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[Developing Measurements for Creating Shared Value (CSV): Aspects and Indicators ]]>
<![CDATA[Suripto Suripto]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v9i1.68509
<![CDATA[This research aims to develop a Creating Shared Value (CSV) measurement that fulfills a sustainable context and avoids overlap. The study initially identifies two key aspects—business and social—comprising 27 indicators. Through further analysis, the research conceptualizes CSV measurement by incorporating an additional environmental aspect. This development addresses existing gaps by enhancing CSV disclosure aspects to more accurately assess the level of CSV disclosure. By fulfilling the sustainability context based on legitimacy theory, this approach can help companies gain legitimacy and support from stakeholders, thus enabling them to compete globally. The research employs a rigorous methodology to ensure that the new CSV measurement framework is robust and comprehensive. The findings suggest that a multidimensional approach to CSV, which includes business, social, and environmental aspects, provides a more holistic view of a company's efforts to create shared value. This refined CSV measurement can serve as a valuable tool for companies seeking to improve their sustainability practices and enhance their accountability to stakeholders.]]>
<![CDATA[Local Government Internal Audit Quality: Input Factors, Individual Level (Study on Inspectorate Auditors in North Sulawesi Province) ]]>
<![CDATA[Meidy Kantohe]]>;
<![CDATA[Frida Magda Sumual]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v9i1.68751
<![CDATA[The quality of local government internal audit is very important in realizing good governance and clean government. This study aims to provide empirical evidence regarding the effect of Communication Skills, Professional Commitment and Self-Efficacy on Local Government Internal Audit Quality and the role of self-efficacy in mediating the effect of professional commitment on local government internal audit quality. This research is explanatory research with a survey approach and uses the census method. The study was conducted on 220 Inspectorate auditors at 16 Inspectorates in North Sulawesi Province. The data collection technique used a questionnaire made using google form. The results showed that the higher the communication skills, professional commitment and self-efficacy, the better the quality of internal audit. Self-efficacy mediates the effect of professional commitment on internal audit quality.]]>
<![CDATA[The Influence of Intellectual Capital and Environmental Performance on Company Value with Financial Performance as an Intervening Variable in Manufacturing Companies ]]>
<![CDATA[Ni Kadek Aprina Asriani]]>;
<![CDATA[Desak Nyoman Sri Werastuti]]>;
<![CDATA[Anantawikrama Tungga Atmadja]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v9i1.69045
<![CDATA[This research aims to examine the influence of intellectual capital and environmental performance on firm value, with financial performance as an intervening variable, in manufacturing firms. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange (BEI), with samples selected based on specific criteria. Data analysis is conducted using SEM-PLS (Structural Equation Modeling-Partial Least Squares) with Smart PLS software version 3.0. The results reveal that intellectual capital positively and significantly impacts both financial performance and firm value. However, environmental performance does not significantly influence financial performance or firm value. Additionally, financial performance does not significantly impact firm value and does not mediate the relationship between intellectual capital, environmental performance, and firm value. These findings suggest that while intellectual capital directly enhances financial performance and firm value, environmental performance does not play a significant role in influencing these outcomes, and financial performance does not serve as a mediator in these relationships.]]>
<![CDATA[Environmental, Social and Governance Disclosure Scores and Tax Avoidance ]]>
<![CDATA[Adrian Teja]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v9i1.69573
<![CDATA[This paper aims to understand the effect of Environmental, Social, and Governance (ESG) disclosure scores on tax avoidance. The sample consists of public firms listed on the Indonesia Stock Exchange, excluding those in the financial services industry, for the period 2015-2021. We employ panel data regression methods, with the dependent variable being the total of deferred tax assets and liabilities and the independent variable being the Bloomberg ESG disclosure scores. The effect of Bloomberg ESG disclosure scores on tax avoidance is controlled by firm leverage, profitability, growth, and size. Our findings indicate that higher Bloomberg ESG disclosure scores have a positive effect on deferred tax assets relative to deferred tax liabilities. This suggests that firms with high Bloomberg ESG disclosure scores contribute to indirect stakeholders, reflecting a broader commitment beyond direct stakeholders. Additionally, we do not find statistical evidence of a significant effect of a firm's financial constraints and growth opportunities on the deferred tax assets relative to deferred tax liabilities. These results imply that tax avoidance is more influenced by a firm's commitment to ESG principles rather than its financial capabilities and growth opportunities. This research provides valuable insights for policymakers and corporate managers, highlighting the importance of ESG disclosure in shaping tax-related strategies and demonstrating a firm’s commitment to broader stakeholder engagement.]]>
<![CDATA[Exploring the Impact of Social Innovation and Managerial Ability on the Financial Performance of Social Enterprises: The Mediating Role of Social Performance ]]>
<![CDATA[Gusnardi Gusnardi]]>;
<![CDATA[Yesi Mutia Basri]]>;
<![CDATA[Hariadi Yasni]]>;
<![CDATA[Novita Indrawati]]>;
<![CDATA[Atiza Arrahmi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v9i1.70173
<![CDATA[Indonesia's efforts to achieve Social Development Goals (SDGs) targets through social enterprises play an essential role in addressing economic and environmental issues. However, these enterprises face numerous challenges and constraints. This study aims to investigate how social innovation and managerial ability affect the financial performance of social enterprises. Additionally, this research examines the role of social performance as a mediator. The population in this research consists of social enterprises in Riau Province, specifically cooperatives, waste banks, and medical clinics. A stratified random sampling technique was used to select the sample, with respondents being leaders and heads of business units in each social enterprise. A total of 226 respondents participated through the distribution of questionnaires. Data analysis using WarpPLS 7.0 reveals that social innovation and managerial ability positively influence the financial success of social enterprises. Furthermore, the mediating role of social performance significantly strengthens the connection between social innovation, managerial ability, and financial performance. These findings highlight the importance of enhancing social innovation and managerial skills to improve both social and financial outcomes for social enterprises. This research provides valuable insights for policymakers, practitioners, and social entrepreneurs aiming to optimize the impact of social enterprises in achieving sustainable development goals.]]>
<![CDATA[Examining Fraud Tendency: Personal Ethics and Love of Money from a Religious Perspective ]]>
<![CDATA[Reskino Reskino]]>;
<![CDATA[Rafrini Amyulianthy]]>;
<![CDATA[Nadia Tri Silvi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v9i1.70738
<![CDATA[This research aims to examine the impact of personal ethics and love of money on fraud tendencies, with religiosity as a moderating variable. This research uses primary data through questionnaires given to accounting and finance staff who work at Islamic commercial banks in the DKI Jakarta area. The research sample consisted of 149 respondents, and the analysis was carried out using the Partial Least Square method (PLS-SEM) using the SmartPLS. The results of this study reveal that love of money has a significant influence on fraud tendencies, while personal ethics does not have a significant influence on fraud tendencies. In addition, religiosity could only moderate the influence of the love of money on fraud tendencies, while no moderation occurred in the relationship between personal ethics and fraud tendencies. The novelty of this research lies in examining the complex relationship between factors such as personal ethics, love of money, religiosity, and fraud tendencies in the context of the Islamic banking environment. The results of this research can provide important insights regarding the factors that influence the tendency of fraud in the banking sector, especially Sharia banking, and the moderating role of religiosity in moderating the impact of the love of money. These findings can provide valuable guidance for Islamic banks and other researchers in their efforts to prevent fraud and develop sustainable business ethics.]]>
<![CDATA[The Impact of the Collapse of Silicon Valley Bank on the Volatility of Sectoral Stock Indices on the Indonesian Stock Exchange ]]>
<![CDATA[Fridayana Yudiaatmaja]]>;
<![CDATA[Trianasari Trianasari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v9i1.70976
<![CDATA[The aim of this research is to determine the impact of the collapse of Silicon Valley Bank (SVB) on the volatility of sectoral stock indices on the Indonesian Stock Exchange. The data collection technique used in this research is documentation. Secondary data were collected from the ten sectors on the Indonesian Stock Exchange, namely agricultural, mining, basic industry, various industries, consumer goods, property, infrastructure, finance, trade and services, and manufacturing, obtained from the Indonesian Stock Exchange website. The data were analyzed using an Android-based t-test application called the Difference Test to compare sectoral stock index volatility before and after the collapse of Silicon Valley Bank. The research results show that almost all sectors were significantly affected by the collapse of SVB, except for companies operating in the industrial sector. The sectors most affected by this incident were companies operating in the technology sector, followed by the raw goods sector. These findings highlight the interconnectedness of global financial events and their ripple effects on different sectors of the Indonesian stock market. This research provides valuable insights for investors and policymakers regarding sectoral vulnerabilities and the importance of monitoring global financial stability.]]>
<![CDATA[Impact of Financial Technology on the Financial Performance of Conventional Banks in Indonesia ]]>
<![CDATA[Riny Jefri]]>;
<![CDATA[Nurul Maghfirah Surianto]]>;
<![CDATA[Wayan Krisna Eka Putra]]>;
<![CDATA[Maya Novitasari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v9i1.71096
<![CDATA[This study intends to investigate variations in banking financial performance concurrent with Fintech expansion and to elucidate the influence of Fintech, or financial technology, on banking financial performance. Quantitative research is what this kind of study. For the years 2013 through 2020, conventional banking businesses listed on the Indonesia Stock Exchange (IDX) were the subject of this study. The Indonesia Stock Exchange's official website and the official websites of each firm provided research data in the form of yearly reports. Out of 43 data points, 22 firms made up the sample. Purposive sampling is the approach used for sampling. From the results of the Paired T Test Sample, the application of fintech has had an influence on the performance and health of conventional banking in Indonesia which is the sample in this research, although seen from the BOPO side it does not provide the same thing. According to the study's findings, fintech's rise is a disruptive innovation for the banking sector. This problem is closely correlated with people's need for financial convenience. Fintech has the potential to help banks with issues such as the unbanked population and increase financial penetration.]]>
<![CDATA[Embedding “Profit for Purpose” in Business and Entrepreneurial Education ]]>
<![CDATA[Fibriyani Nur Khairin]]>;
<![CDATA[Anisa Kusumawardani]]>;
<![CDATA[Yoremia Lestari Ginting]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v9i1.71507
<![CDATA[The paradigm shift in the business and entrepreneurial environment will also have an impact on business education in universities. This study aims to explore the uniqueness of social enterprises and then integrate the values into business and entrepreneurship education through the perspective of entrepreneurship theory. The research uses qualitative methods with a case study approach to social enterprises in East Kalimantan province. The data source comes from interviews with informants who are founders and managers of social enterprises and related documents. The result, based on entrepreneurship theory, reveals that two stages can be instilled in the learning process, which is the venture and monetization stage. The process between those stages will create the social enterprise values related to value potential (opportunity), driven value (competencies), and value appropriate (entrepreneur reward that is specifically related to entrepreneur characters).]]>
<![CDATA[Determinants of LPD Performance: Collaboration of Stewardship, Organizational Culture, and Leadership Theory Based on Arthasastra ]]>
<![CDATA[Ni Putu Ayu Kusumawati]]>;
<![CDATA[Ni Made Wisni Arie Pramuki]]>;
<![CDATA[Putu Cita Ayu]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v9i1.71606
<![CDATA[This research aims to examine the influence of good corporate governance (GCG) with Tri Hita Karana (THK) organizational culture and Sad Warnaning Rajaniti's leadership as moderators on the performance of Village Credit Institutions (LPD) in Bali. The study population comprises LPD heads throughout Bali, with a sample size of 315 respondents selected using stratified random sampling. Data were collected and analyzed using the SEM-PLS method to test the hypotheses. The results indicate that LPD performance can be significantly enhanced through improvements in governance, which includes both Sekala (tangible) and Niskala (intangible) aspects of GCG. Additionally, the THK culture, encompassing Parahyangan (spiritual harmony), Pawongan (social harmony), and Palemahan (environmental harmony), along with the implementation of Sad Warnaning Rajaniti leadership, positively influences LPD performance. Furthermore, the study finds that THK culture and Sad Warnaning Rajaniti leadership act as effective moderators in this relationship. These findings have important implications for the development of accounting literature by integrating management aspects, such as GCG implementation, leadership based on Sad Warnaning Rajaniti, and THK organizational culture, to improve LPD performance. This research contributes valuable insights for policymakers and practitioners in enhancing the governance and leadership frameworks of LPDs in Bali.]]>
