Indonesian Accounting Review最新文献

Back Matter The Indonesian Accounting Review Vol 13 No 1 背景问题《印度尼西亚会计评论》第13卷第1期

Indonesian Accounting Review Pub Date : 2023-03-16 DOI: 10.14414/tiar.v13i1.3726

E. Editor

引用次数: 0

Front Matter The Indonesian Accounting Review Vol 13 No 1 前沿事项印度尼西亚会计评论第13卷第1期

Indonesian Accounting Review Pub Date : 2023-03-16 DOI: 10.14414/tiar.v13i1.3725

引用次数: 0

Accountability of village fund management during the covid-19 pandemic (Study on village government in Dayun District, Siak Regency) 新冠肺炎大流行期间农村资金管理的问责制（Siak Regency大云区农村政府研究）

Indonesian Accounting Review Pub Date : 2023-03-06 DOI: 10.14414/tiar.v13i1.3258

S. Purba, Junika Napitupulu, Andro Siregar

{"title":"Accountability of village fund management during the covid-19 pandemic (Study on village government in Dayun District, Siak Regency)","authors":"S. Purba, Junika Napitupulu, Andro Siregar","doi":"10.14414/tiar.v13i1.3258","DOIUrl":"https://doi.org/10.14414/tiar.v13i1.3258","url":null,"abstract":"This study aims to examine the effect of the competence of village government officials, citizen participation, application of information technology, organizational commitment, transparency, and internal control systems on the accountability of village fund management in village government. This study is a quantitative study using primary data obtained by distributing questionnaires. The analysis method used is multiple linear regression. This study was conducted in 11 villages in Dayun District, Siak Regency, Riau Province, Indonesia. Each village was represented by 4 respondents consisting of the village head, village secretary, financial officer, and 1 member of the Village Consultative Agency (BPD). The research was conducted from April to May 2022. The results show that the competence of village officials, citizen participation, the application of information technology, and internal control systems have an effect on the accountability of village fund management, but organizational commitment and transparency have no effect on the accountability of village fund management. Adequate competence of village officials, high citizen participation, application of good information technology, and application of an appropriate internal control system can increase the accountability of village fund management during the COVID-19 pandemic.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49327460","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: 1

Strategies affecting sustainable financial performance (A case study on southeast asian companies) 影响可持续财务绩效的策略(以东南亚公司为例)

Indonesian Accounting Review Pub Date : 2023-02-21 DOI: 10.14414/tiar.v13i1.3181

Ellice Josephine Ongkodjojo, J. Juniarti

引用次数: 0

New accounting ideology as the efforts of preventing the fraudulent financial reporting 新会计思想作为防止财务报告舞弊的努力

Indonesian Accounting Review Pub Date : 2023-02-21 DOI: 10.14414/tiar.v13i1.3263

Nanang Shonhadji

{"title":"New accounting ideology as the efforts of preventing the fraudulent financial reporting","authors":"Nanang Shonhadji","doi":"10.14414/tiar.v13i1.3263","DOIUrl":"https://doi.org/10.14414/tiar.v13i1.3263","url":null,"abstract":"This study aims to conceptualize a accounting ideology with a divinity ideology to prevent fraudulent financial reporting. This research is a non-mainstream research with a grounded theory method. Theorizing of new ideological is for building to prevent the fraudulent accounting and financial crime practices. The research site is the practice of financial accounting in Indonesia by utilizing primary data from selected informants. The results show that when accounting is born in a capitalistic environment, the information it conveys is profit-oriented. Then the economic decisions and actions taken are also money oriented. Finally, the reality that is created is the reality to gain profit or money which leads to fraudulent behavior. Therefore we need a concept of accounting ideology that is able to present universal spiritual values to prevent fraudulent financial reporting. This spiritual value were manifested in the reconstruction of the accounting ideology as monotheism, trustworthiness, mashlahah, sincerity, fairness, ihsan, istikhlaf, ukhuwwah, shiddiiq and qanaah which will be the basis for the mindset and behavior of accountants so as not to commit fraudulent financial reporting.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43646254","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 behavioral finance of MSMEs in the advancement of financial inclusion and financial technology (Fintech) 中小微企业在金融包容性和金融技术进步中的行为金融（Fintech）

Indonesian Accounting Review Pub Date : 2023-02-21 DOI: 10.14414/tiar.v13i1.3213

Asep Risman, Anees J. Ali, Mochamad Soelton, Indra Siswanti

引用次数: 3

A study of information asymmetry in financial research 金融研究中的信息不对称问题研究

Indonesian Accounting Review Pub Date : 2023-01-31 DOI: 10.14414/tiar.v13i1.2935

Juli Riyanto Tri Wijaya, Eliada Herwiyanti

引用次数: 1

The effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia 实施绿色会计对印尼水泥、能源和矿业公司环境绩效的影响

Indonesian Accounting Review Pub Date : 2023-01-31 DOI: 10.14414/tiar.v13i1.3135

Fransisca Melenia, A. Agustini, H. Putra

引用次数: 0

Sustainability report disclosure level: evidence from telecommunications companies in indonesia and malaysia 可持续发展报告披露水平:来自印度尼西亚和马来西亚电信公司的证据

Indonesian Accounting Review Pub Date : 2023-01-20 DOI: 10.14414/tiar.v13i1.2569

引用次数: 1

Antecedents and consequences of islamic bank performance based on the maqashid sharia index 基于maqashid伊斯兰教法指数的伊斯兰银行业绩的前因后果

Indonesian Accounting Review Pub Date : 2023-01-18 DOI: 10.14414/tiar.v13i1.3015

{"title":"Antecedents and consequences of islamic bank performance based on the maqashid sharia index","authors":"","doi":"10.14414/tiar.v13i1.3015","DOIUrl":"https://doi.org/10.14414/tiar.v13i1.3015","url":null,"abstract":"This study aims to obtain empirical evidence regarding the antecedents and consequences of performance based on the maqashid sharia index in Islamic banks in Indonesia. The maqashid sharia index in the literature and previous empirical research is limited to its use in the aspect of performance measurement only. This study seeks new insights into the antecedents and consequences of Islamic bank performance based on the Islamic maqashid index. The antecedent studied is the characteristics of the sharia supervisory board, while the consequences studied are Islamic social reporting. This study examines the effect of the sharia supervisory board on the maqashid sharia index in Islamic banks in Indonesia. In addition, this study also examines the effect of the maqashid sharia index on Islamic social reporting. The research sample is 11 Islamic banks in Indonesia within four years (2015-2018). This study found that the characteristics of the sharia supervisory board had a significant effect on the maqashid sharia index. The better the characteristics of the sharia supervisory board the higher the maqashid sharia index is. In addition, the maqashid sharia index has a significant effect on Islamic social reporting, meaning that the higher the maqashid sharia index, the better Islamic social reporting. The first implication is that it requires Islamic banks to pay attention to fair returns, avoid prohibited products and services, and eliminate harmful elements that result in injustice. The second implication is that it requires Islamic banks to seek to increase their profitability, redistribution of profits and welfare, and investment in the real sector.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46169221","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: 1