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 18 Documents
 1   2 
Search results for , issue "Vol 6, No 2: December 2021" : 18 Documents clear
Sustainable Finance for Promoting Inclusive Growth Purnamawati, I Gusti Ayu
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.39208

Abstract

Various essential things will be revealed in this research on how sustainable financial performance promotes inclusive growth when the Indonesian state is experiencing a sizeable economic impact due to the covid-19 pandemic. Independent variables used to measure inclusive growth include divisia of money, fiscal policy, and green banking, while the dependent variable is inclusive growth. Multiple regression analysis was used for statistical data on developments for the last ten years per semester. The data collection by downloading statistical information and annual financial report data and analyzed using SPSS Version 20. This study indicates that divisia of money, fiscal policy, and green banking positively affect inclusive growth. The collaboration of various elements will benefit inclusive and equitable economic growth, providing opportunities for all levels of society to take part in decision-making and the use of resources. Green banking is expected to improve its reputation in the eyes of customers for its sustainability.
20 Years of Intellectual Capital Research: A Bibliometric Analysis Hermawan, Sigit; Maryati, Eny; Andriani, Dewi
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.35453

Abstract

Intellectual Capital (IC) study began over 20 years ago. But little mapping of this study has been done. “How many IC articles have been published and cited?” This is vital for future IC research. This study's goal is to map 20 years of IC research bibliometrically. This is significant because IC has been shown to boost company performance, competitiveness, and welfare. Bibliometric analysis is used because it is quantifiable, objective, avoids potential subjective bias, and confirms expert opinions in the field of IC. The results showed 3993 IC articles between 2000-2020. English is the most extensively used language in publications, accounting for 95.04 percent. IC and competitive advantage, IC statement, and IC perspective are the most researched themes. Nick Bontis, James Guthrie, and John Dumay are the most prolific. This study's findings will be useful to future IC researchers.
The Effect of Moral Reasoning on Intention to Fraud in the Procurement of Goods and Services under Obedience Pressure: An Experimental Study Sujana, Edy; Dewi, Nyoman Ayu Wulan Trisna
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.38944

Abstract

This study examines the influence of obedience pressure and individual moral reasoning on the attention to commit fraud in the context of the procurement of goods and services. This study uses a 2x2 factorial experimental design. The participants in this study were undergraduate accounting students who have passed courses in Professional Ethics, Public Sector Accounting, and Forensic Accounting who acted as implementers of the procurement of goods and services. Hypothesis testing in this study used ANOVA. The results of this study found the effect of obedience pressure and individual moral reasoning in committing fraud in the procurement of goods and services. Under conditions of obedience pressure, individuals with low moral reasoning will tend to commit fraud compared to individuals with high moral reasoning. Thus, individuals who have high moral reasoning tend to behave ethically, even though they are faced with pressure from superiors.
Village Fund Allocation Practice: The Investigation of Accountability and Transparency Putri, Putu Prema Sulistyaning; Damayanti, Rhosalina; Hapsari, Aprina Nugrahesthy Sulistya
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.40390

Abstract

This research aims to describe the practice of accountability and transparency in the management of village funds in Gedangan Village, Semarang Regency. This research used qualitative descriptive method through in-depth interviews with the research stages in the form of data reduction, data presentation, and drawing conclusions. The results indicate that the management of village funds in Gedangan Village has been implemented in accordance with the principles of accountability and transparency. However, there are still some obstacles such as changes to government regulations requiring adjustments to village fund management, the lack of effectiveness of the official village website as a means of distributing information, and a lack of public awareness to read information about the village funds. The implication of this research is as an evaluation of the government of Gedangan Village in improving the means of village information disclosure and to encourage community participation in the management of village funds.
Perceptions of Usefulness and Behaviors to Keep Using in the Implementation of Regional Management Information System Applications Maryati, Sri; Siregar, Muhammad Ichsan
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.36031

Abstract

The purpose of this study is to test the successful implementation of the Regional Management Information System (Sistem Informasi Manajemen Daerah—SIMDA) by linking the perceived ease of users mediated by perceptions of behavior to continue to use and benefit. This research is quantitative research with a survey method using a questionnaire at the South Sumatra Provincial Government. Then, the data is processed and analyzed using PLS. From the results of the analysis, it is found that there is no significant influence between the relationship between perceived ease of use and the successful implementation of the Regional Information Management System, but perceptions of usefulness and behaviors to keep using can be strong influence between relationship between perceived ease of use and the successful implementation of system. This research contributes to the decision makers of accounting system developers to consider the factors that encourage system users who can try to participate in realizing the successful implementation of the system itself.
Do Digital Innovation and Risk Disclosure Control Performance? Evidence from Banking in ASEAN-6 Tjondro, Elisa; Cintya, Margaretha Oerip; Seto, Silvia; Suherman, Yemima Gracia
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.33321

Abstract

The aim of this study to explain the influence of digital innovation and risk disclosure on bank performance in ASEAN countries. The research sample was 70 banks in ASEAN from Indonesia, Malaysia, Thailand, Philippines, Singapore, and Vietnam in the 2015-2018 period in which the annual reports used dual language or English. The study used regression panel analysis. Digital innovation and risk disclosure used content analysis. Indicators of digital innovation used digital branches and mobile banking.  The results of the study found that the higher the digital innovation, the greater the bank profitability. However, only mobile banking has a significant effect. The next finding is the disclosure of potential risks in the annual report gave a negative signal to ASEAN banking, resulting in lower bank profitability. The uniqueness of the ASEAN setting is dominated by a very large, dynamic, and rapidly adapting population of productive age to digital technology.
Intellectual Capital Disclosure Analysis based on Profitability in Tourism and Hospitality Sector in Indonesia and Thailand Hatane, Saarce Elsye; Lamiki, Naomi; Stephanie, Victoria
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.38890

Abstract

This research aims to investigate the level of disclosure of intellectual capital components in tourism and hospitality companies in Indonesia and Thailand. We use intellectual capital components and profitability levels as variables. This research analyzes the differences in the level of disclosure of intellectual capital components between tourism and hospitality companies in Indonesia and Thailand that fall into the category of having high profitability and companies that fall into the category of having low profitability. This research uses One-Sample Kolmogorov-Smirnov Test and Wilcoxon Signed Ranks Test to analyze the data. The results showed significant differences in the disclosure of intellectual capital components in tourism and hospitality companies in Indonesia and Thailand. Human Capital is the component with the highest level of disclosures. Companies classified as having high profitability tend to disclose more about intellectual capital than companies classified as having low profitability.
The Influence of Excessive Workload and Work Stress towards the Auditor’s Turnover Intention with Job Satisfaction as Mediation Variable Wulansari, Christyandita; Subroto, Bambang; Mardiati, Endang
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.37510

Abstract

The present study is a statistical hypothesis test aimed at investigating the influence of the independent variables such as excessive workload and work stress toward the dependent variables such as job satisfaction and the auditor's intention of a junior auditor who worked at Public Accountant Firm with a “Big Four” status. The research population was the auditors of the Public Accountant Firm in the category of” Big Four” whereas, in Indonesia means in 6 months to 2 years of service. The method used was a survey method with primer data through a questionnaire which was processed using SmartPLS 3.0. The result of this research proofed that excessive workload influences turnover intention. Meanwhile, work stress influences both job satisfaction and turnover intention. The research also showed excessive workload does not influence job satisfaction, and job satisfaction does not influence turnover intention.

Page 2 of 2 | Total Record : 18

 1   2 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue 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