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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.
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Articles 2 Documents
 1 
Search results for , issue "Vol 25, No 2: May 2024" : 2 Documents clear
The effect of strategy, information asymmetry, and incentive scheme on budgetary slack in family business company
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.19857

Abstract

Research aims: This research focuses on testing the influence of implementing strategies by the company, the influence of information asymmetry that occurs between parties in the organization, and the incentive system applied in the organization to its employees.Design/Methodology/Approach: Computerized experimental research was conducted using a 2x2x2 mixed-subject research design, where there were two between-subject variables and one within-subject variable. Participants in this research were employees of family business companies involved in preparing the company budget. This test used the ANOVA analysis tool with Repeated Measurement.Research findings: This research provides results that the information asymmetry variable had a positive effect on the emergence of budgetary slack, while the variables of strategy, incentive scheme, and the interaction of each variable have not proven to influence the emergence of budgetary slack.Theoretical contribution/Originality: The experimental findings support the agency problem that arises from information asymmetry.Practitioner/Policy implication: By using practitioners conditioned in specific budgeting situations in experimental budget studies, this research provides practical implications for budgeting problems in business practice. In particular, it provides an overview of the factors that can influence budget gaps, and in this case, a business can condition its efforts in taking advantage of conditions to create the right budget. Apart from that, this research will be able to provide an overview of what treatments can encourage motivation and increase opportunities for the tendency to create budget slack.Research limitation/Implication: This study was limited to certain company sectors, and there is the possibility of a gap in understanding and interpreting the experimental scenario.
Struggles of village-owned enterprise to improve performance: A case in Kupang Regency, Indonesia
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.17124

Abstract

Research aims: This research assessed the struggles of the village-owned enterprise of Raknamo Village in Kupang Regency, East Nusa Tenggara Province, to enhance performance.Design/Methodology/Approach: This research used a qualitative approach consisting of stages, such as data collection, data reduction, data display, and conclusion drawing. It collected data through in-depth interviews, non-participant observation, and document review. It analyzed data on performance indicators: resource provision, task implementation, outputs, and goal attainment that the village-owned enterprise struggles to accomplish.Research findings: This research uncovered that the village-owned enterprise of Raknamo Village faces difficulties even now, thus generally performing low in its efforts to provide resources needed, such as personnel, finances, and facilities, implement tasks, produce outputs/products, and attain goals. Specifically, it performed relatively well in renting tents and chairs, increasing little profit; however, it performed poorly in the savings and loan business and traditional weaving home industry, thus experiencing financial loss. The primary factors affecting such performance were the core managers' low managerial and entrepreneurial skills, financial inability and low cooperative attitude of the village society to repay loans, inability of village society to do profitable business, and low income.Theoretical contribution/Originality: This research evaluated the struggles of the village-owned enterprise of Raknamo Village in Kupang Regency to boost performance, which prior studies have not widely investigated. Theoretically, this research is expected to add specified academic or analytical insight into the village-owned enterprises struggling as small business organizations to improve performance.Practitioner implication: The finding has profound implications that eliminating difficulties that hinder the village-owned enterprise’s performance and building its ability to perform better hereafter are both necessary. To reach this expectation, the government should create a capacity-building program for the village-owned enterprise.

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