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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
The Effect of Tax Incentives, Tax Rates, Tax Sanctions, Tax Services, and the Application of SAK EMKM on the Compliance of UMKM Taxpayers during the COVID-19 Pandemic: A Case Study of UMKM Taxpayers Registered at KPP Pratama Ternate Irfan Zamzam; Resmiyati Ansar
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.v9i1.71714

Abstract

   This study aims to test and analyze the effect of tax incentives, tax rates, tax sanctions, tax services, and the application of SAK EMKM on the compliance of UMKM (Micro, Small, and Medium Enterprises) taxpayers during the COVID-19 pandemic. The research focuses on registered UMKM taxpayers at KPP Pratama Ternate. The method used in this study is quantitative research, with a sample size of 348 respondents. Statistical testing was conducted using SPSS to evaluate the hypotheses. The results indicate that tax incentives, tax rates, and tax services significantly affect the compliance of UMKM taxpayers. However, tax sanctions and the application of SAK EMKM do not have a significant impact on taxpayer compliance. These findings suggest that during the pandemic, supportive measures such as tax incentives and effective tax services are crucial in promoting compliance among UMKM taxpayers. The research provides valuable insights for policymakers and tax authorities to enhance tax compliance through targeted strategies, particularly in challenging economic conditions. By understanding the factors that influence taxpayer behavior, authorities can better support UMKM, ensuring their sustainability and contribution to the economy during and after the pandemic. 
Socio Emotional Wealth Approach and Corporate Social Responsibility Disclosure in Indonesia Ni Made Adi Erawati; Dewa Gede Wirama; Endra Kartika Yudha
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.v9i1.74605

Abstract

This study aims to demonstrate that corporate governance moderates the effect of family ownership on Corporate Social Responsibility (CSR) disclosure. This research employs an archival approach, utilizing content analysis, in-depth discussions, observations, and secondary data. The sample consists of family-owned companies (Family Business Enterprises) within the manufacturing industry, selected using a purposive sampling method. The data were tested and analyzed using SPSS. The results indicate that family ownership has a positive effect on CSR disclosure. Moreover, corporate governance can enhance the positive influence of family ownership on CSR disclosure. These findings support the Socio-Emotional Wealth Theory, suggesting that family companies are more likely to prioritize CSR disclosure to preserve the family name and prestige. The study contributes to the accounting literature by highlighting the interplay between family ownership, corporate governance, and CSR practices. It provides valuable insights for policymakers and practitioners, emphasizing the importance of robust corporate governance structures in promoting transparency and accountability in family-owned businesses. By understanding these dynamics, stakeholders can better appreciate the motivations behind CSR disclosures in family firms and work towards fostering a more socially responsible corporate environment.
Financial Statement Fraud Risk and Financial Distress of Family Business: Socio-Emotional Wealth (SEW) Perspective Abdul Ghofar; Amran Rasli; Silvi Asna Prestianawati
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.v9i1.75145

Abstract

This study examines the risk of financial statement fraud in family businesses and explores financial distress as a moderating variable. The research sample consists of 306 businesses in Indonesia. The findings reveal that family businesses in Indonesia tend to avoid fraud to protect their family reputation, consistent with the Socio-Emotional Wealth (SEW) theory. However, financial distress is also found to mitigate the negative effects of family ownership on the risk of financial statement fraud. Furthermore, the results indicate no significant difference between the first and second-generation controllers in their attitudes towards the risk of financial statement fraud, aligning with the SEW theory. This research contributes to the accounting literature by providing insights into the unique dynamics of family businesses, particularly in the context of financial distress. It highlights the importance of considering both family ownership and financial conditions when assessing the risk of fraud. These findings are valuable for family business owners, policymakers, and practitioners, offering guidance on maintaining business value and implementing effective governance policies to prevent financial statement fraud.
Exploration of The Tri Parartha Concept in CSR Programs based on Tri Hita Karana Lilik Purwanti; Pande Gede Cahyana; Melinda Ibrahim; Zhongqiu Zhao
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.v9i1.77171

Abstract

This research focuses on local Balinese wisdom, specifically the Tri Parartha concept within Corporate Social Responsibility (CSR) activities based on Tri Hita Karana (THK). The study aims to explore the concepts of asih (mutual love), punia (mutual assistance), and bhakti (mutual respect) in THK-based CSR programs implemented by various companies in Bali. This qualitative study employs a literature review method to gather and analyze data. The findings indicate significant variations in how companies implement THK-based CSR programs. Generally, the application of THK in CSR encompasses several dimensions: Parahyangan, which includes organizing religious customary ceremonies; Pawongan, which involves providing community or employee assistance programs; and Pelemahan, which focuses on environmental sustainability efforts. Additionally, CSR activities reflecting the Tri Parartha values are evident in these initiatives, emphasizing mutual love, assistance, and respect. This research contributes to the accounting literature by providing a detailed understanding of how local cultural values can be integrated into corporate practices, thereby enhancing the social and environmental impact of CSR activities. These insights are valuable for companies, policymakers, and practitioners seeking to incorporate traditional wisdom into modern business practices, promoting sustainability and community well-being.

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