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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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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.

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