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Journal of Accounting Research, Organization and Economics (JAROE)

JAROE
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Published by Universitas Syiah Kuala

ISSN : - EISSN : 26211041 DOI : https://jurnal.usk.ac.id/JAROE/article/view/21767

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

The scope of JAROE covers business and economics related fields. It receives and publishes conceptual, research, and review papers in business and economics related fields. It aims to be a highly reputable journal which publish high quality articles. Subject areas suitable for publication in JAROE include, but not limited to the following fields: Financial Accounting Management accounting Accounting information system Public sector accounting Auditing International accounting Behavioral accounting Capital market Business management Marketing Organizational behavior Strategic management Public finance Economics International trade Islamic banking and finance

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 255 Documents

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Can Third Party Funds, Financing to Deposit Ratio, and Capital Adequacy Influence Murabaha Financing? Study of Islamic Banks in Indonesia Riska Nanda
Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020
Publisher : Universitas Syiah Kuala

Objective – This study aims to examine the effect of the factors that effect murabaha financing in Islamic Commercial Banks in Indonesia for the 2014-2018 period. Design/methodology – The population in this study is 13 Islamic Commercial Banks in Indonesia which were established during 2014-2018, resulting in 62 observations. Data were examined using multiple linear regression analysis panel data. Results – The results showed that third-party funds, optimizing the distribution of funding and capital adequacy have a joint effect on murabaha financing, third-party funds has a negative effect on murabaha financing, optimizing the distribution of financing that has a positive effect on murabaha financing, capital adequacy has a positive effect on murabaha financing.

Corporate Governance and Audit Report Lag in Non-Financial Companies on the Indonesia Stock Exchange Sudradjat Sudradjat; Muhamad Umar Mai
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

Purpose– This study aims to examine the effect of corporate governance on audit report lag. Corporate governance is proxied by the variable board of directors size, independent board of commissioners, female board of directors, external auditor reputation (Big 4), and audit committee size. The sample of this research is manufacturing companies that are listed consecutively on the Indonesia Stock Exchange during the period 2014 to 2020. Design/Methodology– The results of data collection indicate that the sample that meets the criteria is 86 firm-years, or 602 observations. The data analysis method used panel data regression. Results– The results showed that the board of directors size, Big 4, and audit committee size had a negative effect on the Audit Report Lag (ARL). Furthermore, the independent board of commissioners has a positive effect on ARL, while the female board of directors has no effect on the Audit Report Lag (ARL). Contribution– This research contributes to the development of corporate governance theory in relation to audit report lag. The results of this study can add insight and direction to reduce audit report lag for regulators, management, and investors on the Indonesia Stock Exchange, especially for manufacturing companies.

Do Auditor Firm Size and Financial Expertise of Audit Committee Affect Voluntary Disclosure of Nigerian Banks? Hussein Omeiza Umaru; Olawale Bunmi; Umaru Usman Ozovehe; Adamu Mohammed Shalli
Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021
Publisher : Universitas Syiah Kuala

Objective – This study explores the effect of auditor firm size and audit committee financial expertise on voluntary disclosure of Nigerian listed banks. Design/methodology – The correlational research design is adopted. The secondary data source was obtained from the audited annual financial statement of the banks from 2008 to 2018. The study sample size is 13 listed banks drawn out of a population of 15 Nigerian listed banks as reflected in the Nigerian Stock Exchange (NSE) fact book as at 31st December, 2018. The study employed the robust ordinary least square (OLS) regression technique to analyze the panel data obtained for the study. Results – The finding reveals that auditor firm size has a significant positive effect with voluntary disclosure of Nigeria banks. Similarly, financial expertise of audit committee has a significant positive effect on voluntary disclosure of the banks in Nigeria. The result suggest that the choice of big audit firms by clients, regulators and users of audited financial statement against their counterparts (non-big four) is warranted. The management should ensure that the audit committee members with accounting and finance expertise possess requisite knowledge of the industry. Originality – Extant studies are foreign based. However, findings from such studies may not be applicable in Nigeria due to different requirements, given environmental disparities amongst others.

Corporate Size Relations, Audit Opinion, Reputation of Public Accounting Offices, Institutional Ownership of Timeliness for Delivery of Financial Statements the Manufacturing Company Listed in Indonesia Stock Exchange Darmiathi Darmiathi; Nuraini Anzib
Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019
Publisher : Universitas Syiah Kuala

Objective – This study aims to examine the relationship of company size, audit opinion, the reputation of public accounting firms, and institutional ownership on the timeliness of financial statement submission. The four independent variables will be tested with the dependent variable, namely the timeliness of financial statement submission.Design/methodology – The sample of this research is 327 companies that have financial statements on the Indonesia Stock Exchange during the 2015-2017 observation year. The analytical method used in this study is correlational analysis.Results – The results of this study indicate that the size of the company, the reputation of the public accounting firm, and institutional ownership are related to the timeliness of financial statement submission, while the audit opinion shows no relationship with the timeliness of financial statement submission. Keywords: Timeliness of Financial

The importance of Risk Management Assessment: A proposal of an Index for Listed Companies Osmar Axel Cervantes-Cabrera; Guadalupe del Carmen Briano-Turrent
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

AbstractObjective – This study aims to construct an innovative index that integrates the most important qualitative elements of risk management for listed companies. Design/methodology – This research is exploratory, since the subject has been rarely addressed in Mexico, so we will review the international literature on risk management and propose an instrument for measuring and monitoring risk management. The index proposed in this study is composed by five sub-indexes or dimensions, consisting of nineteen constructs that are expressed in one hundred items or statements, measured through a Likert scale and un-weighted. Results – The integral risk management index proposed are related to five dimensions: architecture of risk, risk culture, risk guideline, risk assessment and business strategy. This framework constitutes a base for the implementation and conceptualization of the risk management, which harmonizes the regulations and methodologies of greater importance at the international level. Adherence to this framework complies with all international requirements and has the basis for an efficient administration in the 21st century. This study could be a reference for those responsible on the risk management decisions in Latin American listed firms.

Lean Manufacturing and Operational Performance: An Empirical Study on an Apparel Manufacturing Company Pubudika Isurini De Silva; S M Chaturika Seneviratne
Journal of Accounting Research, Organization and Economics Vol 5, No 1 (2022): JAROE Vol. 5 No. 1 April 2022
Publisher : Universitas Syiah Kuala

Purpose – The present study aims to explore how a firm implements lean management practices by utilizing firm specific resources and their influence on the operational performance of an apparel manufacturing company. Design/Methodology/approach – The paper uses a single case, in depth study approach based on a Sri Lankan apparel manufacturing company. Data are collected using interviews, observations and documentary evidence. Findings – The research study found that lean manufacturing considerably impacts to enhance the firm’s operational performance through improved quality, reduced cost, improved safety, increased speed, and improved moral. The case data suggested around twenty-five lean practices suitable to be implemented by a selected apparel manufacturing company and gain a competitive advantage in the contemporary market. Through the analysis, it was found that contribution of organizational resources and technology resources of a firm are essential to sustain the gained competitive advantage through lean manufacturing, confirmed by the assessment of the criteria of value, rare, inimitability and non-substitutability. Research Limitations/Implications – As the research is directed towards the apparel manufacturing industry in Sri Lanka, the applicability of the findings may cause adversity for other manufacturing industries, broadening the scope of future research. Practical Implications – As an extension to the lean manufacturing compositions, the findings of the study will have pragmatic implications to operational managers and executives involved in developing and implementing lean strategies, particularly in terms of applicable lean practices and key strategic resources to sustain the competitive edge through lean implementation. Originality/Value – This study contributes to the literature on strategic management by documenting the impact of lean manufacturing on operational performance in the Sri Lankan context through Resource-Based View approach, such interrelated theoretical insights are vital to gain a sustained competitive advantage.

Proposing an Integrated Islamic Microfinance Model in Alleviating Poverty and Improving the Performance of Microenterprises in Indonesia Weni Hawariyuni; Salina Hj. Kassim
Journal of Accounting Research, Organization and Economics Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019
Publisher : Universitas Syiah Kuala

Objective – This study proposes an integrated Islamic microfinance model in alleviating poverty and improving the performance of microenterprises based on a case study of Indonesia, by focusing specifically on BRI Microbanking. Design/methodology – This study adopts the exploratory study to construct the integrated Islamic microfinance with the purpose to alleviate poverty and enhance the business performance of enterprises. Results – As Islamic microfinance is known widely due to the high demand from Muslim countries. Since, it plays a crucial role effectively in alleviating poverty and developing the business performance on enterprises, particularly on microenterprises. Presently, many scholars attempted to build a successful Islamic microfinance model by using Islamic financing instruments such as mudarabah, musyarakah, and murabahah. This study attempts to build an integrated Islamic microfinance model by using BRI Syariah Micro as a case study. It is expected that this integrated Islamic microfinance model can enrich existing models in terms of social and economic aspects. Originality/Value – This research concentrates on proposing an integrated Islamic microfinance model based on the case study of BRI Syariah Microbanking. There seems to be a gap in the literature on the actual implementation of integrated Islamic microfinance in the world. The study highlights major factors to be emphasized to ensure the effectiveness of proposing an integrated Islamic microfinance model for BRI Syariah micro banking to alleviate poverty and to improve the performance of microenterprises.

The Influence of Audit Time Budget Pressure on Reduced Audit Quality Behavior Manatap Berliana Lumban Gaol
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Objective – The purpose of this study is to examine the effect of audit time budget pressure on audit quality reduction behavior conducted by auditors in Indonesia.Design/methodology – 240 respondents for current study where auditors in Indonesia served as the sample. Multivariate technique was deployed to data analysis using AMOS - structural equation modeling. Results – The results of this study indicate that the audit quality reduction behavior occurs in the audit assignment practices and this is becoming a concern in audit profession. Research finding statistically highlighted that there is a positive and significant relationship between time budget pressure and audit quality reduction behavior. Keywords Audit Quality, Time budget pressure, Reduce Audit Quality Behavior

An Analysis of the Financial Performance of Credit Cooperatives in Malaysia Fatin Syazwani Safiyuddin; Norazlina Abd Wahab; Selamah Maamor
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Objective– The aim of this study is to assess the financial performance of credit cooperatives in Malaysia. Design/methodology– This study utilizes the unpublished financial data of credit cooperatives from the Malaysian Cooperative Commission. This study picks 9 credit cooperatives which serially listed in 100 best cooperatives from 2010 to 2017. Five basic financial ratios (equity ratio, liquidity ratio, leverage ratio, profitability ratio, and dividend payout ratio) were calculated to measure the financial performance. Results – The result shows that the equity ratio is in the range of 0.61 to 0.9 possibly because credit cooperatives utilize more funding from shareholder equity compared to debt. The result also shows a high dividend pay-out ratio. However, the liquidity ratio is still low and credit cooperatives that score the highest liquidity ratio might be due to the age of establishment. Last but not least, the leverage ratios and profitability ratios of Malaysian credit cooperatives should be improved by increasing the profitability and restructuring debt. Research limitations/Implication – The availability of the data as there are other credit cooperatives listed in the top 100 cooperatives from 2010 to 2017 but could not be analyzed because important data such as total investment, loans, equity, dividends are not available. Novelty/Originality – The empirical application of ratio analysis to identify the financial performance facilitates a novel investigation of credit cooperatives performance by placing emphasis on the equity, liquidity, leverage, profitability, and dividend payout of credit cooperatives with various degrees of performance.

What Determines Audit Quality of the Inspectorate Officials in Regional Financial Supervision? Darwanis Darwanis; Bella Azzahra Suhendra Putri
Journal of Accounting Research, Organization and Economics Vol 3, No 3 (2020): JAROE, Vol.3 No.3 December 2020
Publisher : Universitas Syiah Kuala

Objective – This study aims to examine the effect of competence, independence, accountability, and work experience on the audit quality of the Inspectorate Apparatus in regional financial supervision with auditor ethics and reward as moderating variables. Design/methodology – This study used a sample of all inspectorate auditors in Aceh, Indonesia. The sampling technique used was simple random sampling, which resulted in a sample of 80 auditors from a population of 407 auditors. Hypotheses were tested using Moderated Regression Analysis (MRA). Results – The findings prove that competence, independence, accountability, and work experience affect audit quality. Auditor ethics can moderate competence, independence, and accountability for audit quality, but auditor ethics cannot moderate work experience on audit quality. Meanwhile, the reward can moderate competence, independence, accountability, and work experience on audit quality.

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Reviewer

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Contact Name
Ratna Mulyany

Contact Email
jaroe@usk.ac.id

Phone
+628116853545

Journal Mail Official
jaroe@usk.ac.id

Editorial Address
Universitas Syiah Kuala Accounting Department Economics and Business Faculty Kopelma Darussalam, Banda Aceh, Indonesia - 23111

Location
Kab. aceh besar,

Aceh

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ratna Mulyany

Contact Email jaroe@usk.ac.id

Phone +628116853545

Journal Mail Official jaroe@usk.ac.id

Editorial Address Universitas Syiah Kuala Accounting Department Economics and Business Faculty Kopelma Darussalam, Banda Aceh, Indonesia - 23111

Location Kab. aceh besar, Aceh INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Ratna Mulyany

Contact Email
jaroe@usk.ac.id

Phone
+628116853545

Journal Mail Official
jaroe@usk.ac.id

Editorial Address
Universitas Syiah Kuala Accounting Department Economics and Business Faculty Kopelma Darussalam, Banda Aceh, Indonesia - 23111

Location
Kab. aceh besar,

Aceh

INDONESIA