JIA (Jurnal Ilmiah Akuntansi)
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.
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<![CDATA[The Prevention of Bribery in Government Agencies: The Role of Big Data and Whistle-blowing Systems ]]>
<![CDATA[Briyan Efflin Syahputra]]>;
<![CDATA[Anggit Esti Irawati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v7i2.41356
<![CDATA[Bribery has become the kind of corruption with the highest annual incidence rate. Therefore, the hunt for solutions to these problems must continue. Consequently, this research must be conducted. The objective is to examine how big data and the whistle-blowing system affect the prevention of bribery. This investigation was conducted utilizing a quantitative methodology. 191 auditors from the Financial and Development Supervisory Agency (BPKP), the Supreme Audit Agency (BPK), and the Indonesian Government Inspectorate were surveyed via distributing questionnaires. This research employs structural equation modeling (SEM) with the assistance of the smartPLS application for statistical testing. Both big data and the whistle-blowing system have proven to have a positive impact on bribery prevention, according to the findings of this study.]]>
<![CDATA[Making Meaning of Reducing Boarding House Costs during the COVID-19 Pandemic ]]>
<![CDATA[Dewa Made Adi Dharma]]>;
<![CDATA[Mohammad Iqbal Bakry]]>;
<![CDATA[Jurana Jurana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v7i2.41902
<![CDATA[This study aims to investigate the meaning of "cost" of boarding houses in the COVID-19 pandemic for boarding house entrepreneurs in Palu City, Central Sulawesi, Indonesia. This study uses the transcendental phenomenology approach of the interpretive paradigm. The interview, observation, and documentation were used to collect research data. The results of the study found three types of costs during the COVID-19 pandemic. First, the cost of boarding is interpreted as a noble good. Second, the cost of boarding is interpreted as a benefit to others. Third, the cost of boarding is interpreted as a deferred liability. These three meanings were then synergized into a sense of gratitude as a result of exploring the essence and meaning of bearing costs during the COVID-19 pandemic.]]>
<![CDATA[Auditors’ Communication with Audit Committee: Evidence from Indonesia ]]>
<![CDATA[Eliza Fatima]]>;
<![CDATA[Sylvia Veronica Siregar]]>;
<![CDATA[Vera Diyanty]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v7i2.42482
<![CDATA[The aim of this study is to explore the auditors’ communication with those charged with governance (TCWG). Specifically, we examine the communication between auditors and the audit committee on the audit of financial statements in the year 2020 in the Indonesian setting. We use questionnaires to collect the data. Our samples are 72 audit committee members from various industries. We find that most of the auditors have discussed the matters that are required by the audit standards. However, we find that almost ten percent of the respondents reported that there was no kick-off meeting before the start of the audit process. The absence of a kick-off meeting may indicate that the audit plan is not communicated in a timely manner to the audit committee. We also find that face-to-face communication through a meeting is preferred to written communication most of the time.]]>
<![CDATA[The Role of Taxpayer Trust and Awareness on Voluntary Compliance: An Experimental Study ]]>
<![CDATA[I Putu Hendra Martadinata]]>;
<![CDATA[I Nyoman Putra Yasa]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v7i2.43346
<![CDATA[This study is a development of previous research which found that fair treatment from the tax authorities were not able to encourage taxpayer compliance. It is suspected that this is caused by another personality element, namely taxpayer awareness. Therefore, this study examines the effect of taxpayer trust and awareness on taxpayer voluntary compliance using the experimental method. The participants of the experiment were 106 students of Undergraduate Accounting Program, Ganesha University of Education. The results of this study found that trust in tax authorities is a very important factor in shaping compliance behavior, especially for taxpayers who have low tax awareness. Meanwhile, taxpayer awareness has an important role in shaping compliance behavior when the condition of trust in tax authorities is low. The results of this study are expected to contribute theoretically and practically, to emphasize the importance of forming taxpayer awareness and trust in tax authorities.]]>
<![CDATA[Evaluation of Internal Audit Role as a Governance, Risk and Compliance Partner, Trusted Advisor and Value Driver to Implement Strategy : (Case Study of Indonesia’s Social Health Insurance Provider) ]]>
<![CDATA[Tandid Nasal]]>;
<![CDATA[Lindawati Gani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v7i2.47931
<![CDATA[This study aims to evaluate the alignment of the scope of internal audit activities with the strategy of Indonesia’s Social Health Insurance Provider (BPJS Kesehatan). The perception of the added value provided by the internal audit is often described as hazy and enigmatic. Therefore, Eulerich and Lenz (2020) defined the internal audit role into three scopes: Governance, risk and compliance (GRC) partner, trusted advisor and value driver. This qualitative research uses a case study method by collecting internal organisational documents, questionnaire surveys and interviews. The results show that BPJS Kesehatan’s internal audit can act as both a GRC partner and a trusted advisor. However, its internal audit activity is not prepared and aligned with the implementation of the organisation’s strategy. The internal audit function is nevertheless moving towards aspects in which it may add more value to the success of the organisation’s strategy.]]>
<![CDATA[Corporate Social Responsibility of Five-Star Hotels in Bali ]]>
<![CDATA[I Gusti Ayu Intan Saputra Rini]]>;
<![CDATA[Muhammad Asyraf Hasim]]>;
<![CDATA[Luh Kade Datrini]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v7i2.49640
<![CDATA[This study aims at describing the CSR of five-star hotels in Bali, analyze the perceptions of the surrounding community towards hotel CSR and provide recommendations for CSR strategies for hotels based on the GRI Standards and local community perceptions. Respondent samples were selected using purposive sampling and data in the study were collected using interviews, documentation and questionnaires. This study uses an interactive model of qualitative data analysis techniques. The results of the study prove that: for the CSR the five-star hotels in Bali do not have an autonomous sector and do not have their own budgetary authority. Five-star hotels in Bali have also not reported their own CSR activities in the sustainability report. CSR activities of the hotels are mostly in the form of donations (philanthropy). 29% of the CSR activities of the hotels are perceived as low by the surrounding community, and in the end, this research is able to produce several recommendations for CSR management strategies for five-star hotels in Bali.]]>
<![CDATA[The Influence of Love of Money and Machiavellian Towards Fraud with Faith of Karma Phala as Moderation ]]>
<![CDATA[I Made Pradnyana Paradila Pradnyana]]>;
<![CDATA[I Ketut Sujana]]>;
<![CDATA[Anak Agung Gde Putu Widanaputra]]>;
<![CDATA[Ni Ketut Rasmini]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v7i2.49672
<![CDATA[This study aims to analyze the effect of love of money and machiavellian on fraud, as well as to test whether belief in karma phala can weaken this influence. This research was conducted on LPD administrators in Buleleng Regency with a total sample of 213 respondents, which were analyzed by SEM PLS 3.0. The results showed that love of money and machiavellian positively affect fraud. This means that the more the love of money and machiavellian possessed by the LPD management, the higher the tendency to commit fraud. Belief in karma phala can weaken the influence of the love of money and machiavellian on fraud. This means that the attitude of love of money and machiavellian accompanied by the practice of good karma phala can reduce the negative influence of the love of money and machiavellian on fraud.]]>
<![CDATA[The Influence of Intellectual Capital on the Performance of Higher Education Institutions: The Mediation Role of Performance Measurement Systems ]]>
<![CDATA[Suryo Pratolo]]>;
<![CDATA[Tiyas Puji Utami]]>;
<![CDATA[Hafiez Sofyani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v7i2.51850
<![CDATA[Higher education institutions (HEIs) have a key role in developing a country by improving the quality of human resources. Thus, this study aims to empirically examine the determinants of HEI performance, i.e., intellectual capital and performance measurement systems. This study also investigates the mediating effect of the performance measurement system itself. This quantitative study used a questionnaire survey distributed to private higher education institutions (PHEIs) located in several provinces on Java Island, Indonesia. This study employed a purposive sampling technique with respondents' criteria of structural officials in the financial sector at private higher education institutions (PHEIs) on Java Island. The questionnaire responses obtained were 186 samples, and Partial Least Square was utilized to test the hypothesis. The results exhibited that the performance measurement systems mediated the relationship between intellectual capital and HEI performance. Further, this research contributes theoretically and practically, especially in implementing intellectual capital mobilized in the performance measurement system to improve the performance of HEIs.]]>
<![CDATA[The Micro, Small and Medium Enterprises Financing Based on Financial Technology ]]>
<![CDATA[Ica Rika Candraningrat]]>;
<![CDATA[Vera Intanie Dewi]]>;
<![CDATA[Nyoman Abundanti]]>;
<![CDATA[Ni Wayan Mujiati]]>;
<![CDATA[Badaruz Zaman]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v7i2.52715
<![CDATA[Financial technology innovations that are currently developing have provided convenience for the user community in the fields of financial systems, asset management to micro and small business (MSME) financing. The long objective of this research is to optimize the Peer-To-Peer Lending financing model based on the analysis of the preferences of potential lenders in determining MSME financing decisions. This type of research is descriptive quantitative research. Sampling used purposive sampling of MSME actors throughout Bali. The data analysis technique used is logistic regression analysis. The results showed that the estimation model can determine the decision to provide financing to Peer-to-Peer Lending. The variable amount of credit and the term of financing proved to be able to predict financing decisions significantly. While the financing objective variable is not proven to be able to predict financing decisions significantly in Peer-to-Peer Lending financial institutions.]]>
<![CDATA[The Evaluation of Internal Control System for Market Retribution Collection ]]>
<![CDATA[Syafruddin Syafruddin]]>;
<![CDATA[Sri Rahayu]]>;
<![CDATA[I Putu Gede Diatmika]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v7i2.52842
<![CDATA[To evaluate the internal control system for the collection of market levies, the Sumbawa Regency government cooperates with several agencies such as the Department of Transportation, the Department of Cooperatives, Industry and Trade, the Regional Finance and Revenue Management Agency and Bank Rakyat Indonesia with the aim of maximizing Regional Original Income through E-Retribution and avoiding budget leakage and assist the government in accurate economic planning and increase the circulation of money so that it is faster. This study uses a qualitative approach, data collection techniques through observation, interviews and documentation. The results show that the implementation of E-Retribution can make it easier for traders to pay market fees and can solve problems in managing user fees manually, because E-Retribution can be more effective, efficient and more transparent and accountable in increasing Regional Original Income.]]>
