cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Made Aristia Prayudi
Contact Email
prayudi.acc@undiksha.ac.id
Phone
-
Journal Mail Official
prayudi.acc@undiksha.ac.id
Editorial Address
-
Location
Kota denpasar,
Bali
INDONESIA
JIA (Jurnal Ilmiah Akuntansi)
Published by Universitas Pendidikan Ganesha
ISSN : 25274090     EISSN : 25281399     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field of study of Accounting, both in the approach of quantitative research and qualitative research approach. JIA is committed to assisting the dissemination and development of accounting.
Arjuna Subject : -
Articles 9 Documents
 1 
Search results for , issue "vol 10 no 2 (2025)" : 9 Documents clear
Preventing Tax Avoidance in the Post-Pandemic Era: The Role of Digital Tax Services, Compliance, and Fiscal Policy under the Slippery Slope Framework Dian Sulistyorini Wulandari; Ahmad Bukhori Muslim; Edi Triwibowo
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.76398

Abstract

This study explores the role of digital tax services, cooperative compliance, and fiscal policy in mitigating tax avoidance within the framework of behavioral tax compliance theory. The research aims to assess whether the advancement of digital services and cooperative interactions between taxpayers and authorities can effectively reduce non-compliant behavior, particularly when moderated by fiscal policy interventions. A quantitative approach was applied using structural equation modeling to examine the interrelationships among the variables. The findings reveal that digital tax services significantly contribute to the prevention of tax avoidance, as they enhance accessibility, transparency, and monitoring within the tax system. Fiscal policy also plays a pivotal role in strengthening the effectiveness of tax governance, not only as a direct instrument but also as a moderating factor that amplifies the positive impact of digital transformation and cooperative compliance strategies. However, the influence of cooperative compliance alone was found to be limited, suggesting that trust-based approaches may not function optimally without supportive institutional and policy frameworks. The study emphasizes the importance of integrating technological solutions and strategic policy measures to build a more compliant tax culture. These findings advance the theoretical understanding of compliance behavior in the digital era and offer practical guidance for policymakers aiming to design more adaptive, technology-driven tax administration systems.
Stakeholder’s Role, Cash Slack and Sustainability Report on Stock Investment Decisions: Experimental Study Jesica Handoko; Sihar Tigor Benjamin Tambunan; Ceicilia Bintang Hari Yudhanti
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.84480

Abstract

The current research aims to prove whether independent variables stakeholder’s role, cash slack and sustainability reports have an influence on stock investment decisions from stakeholders. 2x2x2 between-subjects experimental design is conducted to test the hypothesis. The study involved private sector employees and undergraduate students related with Accounting major, serving as representatives for employees and investors. Out of the participants, 84 successfully completed the manipulation check questions, and their responses were analyzed to test the research hypothesis. The results indicate that stakeholders significantly impact stock investment decisions. There is also an interaction between the role of stakeholders and sustainability reports on stock investment decisions. However, there were no direct of interaction effect of cash slack on these decisions. These outcomes suggest that stakeholders interpret the information provided by management in varied ways, highlighting the need for management to foster alignment among different parties.
The Determinant of Tax Litigation: Analysis Based on Resource-Based View Theory Naniek Noviari; I Gusti Ayu Eka Damayanthi; Luh Gede Krisna Dewi
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.89068

Abstract

Despite the growing frequency, high costs, and substantial loss risk of tax litigation cases in Indonesia under the self-assessment system, empirical evidence remains limited and inconclusive regarding whether firms’ political connections improve tax litigation outcomes. This research examines the determinant of tax litigation. A saturated sampling technique was applied to obtain 292 observations of non-financial sector companies listed on the Indonesia Stock Exchange that have tax litigation cases during 2014-2019. Panel data regression analysis was conducted using e-views 12 software. This research verify that political connections have no influence on tax litigation. This study provide insights into the determinant of tax litigation within the resource-based view (RBV) theory framework. The practical benefits of this research is management should consider that political connections is not a competitive advantage internal resource regarding tax litigation case. The limitations of this study are the enggament with tax consultants and the type of tax litigation not be discussed due to data lacknes. Further research could incorporate tax consultant’s engagement as an independent variable and separate the type of tax litigation as dependent variables.
CSR and GCG on Company Performance: Insights from the Triple Bottom Line Ida Bagus Gde Indra Wedhana Purba; I Gusti Bagus Wiksuana; Luh Gede Sri Artini; Ica Rika Candraningrat
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.91843

Abstract

This study aims to examine the interconnections between Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and company performance using the Triple Bottom Line (TBL) framework as a conceptual foundation. The increasing demand for corporate accountability and sustainable business practices has encouraged organizations to integrate CSR initiatives with strong governance mechanisms to improve overall performance. Previous studies have shown that CSR and GCG play essential roles in enhancing corporate reputation, stakeholder trust, and long-term business sustainability, yet the integration of these concepts within the TBL perspective remains underexplored. This study employs a systematic literature review approach by analyzing relevant academic publications related to CSR, GCG, TBL, and company performance. Bibliometric analysis using VOSviewer software is applied to identify research trends, thematic relationships, and the evolution of scholarly discussions in this field. The analysis reveals that companies implementing CSR activities supported by strong GCG structures tend to achieve better financial performance, improved social responsibility outcomes, and stronger environmental sustainability practices. The findings indicate that the integration of CSR and GCG within the TBL framework positively influences company performance by strengthening organizational legitimacy, improving stakeholder relationships, and supporting sustainable long-term profitability. In conclusion, the study confirms that CSR initiatives are more effective when supported by robust governance practices and aligned with TBL principles. Therefore, companies are encouraged to strategically integrate CSR and GCG into their business models to achieve sustainable performance and competitive advantage.
Governance Risk Compliance Integration in Analyzing Determinants of Audit Report Lag Novia Wijaya; Anastasia Angelica Halim
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.95250

Abstract

Despite rapid technological disruption and strict regulatory deadlines, there remains limited empirical understanding—particularly in the Indonesian context—of how governance, risk, and compliance (GRC) mechanisms, internal audit leadership characteristics, and firm risk factors jointly influence audit report lag and the timeliness of audited financial reporting. This research aims to acquire empirical evidence on the relationship between audit report lag and various determinants, including earnings volatility, financial distress, internal audit attributes, company size, income sign, and income smoothing, while integrating the governance–risk–compliance (GRC) framework with traditional audit risk factors. Using 440 observations from 110 non-financial firms listed on the Indonesia Stock Exchange (2019–2022) and multiple regression analysis through IBM SPSS Statistics 25, results reveal that financial distress, key audit matters (KAM) disclosure, company size, and income sign significantly affect audit report lag. Financially stable and large companies experience faster audit processes, while loss-making clients are subject to more scrutiny. KAM disclosure fosters auditor accountability, promoting timely, high-quality audits. These findings emphasize the novelty of combining GRC perspectives with established determinants, offering a more holistic approach for reducing audit delays, enhancing transparency, and strengthening investor trust.
The Impact of Accountability on Balanced Scorecard Performance of Village-Owned Enterprises: The Mediating Role of Business Model Rudy Suryanto; Hafiez Sofyani; Rahmat Darmawan; Tiyas Puji Utami
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.96669

Abstract

This study investigates the effect of accountability on the performance of Village-Owned Enterprises (VOEs), with Business Model Innovation (BMI) positioned as a mediating dynamic capability. Data were collected from 104 VOEs through key organizational actors, including directors, secretaries, and treasurers who are directly involved in strategic decision-making. Organizational performance is conceptualized using the Balanced Scorecard framework as a set of performance indicators covering four dimensions: financial, customer, internal business processes, and learning and growth. Drawing on Legitimacy Theory and Dynamic Capability Theory, this study examines how accountability functions as a governance mechanism to secure organizational legitimacy, while BMI enables VOEs to transform legitimacy-driven accountability into sustainable performance outcomes amid regulatory, technological, and environmental changes. The findings indicate that accountability has a positively effect on non-financial performance dimensions and strongly stimulates BMI. However, its impact on financial performance is not direct and is fully mediated by BMI, suggesting that accountability contributes to financial outcomes only when supported by innovation-oriented capability development. These results highlight that compliance-based accountability alone is insufficient to generate measurable financial performance without strategic transformation through BMI. By integrating legitimacy and dynamic capability perspectives within the context of social entrepreneurship, this study provides theoretical contributions to governance and innovation literature and offers practical implications for VOEs by emphasizing innovation-driven accountability, balanced performance indicators, and capability development as key pathways toward sustainable rural economic development and strengthened stakeholder trust.
The Role of Sharia Financial Literacy in Moderating the Effect of Overconfidence on Generation Z Investment Decisions in the Indonesian Capital Market Achmad Fauzi
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.97759

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh overconfidence terhadap keputusan investasi generasi Z di Indonesia serta peran literasi keuangan syariah sebagai variabel moderasi dalam hubungan tersebut. Metode yang digunakan adalah survei kuantitatif dengan melibatkan 100 responden investor generasi Z. Data dianalisis menggunakan regresi linear sederhana dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa overconfidence berpengaruh positif signifikan terhadap keputusan investasi. Selain itu, literasi keuangan syariah memperkuat pengaruh overconfidence terhadap keputusan investasi generasi Z. Temuan ini mengindikasikan bahwa literasi keuangan syariah tidak hanya meningkatkan pengetahuan dan kepercayaan diri investor muda, tetapi juga memperkuat pengaruh overconfidence dalam pengambilan keputusan investasi. Implikasi penelitian ini menekankan pentingnya edukasi literasi keuangan yang tidak hanya meningkatkan pengetahuan, tetapi juga mampu mengelola bias perilaku agar pengambilan keputusan investasi menjadi lebih rasional.
Determinants and Measurements of Sustainability Reporting Quality: A Systematic Literature Review Yusli Mariadi; Ni Luh Putu Wiagustini; Ni Ketut Rasmini; I Gusti Ayu Nyoman Budiasih
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.101000

Abstract

Sustainability Reporting Quality (SRQ) has emerged as a critical aspect of corporate accountability in the context of the worldwide implementation of sustainability disclosure standards, including the Global Reporting Initiative (GRI), ISSB, and IFRS Sustainability Disclosure Standards. This study does a systematic literature review (SLR) of 33 empirical publications published from 2013 to 2023 to consolidate knowledge regarding the factors and assessment methodologies of SRQ. The research finds four main factors that affect the situation: corporate governance, stakeholder involvement, board diversity, and demands from outside institutions. Governance procedures and stakeholder participation typically improve SRQ, although data on board diversity is still uneven and sometimes shows only symbolic compliance. External factors, like rules set by the government, industry standards, and best practices for assurance, also affect the quality of disclosures, especially in diverse institutional settings. The review shows that SRQ assessment methods are very different from each other. Some use GRI-based content analysis and score indices, while others use qualitative evaluations. This makes it hard to compare and validate studies. To tackle this fragmentation, the article proposes the creation of a unified and validated SRQ measurement system that integrates contemporary global sustainability criteria. This work enhances theory and practice by elucidating the multidimensional structure of SRQ, pinpointing methodological deficiencies, and offering guidance for future research centered on digital reporting, stakeholder trust, and regulatory harmonization.
A Mitigating Over-Indebtedness in Woman-Led MSMEs: A Behavioral Perspective on Financial Literacy and Self-Framing Control under Financial Stress Putri Purwaningtyas; Bambang Agus Pramuka; Intan Shaferi; Wiwiek Rabiatul Adawiyah; Dian Purnomo Jati
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.111662

Abstract

This research investigates the financial literacy and self-framing control of over-indebtedness in women-led Micro, Small, and Medium Enterprises (MSMEs). Addressing a gap where these behavioral bias remain under-explored in over-indebtedness in the context woman MSMEs. This article identifying factors that influence debt cycles in woman-led MSME, which are uniquely characterized by a dual-motive conflict between the drive for business expansion and the immediate needs of household survival. Employing a mixed-methods approach, the study analyzed a quantitative dataset of 280 women entrepreneurs in Banyumas Regency, Indonesia using SEM-PLS, complemented by qualitative insights from Focus Group Discussions and in-depth interviews. The results confirm that Financial Literacy and Self-Framing Control have a significant negative relationship with over-indebtedness. Interestingly, the moderation hypotheses were rejected. Financial stress did not significantly weaken the financial literacy or self-framing control. This suggests that women entrepreneurs exhibit functional resilience, in which their decision-making capabilities have habituated to stressful environments and remain stable under such conditions. The study challenges the ego-depletion hypothesis, suggesting that rationality and self-control are limited and decline under pressure. The findings provide a practical framework for MSME resilience by evaluating the need for behavior-oriented financial coaching that prioritizes the physical separation of business and domestic funds through communal support systems. Additionally, the study addresses the regulatory gap in multiple borrowing, proposing that policy interventions must prioritize integrated credit monitoring across all financial institutions.

Page 1 of 1 | Total Record : 9

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol 11 No 1 (2026): [In Progress] Vol 10 No 2 (2025) Vol 10 No 1 (2025) Vol 9 No 2 (2024) Vol 9 No 1 (2024) Vol 8 No 2 (2023) Vol 8 No 1 (2023) Vol 7 No 2: December 2022 Vol 7 No 1: June 2022 Vol 6 No 2: December 2021 Vol 6, No 2: December 2021 Vol 6, No 1: Juni 2021 Vol 5 No 2: Desember 2020 Vol 5, No 2: Desember 2020 Vol 5, No 1: Juni 2020 Vol 5 No 1: Juni 2020 Vol 4, No 2 (2019): Volume 4, Nomor 2, Tahun 2019 Vol 4, No 1 (2019): Volume 4, Nomor 1, Tahun 2019 Vol 4 No 2: Desember 2019 Vol 4 No 1: Juni 2019 Vol 3, No 2 (2018): Volume 3, Nomor 2, Tahun 2018 Vol 3, No 1 (2018): Volume 3, Nomor 1, Tahun 2018 Vol 3 No 2: Desember 2018 Vol 3 No 1: Juni 2018 Vol 2, No 2 (2017): Volume 2, Nomor 2, Tahun 2017 Vol 2, No 1 (2017): Volume 2, Nomor 1, Tahun 2017 Vol 2 No 2: Desember 2017 Vol 2 No 1: Juni 2017 Vol 1, No 2 (2016): Volume 1, Nomor 2, Tahun 2016 Vol 1, No 1 (2016): Volume 1, Nomor 1, Tahun 2016 Vol 1 No 2: Desember 2016 Vol 1 No 1: Juni 2016 More Issue