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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
Government Budget Absorption: A Study on The Reallocation and Refocus of the COVID-19 Budget Yesi Mutia Basri; Gusnardi Gusnardi; Hariadi Yasni
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.v6i2.38747

Abstract

Low absorption of  Covid 19 budget causes problems for the government. This study examines the influence of regulation, budget execution, utilization of information technology, and leadership commitment to the absorption of the Covid 19 budget in the Provincial Government of Riau. The population in this study were all Regional Apparatus Organization (OPD) in the Riau Provincial Government. The sampling technique used is purposive sampling with OPD criteria using the Covid 19 budget. Respondents in this study are budget managers. A total of 68 people participated in this study. Data analysis with PLS shows that regulation, budget implementation, and the use of information technology affect the absorption of the Covid 19 budget. Meanwhile, the leadership's commitment does not affect the absorption of the Covid 19 budget. This research has contributed to the Riau Provincial government in formulating budget use policies.
Intellectual Capital Disclosure Analysis based on Profitability in Tourism and Hospitality Sector in Indonesia and Thailand Saarce Elsye Hatane; Naomi Lamiki; Victoria Stephanie
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 Effect of Moral Reasoning on Intention to Fraud in the Procurement of Goods and Services under Obedience Pressure: An Experimental Study Edy Sujana; Nyoman Ayu Wulan Trisna 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.v6i2.38944

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.
The Impact of Agile Suppy Chain Strategy on Sustainability Performance with Company’s Sustainability Reporting: Evidence from Pulp & Paper Industry in Indonesia Erwin Erwin
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.v6i2.39124

Abstract

This study examines the agile supply chain strategy (SCS) in pulp & paper firms in Indonesia, impacting the sustainability performance via mediator variables. Applying the theory of resource-based view (RBV) and theory of dynamic capabilities view (DCV) to explore these links, several hypotheses are constructed regarding information sharing with customers (ISC), collaboration with suppliers (CS), and advanced manufacturing technology (AMT) as a mediator variable. The research is examined by partial least square-structural equation model (PLS-SEM), and 102 manufactures in Indonesia gather the data sample. The empirical findings show that ISC, CS and AMT mediate agile SCS on sustainability performance. Theoretically, the study reveals that complements between RBV and DCV create synergy relation agile SCS on sustainability performance through some mediator variables. In practical view, these findings help executives satisfy their stakeholders for executing agile SCS in pulp & paper industries.
Sustainable Finance for Promoting Inclusive Growth I Gusti Ayu Purnamawati
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.
Model for Increasing Micro and Small Enterprises Performance through Optimizing the Role of BUMDes Ni Kadek Sinarwati; Luh Gede Kusuma Dewi; Febry Sugiantara; Bhisma Putra Wasuka; Sayu Anggi Safitri
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.v6i2.40379

Abstract

The micro and small enterprises (MSEs) performance inequality between districts/cities is a must-be-solved problem since inequality is one of the issues concerned in the Sustainable Development Goals. Much previous research on the role of Village-Owned Enterprises (Badan Usaha Milik Desa—BUMDes) performance revealed that BUMDes had a positive but not significant role. The reason is that BUMDes had not played an optimal role. This study aimed at building a model for improving the performance of Micro and Small Enterprises (MSEs) through optimizing the role of BUMDes. The data collected was primary data consisting of the causes of low MSEs performance, challenges, and opportunities for optimizing the role of BUMDes in improving MSE performance. Data were collected through a structured interview, in-depth interview, and Focus Group Discussion (FGD) methods. The results revealed that the model for improving MSEs' performance through optimizing the role of BUMDes was named the Dream House Model. This model requires that MSEs set a dream of experiencing a performance improvement that was set within three years. The main pillar in achieving this dream was that MSEs should revitalize and collaborate.
Village Fund Allocation Practice: The Investigation of Accountability and Transparency Putu Prema Sulistyaning Putri; Rhosalina Damayanti; Aprina Nugrahesthy Sulistya Hapsari
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.
Effects of Risk, Profitability, Firm Reputation on Intellectual Capital Disclosures: Evidence from Indonesia Saarce Elsye Hatane; Ang Kezia Christabel; Daniella Britney
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.v6i2.41272

Abstract

This research aims to discover the factors that could influence Intellectual Capital Disclosure (ICD) on tourism companies in Indonesia. The research samples were 29 Indonesian tourism companies listed on the Indonesia Stock Exchange (IDX) from 2015 until 2019. This research used the panel data regression model with corporate risk, profitability, firm reputation, firm size, financial leverage, and ICD alongside its components as the tested variables. The main finding of this research was that firm risk and profitability positively influence ICD. In contrast, firm reputation negatively impacts ICD. The results also revealed that HCD was the most disclosed component. Therefore, the utilization and disclosure of IC could increase firm value and firm financial performance. Moreover, ICD could help investors in their consideration of investment decisions.

Page 2 of 2 | Total Record : 18

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