Indonesian Accounting Review最新文献_第2页

Cultural reality of nyogug pendhalungan: social unearned revenues (ethnososiology pendhalungan approach) nyogug pendhalungan的文化现实：社会非劳动收入（民族生物学pendhalunga方法）

Indonesian Accounting Review Pub Date : 2023-01-17 DOI: 10.14414/tiar.v13i1.2858

Whedy Prasetyo, Akhmad Toha

{"title":"Cultural reality of nyogug pendhalungan: social unearned revenues (ethnososiology pendhalungan approach)","authors":"Whedy Prasetyo, Akhmad Toha","doi":"10.14414/tiar.v13i1.2858","DOIUrl":"https://doi.org/10.14414/tiar.v13i1.2858","url":null,"abstract":"This qualitative research on pendhalungan etnososiology aims to reveal nyogug cultures. Cultural tradition helps the wedding feast as a sacrificial unit of present and future economic resources that are certainly to be returned because of social agreement. This atmosphere makes social unearned revenues. Therefore, nyogug cultural tradition becomes an analytical tool. Data were collected through participant observation. The result of this research shows cultural tradition is social unearned revenues recording unity of revenue and expenses. So, measuring it at time of acquisition is also for expenses when it’s incurred. A situation that provides the development of recording transactions based on fairness and equity based on togetherness, as a business entity recognizes revenue and expenses as one. For both of these requirements is the future sacrifice of economic resources. Conditions to bind continue or to become obligatory until satisfied as unearned revenues to economic and physical benefits, revenue and expenses must also be measured and recognized when the nyogug activity occurs. Thus, the measurement of these two accounts at the time of acquisition is also for expenses when incurred.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44610045","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

How do fraud diamond and procrastination trigger cheating behavior in online learning during the Covid-19 pandemic? 在新冠肺炎疫情期间，欺诈钻石和拖延症如何引发在线学习中的作弊行为?

Indonesian Accounting Review Pub Date : 2022-10-05 DOI: 10.14414/tiar.v12i2.2922

Novita Novita, Firdatul Jannah

{"title":"How do fraud diamond and procrastination trigger cheating behavior in online learning during the Covid-19 pandemic?","authors":"Novita Novita, Firdatul Jannah","doi":"10.14414/tiar.v12i2.2922","DOIUrl":"https://doi.org/10.14414/tiar.v12i2.2922","url":null,"abstract":"The Covid-19 pandemic that hit Indonesia has changed the pattern of the learning system from face-to-face in the classroom to online learning. In practice, the online learning system utilizes information technology, which raises not only effectiveness, but also new challenges. One of the challenges of the online learning system is the student cheating behavior. This study aims to determine the effect of the fraud diamond dimensions, which consist of pressure, opportunity, rationalization, and capability,and procrastination on the detection of student cheating behavior. This research is a quantitative research. The data used is primary data in the form of questionnaires. The respondents of this study are college students at LLDIKTI Region III DKI Jakarta. The data consists of 400 sample students. Data testing is carried out using STATA Version 14.2. The results of this study indicate that the fraud diamond dimensions consisting of pressure, opportunity, rationalization, and capability have a positive effect on the detection of student cheating behavior. Procrastination also has a positive effect on the detection of student cheating behavior.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42816834","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

Firm life cycle and financial distress: working capital strategy as moderation 企业生命周期与财务困境:营运资金策略的调节作用

Indonesian Accounting Review Pub Date : 2022-09-05 DOI: 10.14414/tiar.v13i1.2992

引用次数: 0

Revealing the SIDA culture in Manggarai on an accrualbased accounting perspective 从权责发生制会计视角揭示芒加莱的SIDA文化

Indonesian Accounting Review Pub Date : 2022-08-24 DOI: 10.14414/tiar.v12i2.2836

Leopold Melkiano Triangga Dawu, Susana Purnamasari Baso, Mia Moi

引用次数: 0

Internal auditing in metaverse world: between the prospects of virtual reality and the possibilities of augmented reality 元宇宙世界中的内部审计：在虚拟现实的前景和增强现实的可能性之间

Indonesian Accounting Review Pub Date : 2022-08-24 DOI: 10.14414/tiar.v12i2.2848

Mohamed Kais Adel Al GNBRI

引用次数: 4

Time pressure review in maintaining audit quality, in Covid-19 pandemic: Psychological perspective 在Covid-19大流行中保持审计质量的时间压力审查:心理学视角

Indonesian Accounting Review Pub Date : 2022-08-24 DOI: 10.14414/tiar.v12i2.2772

Purwanto Wahyudi, S. Suhartono, Andi Muhammad Agung, A. Wawo

引用次数: 0

The inﬂuence of corporate reputation on the quality corporate social responsibility disclosure: Banking sector 企业声誉对企业社会责任披露质量的影响：银行业

Indonesian Accounting Review Pub Date : 2022-08-24 DOI: 10.14414/tiar.v12i2.2901

Andika Pramukti, Hamzah Ahmad, Nurina Saffanah

引用次数: 0

The effect of covid-19 on bank proftability: Evidence of m-banking and e-banking in Indonesia covid-19对银行盈利能力的影响:印度尼西亚移动银行和电子银行的证据

Indonesian Accounting Review Pub Date : 2022-08-24 DOI: 10.14414/tiar.v12i2.2889

Anggraeni Anggraeni, B. Basuki, Rahmat Setiawan

{"title":"The effect of covid-19 on bank proftability: Evidence of m-banking and e-banking in Indonesia","authors":"Anggraeni Anggraeni, B. Basuki, Rahmat Setiawan","doi":"10.14414/tiar.v12i2.2889","DOIUrl":"https://doi.org/10.14414/tiar.v12i2.2889","url":null,"abstract":"Covid-19 affected the banks’ financial acitivities globally and, therefore, mobile banking can become solution for doing a distancing transaction. This study tries to observe if mobile transaction has significant effect of income in private and public bank in Indonesia. This study collects the data about bank profitability and the number of mobile banking users before and during Covid-19 pandemic from BCA and BNI in Indonesia. The data of mobile transaction is divided into three, mobile, internet, and SMS banking. The data of income divided into two, premium/net and operational income. The data is analyzed using linear regression method to observe if mobile transaction has effect toward income variables. The data is analyzed using SPSS. The result showed that before pandemic, those three mobile transaction have strong correlation toward the increasing number of net and total operational income in BNI. In BCA, mobile banking has a significant effect on net and total operational income. During pandemic, mobile transactions have negative correlation toward net income, while operational income has positive one for BNI, but negative for BCA. It can be concluded that internet, mobile, and SMS banking have correlation toward net and total operational income.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45787393","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

Measuring potential tax non-compliance in the Indonesian tax system: A meta-analysis 衡量印尼税收系统中潜在的税收违规:一项荟萃分析

Indonesian Accounting Review Pub Date : 2022-08-24 DOI: 10.14414/tiar.v12i2.2821

Diyah Probowulan, Achmad Syahfrudin Zulkarnnaeni

{"title":"Measuring potential tax non-compliance in the Indonesian tax system: A meta-analysis","authors":"Diyah Probowulan, Achmad Syahfrudin Zulkarnnaeni","doi":"10.14414/tiar.v12i2.2821","DOIUrl":"https://doi.org/10.14414/tiar.v12i2.2821","url":null,"abstract":"This study aims to assess, firstly, the potential for taxpayers' non-compliance from previous studies that are dominant between tax avoidance and tax evasion due to active resistance in the taxation system in Indonesia. Secondly, it also tries to assess and parse the ability of the taxation system in Indonesia to prevent taxpayers from being disobedient. This study used a meta-analysis for the data analysis with the moderating variable regression equation of the taxation system. The results show that high tax sanctions and stable financial conditions can minimize the potential for tax non-compliance, while the quality of tax services, compliance costs, and tax socialization from 12 study samples have not been able to be used as factors to reduce the potential for tax non-compliance. This study also identifies the tendency of tax non-compliance behavior to be dominated by tax evasion. The originality of this study lies in using the meta-analysis method and using a dummy on the dependent variable to see the potential for non-compliance between tax avoidance and tax evasion. The implications of this study provide important insights for policymakers and government leaders in designing fiscal policies to minimize the social phenomena of tax non-compliance and build a tax compliance mindset and also redesign a tax system that is more credible, easy to understand, and prevents loopholes a system that the taxpayer can utilize.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49275687","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

Sticky cost determinants: Which one has the stronger impact? 粘性成本决定因素：哪一个影响更大？

Indonesian Accounting Review Pub Date : 2022-08-09 DOI: 10.14414/tiar.v12i2.2825

Michelle Soegiharto, Dyna Rachmawati

{"title":"Sticky cost determinants: Which one has the stronger impact?","authors":"Michelle Soegiharto, Dyna Rachmawati","doi":"10.14414/tiar.v12i2.2825","DOIUrl":"https://doi.org/10.14414/tiar.v12i2.2825","url":null,"abstract":"Sticky cost is a phenomenon that can occur in companies and it is an unbalanced response of costs to changes in output. Since it can reduse company profits, it should not occur. Therefore, it is important to know the determinants that influence it so that the company can control properly redusing it. The aim of this research is to test which the determinants that have the impact of Covid-19, asset intensity, employee intensity, equity intensity, management incentives, profitability, and intellectual capital on sticky cost.This research is a quantitative research with object of manufacturing companies listed on the Indonesia Stock Exchange with observation period of 2019-2020. This research uses financial data from annual report and summary of minutes General Meeting of Shareholders. The sample selection technique used purposive sampling method. This research involved two data analysis techniques. There are multiple linear regression for main test and logistic regression for additional test. The results of the main test show that employee intensity and intellectual capital have impact on sticky cost. But, the Covid-19, asset intensity, equity intensity, management incentives, and profitability have no impact on sticky cost. The main test result is supported by the additional test, in term of first, intellectual capital has impact on sticky cost. Second, the other determinants remain no impact on sticky cost. The implications of this research are management should be carefull to make investment in intangible assets and use employee intensive. As those determinants can increase sticky cost.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49514860","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