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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 8 No 2 (2023)" : 18 Documents clear
Success Analysis of Flip: A Free Interbank Funds Transfer Mobile Application Using the UTAUT2 Model Madek Jeani Purnama; Ni Putu Sri Harta Mimba; Maria M. Ratna Sari; Dodik Ariyanto
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.65454

Abstract

   The COVID-19 pandemic has profoundly influenced consumer behavior, leading to a surge in online transactions, particularly through social media platforms. However, transactions involving money transfers between different banks often incur fees, posing a challenge. The Flip application emerges as a viable solution, offering a novel approach to such transactions within the e-commerce landscape. Despite its relative novelty, the Flip application plays a significant role in addressing this challenge. Notably, there is a paucity of studies analyzing the success of this digital platform within the e-commerce domain. This research aims to bridge this gap by adopting the UTAUT2 model, extending it with the variables PR, PT, and SE. Employing accidental sampling, data were collected and analyzed using SEM-PLS. The study reveals that PE, SI, PV, and HAB significantly influence the intention to use Flip. These findings suggest that improving services in these areas can contribute to increasing the user base of the Flip application. This research not only adds to the understanding of digital application success but also provides actionable insights for Flip application system providers seeking to enhance user engagement. 
The Mediating Role of Accounting Information Systems in Determining MSME Performance Ni Wayan Sri Tresna Egawati; I Gusti Ayu Purnamawati; Edy Sujana
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.65915

Abstract

  This study explores the impact of institutions, human resources, finance, and marketing on accounting information systems and their consequential effects on MSME performance in Jembrana Regency. Focused on 126 MSMEs in the culinary sector, initially struggling, the research is crucial for the region's economic progress. Utilizing convenience sampling, the study employs SEM-PLS with SmartPLS Version 3 software for data analysis, considering unobserved variables. Findings reveal a significant positive influence of institutions, human resources, finance, and marketing on the MSME accounting information system. Moreover, the accounting information system acts as a mediator, translating these influences into positive outcomes for MSME performance. These insights not only guide the Jembrana Regency Government in formulating policies to enhance the accounting information system and MSME performance but also offer valuable considerations for MSME players aiming to refine competitive strategies. This research contributes to financial accounting, accounting information systems, and strategic management fields, providing a nuanced understanding of the interconnected dynamics. As the first comprehensive study of its kind in the Jembrana Regency, these findings serve as a foundational reference for future research in related domains. 
The Mediating Role of Purchase Intention on the Effect of Product Quality and Price Fairness on Purchasing Decisions Kadek Geby Oktaviari; Agus Wahyudi Salasa Gama; I Gusti Agung Eka Teja Kusuma
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.66966

Abstract

   Children's apparel sector is surging in Indonesia, posing challenges for children's clothing retailers, exemplified by CV. Patras Development. In the realm of heightened market competition, innovation becomes imperative. CV. Patras Development grapples with obstacles such as external competitors offering more cost-effective solutions and raw material sourcing intricacies, compounded by a tranquil business environment in Bali. This quantitative research adopts a methodological approach focusing on latent variables—Product Quality (X1) and Price Fairness (X2) as influencers, and Purchase Interest (Y1) and Purchasing Decisions (Y2) as influenced variables. The study encompasses 72 consumers of children's clothing at CV. Patras Development, with data meticulously processed using SmartPLS accounting software. The findings elucidate that Product Quality and Price Fairness significantly influence the purchasing interest of clothing consumers at CV. Patras Development. Noteworthy is the positive impact of Price Fairness on purchasing decisions, whereas Product Quality and Purchase Intention exhibit no discernible effect on purchasing decisions. Intriguingly, the mediation of Purchase Intention between product quality and price fairness proves inconsequential in shaping purchasing decisions among clothing consumers at CV. Patras Development from an accounting perspective. 
Navigating the Whistleblowing and Fraud Prevention Literature: A Scopus-Based Bibliometric Exploration Ratna Marta Dhewi
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.67416

Abstract

This research undertakes a thorough examination of whistleblowing and fraud prevention literature through a Scopus-based bibliometric analysis. The study identifies influential works, offering thematic insights valuable for academics and practitioners concerned with corporate accountability. The analysis of publication frequency, metrics of citation, and visualization of data covers 12,791 citations from 200 whistleblowing-related articles spanning 1982-2022. The primary keyword, strongly linked to "whistleblowing system," "accounting and fraud," and "company," holds a total link strength of 1,683. Contributions from 285 scholars across 44 publishers in 7 countries, encompassing various languages, are analyzed. Leading publisher Springer Netherlands, with 57 publications and 4,295 citation counts, is highlighted. The most prolific whistleblowing writer was J.P. Keenan from The Institute for Leadership and Global Education, United States. The study employs network visualization tools to outline the centrality features of keyword clusters. Additionally, it provides a summary of positive and negative determinants in predicting whistleblowing and fraud reporting intentions. This marks the first comprehensive review of Scopus-based whistleblowing and fraud prevention literature.
Determinant of Audit Forensic in Indonesia Rida Perwita Sari; Erna Sulistyowati; Rika Puspita Sari
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.67675

Abstract

   This study aims to examine the influence of determinants on forensic audits, which were conducted on educators and internal auditors in Indonesia. Empirical studies in a quantitative context include statistical analysis in data management. The sampling technique was carried out randomly from the population. Research with survey techniques with the help of questionnaires. Data analysis was carried out by direct and indirect tests with the help of WarpPLS (SEM). The results of this study indicate that communication skills has an effect on forensic auditing, problem solving skills has an effect on forensic auditing, presentation skills has an effect on forensic auditing, forensic accounting curriculum has an effect on forensic auditing, forensic accounting curriculum partially mediates the effect of communication skills on forensic auditing, the forensic accounting curriculum partially mediates the effect of problem solving skills on forensic auditing, and the forensic accounting curriculum does not mediate the effect of presentation skills on forensic auditing. The implications of this research are aimed at the auditor profession in Indonesia so that they pay more attention to their own ability to attend forensic auditor training and have professional certification before taking a forensic audit job. 
Optimizing Accounting Practices for Financial Management in Orchid Cultivation: A Comprehensive Approach for Farmers in Dadaprejo Junrejo Village, Batu City Wuryan Andayani; Sutrisno T
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.67689

Abstract

   Founded in 2007, DD Orchid in Dadaprejo, Junrejo District, Batu City, is a notable player in orchid cultivation, offering a diverse range of orchids at various price points. Despite its success, the organization faces challenges such as irregular bookkeeping, disorganized stock management, and a lack of basic bookkeeping training for collaborating farmers. This empirical research investigates the impact of proposed solutions on enhancing operational efficiency. The study, spanning a 2-hectare property with advanced watering systems and involving 80-100 plasma-assisted farmers, addresses these challenges through strategic interventions. Firstly, it explores the impact of elevating human resource quality within DD Orchid. Secondly, the implementation of disciplined administrative and financial practices, including regular financial statements, is examined for its effect on overall management. Thirdly, the study evaluates the impact of optimizing orchid code management. Lastly, the research investigates the effectiveness of providing training to plasma-assisted farmers on creating simple financial reports. The anticipated results aim to provide empirical evidence on the effectiveness of these solutions in streamlining administrative, financial, bookkeeping, and human resource management within DD Orchid and among its collaborating farmers. 
The Value Relevance of Sustainability Disclosure Quality Aulia Fuad Rahman; Desi Tri Kurniawati; Ayu Aryista Dewi; Kholilah Kholilah
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.68924

Abstract

   In the contemporary landscape, ESG (environmental, social, and governance) performance has emerged as a pivotal concern for capital market investors. Despite its prominence, the ongoing debate in the literature regarding the value relevance of ESG underscores the need for empirical insights. This study addresses this gap by investigating the moderating role of ESG disclosure quality in shaping the relationship between earnings, annual changes in earnings, and stock returns. Drawing on a dataset comprising 254 firm-year ESG reports in Indonesia from 2017 to 2022 and employing panel data regression, the research unveils compelling results. It demonstrates that high-quality ESG disclosure not only reinforces the impact of earnings and annual changes in earnings on stock returns but also signifies a lower risk of future sustainability and long-term growth. These findings substantiate the idea that robust integration of sustainability principles in business practices contributes significantly to the creation of shareholder value. Importantly, this research carries profound implications for Indonesian companies, emphasizing the critical role of ESG disclosure in fostering sustainable business practices and enhancing shareholder value in the evolving landscape of capital markets. 
Accountant’s Heroism to Report Fraud Collectively through Organizational Support Syaiful Iqbal; Putri Wulanditya
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.69944

Abstract

   Financial fraud is possibly to be detected by accountants. However, not all accountants are willing to report fraud within the company. This study investigates the possibility of accountants’ heroic acts as whistleblowers individually or collectively in the presence or absence of organizational support. The data was collected from an experimental activity which was designed in the form of a 2x2 between-subject, by involving master accounting students and chartered accountant programs as participants. Then, data was analyzed using an independent sample t-test and analysis of variance to confirm the hypothesis. The results provide evidence that the likelihood of accountants intending to whistleblowing is more substantial when done collectively than individually, and the presence of organizational support strengthens whistleblowing intentions compared to those who do not receive organizational support. These findings contribute to supporting discussion in behavioral accounting and triggering companies to pay attention to the accountant's role as a whistleblower, and thus, support whistleblowing that accountants may carry out. 

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