cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Made Aristia Prayudi
Contact Email
prayudi.acc@undiksha.ac.id
Phone
-
Journal Mail Official
prayudi.acc@undiksha.ac.id
Editorial Address
-
Location
Kota denpasar,
Bali
INDONESIA
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 17 Documents
 1   2 
Search results for , issue "Vol 9 No 2 (2024)" : 17 Documents clear
Exploring the Roles of Tax Morale, Religiosity, and Nationalism in Tax Compliance with the Moderating Effect of Accounting Literacy Natasya Putri Rahmalia; Siti Rismaya; Diana Sari; Sharina Osman
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.82865

Abstract

Despite increased understanding of factors influencing tax compliance, such as tax morale, religiosity, and nationalism, significant gaps remain in how these factors, when moderated by accounting literacy, translate into actual compliance rates. This study investigates whether tax morale, religiosity, and nationalism impact tax compliance behaviors among corporate taxpayers, using accounting literacy as a moderating variable at the West Java I Directorate General of Taxes Regional Office. Employing quantitative methods, the research analyzes data from 100 corporate taxpayers registered at this office, using probability sampling and SEM-PLS analysis via the SmartPLS application. Results indicate that while tax morale and nationalism significantly affect tax compliance behavior, religiosity does not. Furthermore, increased religious understanding may sometimes lead to reduced compliance, as it can prioritize spiritual over civic obligations. Contrary to expectations, accounting literacy does not moderate the effects of tax morale, religiosity, or nationalism on compliance. This suggests that factors other than financial knowledge play critical roles in determining tax compliance.
Green Accounting, Leverage, and Cash Holding: Key Factors in Determining Firm Value Dini Wahjoe Hapsari; Renaldy Febiana; Muna Norkhairunnisak Ustadi
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.84568

Abstract

The impact of green accounting, leverage, and cash holding on firm value in the Indonesian energy sector, particularly how these factors interact and influence both environmental and financial outcomes, remains underexplored. This study aims to bridge this gap by examining the effects of green accounting, leverage, and cash holding on firm value, thus providing valuable insights that could influence investor decisions. Utilizing a purposive sampling method, this research analyzes data from 75 companies within the sector. The findings reveal that maintaining optimal cash holdings is crucial, as it can maximize company profits and enhance firm value. Conversely, the implementation of green accounting varies significantly across companies in the energy sector, which means it does not consistently impact firm value in a significant way. This suggests that while green accounting practices are gaining traction for their potential environmental benefits, their direct influence on financial valuation is not uniformly perceived. Furthermore, leverage, as measured by the debt-to-equity ratio, shows that the use of external funding does not significantly affect investors’ perceptions of firm value.
An Assessment of Banking Performance: The Balanced Scorecard Approach Evi Octavia; Ait Novatiani; Rima Rachmawati; Che Rosmawati Che Mat
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.84625

Abstract

There is a need to explore the effectiveness and comprehensive implementation of the Balanced Scorecard in improving banking performance, particularly considering the unique challenges of regulatory influence and sector-specific dynamics. This research aims to measure the performance of Bank Panin, which is motivated by a decline in net profit, profit before tax, and negative third-party funds. The study employs a Descriptive Qualitative approach using Balanced Scorecard measurements. The research focuses on four perspectives: 1) learning and growth, 2) customer, 3) internal business processes, and 4) financial. Data collection for these perspectives utilized a questionnaire method with a Likert scale, with data validity confirmed through validity and reliability tests. The results indicate that customer satisfaction at Panin Bank Tbk Bandung Branch is favorable. In terms of internal business processes, Panin Bank offers comprehensive products/services, a widespread office network, innovative products, and high-quality customer service. From the growth and learning perspective, employee productivity is satisfactory. Financially, metrics such as the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Return on Assets (ROA) meet excellent criteria. This study highlights the significant role of banks in creating employment, enhancing human resource skills, and supporting the local economy. The robust financial performance of banks not only stabilizes the sector but also facilitates credit availability for small businesses, thereby promoting economic growth in communities.
Challenges of Internal Auditing in the Indonesian Government Mirna Amirya
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.84737

Abstract

There is an essential need for comprehensive research into innovative audit strategies specifically designed to address the persistent challenges faced by internal auditing within Indonesia's government sector. This study delves deeply into these challenges, highlighting the critical role of internal auditing in fostering transparent and accountable financial management across government agencies. By adopting a qualitative research methodology, the study employs a literature review combined with thematic descriptive analysis. The findings from the literature review underscore the indispensable role of internal auditing in improving accountability, transparency, and overall performance of government entities. However, several significant obstacles hinder these benefits. The challenges identified include difficulties in adopting and implementing advanced technology within the audit process, ensuring the independence of internal auditors from the entities they audit, the effectiveness of audits in detecting and preventing corruption, and the ongoing need to enhance the qualifications and training of internal auditors. These challenges are critical as they impact the efficacy of internal audits in fulfilling their role as watchdogs of public funds and as enhancers of public trust. Addressing these issues through targeted research and policy intervention is crucial for advancing the capabilities and impact of internal auditing within the Indonesian government. The study advocates for a strategic focus on developing adaptive audit techniques and training programs that align with the evolving demands of the governmental audit environment.
Effects of Socio-Environmental Performance and Costs, Firm Size, and Sustainability Reporting on Financial Performance: A Mediating Analysis Eva Wany
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.84738

Abstract

There are still inconsistent findings and an unclear mediating role for Sustainability Reporting (SR) in the relationships among Socio-Environmental Performance, Socio-Environmental Costs, firm size, and financial performance. This study examines the impact of Socio-Environmental Performance, Socio-Environmental Costs, and firm size on financial performance, considering SR as a mediating variable. Using secondary data and a quantitative descriptive approach, the research sampled 21 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. These companies met criteria such as consistent financial reporting, absence of consecutive losses, and participation in the Ministry of Environment and Forestry’s PROPER program. Data were collected from financial and annual reports available on the IDX and company websites. Analysis using Smart PLS 4.0 revealed that Socio-Environmental Performance and SR significantly influence financial performance, while company size does not. Additionally, Socio-Environmental Performance and company size positively influence SR, but Socio-Environmental Costs do not. SR mediates the relationship between Socio-Environmental Performance and financial performance, but not between Socio-Environmental Costs and financial performance.
Paying For Pollution: Carbon Tax as A Mitigation for Carbon Emission Problem Kenley Maccauley Riyono; Luky Patricia Widianingsih
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.85474

Abstract

There is a need to evaluate the effectiveness of carbon tax policies across different sectors in reducing emissions and increasing government revenue, while assessing their practical implementation and impact on economic and environmental outcomes. This study aims to determine the effectiveness of carbon tax implementation in various sectors and whether it can reduce carbon emissions and increase government revenue, thereby helping to mitigate climate change and improve environmental, social, and economic conditions. The sample in this study includes 24 countries that have implemented a carbon tax, allowing for the analysis of carbon emissions levels and government revenue indices. Regression analysis is used to determine the strength of the relationship between carbon tax implementation in various sectors, the share of jurisdiction emissions covered, and government revenue. The results indicate that implementing a carbon tax in various sectors significantly reduces carbon emissions and increases government revenue. These findings suggest that a carbon tax is essential as an environmental policy in all countries and represents the most effective way to mitigate carbon emissions. This evidence should be considered by countries contemplating its implementation.
Enhancing Governance through IPSAS: Impacts on Transparency and Accountability in Public Sector Financial Reporting Rochman Marota; Razana Juhaida Johari
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.86364

Abstract

This study addresses the empirical gap in understanding the practical challenges and long-term impacts of implementing International Public Sector Accounting Standards (IPSAS) on public trust and policymaking efficiency in the public sector. It explores the impact of IPSAS on transparency and accountability in financial reporting, assessing how adoption influences the comparability and reliability of financial statements, public trust, and governance quality. Using a qualitative approach, the research reviews literature and case studies across various jurisdictions to evaluate the transition to standardized accounting practices. Findings indicate that IPSAS significantly enhances transparency and accountability, reduces information asymmetry, and improves oversight and decision-making in budget management. However, challenges such as the need for extensive training, system upgrades, and local context adaptation persist. The study emphasizes the importance of capacity building and technological investment to maximize IPSAS benefits, providing insights for policymakers and public sector managers on improving governance and financial reporting. Despite focusing on conceptual analysis and lacking longitudinal data, this research paves the way for future studies on the enduring effects of IPSAS and best practices in public sector accounting.

Page 2 of 2 | Total Record : 17

 1   2 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol 10 No 1 (2025) Vol 9 No 2 (2024) Vol 9 No 1 (2024) Vol 8 No 2 (2023) Vol 8 No 1 (2023) Vol 7 No 2: December 2022 Vol 7 No 1: June 2022 Vol 6, No 2: December 2021 Vol 6 No 2: December 2021 Vol 6, No 1: Juni 2021 Vol 5, No 2: Desember 2020 Vol 5 No 2: Desember 2020 Vol 5, No 1: Juni 2020 Vol 5 No 1: Juni 2020 Vol 4, No 2 (2019): Volume 4, Nomor 2, Tahun 2019 Vol 4, No 1 (2019): Volume 4, Nomor 1, Tahun 2019 Vol 4 No 2: Desember 2019 Vol 4 No 1: Juni 2019 Vol 3, No 2 (2018): Volume 3, Nomor 2, Tahun 2018 Vol 3, No 1 (2018): Volume 3, Nomor 1, Tahun 2018 Vol 3 No 2: Desember 2018 Vol 3 No 1: Juni 2018 Vol 2, No 2 (2017): Volume 2, Nomor 2, Tahun 2017 Vol 2, No 1 (2017): Volume 2, Nomor 1, Tahun 2017 Vol 2 No 2: Desember 2017 Vol 2 No 1: Juni 2017 Vol 1, No 2 (2016): Volume 1, Nomor 2, Tahun 2016 Vol 1, No 1 (2016): Volume 1, Nomor 1, Tahun 2016 Vol 1 No 2: Desember 2016 Vol 1 No 1: Juni 2016 More Issue