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Contact Name
Lilik Suyanti
Contact Email
liliksuyanti@gmail.com
Phone
+6281310608525
Journal Mail Official
liliksuyanti@gmail.com
Editorial Address
Ikatan Akuntan Indonesia Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310
Location
Kota adm. jakarta pusat,
Dki jakarta
INDONESIA
The Indonesian Journal of Accounting Research
ISSN : 20866887     EISSN : 26551748     DOI : 10.33312/ijar
Core Subject : Economy,
Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. Management Accounting 3. Auditing and Information System 4. Good Governance
Articles 375 Documents
Tiga Angka Laba Akuntansi: Mana yang Lebih Bermakna Bagi Investor? Febrianto, Rahmat; Widiastuty, Erna
The Indonesian Journal of Accounting Research Vol 9, No 2 (2006): JRAI May 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.156

Abstract

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Konsistensi Praktik Sistem Pengendalian Intern dan Akuntabilitas pada Lazis Konsistensi Praktik Sistem Pengendalian Intern dan Akuntabilitas pada Lazis (Studi Kasus di Lazis X Jakarta) Triyuwono, Iwan; Roekhuddin, Roekhuddin
The Indonesian Journal of Accounting Research Vol 3, No 2 (2000): JRAI May 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.43

Abstract

Makalah ini bertujuan untuk menganalisa konsistensi antara praktik sistem pengendalian intern dengan pemahaman akuntabilitas manajemen sebuah Lazis di Jakarta. Dengan menggunakan pendekatan single case study dan analisa deskriptif-kualitatif ditemukan bahwa terdapat ketidak-konsistenan antara praktik sistem pengendalian intern dengan pemahaman akuntabilitas.  Ketidak-konsistenan ini disebabkan oleh lemahnya sumber daya manusia.  Namun demikian, dari penelitian ini ditemukan adanya keunikan pada pemahaman akuntabilitas.  Akuntabilitas dalam konteks penelitian ini dipahami dalam tiga tingkatan, yaitu akuntabilitas pada muzakki, munfiq, dan musaddiq, pada Dewan Penasehat, dan pada Tuhan yang meliputi aspek fisik, mental, dan spiritual.
Pengaruh Rasio Camel terhadap Praktik Manajemen laba di Bank Syariah ZAHARA, ZAHARA; SIREGAR, SYLVIA VERONICA
The Indonesian Journal of Accounting Research Vol 12, No 2 (2009): JRAI May 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.204

Abstract

The purpose of this study is to investigate earnings management in shariah banks and the effect of CAMEL ratios on earnings management. Our samples consist of 21 shariah banks, consist of Shariah Bank (Bank Umum Syariah/BUS) dan 18 Shariah Business Unit (Unit Usaha Syariah/UUS) at years 2004-2006.Our results show that on average, there is no significant earnings management practice  (measured using discretionary accruals) in shariah banks, and CAMEL ratios do not have significant effect on earnings management, except NPM which has positive and significant effect. This indicates that although in average there is no earnings management in shariah banks, bank?s profitability encourage management to involve in earnings management activity. This study finds evidence that earnings management in BUS is significantly higher than that UUS.
Socio-Technical Analysis of Indonesian Government E-Procurement System Implementation Amalia, Fitri
The Indonesian Journal of Accounting Research Vol 19, No 1 (2016): IJAR January 2016
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1280.148 KB) | DOI: 10.33312/ijar.344

Abstract

Abstract: E-governance has become increasingly important to deliver better public services, and increase public trust. One of Indonesia?s e-government reform initiatives was to improve public spending efficiency through public e-procurement system. It is argued that an effective national e-procurement system will potentially generate great savings in the government expenditure, assist in delivering better public services and increase trust. Despite the reform, Indonesia?s public e-procurement has not been very successful due to socio-economic problems. With a specific focus on e-procurement and the issues of transparency and accountability in Indonesia, this research aims to investigate the role and barriers of information technology in enhancing information transparency and accountability to the public. Actor-network theory and the notion of delegation approach are employed in this research. Six semi-structured interviews were conducted with the developers and management of Indonesia Government e-Procurement System, which includes the e-Procurement Directory staff in the Institution of Government Procurement Policy (IGPP), and the users of an e-procurement system. This research concludes that information technology was delegated to automate the procurement process to increase transparency, accountability and prevent fraud. However, barriers of e-literacy, lack of leadership, a reluctance of implementation, and lack of infrastructure created obstacles to attain the goals. This infers that social and technical aspects are interrelated and empower each other to support the technology in enhancing information transparency and accountability. This research suggests that there should be an increased collaborative approach between the developers and users in the application development and implementation to improve e-procurement system implementation to achieve transparency and accountability.Abstrak: E-governance telah menjadi semakin penting untuk memberikan layanan publik yang lebih baik, dan meningkatkan kepercayaan publik. Salah satu inisiatif reformasi e-government Indonesia adalah untuk meningkatkan efisiensi belanja publik melalui sistem e-procurement publik. Dikatakan bahwa sistem e-procurement nasional yang efektif akan berpotensi  menghasilkan  penghematan  besar  dalam  pengeluaran  pemerintah, membantu dalam memberikan layanan publik yang lebih baik dan meningkatkan kepercayaan. Meskipun reformasi, e-procurement publik Indonesia belum berhasil karena masalah sosial-ekonomi. Dengan fokus khusus pada e-procurement dan isu transparansi dan akuntabilitas di Indonesia, penelitian ini bertujuan untuk menyelidiki peran dan hambatan teknologi informasi dalam meningkatkan transparansi informasi dan akuntabilitas kepada publik. Teori jaringan aktor dan gagasan pendekatan delegasi digunakan dalam penelitian ini. Enam wawancara semi-terstruktur dilakukan dengan pengembang dan manajemen Sistem e-Procurement Pemerintah Indonesia, yang mencakup staf Direktori e-Procurement di Lembaga Kebijakan Pengadaan Pemerintah (LKPP), dan pengguna sistem e-procurement. Penelitian ini menyimpulkan bahwa teknologi informasi didelegasikan untuk mengotomatiskan proses pengadaan untuk meningkatkan transparansi, akuntabilitas dan mencegah penipuan. Namun, hambatan e-literacy, kurangnya kepemimpinan, keengganan implementasi, dan kurangnya infrastruktur menciptakan hambatan untuk mencapai tujuan. Ini menyimpulkan bahwa aspek sosial dan teknis saling terkait dan memberdayakan satu sama lain untuk mendukung teknologi dalam meningkatkan transparansi informasi dan akuntabilitas. Penelitian ini menunjukkan bahwa harus ada peningkatan pendekatan kolaboratif antara pengembang dan pengguna dalam pengembangan aplikasi dan implementasi untuk meningkatkan implementasi sistem e-procurement untuk mencapai transparansi dan akuntabilitas.
Information Presentation Pattern, Information Order and Framing Effect in Taking Investment Decisions Hadi, Mochammad Zahid Muzammil; Almilia, Luciana Spica; Nita, Riski Aprilia
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.286 KB) | DOI: 10.33312/ijar.450

Abstract

The aims of this study are to examines the pattern of information presentation, the order of information and framing effect in investment decision making. the pattern of information presentation and the order of information explained by belief adjustment model developed by Hogarth and Einhorn (1992), beside that framing effect explained by prospect theory, fuzzy trace theory and probabilistic mental model. This study used experiment design 2x2x2 mixed design. Total subjects in this study were 104 students from STIE Perbanas Surabaya consisting of 90 students bachelor degrees of accounting and 14 students bachelor degrees of management. This study uses a pencil based experiment which filling out the questionare that was answered manually by participants.the results show that: (1) there are bias judgement especially recency effect in the presentation of step by step with the framing condition appropriate in information; (2) there are bias judgement when  gives the presentation of step by step with the framing condition appropriate and not appropriate in information, and (3)  when do mix of the pattern of information presentation with  framing condition appropriate in information bias judgement happened. Overall this results show that the belief adjustment model developed by Hogarth and Einhorn (1992), prospect theory, fuzzy trace theory and probabilistic mental model is partially hold in investment decision making.
Dampak Earnings Reporting Lags Terhadap Koefisien Respon Laba Jaswadi, Jaswadi
The Indonesian Journal of Accounting Research Vol 7, No 3 (2004): JRAI September 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.123

Abstract

The objectives of the study are: (1) to analyze the mean difference of market reaction to semi-annual versus annual earnings announcement; (2) to analyze the mean difference of semi-annual versus annual ERC; and (3) to empirically investigate the impact of reporting lags on ERC. This study uses a time-series of 47-listed company on the JSX during 1992-2001. The sample was proportionally selected from 8 industries. This study uses the 10 years time-series on the equation 1 and 10 years pooled-time series on the equation 2. The t test on semi-annual versus annual abnormal return and ERC of equation 1 was used to test the hypotheses 1 and 2. Furthermore, multiple-regression analysis of equation 2 was used to test the hypotheses 3.The result of this study are as follows:(1) the investors respond indifferently of semi-annual and annual earnings announcement, but cumulatively the semi-annual abnormal return is larger relatively to the annual CAR; (2) semi-annual ERC is greater relatively to the annual ERC; (3) there is negative direction of length of reporting lags on the ERC; and (4) based on sensitivity analysis, the determinants of ERC are earnings persistence, earnings predictability, growth opportunity, leverage and industrial effect. The systematic risk and firm size was inconsistent to the previous studies. The reason is probably caused by the structural change bias during 1997-1998 period.The study extent the ERC issues and contribute to BAPEPAM, mainly to the decrees No. 17/PM/2002 that revised the decrees No. 80/PM/1996. This new decrees shorten the reporting lags of semi-annual and annual financial statement to BAPEPAM. Based on the finding that JSX?s investors respond statistically insignificant the signal of early (lately) issuance of financial statements, it (however) supports the BAPEPAM to gradually shorten the new reporting lags regulation. It is suggested to anticipate the global capital market that requires the real-time and more relevance informations.
The Information Content of Annual Earnings Announcements A Trading Volume Approach Beza, Berhanu; Na'im, Ainun
The Indonesian Journal of Accounting Research Vol 1, No 2 (1998): JRAI May 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.10

Abstract

The overall purpose of the study is to investigate the information content of annual earnings announcements in terms of trading volume activities in Jakarta Stock Exchange market of the year 1995. To achieve this objective, 30 firms meeting the following criteria have taken: (1) companies having stocks active for the periode under consideration, (2) having a continuous listing in the exchange for the study period, (3) companies issuing audited financial statement for the year 1994, (4) companies having no news announcement except release of annual earnings announcements.This study uses secondary data the measurement of which is made on an ordinal scale. The statistical techniques used in making the data analysis are the Wilcoxon signed ranks test and the Spearman?s rank correlation coefficients. Based on the data analysis for this study, researcher noticed that security trading volume significantly increases when companies announce annual earnings to the time before the announcement.Morever, findings show that there is a correlation between the unexpected trading volume and the absolute value of the magnitude unexpected earnings. Finally, it also show that there is weither a correlation between unexpected trading value with the size of the firm, mor is there a correlation between the size of the firm and unexpected earnings. Keyword: Unexpected Trading Volume; Unexpected Earnings; Firm size.
Analisis Pengaruh Intensitas Persaingan dan Variabel Kontekstual Terhadap Penggunaan Informasi Sistem Akuntansi Manajemen dan Kinerja Unit Bisnis dengan Pendekatan Partial Least Squre FAISAL, FAISAL
The Indonesian Journal of Accounting Research Vol 10, No 2 (2007): JRAI May 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.172

Abstract

This study examines the impact of intensity of market competition and contextuals variables (strategy  and perceived environmental uncertainty) on manager's use  information by management accounting system (MAS) and unit business performance. Managers' use of the information provided by management accounting systems (MAS) can help organizations  to adopt and implement plans in response to their competitive environment. In this research MAS is viewed as a system which provides benchmarking and monitoring information in addition to internal and historical information traditionally generated by management accounting system. The responses of 102 marketing dan production managers, drawn from Indonesian manufacturing companies. Data analyzed by using partial least square (PLS). The results indicate that manager's use information by management accounting system (SAM)  acts  as a mediator in the relationship between intensity of market competition and unit business performance. On the other hand, the relationship between strategy, perceived environmental uncertainty (PEU) and unit business performance through SAM are not significant.
The Impact of External Pressure, Environmental Uncertainty, and Commitment of Management on Implementation of Financial Reporting Transparency BASUKI, HARDO; RIDHA, M. ARSYADI
The Indonesian Journal of Accounting Research Vol 15, No 2 (2012): IJAR May 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.252

Abstract

In Indonesia, studies on the implementation of financial reporting transparency are still very scarce and limited. Based on a survey conducted in the Special Region of Yogyakarta, the purpose of this study is to explore a conceptual model developed to explain the relationship between external pressures, environmental uncertainty, management commitment and in financial reporting transparency. The theoretical development and interpretation of this research is drawn from institutional theory. The samples for this study comprise 149 SKPD in the Special Region of Yogyakarta. This study uses mixed method, applying a combination of two approaches (quantitative and qualitative) at the same time with a sequential explanatory strategy. The Partial Least Square (PLS) method was used to analyze the proposed model and relationships. Content analysis was used to capture the phenomenon of isomorphism that occurred in implementation of the transparency financial reporting. This study provides evidence that the implementation of transparency in financial reporting in the Special Region of Yogyakarta is influenced by external pressures and management commitment. The major contribution of this research is to provide an understanding of the factors that affect the application of financial reporting transparency, which in turn could be used to formulate government policy in the future.
Family Ownership, Independent Oversight, and Financial Information Transparency: Evidence From Asia Nurfatimah, Siti Nuke; Barokah, Zuni
The Indonesian Journal of Accounting Research Vol 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1299.93 KB) | DOI: 10.33312/ijar.420

Abstract

This study examines the association between family ownership and financial information transparency of large corporations in the Asian region and whether independent oversight (i.e., independent directors and external auditors) influences such relationship. The transparency of financial information is measured using earnings? opacity which includes three dimensions, i.e., profit aggressiveness, loss avoidance, and income smoothing. The findings show a positive association between family ownership and financial information transparency. Further, we find that both independent director and external auditors negatively influence the relationship between family ownership and financial information transparency. Firms with a higher percentage of family ownership tend to have a weaker role of board independence, which leads to less transparent financial information. Lastly, external auditors also seem to have limited power in reducing earnings opacity in family firms.

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