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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 24 Documents
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Search results for , issue "Vol 9 No 1 (2024)" : 24 Documents clear
Commissioner Diversity, Environmental Pressures, and Sustainability Disclosure Before and During The COVID-19 Pandemic Muhammad Wisnu Girindratama; Nurma Juwita; Setyaningtyas Honggowati; Doddy Setiawan
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.50610

Abstract

This study aims to examine the influence of the diversity of the board of commissioners and environmental pressures on the disclosure of sustainability reports before and during the COVID-19 pandemic. This research is quantitative and uses secondary data obtained from annual reports and sustainability reports issued by each company. The sample was determined using a purposive sampling technique. Before the COVID-19 pandemic, the size of the board of commissioners had a negative effect on the disclosure of sustainability reports, while gender, education, and citizenship diversity had a positive effect. During the COVID-19 pandemic, gender diversity and the size of the board of commissioners positively affected the disclosure of sustainability reports, whereas education and citizenship diversity had no effect. This study compares the influence of the diversity of the board of commissioners and environmental pressures before and during the COVID-19 pandemic.
Accountability of Mantaa Duku’ in the Toraja Community Natalia Paranoan; Erna Pasanda; Mira Labi Bandhaso; Anthon Paranoan; Carolus Askikarno Palalangan
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.51436

Abstract

The purpose of this study is to reveal the meaning of accountability in the procession of Mantaa Duku' (distribution of buffalo meat) during the Rambu Solo ceremony (funeral ceremony) in Toraja, Indonesia. This research employs qualitative methods with an interpretive paradigm. Data collection was conducted through observation, in-depth interviews, and documentation involving seven informants. The researcher was directly involved in the daily activities of the informants to obtain valid data. The data was analyzed using the Miles and Huberman method and Ethnography methods to uncover the meaning of accountability in the Mantaa Duku’ procession. The results of this study indicate that the accountability of Mantaa Duku' activities in the Toraja community is centered on upholding the values of transparency, fairness, and responsibility. These values are integral to the community's social and cultural fabric, ensuring that the distribution of buffalo meat is conducted in a manner that reflects communal trust and ethical standards. The findings highlight the importance of cultural practices in shaping the understanding of accountability and demonstrate how traditional ceremonies can embody principles of good governance. This study contributes to the broader discourse on accountability by providing insights from a culturally specific context, emphasizing the role of traditional values in contemporary practices.
The Effect of Sustainability Disclosure and Company Performance: Profit or Image? Elfina Astrella Sambuaga
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.54045

Abstract

This study examines the effect of company sustainability report disclosure on company performance, focusing on the environment, social, and governance (ESG) score and ESG Reporting score. The sample consists of non-financial companies listed on the Indonesia Stock Exchange during the 2015-2019 period, comprising 1,744 observations. The results reveal that sustainability report disclosure has a negative and significant effect on overall company performance. However, when examining profitability specifically, disclosing information on sustainability activities has a positive and partially significant effect. These findings support the theory of legitimacy, suggesting that companies engage in sustainability report disclosures to enhance their image. At the same time, the disclosures serve as a signal to investors and the market, aligning with stakeholder theory. This dual perspective underscores the complex role of sustainability reporting in corporate strategy and investor relations. By highlighting both the potential drawbacks and benefits of sustainability disclosures, this study provides valuable insights for companies, investors, and policymakers aiming to balance ethical practices with financial performance. Ultimately, the research contributes to the ongoing discourse on the impact of ESG factors on corporate success and the strategic importance of transparent sustainability reporting.
The Analysis of Time-Driven Activity-Based Costing to Increase Customer Profitability: (A Case Study of Distributor Company) Feki Wahyu Colimah; Lindawati Gani
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.57398

Abstract

This research aims to implement and analyze the concept of time-driven activity-based costing (TDABC) to allocate the cost of serving customers to their accounts, analyze customer profitability, and formulate strategic decisions to increase customer profitability. The study employs a case study strategy with a mixed methods research approach, utilizing various research tools to obtain detailed data. The collected data is analyzed using descriptive analysis with explanation-building techniques. The results reveal that the ten largest customers were profitable for Company A in 2021; however, the most significant profit was not generated by customers who contributed the greatest revenue, and vice versa. The customer profitability analysis indicates that two customers require the highest service priority and care, seven customers should be managed with periodic evaluations, and one customer does not require service priority. These findings underscore the importance of a nuanced approach to customer management and strategic decision-making to enhance overall profitability. By implementing TDABC, companies can more accurately allocate costs and identify key areas for improvement in customer service and profitability.
Determinants of Budget Managers' Performance at Mpu Kuturan Singaraja State Hindu College: An Analysis of Budget Participation, Goal Clarity, and Organizational Commitment Putu Wika Putrawan; Edy Sujana; I Gusti Ayu Purnamawati
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.58065

Abstract

In the fiscal year 2022, the Mpu Kuturan Singaraja State Hindu College, as a work unit under the Ministry of Religion, was unable to achieve the budget absorption targets stated in the performance agreement. Consequently, it is necessary to identify the factors affecting the performance of budget managers. These factors include budget participation, clarity of budget goals, and organizational commitment. This study is descriptive research with a quantitative approach, utilizing both primary and secondary data. The results reveal that budget participation has a negative and significant effect on the performance of budget managers. Conversely, the clarity of budget goals and organizational commitment variables positively and significantly affect budget managers' performance. Furthermore, this study examines indirect influences, showing that budget participation mediated by organizational commitment negatively and significantly impacts budget managers' performance. In contrast, clarity of budget goals mediated by organizational commitment positively and significantly affects budget managers' performance. These findings highlight the importance of clear budget goals and strong organizational commitment in enhancing the performance of budget managers, while budget participation alone may not be sufficient. This research provides valuable insights for improving budget management practices at educational institutions and similar organizations, emphasizing the need for strategic alignment and commitment to achieve budgetary targets.
SMEs Business Survival Model During the COVID-19 Pandemic: A Case Study of Handicraft SMEs in Bali Province Ni Luh Wayan Sayang Telagawathi; Ni Made Suci; Ni Made Amanda Dewantini; Ni Kadek Sinarwati
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.58292

Abstract

Business resilience is essential for MSMEs to survive any crisis. This study examines the factors that influenced the survival of handicraft MSMEs in Bali Province during the COVID-19 pandemic, arguing that their survival heavily depended on pre-existing socio-economic relations. This aligns with previous research indicating that MSMEs, while vulnerable to external pressures, possess socio-economic capital that is often underutilized. The central role of MSME owners and managers is crucial, as is a supportive business environment where business sector actors, local communities, and government collaborate to assist MSME owners and managers. The study finds that weaving SMEs in Bali successfully adapted to their environment, leveraging social capital in the form of social embeddedness. This social cohesion, demonstrated through community and stakeholder support, provided vital social connections that enabled these businesses to withstand the challenges posed by the COVID-19 pandemic. The findings underscore the importance of optimizing socio-economic capital and fostering collaborative support networks to enhance MSME resilience. This research offers valuable insights for policymakers and business leaders aiming to strengthen the resilience of MSMEs in similar contexts, highlighting the need for strategic collaboration and community engagement to support business continuity during crises.
Determinants of Illegal Lending Engagement in Indonesian Rural Areas Ascaryan Rafinda; Hasan Al Jafa; Agus Suroso; Putri Purwaningtyas; Muhammad Farid Alfarisy; Kiky Srirejeki
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.62253

Abstract

This research aims to identify the factors that influence individuals to engage in illegal lending in rural Indonesian areas. Specifically, the study examines the roles of financial knowledge and economic pressure in this decision-making process. Data were collected from 246 participants through both online and paper-based questionnaires. The hypotheses were tested using probit analysis. The findings reveal that financial literacy levels do not significantly affect illegal lending behavior, whereas economic pressure has a significant impact on the decision to engage in illegal lending. These results suggest that efforts to reduce illegal lending should focus on alleviating economic pressures faced by people in rural areas. By addressing the underlying economic conditions that drive individuals toward illegal lending, it is possible to mitigate this behavior and promote more sustainable financial practices. This research contributes to the understanding of illegal lending dynamics and offers valuable insights for policymakers and financial educators aiming to improve financial stability and reduce reliance on illegal lending in rural communities.
Factors Affecting the Performance of Tax Authorities with Tax Compliance as a Moderating Variable: An Empirical Study on Small and Medium Enterprises in West Jakarta Waluyo Waluyo
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.66006

Abstract

Achieving tax revenue targets is a significant concern for the government. A lack of taxpayer knowledge about their tax obligations, coupled with frequently changing and complex tax regulations, leads to taxpayer negligence and non-compliance, ultimately impacting tax revenues. This quantitative research examines the factors affecting the performance of tax authorities, with a focus on tax compliance as a moderating variable, specifically among small and medium enterprises (SMEs) in West Jakarta. Data were collected using a questionnaire distributed to 100 SME actors in the area. The study's results indicate that tax knowledge does not significantly impact the performance of tax authorities. In contrast, tax complexity and tax compliance do significantly influence tax authority performance. Additionally, tax compliance does not strengthen the relationship between tax knowledge and tax complexity on the performance of tax authorities. These findings suggest that to improve tax authority performance and increase tax revenues, efforts should focus on simplifying tax regulations and enhancing tax compliance rather than solely increasing tax knowledge among taxpayers. This research provides valuable insights for policymakers and tax administrators aiming to optimize tax authority performance and compliance among SMEs.
The Influence of Green Governance, Implementation of Energy Accounting, and Green Human Resource Management on Sustainability Performance: An Empirical Study in the Hospitality Industry in Bali Komang Adi Kurniawan Saputra; Putu Ayu Sita Laksmi
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.66630

Abstract

This research aims to conduct an empirical study on the relationship between stakeholder pressure in the form of green governance, the implementation of energy accounting, and green human resource management, and their impact on sustainability performance. The study focuses on the hospitality industry, specifically star-rated hotels in Bali Province, Indonesia, with a population of 300 hotels. A proportionate stratified random sampling technique was employed to select the sample. Data were collected using a questionnaire instrument through survey techniques and analyzed using multiple linear regression. The originality of this study lies in the development of new variables that have not yet been explored in the current accounting research. The results indicate that green governance, energy accounting, and green human resource management have a significant positive influence on sustainability performance. The findings contribute to the development of stakeholder theory and provide practical insights for hotel management on developing green strategies and achieving the green hotel designation, which aligns with societal and customer legitimacy goals. Additionally, the study offers policy implications for enhancing the supervision and enforcement of existing regulations to ensure a more mandatory nature of green practices in the hospitality industry.
The Effect of Good Governance on Preventing Potential Fraud in the Management of BOK Funds at Puskesmas in Mojokerto District Yoosita Aulia; Nurhayati Sofian; Alberta Esti
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.68443

Abstract

This study aims to test and analyze the effect of good governance—specifically accountability, effectiveness, and transparency—on the potential for fraud in the management of BOK funds at Puskesmas (Health Centers) in Mojokerto District. A simple random sampling technique was employed, and samples were selected randomly based on the calculated sample size using the Slovin formula. The analysis was conducted using multiple linear regression to determine the relationships between the variables. The findings reveal that accountability, effectiveness, and transparency do not significantly influence the potential for fraud at the Mojokerto Regency Health Centers. This suggests that the implementation of good governance practices does not directly impact the potential for fraudulent activities in the management of BOK funds at these health centers. These results highlight the need for further investigation into other factors that may contribute to fraud prevention and underscore the complexity of fraud management within public health institutions.

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