JAKI Jurnal Akuntansi dan Keuangan Indonesia最新文献

Handling Externalities In Environmental Accounting at XYZ Hospital: A Perspective of Amanah Metaphors XYZ医院环境会计的外部性处理:阿曼纳隐喻的视角

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2023-10-31 DOI: 10.35836/jakis.v11i2.483

Listari Mauludimah, Nasiha Sakinah Ramadhanikar, Ahmad Baehaqi

引用次数: 0

When financial performance of Islamic banks matters: The moderating effect of islamic social reporting 当伊斯兰银行的财务绩效重要:伊斯兰社会报告的调节作用

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2023-10-31 DOI: 10.35836/jakis.v11i2.448

Alisa Putri, Supami Setiyowati, Irma Tyasari

引用次数: 0

DOES CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE INCREASE THE STOCK PRICE CRASH RISK? EVIDENCE FROM INDONESIA 企业社会责任披露是否增加了股价崩盘风险?来自印度尼西亚的证据

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2023-06-30 DOI: 10.21002/jaki.2023.05

Raden Roro Widya Ningtyas Soeprajitno, Zephyra Violetta Setiawan, Ainun Na’im

{"title":"DOES CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE INCREASE THE STOCK PRICE CRASH RISK? EVIDENCE FROM INDONESIA","authors":"Raden Roro Widya Ningtyas Soeprajitno, Zephyra Violetta Setiawan, Ainun Na’im","doi":"10.21002/jaki.2023.05","DOIUrl":"https://doi.org/10.21002/jaki.2023.05","url":null,"abstract":"Indonesia fully supports efforts to disclose corporate social responsibility (CSR) to increase awareness of issues regarding the environment globally, as stated in the Sustainable Development Goals (SDGs). The connection between the disclosure of corporate social responsibility and the stock price crash risk is examined in this study. Furthermore, we analyse and check robustness and endogeneity issues to avoid variable bias selections. The study uses as its sample companies that are listed on the Indonesia Stock Exchange and follow the Global Reporting Initiative (GRI) for corporate social responsibility. It is found that companies with corporate social responsibility disclosures have a positive relationship with the stock price crash risk. Empirically, this finding contributes to broadening the scope of CSR research, while the relationship described in CSR is in line with the stock prices crash risk. This study shows that corporate social responsibility reporting has another side, which can be explained by management tactics. Thus, this study provides a new, broader, picture related to the characteristics of corporate events in Indonesia, showing that CSR disclosure patterns can result from corporate management interventions.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87725306","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE ROLE OF SOCIAL INVESTING EFFICACY IN MEDIATING THE EFFECT OF INDIVIDUAL VALUES ON ETHICAL INVESTMENT DECISIONS 社会投资效能在个人价值观对道德投资决策的中介作用

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2023-06-30 DOI: 10.21002/jaki.2023.01

Khoiro Uma Hanifa, S. Atmini

{"title":"THE ROLE OF SOCIAL INVESTING EFFICACY IN MEDIATING THE EFFECT OF INDIVIDUAL VALUES ON ETHICAL INVESTMENT DECISIONS","authors":"Khoiro Uma Hanifa, S. Atmini","doi":"10.21002/jaki.2023.01","DOIUrl":"https://doi.org/10.21002/jaki.2023.01","url":null,"abstract":"Along with the development of global issues regarding climate change, inequality, and pandemics, ethical investors now can integrate environmental and social aspects through sustainable- and responsible-based investment decisions which allow them to not only focus on financial goals. This study aims to investigate whether individual values, i.e., religiosity, altruism, and egoism, directly influence sustainable- and responsible-based investment decisions. This study also aims to find empirical evidence that those individual values (religiosity, altruism, and egoism) indirectly influence sustainable- and responsible-based investment decisions through social investing efficacy (SIE). The respondents of this study are 96 short-term Indonesian individual investors. Using structural equation modeling, this study does not succeed in finding evidence that religiosity, altruism, and egoism have direct influences on sustainable- and responsible-based investment decisions. However, this study documents that religiosity, altruism, and egoism indirectly influence sustainable- and responsible-based investment decisions through social investing efficacy.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89933453","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

EARNINGS AND CAPITAL MANAGEMENT THROUGH LOAN LOSS PROVISIONS IN INDONESIAN BANKS AFTER IFRS 9 IMPLEMENTATION 印尼银行在ifrs 9实施后通过贷款损失拨备进行收益和资本管理

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2023-06-30 DOI: 10.21002/jaki.2023.04

Qadri Fidienil Haq

引用次数: 0

MATHEMATICS-BASED TEACHING MODEL AND INSTRUCTORS’ FINANCIAL ACCOUNTING PERFORMANCE: AN EXPERIMENTAL STUDY 数学基础教学模式与教师财务会计绩效的实验研究

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2023-06-30 DOI: 10.21002/jaki.2023.02

S. Warsono, Frida Fanani Rohma, Arin Pranesti, R. Rumiyati

{"title":"MATHEMATICS-BASED TEACHING MODEL AND INSTRUCTORS’ FINANCIAL ACCOUNTING PERFORMANCE: AN EXPERIMENTAL STUDY","authors":"S. Warsono, Frida Fanani Rohma, Arin Pranesti, R. Rumiyati","doi":"10.21002/jaki.2023.02","DOIUrl":"https://doi.org/10.21002/jaki.2023.02","url":null,"abstract":"Double entry bookkeeping (DEB) and the rules of debit and credit (RDC) are first contained in a mathematical book. Using this basic premise, this study develops a mathematics-based teaching model (MBTM) and examines its impact on instructors’ financial accounting performance. This study employed a quasi-experimental method with 43 accounting instructors as participants. The findings indicate that the implementation of the MBTM resulted in a significant improvement in instructors' performance. Furthermore, the teaching experience had a positive effect on instructor performance, particularly when combined with the MBTM approach. Previous empirical research has aimed to compare traditional (preparer) and innovative (user) teaching approaches for the introductory accounting course. In line with this objective, the present empirical study introduces the MBTM as an innovative teaching model and assesses its effectiveness. This study is the first of its kind to implement the innovative mathematics-based teaching model (MBTM) specifically designed based on the history of accounting. It is worth noting that the study also utilized accounting instructors as research subjects, a less commonly employed approach in previous research endeavors.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"70 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76221294","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE RISK ASSOCIATED WITH THE ONE-PARTNER AUDIT TEAM SCENARIO: A PRELIMINARY STUDY 与单合伙人审计团队场景相关的风险:初步研究

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2023-06-30 DOI: 10.21002/jaki.2023.06

Khalid Al-Adeem, Ph. D.

{"title":"THE RISK ASSOCIATED WITH THE ONE-PARTNER AUDIT TEAM SCENARIO: A PRELIMINARY STUDY","authors":"Khalid Al-Adeem, Ph. D.","doi":"10.21002/jaki.2023.06","DOIUrl":"https://doi.org/10.21002/jaki.2023.06","url":null,"abstract":"An accounting firm may bear the risk associated with the partner supervising the engagement. This study aims to explore the dynamics within the audit engagement to illustrate the potential consequences of the partner's actions and decisions that extend beyond the firm. A synthesis of three theories, namely functional organization theory, the power of lower participants theory, and the third dimension of power theory, reveals the power distribution between the partner leading the audit engagement and other participating auditors. While the functional organization theory and the second and third dimensions of power theory suggest that the lead partner holds more power, the power of lower participants theory proposes that lower-level auditors can influence outcomes in conflicts. A web-based survey with 66 auditors was conducted to gather insights. While not all hypotheses find support in the data, the study uncovers interesting aspects of the auditor-partner relationship. These findings have significant implications for how audit engagements are organized and warrant further exploration. Auditors generally accept the partner's justifications regarding suspicious transactions and accounting treatments but refrain from sharing specific information. They believe in the importance of audit partners' awareness of gathered information. Although auditors do not fear repercussions when reporting wrongdoing, they tend not to report to local authorities. However, they endorse the idea of appointing a reviewing partner, quality assurance, or risk control role to mitigate errors in the audit process.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136364615","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

BUDGET PARTICIPATION: INTERACTION EFFECTS OF WORK ENGAGEMENT AND EMPOWERMENT 预算参与:工作投入与授权的互动效应

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2023-06-30 DOI: 10.21002/jaki.2023.03

Y. Chia, Lewis Grant

{"title":"BUDGET PARTICIPATION: INTERACTION EFFECTS OF WORK ENGAGEMENT AND EMPOWERMENT","authors":"Y. Chia, Lewis Grant","doi":"10.21002/jaki.2023.03","DOIUrl":"https://doi.org/10.21002/jaki.2023.03","url":null,"abstract":"This study investigates the two-way interaction effects of work engagement and empowerment on the degree of employees' budget participation industry in Scotland. Data are collected from 159 employees via an online questionnaire and analyzed using multiplicative regression analysis. The results confirm the presence of a two-way interaction effect between work engagement and empowerment on the degree of budget participation at a statistically significance level (p = 0.0002). Further analysis indicates that the higher the empowerment, the greater its enhancing effect on the positive relationship between work engagement and the degree of employees' budget participation. This study provides one of the first empirical evidence of a contingent relationship between work engagement and budget participation over the range of the level of empowerment. Consequently, the results have contributed insights to the literature in facilitating our understanding of both the moderating role of empowerment and extending the boundary conditions on work engagement and budget participation association. Human resource personnel and management can consider the application of empowerment as a potential intervention strategy to boost the productivity and performance of employees resulting from the latter's increased participation in the budget-setting process.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"245 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86704973","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ESG AND INTELLECTUAL CAPITAL EFFICIENCY: EVIDENCE FROM ASEAN EMERGING MARKETS Esg与智力资本效率:来自东盟新兴市场的证据

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-12-31 DOI: 10.21002/jaki.2022.08

Etikah Karyani, Muhamad Resa Perdiansyah

引用次数: 0

THE RELATIONSHIP OF FIXED ASSET REVALUATION TO PERCEPTION OF PERFORMANCE: EVALUATION OF TAX POLICY 固定资产重估与绩效感知的关系:税收政策的评价

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-12-30 DOI: 10.21002/jaki.2022.09

A. Darmawan, Andar Ramona Sinaga, Arie Wibowo

{"title":"THE RELATIONSHIP OF FIXED ASSET REVALUATION TO PERCEPTION OF PERFORMANCE: EVALUATION OF TAX POLICY","authors":"A. Darmawan, Andar Ramona Sinaga, Arie Wibowo","doi":"10.21002/jaki.2022.09","DOIUrl":"https://doi.org/10.21002/jaki.2022.09","url":null,"abstract":"This study aimed to know the relationship between fixed asset revaluation and the perception of the company's performance in the future. This research can advise the government on the effect of fixed asset revaluation on company performance when the government repeats the policy of reducing fixed asset revaluation taxes during the economic recovery during the pandemic. The methodology used in this study was mixed methods research, which collected and analyzed qualitative and quantitative data. This research used primary data from focus group discussions (representatives of industrial entities, tax consulting practitioners, public accountants, regulators, and related authorities) and questionnaires distributed to 118 listed companies. This research found that implementing fixed asset revaluation in the company has an effect on increasing the company's performance perception in terms of accounting-based measures but did not necessarily increase the company's performance perception in terms of market-based measures. This research also explored the company's motives for revaluing fixed assets and the factors that became obstacles to implementing the fixed-asset revaluation tax incentive policy in Indonesia, including recommendations for implementing the fixed asset revaluation tax policy in the future.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79115395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0