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Lilik Suyanti
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INDONESIA
The Indonesian Journal of Accounting Research
Published by Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik
ISSN : 20866887     EISSN : 26551748     DOI : 10.33312/ijar
Core Subject : Economy,
Economics, Econometrics & Finance
Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. Management Accounting 3. Auditing and Information System 4. Good Governance
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 6 Documents
 1 
Search results for , issue "Vol 24, No 3 (2021): IJAR September 2021" : 6 Documents clear
Accounting Standards for Semi-Autonomous Agencies: Experiences and Lessons from Indonesia Waluyo, Budi
The Indonesian Journal of Accounting Research Vol 24, No 3 (2021): IJAR September 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.539

Abstract

The adoption of accrual accounting in government agencies has been so widespread. Following the global trend, Indonesian administration has implemented governmental accounting standards for its agencies. This study aims to explain accounting standards in the context of agencification, i.e. the use of semi-autonomous agencies to deliver public services. The paper explores formulation and implementation of accounting standards by investigating case studies from semi-autonomous agencies in Indonesia. The data were collected through semi-structured interviews with agency officials, policymakers, standards-setters, and experts. The results were analyzed through an inductive-deductive approach. The study shows that whilst accrual accounting has stimulated fundamental change on financial reporting in the agencies, thus dual accounting standards at the beginning of the adoption is considered unnecessary by agency managers, policymakers, and standard-setter. The research also finds a constraint in the accounting system design that could hinder agencies to improve their financial reporting.
Application of Personal Information Cash Flow (APIC) - Based Financial Practice Innovation as a Pillar of Financial Education Sunitha Devi; Putu Eka Dianita Marvilianti Dewi; Lucy Sri Musmini
The Indonesian Journal of Accounting Research Vol 24, No 3 (2021): IJAR September 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.530

Abstract

This research was conducted to prove that APIC-based financial learning practices can improve financial literacy, which also has a positive effect on inclusive financial management education. The grand theory used in this research is Behavioral Finance Theory. The sample of this research used an error rate of 5%; therefore, the sample obtained amounted to 347 people. This study used the design of R&D and also the design of media applications. The study was conducted using a mixed-method. Data analysis techniques used: 1) data eligibility test, 2) t-test through one-way ANOVA analysis and 3) simple regression. The results showed that: (a) the APIC work system that was developed had met the material and media validity requirements, (b) APIC-based financial learning practices were able to increase financial literacy, and (c) APIC-based financial literacy had a positive effect on the level of inclusive financial management.
The Effect of Tax Knowledge on Voluntary Tax Compliance with Trust as a Mediating Variable: A Study on Micro, Small, and Medium Enterprises (MSMEs) Farah Nisa Ul Albab; Eko Suwardi
The Indonesian Journal of Accounting Research Vol 24, No 3 (2021): IJAR September 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.528

Abstract

One of the determinants of tax compliance is tax. Tax rules often change according to certain conditions. This study examines the role of tax knowledge on volunteer compliance and trust as an intervention variable. The Slippery Slope Framework by Kirchler et al. (2008) was used as the framework of this study. Using a survey method using a questionnaire, this study uses a sample of 108 entrepreneurs belonging to Micro, Small, and Medium Enterprises (MSMEs) in the Special Region of Yogyakarta. The data analysis technique used is SEM-PLS. The test results show that tax compliance and trust are influenced by tax knowledge. The results of the study also show that tax knowledge increases trust. Our research also finds that trust partially mediates the effect of knowledge on voluntary taxation. The results of this study indicate the importance of knowledge and trust of taxpayers to improve voluntary tax compliance.
Managerial Ability as a Mechanism for Creating Firm Value through Risk Management Richard Wiratama; Suwandi NG
The Indonesian Journal of Accounting Research Vol 24, No 3 (2021): IJAR September 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.551

Abstract

This study investigates the role of managerial ability on the creation of firm value which is tested directly and indirectly through risk management. This research model was built based on resource-based view theory dan stakeholder theory. The population in this study was all companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sample used in this study was 183 non-financial companies, which was selected by the purposive sampling method. This study uses documentary data, i.e., the annual report and financial statements. Path analysis was used to analyze the data, and the mediation hypothesis was analyzed using the Sobel mediation test. The results of this study indicate that 1). The managerial ability has a positive and significant impact on risk management; 2). The managerial ability has a positive and significant impact on firm value; and 3). The implementation of risk management can fully mediate the impact of managerial ability on firm value. The implications of this study are expected to provide theoretical implications for the development of science in the field of accounting and management regarding the factors that affect firm value. Implications practice of this research is as learning for companies and investors to consider the importance of risk management through managerial ability as a mechanism to create firm value.
The Articulation of Local Government Financial Statements and Their Effect on Its Quality Bella Meihana; Abdul Halim; Evi Maria
The Indonesian Journal of Accounting Research Vol 24, No 3 (2021): IJAR September 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.549

Abstract

This research aims to analyze the level of articulation of Local Government Financial Statement (LKPD) and their effects on the quality of LKPD as a basis for local government economic decision making. Data sources used in this research are secondary data and primary data. Secondary data consisting of LKPD documents with Unqualified Opinion. These documents were obtained from the Indonesian Supreme Audit Institutions’s (BPK) Financial Audit Report (LHP) in 2018. Secondary data analysis is carried out using content analysis techniques. The analysis is carried out by comparing the numbers of LKPD based on the set of articulation criteria that were built based on Government Accounting Standards (SAP) and previous research. Primary data consist of semi-structured interviews with local governments which have an articulation rate of less than 100%. Analysis of primary data from interviews is using the Miles and Huberman’s model. Based on the analysis of 443 LKPD documents, it was found that 131 or 30% LKPD had an articulation rate of 100% and 312 or 70% LKPD had an articulation rate of less than 100%. The average level of articulation of LKPD in Indonesia is 83% with the lowest articulation rate of 54%. Based on the results of interview, show that articulation affects the quality of financial statement and influences economic decisions in the the budget preparation process with the function of LKPD as a comparison and prediction tool.
Did the Accounting for Goodwill Create a Bubble? Bingyi Chen; Ariel Markelevich; Irene Guannan Wang
The Indonesian Journal of Accounting Research Vol 24, No 3 (2021): IJAR September 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.546

Abstract

This article investigates the accounting standards changes related to business acquisitions and the impact of those changes on the reported goodwill in the past 50 years. We observe that the amount of goodwill on companies’ balance sheets steadily increased before 2001 but has risen to new levels with the adoption of SFAS 141. Goodwill is now equal to about 30 percent of companies’ net assets compared to only about 7 percent in the 1980s. We examine whether the increased levels of goodwill could have resulted from changes in accounting standards.  Specifically, we investigate the impacts of accounting regulations on goodwill reporting under three different regimes: APB 16 and 17, SFAS 141 and 142, and SFAS 141(R). We find that the increase in the reported value of goodwill is not a result of an increase in public companies’ acquisitions, as those have actually decreased over time. Further, the increase overlaps with the changes to the accounting for goodwill and the switch from goodwill amortization to impairment. Our findings are timely and important because the Financial Accounting Standards Board (FASB) has a concurrent project revisiting Identifiable Intangible Assets and Subsequent Accounting for Goodwill (FASB 2020). Our evidence urges caution in the reintroduction of goodwill amortization proposed by FASB, as the level of goodwill has increased dramatically despite FASB’s intentions to improve the quality of goodwill accounting and curtail management’s goodwill manipulation.

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