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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 16 Documents
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Search results for , issue "Vol 8 No 1 (2023)" : 16 Documents clear
The Moderating Role of Environmental Performance in the Effect of Profitability, Liquidity and Growth Opportunities for Disclosure on Carbon Emissions Aviani Widyastuti; Seva Eka Cahyani; Ihyaul Ulum
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.57888

Abstract

This study aims to examine the effect of profitability, liquidity, and growth opportunity on carbon emission disclosures with environmental performance as a moderating variable. The population of this study is high-profile industrial companies listed on the Indonesia Stock Exchange (IDX), with the sample in this study being 123 high-profile industrial companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Determination of the number of samples used purposive sampling method. The hypothesis was tested using the SPSS 26 program with Multiple Regression Analysis (Multiple Linear Regression) and Moderated Regression Analysis (MRA). The results of this study indicate that profitability and liquidity have a significant effect on carbon emission disclosures. Growth Opportunity do not have a significant effect on carbon emission disclosures. Environmental performance has a significant effect on carbon emission disclosures.
Determinants of Cost Recovery Rate of Inpatient Cases: Evidence from Indonesian Public Hospitals Maqhfirah Rahayu; Heru Fahlevi; Ratna Mulyany
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.59019

Abstract

This study aims examine the influence of patient profile, severity, length of stay, and bed class for cost recovery rate (CRR) of inpatient cases in three Indonesian public hospitals located in Aceh Province, Indonesia. Data were collected from hospital insurance claim from 2018 to 2020. The number of patient dataset collected in this study is 23,125 cases from top ten most frequent cases. Using Multiple Linear Regression, this study found that patient gender, age, length of stay, severity and bed class have a positive significant effect on CRR the inpatient cases. In addition, this study also used questionnaires to elaborate the perspective of managers and doctors in the public hospitals on cost management system and procedures in their hospitals. The results suggested that improved cost management system and procedures are required to improve CRR of the patient treatments.
Competitive Advantage and Intellectual Capital as Mediators of the Influence of Corporate Governance on Firm Value Gede Putu Agus Jana Susila; I. B. Anom Purbawangsa; Henny Rahyuda; Luh Gede Sri Artini
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.59442

Abstract

This study aims to test and explain the relationships between corporate governance, firm values, competitive advantage, and intellectual capital. This research is explanatory research using quantitative research designs conducted on companies participating in the Asean Corporate Governance Scorecard assessment from six countries, namely Indonesia, Malaysia, Thailand, Singapore, the Philippines and Vietnam during 2019 to 2021. The total population in this study was 135 companies based on ASEAN asset classes per Country, 2019, namely: 10 companies for Indonesia, 37 companies for Malaysia, 19 companies for the Philippines, 26 companies for Singapore, 42 companies for Thailand, 1 company for Vietnam. ASEAN asset class award recipients consist of diverse companies from the financial, industrial, goods and services, consumer, property, energy, telecommunications and media sectors. The results show that (1) corporate governance have a negative effect on the company's firm value, (2) corporate governance have a positive effect on competitive advantage, (3) corporate governance have a positive influence on intellectual capital, (4) intellectual capital have a positive effect on firm value, (5) intellectual capital has a positive influence on competitive advantage, and (6) competitive advantage v has a positive effect on firm value.
How Temporary Book Tax Differences Influence Earning Quality? An Integrated Analysis with Investment Opportunity Set and Human Capital Jacobus Widiatmoko; Maria Goreti Kentris Indarti; Luluk Muhimatul Ifada
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.60842

Abstract

We examined three variables, including the differences of temporary book tax, investment opportunity sets, and human capital to recognize if any of these variables have different impact on earnings quality. The population use of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. Based on the purposive sampling technique, a total of 338 data were obtained. By using ordinary least square technique of analysis, the test results reveal that the differences of temporary book tax have a negative impact on quality of earnings and the investment opportunity set has a positive impact on quality of earnings. Meanwhile, human capital has no impact on quality of earnings. Our study provides insight that the differences of temporary book tax and investment opportunity sets are important information that must be considered by investors in analyzing the quality of company earnings, so that investment provides optimal returns.
Development of the Digital Financial Accounting I Learning Module in the Digital Nomad Era Ni Luh Gede Erni Sulindawati; Lucy Sri Musmini
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.63365

Abstract

This study aims to develop an effective and practical digital module for learning financial accounting I. The development uses the ADDIE model which consists of five stages which include analysis, design, development, implementation, and evaluation. The digital financial accounting learning module 1 developed contains an introduction, learning materials in the form of PPT, working papers in the form of Microsoft excel, summaries, practice questions and assessment rubrics. Based on the results of the evaluation of material experts and original media, the results of the digital media are valid and can be implemented. Digital module developed that can help facilitate students in understanding the material in learning financial accounting I.
Exploring Indonesian Higher Education Neoliberalization: A Discourse on the Role of Accounting Ali Djamhuri; Wiwik Hidajah Ekowati
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.63508

Abstract

The neoliberalization of higher education has attracted academic debate and public interest. Though less known by the public, accounting terminologies play a prominent role in that process more particularly in sticking commercial values to the life of universities that eventually made universities far from their own original missions. Applying Critical Discourse Analysis (CDA), this study explores the neoliberalization of Indonesian higher education by questioning how it took place, what kind of linguistic terminologies or jargon are mostly used, and how accounting concepts, terminologies, and technologies take a role in it. This study found that accounting—through its concepts, jargon, and technologies—helped a lot in making the success of the neoliberalization of Indonesian higher education. Accounting notions like efficiency, productivity, effectiveness, accountability, transparency, and fairness take their cognitive and emotive roles in supporting highly competitive modes of academic life in universities so that the core of neoliberal ideology, that is competition, has been made to be more easily, scientifically, and psychologically justifiable for both individuals and society. Moreover, transactional and commercial motive-based behaviours as an impact of the more liberalized way of life, expand rapidly to become a standard way of acting both on and outside the campuses which accelerates the formation of a more individualistic and competitive Indonesian society. Bureaucratically, the university officials—from the lowest level such as the head of the department up to the Rectors—tend to be more sensitive to achieving a series of standardised, quantitative, technical, short-term, and pragmatic performance indicators dictated by national and international ranking agencies like Webometric than to deal with more ideal, educational, and long-term mission achievement.

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