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FRISTI RIANDARI
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INDONESIA
Indonesia Accounting Research Journal
Published by Institute of Accounting Research and Novation
ISSN : 23032235     EISSN : 29859255     DOI : https://doi.org/10.35335/iarj
Core Subject : Economy, Science,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The Indonesia Accounting Research Journal (IACRJ) embraces a range of methodological approaches in identifying and solving significant prioritised accounting issues. Submissions are encouraged across all areas on accounting, finance and cognate disciplines. It is strongly recommended that authors specifically address how their research addresses the priority areas and how it impacts those who the research intends to affect.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 11 No. 1 (2023): Sep: Accounting, Management" : 5 Documents clear
The influence of obedience pressure, independence, task complexity, and auditor experience on auditor judgment with auditee credibility as a moderating variable (Study at a public accounting firm in Medan, Indonesia) M. Hadi Satrya Siregar
Indonesia Accounting Research Journal Vol. 11 No. 1 (2023): Sep: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v11i1.198

Abstract

This research aims to analyze the influence of Pressure of Obedience, Auditor Independence, Task Complexity, and Auditor Experience on auditor's judgment with Auditee Credibility as a moderating variable in Public Accounting Firm in Medan. The population of this research is 12 Public Accounting Firm. This research is associative and data collection method is questionnaire method. Data analyze method in this research uses multiple linear regression method and residual test. The results showed that simultaneously Pressure of Obedience, Independence, Task Complexity, Experience Auditor significant effect on auditor’s judgment. Partial test shows that the Pressure of Obedience has a significant effect on auditor's judgment, Independence has no significant effect on auditor's judgment, Task Complexity has a significant effect on auditor's judgment and Auditor Experience has a significant effect on auditor's judgment. Testing of moderating variables with residual tests showed that Auditee credibility is not proven as a moderating variable that can moderate the Pressure of Obedience, Independence, Task Complexity, and Auditor Experience on auditor’s Judgment.
Comparative Analysis of Financial Performance: Conventional Banks vs. Sharia Banks Fischer Mirakhor Bashir; Cohen Gorton
Indonesia Accounting Research Journal Vol. 11 No. 1 (2023): Sep: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v11i1.210

Abstract

His research compares the financial performance of conventional and Sharia banks to identify operational trends and their ramifications. The study examines financial data, risk management, customer behavior, and market perception in these two banking systems. Conventional banks perform well due to their wide product offerings and market presence. Due to their interest-based income, they have greater ROA and ROE. These banks are vulnerable to interest rate changes and market uncertainty, requiring diligent risk management. Sharia banks emphasize ethics, social responsibility, and risk-sharing. Due to interest-based income and interest rate risk management limits, they struggle to achieve profitability while attracting a specific customer base. Comparative analysis yields strategic recommendations for both institutions. To improve financial performance and address shortcomings, revenue diversification, ethical compliance, risk management, regulatory adaptation, innovation, customer-centricity, and strategic communication are essential. The banking industry must balance financial innovation with ethical compliance, according to this report. This method ensures client value and need responsiveness in a changing financial context. Banks may navigate a competitive marketplace and meet diverse client financial needs by following these concepts. This analysis helps create a banking environment that is inclusive, responsive, and matched with varied client groups' changing requirements and beliefs.
Investigating the Impact of Financial Literacy and Income on Financial Behaviors Among Millennials Remund Kefela Hilgert; Masruki Luttrell
Indonesia Accounting Research Journal Vol. 11 No. 1 (2023): Sep: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v11i1.211

Abstract

This study delves into the intricate relationships between financial literacy, income levels, and financial management behaviors among the millennial generation. The research aims to analyze how these variables interplay and influence the financial decision-making of this dynamic cohort. Drawing on a cross-sectional research design, data was collected through surveys and assessments from a diverse sample of millennials aged between 25 and 40. The study measured financial literacy through standardized questionnaires, evaluated income levels, and assessed financial management behaviors including savings rates, investment choices, and debt management indicators. The findings highlight a robust correlation between higher financial literacy and more responsible financial behaviors among millennials. Individuals with a better understanding of financial concepts showcased prudent financial practices, indicating the significance of financial literacy in shaping financial decision-making. Income levels demonstrated a substantial impact on financial behaviors, underscoring financial flexibility and opportunities higher incomes afford. Even among higher income earners, individuals with low financial literacy exhibited suboptimal financial decisions, indicating that financial literacy plays a pivotal role in shaping financial behaviors, often outweighing the impact of income levels alone. The study's implications emphasize the urgent need for comprehensive financial education initiatives tailored to the needs of millennials. By equipping individuals with financial knowledge and skills, regardless of their income levels, these findings suggest a pathway towards more informed financial decision-making, fostering long-term financial well-being within this demographic. These insights offer a foundation for policymakers, financial institutions, educators, and individuals themselves to invest in and promote financial literacy programs, thus nurturing a financially savvy and resilient millennial generation.
Causality Analysis of Inflation and Economic Growth Using the Error Correction Model (ECM) Ella Silvia; Netty Vera Sihotang; Demita Sihotang
Indonesia Accounting Research Journal Vol. 11 No. 1 (2023): Sep: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v11i1.212

Abstract

This research delves into the relationship between inflation and economic growth, employing the Error Correction Model (ECM) to examine their dynamic interplay. Inflation and economic growth stand as pivotal indicators of economic health, influencing policy decisions, market behaviors, and overall economic stability. Through empirical analysis, this study seeks to unravel the complexities of their relationship to guide policymakers and stakeholders in navigating the economic landscape. Utilizing the ECM, this research investigates the directional relationship between inflation and economic growth, analyzing coefficients and their statistical significance. The findings offer insights into the causal dynamics and the implications for economic policies and market behaviors. The significance of understanding this relationship is evident in the formulation of nuanced economic policies. These findings have implications for monetary and fiscal policies, guiding policymakers in managing inflation while fostering economic growth. Investors, businesses, and financial institutions can leverage this understanding to make informed decisions and manage risks associated with economic fluctuations. The research underlines the importance of adaptable policies that respond to the contextual nuances of the relationship between inflation and economic growth. In conclusion, the research elucidates the vital role that empirical analysis plays in guiding economic policies and shaping economic landscapes. Understanding the intricate relationship between inflation and economic growth offers a roadmap for policymakers, investors, and researchers to navigate the challenges and opportunities within the ever-evolving economic environment
Analyzing Bank Rakyat Indonesia's Financial Performance Using the CAMEL Method: Implications for Stability and Strategic Decisions in the Banking Industry Roma Sinta Simbolon; Amran Manalu
Indonesia Accounting Research Journal Vol. 11 No. 1 (2023): Sep: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v11i1.213

Abstract

Bank Rakyat Indonesia's (BRI) financial performance is evaluated using the CAMEL technique, a financial institution strength and stability framework. The report examines BRI's financial health, strengths, limitations, and effects on operations, stability, and strategy. The 2018–2022 study examines BRI's financial indicators. Capital Adequacy, Asset Quality, Management Quality, Earnings, and Liquidity are assessed to determine the bank's performance in each category. The report shows BRI's strengths and shortcomings, stressing its strong capital adequacy, asset quality, and management. It also highlights loan portfolio diversification, concentration risks, and regulatory compliance issues as issues. BRI's conformity with or exceeding industry benchmarks solidifies its status as a strong and reliable financial institution. The findings highlight the bank's importance in economic stability and growth, affecting lending capacity, service offerings, and stakeholder confidence. The study concludes that BRI's financial performance affects its operations, stability, and strategic decisions. The bank's excellent financial position strengthens its resilience, shapes its growth ambitions, and boosts its financial sector credibility, benefiting Indonesia's economy. This research shows BRI's strengths, shortcomings, alignment with industry norms, and how its financial performance affects its operations and strategic decisions, emphasizing its financial health.

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