THE JOURNEY OF MANAGERIAL ACCOUNTING RESEARCH IN SINTA 4-INDEXED JOURNALS

Research Purposes. This study uses a bibliographical approach to describe managerial accounting research (MAR) intention in Indonesia. The research materials are pertinent publications that appeared in SINTA 4-indexed journals between 2011 and 2022. Research Methods. Relevant articles are filtered based on several selection criteria at the Indonesia National Indexer (SINTA), journals, and articles. The metadata of the articles is tidied via Zotero reference management software. The output is CSV and RIS files. MS Excel and Tableau processed CSV files for visualization and qualitative analysis purposes, and RIS files were analyzed by VOSviewer software to create research network maps based on keyword occurrences. Several reputable international journals are used as a comparison.Research Results and Findings. In 2011-2022, 21 of 441 SINTA 4-indexed journals contained 129 articles (6% of 2,300) on managerial accounting topics. These topics form six research clusters with highly varied occurrences, links, intensities, and publication periods. Sustainability-related issues are in the first cluster. In general, SINTA 4-indexed journals in Indonesia, including accounting-specific journals,  have not placed managerial accounting as a particular priority. This research produces a bibliographic map of managerial accounting research in the 2011-2012 period, which can be used as a reference for further research, as well as contextual development of managerial accounting practices.

WORK-FROM-HOME SETUP AND AUDIT QUALITY AMONG EXTERNAL AUDITORS

Research Purposes. Technological advancement and globalization increase demand for flexible work arrangements, particularly remote working, which pose limitations and challenges to auditors in maintaining audit quality. The study aims to determine which domain of work-from-home setup significantly influences the audit quality of external auditors. Research Methods The study used quantitative research design and correlational techniques to test the relationship and significance of the variables. It was participated by CPAs in public practice who experienced remote auditing and employed the random sampling technique in selecting the respondents. The data were analyzed and interpreted using the mean, standard deviation, Pearson's correlation, and regressionResearch Results and Findings. The results concluded that the effectiveness of work-from-home setup and audit quality have a moderately strong, positive correlation. Only the propensity to work remotely and work-life balance significantly influenced the audit quality of external auditors. The findings imply that despite the physical absence and changes in processes, working from home can be an effective work setup in attaining and maintaining high-quality audits and has the potential to address the demand for flexible work arrangements if appropriately administered. The study suggests strengthening remote audits by creating and utilizing online tools for managing audit activities, such as submission of evidence, planning, and audit preparation

WILL “THE HAWK” MAKE THE MARKET RANDOM WALK?

Research Purposes. Objective of study is examining market efficiency in Indonesia under high interest rates issue.Research Methods. Observation period on Indonesia stock composite index starts from June 7, 2023 to February 29, 2024. Several procedures are applied in objective of hypothesis testing, which are: (1) mean difference test supported by Cohen's test and normality test by Anderson-Darling in terms of detecting how market returns differ in the two observation periods; (2) runs test runs test in terms of detecting the randomness of market returns after the risk-free rate; (3) ARIMA is supported by the Augmented Dickey-Fuller test in terms of detecting whether randomness is just noise (or white noise); and (4) variance ratio test in terms of confirming the results of runs test and ARIMA to determine whether the market returns are efficient or just a noise.Research Results and Findings. Consistent with efficient market hypothesis, findings show that the market condition during the effective interest rate period of 6% has higher returns, riskier, better risk-return trade-off, and less efficient. During that period, noise seemed to play a role in creating market gaps. This study concludes that monetary policy in maintaining high effective interest rates cannot determine whether the market is more efficient. As implication, the high effective interest rate tends not to result in a shift in investor behavior to allocate stock investments to risk-free assets. This study contributes to develop the finance and accounting science, especially in the fair presentation of financial information including investment decisions

APPLICATION OF ENVIRONMENTAL ACCOUNTING TO HIU PAUS TOURISM IN TOMINI BAY

Research Purposes. This study examines the application of environmental accounting in Hiu Paus Tourism in Tomini Bay.Research Methods. This research is in the realm of qualitative study using a phenomenological approach.Research Results and Findings. The results showed that Hiu Paus Tourism still needs to implement environmental accounting by PSAK 2015 No. 1 concerning the presentation of financial statements, and there has been no special report related to environmental costs. In environmental management, Hiu Paus Tourism has carried out waste management and maintenance of coral reefs internally. However, the allocation of environmental costs is still carried out and has not been maximized. However, Hiu Paus tours in Tomini Bay have followed general rules of interaction for the safety of visitors in special interest tours.

BIOLOGICAL ASSET DISCLOSURE: A STUDY ON AGRICULTURAL COMPANIES IN INDONESIA

Research Purposes. This research aims to investigate the effect of biological asset intensity and the characteristics of boards of directors on the disclosure of biological assets.Research Methods The population in this study is the agriculture companies listed on the BEI using a purposive sampling method with 216 samples between 2005 and 2021. Data analysis uses multiple linear regression using STATA version 17.Research Results and Findings. The result indicates that biological asset intensity, board of directors size, and board of directors accounting expertise positively affect the disclosure of biological assets. The evidence has direct implications for companies in selecting directors, as stakeholders may demand the appointment of directors with accounting experts

THE ACCOUNTABILITY OF VILLAGE FUNDS AND INTERNAL CONTROL

Research Purposes. This study aims to examine the variables that affect accountability for village fund management in Kedu District. The role and competence of village apparatus are the factors tested in this study, with the internal control system as the moderating variable.Research Methods. To get the results, this study selected village device respondents based on the purposive sampling method. The results of 132 respondents were involved in this study. The data obtained is processed using Partial Least Square (PLS).Research Results and Findings. This research reveals that the role of village apparatus has no influence on the accountability of village fund management. Meanwhile, the competence of village apparatus has a positive influence on the accountability of village fund management. In addition, in the context of moderation, the internal control system has an influence on the role of village apparatus and accountability of village fund management. Meanwhile, the internal control system cannot affect the relationship between the competence of village apparatus and accountability of village fund management

DOES DIGITAL BANKING AFFECT THE VALUE OF VALUE OF BANKING COMPANIES IN THE CURRENT ERA?

Research Purposes The purpose of this research is to analyse the relationship between digital banking and the value of banking organisations as a function of information asymmetry and cautious accounting.Research Methods. Using a quantitative methodology and 184 samples drawn from the IDX IC Indonesia Stock Exchange's panel/pooling data set covering the years 2018–2022, this research draws conclusions. E-Views data processing 12.Research Results and Findings. While information asymmetry does not have the potential to adversely implication the company's worth, the investigation reveals that Prudence accounting and digitization of banking may have a positive and substantial implication. Given that these final discovery, it's clear that digitising banking is crucial in the modern banking industry for increasing firm value and helping the community

DETERMINANTS OF STATE TAX HAVEN UTILIZATION: EMPIRICAL STUDY ON BANKING COMPANIES

Research Purposes. This study aims to test the determinants of the utilization of tax haven countries. The determinants are multinational companies, intangible assets, and good corporate governance (GCG). We use bank healthy rate as control variable. Research Methods. The research is quantitative research, with the population is banks listed on the Indonesia Stock Exchange 2016-2020. The sample used as many as 125 banking companies with purposive sampling technique. Hypothesis testing using logistic regression analysis. Research Results and Findings. The results show that intangible assets have a positive effect on the use of tax haven countries. Multinational, GCG, and performance have no effect on the utilization of tax haven countries. This study concludes that banks use their intangible assets to reap the tax facilities in tax haven countries

OTHER COMPREHENSIVE INCOME IN THE INTERNATIONAL FINANCIAL REPORTING STANDARDS: A LITERATURE REVIEW

Research Purposes. This research aims to examine studies regarding investor and contractual profits from Other Comprehensive Income (OCI), as well as its components can provide more evidence regarding whether there are characteristics that differentiate between OCI.Research Methods. This research is research using literature review.The process of reviewing selected  articles focuses on understanding the problem, context, complexity and subjectivity  of researchers in studying and interpreting OCI’s conceptions and OCI components  (and  AOCI) and their various relevance that are beneficial to investors in IFRS. Google search, www.semanticcholar.org and onlinelibrary.wiley.com were used to find journal special issues.Research Results and Findings. OCI information and OCI components in the IFRS standard income statement are little use to investors, especially for assessing risk in making investment decisions. Investors should be careful not to overly consider OCI information and OCI components (and AOCI) when making investment decision, including debt contracts.

THE PIVOTAL ROLE OF PERFORMANCE MANAGEMENT SYSTEMS IN MEDIATING ORGANIZATIONAL AGILITY AND PERFORMANCE

Research Purposes. This study aims to investigate the influence of organizational agility on organizational performance in the hospitality industry.Research Methods The data analysis technique used is Structural Equation Modeling (SEM) with SmartPLS 4 Software to analyze the relationship between variables. The sampling technique used is non-probability on 105 employees/business owners in the hotel sector with 3-5 stars in Indonesia.Research Results and Findings. The findings show that organization agility does not possess any direct correlation with organization performance among starred hotels in Indonesia. Furthermore, positive and significant correlation from organizational agility to performance can be established through the mediatory of performance management system implementation and supportive organizational culture among the industry. The result of this study generates enticing implications towards hospitality business leaders.