/Policy implication: The results of this study contribute to the banking sector in improving online service quality, especially in a dynamic environment.
Whistleblowing system and group pressure: Experimental study of fraud intention in governmental internal auditors Hadiwidjadja, Rini Dwiyani; Muktiyanto, Ali; Perdana, Halim Dedy; Yulianto, Krist Setyo
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.v26i2.26265

Abstract

Research aims: The goal of this study is to investigate the causal link between the whistleblowing system and group pressure on whistleblowing intentions.Design/Methodology/Approach: The study technique was carried out using an experimental approach utilising governmental internal auditors in Semarang City, Central Java Province, and Kupang City, East Nusa Tenggara Province, Indonesia, who served as government auditor surrogates.Research findings: The findings revealed that the whistleblowing system and group pressure impacted whistleblowers' intentions. Theoretical contribution/ Originality: The theory of planned behaviour serves as the foundation for examining individual intentions under a variety of scenarios. The independent factors in this study are whistleblowing system channels and group pressure, with whistleblowing intention serving as the dependent variable.Practitioner/Policy implication: The findings of this investigation imply that government auditors should implement a whistleblowing system capability that enhances integrity enforcement in the prevention and detection of fraud in the government sector.
Exploration of the challenges and benefits of implementing management accounting information systems in private higher education institutions: A case study at University X Mawarti, Anggis; Yaya, Rizal
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.v26i2.26301

Abstract

Research aims: This study investigates the implementation of the Management Accounting Information System (MAIS) within Private Higher Education Institutions (PHEIs), emphasizing identifying its advantages, the challenges encountered, and strategies for optimizing its effectiveness. Design/Methodology/Approach: This research adopts a qualitative approach, utilizing in-depth interviews with key stakeholders to gather comprehensive insights. Employing a case study approach, the research focuses on University X to examine the role of MAIS in enhancing operational efficiency and supporting informed financial decision-making. The informants in this study are nine persons, including administrators and academic officials.Research findings: The findings reveal that although the MAIS has notably enhanced financial transparency and operational efficiency, several challenges remain, most notably internal limitations related to inadequate human resource capacity in system utilization and external barriers stemming from rigid regulatory frameworks.Theoretical contribution/Originality: This study offers novel critical and theoretical reasoning on exploring the challenges and benefits of implementing MAIS based on the Resource-Based View (RBV) theory and the Technology Acceptance Model (TAM).Practitioner/Policy Implication: Private Higher Education Institutions (PHEIs) should actively seek opportunities for collaboration with financial institutions and technology partners to enhance access to development financing. Furthermore, a comprehensive assessment of security measures and risk mitigation strategies is necessary for implementing MAIS, given the critical importance of data protection in digital financial environments.Research limitation: This study does not delve deeply into the technological dimensions of system security, particularly the risks associated with cyberattacks and the corresponding mitigation strategies in the context of MAIS implementation.
Examining the role of religiosity in shaping ethical perceptions of creative accounting among accounting students Putri, Caesar Marga; Rahmawati, Novita; Bashir, Usman
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.v26i2.26561

Abstract

Research aims: This study examines the role of religiosity in shaping accounting students' ethical views on creative accounting and compares perceptions between students from religious and non-religious universities.Design/Methodology/Approach: The quantitative method is used in this research. Primary data was obtained from the questionnaire. This research was conducted in two universities in Yogyakarta, Indonesia. A total 157 data were analyzed using regression analysis and independent sample t-test.Research findings: The results show that religiosity does not significantly affect accounting students' ethical views on creative accounting, nor is there a notable difference between students from religious and non-religious universities.Theoretical contribution/ Originality: This study contributes to the existing body of knowledge in accounting ethics by challenging the commonly held assumption that religiosity significantly influences ethical perceptions. By demonstrating that students from both religious-based and non-religious-based universities hold similar views on creative accounting it provides new insights into the complex relationship between ethical judgment and institutional or religious backgrounds.Practitioner/Policy implication: The findings suggest that ethics education in accounting should not only depend on religious or institutional identity but instead focus on case-based learning, critical thinking, and real-world dilemmas across all universities. Based on a comparative study of students from religious and non-religious settings, it shows that religiosity alone may not determine ethical perceptions, highlighting the influence of other factors.Research limitation/Implication: Religiosity was not deeply explored in its multidimensional aspects. In this research, religiosity was measured using religious affiliation, which might not fully capture the extent of individual religiosity.
Sharia compliance and competitive advantage in Small and Medium Enterprises: The mediating role of digital payment usage Ramashar, Wira; Khairunnisa, Saskia
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.v26i2.26654

Abstract

Research aims: This study aims to investigate the influence of religious knowledge, religious motivation, and Sharia compliance on competitive advantage among Small and Medium Enterprises (SMEs) in the coffee shop sector in Pekanbaru City, with digital payment system usage as a mediating variable.Design/Methodology/Approach: Using a quantitative approach, data were collected from 147 coffee shop SMEs operating in Pekanbaru, Riau Province. Structural Equation Modeling (SEM-PLS) was employed to analyze the direct and indirect relationships among variables.Research findings: The results indicate that religious knowledge, religious motivation, and Sharia compliance have a significant positive impact on both competitive advantage and the digital payment system usage. Furthermore, the digital payment system usage also significantly enhances competitive advantage. Sharia compliance also exerts an indirect effect on competitive advantage through the mediation of digital payment system usage.Theoretical contribution/ Originality: This research extends the Resource-Based View (RBV) by positioning Sharia compliance as a unique, valuable, and inimitable resource that contributes to sustainable competitive advantage in the Islamic business context. It also highlights the strategic role of digital transformation in religiously motivated business ecosystems. Practitioner/Policy implication: The findings provide valuable insights for policymakers and business practitioners on the importance of embedding religious and ethical values within strategic business practices, particularly in the halal food and beverage sector. Promoting digital adoption within a Sharia-compliant framework can enhance competitiveness among SMEs.Research limitation/Implication: This study is limited to coffee shop SMEs in one city and does not account for variations in business scale or experience. Future research should explore other sectors and regions using mixed methods for deeper insights.
Effects of cost information, environmental innovation, and gender on new product development performance Pihany, Alvina Windy; Jatiningsih, Dyah Ekaari Sekar
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.v26i2.26719

Abstract

Research aims: This study aims to examine the influence of cost information,environmental innovation practices, and gender on new product developmentperformance.Design/Methodology/Approach: Experimental methodology with 2x2 factorial design. There were 117 participants consisting of students from the Faculty of Economics and Business who had taken Management Accounting and Cost Management courses.Research findings: The findings indicate that the performance of new product development is not significantly impacted by cost information or environmental innovation techniques. Nonetheless, there are notable relationships between gender and environmental innovation methods and cost information, suggesting that the influence varies depending on the designer's gender. Theoretical contribution/ Originality: This study fills a gap in the literature by investigating the interaction between gender, environmental innovation strategies, and cost information in developing new products. The study adds to our understanding of how these factors could influence the efficacy of product development and decision-making pertaining to sustainability.Practitioner/Policy implication: This study suggests that firms need to considergender differences in environmental innovation practices to optimize newproduct development. In addition, presenting relevant cost informationremains important in supporting strategic decision-making.Research limitation/Implication: Unequal group sizes may reduce statistical sensitivity. Using students limits real-world relevance. Future studies should consider work experience and include professionals to enhance external validity.
The effect of attitude, subjective norm, perceived behavioral control and gender on whistleblowing intention Larasati, Meita; Nugroho, Arif Widodo; Rahayu, Dewi Pudji; Susanti, Susi; Cahyani, Meti Regita
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.25171

Abstract

Research aims: This study aims to investigate the impact of Attitudes, Subjective Norms, Perceived Behavioral Control, and Gender on Whistleblowing Intentions among auditors.Design/Methodology/Approach: The research uses Attitudes, Subjective Norms, Perceived Behavioral Control, and Gender as independent variables, with Whistleblowing Intention as the dependent variable. The sample consists of 202 auditors working at Public Accounting Firms (PAF) in East and South Jakarta. Data were analyzed using SmartPLS version 4.0.93.Research findings: The results show that Attitudes, Subjective Norms, and Perceived Behavioral Control positively influence whistleblowing intentions. However, Gender does not have a significant effect. Collectively, the variables influence whistleblowing intentions, with an adjusted R-square of 32.10%.Theoretical Contribution/Originality: This study expands the limited research on whistleblowing in Indonesia, particularly among external auditors, and provides empirical evidence concerning behavioral factors influencing whistleblowing intentions.Practitioner/Policy implication: The findings offer guidance for organizations in developing effective training, internal policies, and reporting systems to strengthen whistleblowing culture and support fraud prevention.Research limitation/Implication: Whistleblowing intentions are explained by only 32.10% of the tested variables, indicating that 67.90% is influenced by other factors such as religiosity, professionalism, and perceived good governance. Future research should include additional variables and larger samples to capture broader behavioral dynamics.
Disclosing biological assets: A catalytic role in enhancing financial performance of agricultural companies Almas, Maymurita Jihana; Widiyanti, Novi Wulandari; Wardhaningrum, Oktaviani Ari
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.25583

Abstract

Research aims: The study objectively investigates the connection between biological asset intensity and financial performance across businesses, focusing on the mediating role of biological asset disclosure.Design/Methodology/Approach: This study's research design is quantitative and explanatory. Agricultural company listings in the Indonesia Stock Exchange are those that were listed between 2021 and 2023. The sample was chosen using purposive sampling, which was predicated on predetermined criteria. Data were analyzed using Eviews 12 and mediation models were applied using linear regression analysis.Research findings: The findings demonstrate that financial performance is positively impacted by biological asset intensity. Additionally, biological asset intensity has a beneficial effect on biological asset disclosure, which raises the financial performance of the company. Additionally, disclosure of biological assets serves as a partial mediator in the association between financial performance and biological asset intensity. Theoretical contribution/Originality: By proving that this study contributes to the body of evidence showing that the association between biological asset intensity and financial success is mediated by biological asset transparency. Practitioner/Policy implication: Scholars are encouraged by the results to look into how biological assets and financial performance are related. Focusing on the significance of disclosure procedures, the study also provides firms with practical information to assess how biological asset intensity affects financial performance.Research limitation/Implication: Some organizations registered on the IDX have financial report data available, although there is a lack of information on aspects such as biological asset disclosure and biological asset intensity, which are the main limitations.
Determinants of funding sources, profitability, size, and firm value: Empirical evidence on companies in Indonesia Hidayat, Riskin; Wijaya, Adi; Hermuningsih, Sri; Pinjaman, Saizal Bin
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.25681

Abstract

Research aims: This study examines how firm size influences the relationship between internal funding sources, particularly liquidity, and external funding sources, i.e., debt, on firm value, emphasizing profitability’s mediating role.Design/Methodology/Approach: This study examines publicly traded manufacturing companies in the consumer products sector that are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. A sample of 43 companies and 215 observations was obtained through a targeted sampling approach. The data were analyzed using WarpPLS 7.0 software, which supports mediated regression analysis.Research findings: The findings indicate that while liquidity positively impacts firm value, this impact is statistically insignificant. Conversely, the debt policy significantly enhances firm value. Furthermore, profitability acts as an effective mediator in the relationship between liquidity and debt policy on firm value, with firm size further amplifying the impact of profitability. These results emphasize the crucial role of profitability as a mediating factor and firm size as a moderating factor.Theoretical contribution/Originality: This study is expected to enrich the Agency and Pecking Order theories by clarifying the role of profitability as a mediator in the relationship between debt policy and firm value with the factor of firm size as a moderating relationship between profitability and firm value, as well as providing practical insights for business executives in making strategic decisions related to the management of funding and corporate debt structure.Practitioner/Policy Implications: Indonesian companies, especially those listed on the Indonesia Stock Exchange and involved in consumer products, can use liquidity and debt to improve performance and firm value. This study takes a fresh perspective by directly addressing profitability's mediating effect and company size's moderating influence. This methodology provides deeper insights into funding sources and corporate value.Research limitations/implications: This study has several limitations, including a focus on manufacturing companies in Indonesia and data limited to 2019 to 2023, which may affect the generalizability of the results. In addition, this study only considers debt policy, profitability, and company size. At the same time, other factors such as ownership structure and macroeconomic conditions are not considered, so expanding the coverage of sectors and regions is recommended and using more sophisticated analytical methods for future research.
Board characteristics and sustainability report quality: Profitability as a moderating variable Marfuah, Marfuah; Hamsyah, Erica Mariah Salma
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.26153

Abstract

Research aims: This research aims to determine the influence of board characteristics on the quality of sustainability reports and examine the role of profitability as a moderating variable in manufacturing companies in Indonesia.Design/Methodology/Approach: This study uses a quantitative approach. The sample was selected using the purposive sampling method, involving 24 companies and a total of 46 observations. The research hypotheses were tested using Moderated Regression Analysis (MRA).Research findings: The research provides empirical evidence that the size of the board of directors and the size of the audit committee have significant and positive effects on the quality of the sustainability report. However, the proportion of independent commissioners, the age of the members of the board of commissioners, gender diversity in the board of directors, the frequency of board of directors’ meetings, and the size of the audit committee do not significantly and positively affect the quality of the sustainability report. Profitability as a moderating variable was found to strengthen the influence of the proportion of independent commissioners on the quality of sustainability reports. However, profitability did not fortify the influences of the board of directors' size, the age of the board of commissioners, gender diversity in the board of directors, meeting frequency of the board of directors, and the size of the audit committee on the quality of the sustainability report.Theoretical contribution/Originality: This study shows that profitability moderates only the link between board independence and report quality, challenging the notion that financial performance uniformly strengthens governance. It refines Agency Theory by revealing the context-dependent nature of profitability’s moderating effect.Practical/Policy implication: For policymakers, the findings highlight the need to prioritize governance quality, such as audit committee expertise, over size. For companies, profitability should be leveraged by strengthening independent boards rather than expanding their size.Research limitations/Recommendations: This study focuses on Indonesian manufacturing firms, limiting generalizability. Future research should include cross-sector comparisons and examine qualitative aspects of board members, such as expertise.

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