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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 293 Documents
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Analisis Peran Corporate Social Responsibility terhadap Aspek Sosial, Ekonomi, dan Lingkungan pada Industri Ritel Abd Rohman Taufiq; Achmad Iqbal
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.29046

Abstract

Corporate Social Responsibility (CSR) is a company responsibility that not only about how to generate profits, but also pay attention to society and the environment. This study aims to analyze the CSR role of retail companies in Indonesia. This research uses a qualitative approach. The results show that retail companies in Indonesia have implemented CSR in a sustainable manner. The CSR program has implications in several aspects, including social, economic, and environmental aspects. In social programs, retail company CSR is dominated by educational assistance activities, natural disasters, and blood donors. ERAA is a company that focuses on economic aspects with community development. Environmental aspects are dominated by tree planting and energy reduction. Community Development (Comnev) should be the basis for implementing CSR programs to be more sustainable.
Implementasi Prinsip-Prinsip Tata Kelola yang Baik dan Perannya terhadap Kinerja di Badan Usaha Milik Desa (BUMDes) Hafiez Sofyani; Uji Nury Nur Azlin Ali; Dovi Septiari
Jurnal Ilmiah Akuntansi Vol 5 No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.29053

Abstract

This study aims to investigate the extent to implementation of transparency, responsiveness, professionalism, rule of law, and vision strategies have been implemented and then contribute to performance of Village-Owned Enterprises (BUMDes). This study used on explorative qualitative approach with the interview methods conducted on four Village-Owned Enterprises (BUMDes) in Special Region of Yogyakarta by involving the director, staff, headman, and the local community members as resource. The result of this study found that governance practices with the principles of transparency, responsiveness, professionalism, rule of law, and vision strategies can influence the performance of Village-Owned Enterprises (VOE). This study gives us the knowladge about governance practice literature and its role in efforts to achieve performance in Village-Owned Enterprises.
Determinan Tax Avoidance: Bukti Empiris pada Perusahaan Publik di Indonesia Sumartono Sumartono; Indah Wahyu Tri Puspasari
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.29281

Abstract

This study aims to examine and analyze the variables that influence companies to undertake tax avoidance efforts, such as profitability, leverage, firm size, audit committee and executive character variables based on relevant empirical data. Research analysis on a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2019 that supports our hypothesis. With the number of observations observed as many as 55 companies. The results showed that three variables had a significant positive effect, namely Leverage (DAR), Audit Committee (KA), and Executive Characteristics (KE), then one other variable had a significant negative effect, namely the Profitability (ROA) variable, while the last variable did not have a significant negative effect. the effect on tax avoidance is the variable company size (SIZE) on tax avoidance. This article adds to the study of the effect of profitability, leverage, firm size, audit committee, and executive characteristics on tax avoidance and has implications for corporate management and policy makers.
Board Diversity dan Kualitas Laba: Studi pada Perusahaan Manufaktur di Indonesia M. Rudi Irwansyah; Diota Prameswari Vijaya; Lulup Endah Tripalupi
Jurnal Ilmiah Akuntansi Vol 5 No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.29513

Abstract

This study aims to determine the effect of board diversity which includes gender diversity, foreign diversity and age diversity partially and simultaneously on the earnings quality in manufacturing companies listed on the Indonesia Stock Exchange. Later, this study provide the importance of the diversity of the board of directors in the company. Sample in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2018 using a purposive sampling technique. The number of samples in this research were 150 companies. Analysis of the data in this research using multiple regression analysis. The results showed that gender diversity, foreign diversity, and age diversity had no effect either partially or simultaneously on the quality of company earnings. This is because the irrational proportion of the board of directors as the cause of the insignificant influence of gender, foreign nationality and board of directors age 40-45 on earnings quality.
Makna Literasi Keuangan dalam Keberlangsungan Usaha Industri Rumah Tangga Perempuan Bali Luh Indrayani
Jurnal Ilmiah Akuntansi Vol 5 No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.29858

Abstract

This study aims to reveal the meaning of financial literacy in the sustainability of a home industry business. The method used is qualitative, with a phenomenological approach through the epoche process. The research results reveal that literacy as financial information and knowledge is the basis for financial management in an effort to improve business so that it can survive and even develop in various market activities. The theoretical implication of financial literacy has a big role in financial management, the use of financial products and services for income distribution in the economic field. Practically, this research can be used as a material consideration for business owners to enrich their knowledge and financial information as a basis for increasing business sustainability in order to have competitiveness so as to contribute to economic development. Financial literacy attainment as the basis for business financial management in realizing business prosperity
Keterbacaan Informasi Naratif Laporan Tahunan dan Cash Holdings Annisaa Rahman; Rayna Kartika
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.29886

Abstract

This research aims to test and analyze the effect of readability narrative information of the annual report on cash holdings.  The readability is measured by the Gunning Fog Index, while cash holdings are measured by the ratio of cash to total assets. The study was conducted in the period 2015 to 2017. The population of this study is all non financial sector companies listed on the Indonesia Stock Exchange. Sampling techniques used purposive sampling and selected 712 firm-year. Data analysis uses multiple linear regressions. The results show that the readability of the company's annual report affects the companies’ cash holdings. The harder the annual report is read, the greater the amount of cash held by the company. The findings of this study are in line with precautionary and agency motives. The findings of this study briefly show support for the readability of annual reports on the company's internal financial policies.
Determinant Factor of Small Medium Enterprises to Access Bank Credit Eliada Herwiyanti; Ascaryan Rafinda
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.29907

Abstract

This study aims to identify the determinant factors of bank credit access to small and medium enterprises. As the country's economy's backbone, the facts do not make SMEs free from capital constraints. Although the Government of Indonesia has issued a policy regarding lending through financial institutions, it turns out that this support has not played a significant role in encouraging SMEs to obtain bank credit. This research was conducted in Banyumas Regency, with the research respondents being SMEs who had already received credit. The study results found that financial literacy, credit terms, and quality information accounting affect bank credit access. It is concluded that limited access to bank credit can be improved if SMEs understand financial literacy, credit requirements, and accounting information quality.
The Effect of Adverse Selection and Psychological Capital on Decision Making Involving Escalation Situations: An Experimental Study I Made Narsa; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.30239

Abstract

This study examines the determinant of structural variable (adverse selection) and psychological variable (psychological capital – PsyCap) on manager’s tendency to escalate their commitment. This study used 2 x 2 factorial experimental design as a research method. The participant of this study is management and accounting master students who act as the surrogate of project manager. Used ANOVA as the data analysis technique, this study found a main effect of adverse selection and PsyCap in predict the escalation of commitment. However, there is no effect of the interaction between those two variables on escalation of commitment. This study contributes to the literature of escalation of commitment as well as psychological capital literature, considering that PsyCap is always associated with positive outcome but this study found that the high PsyCap might also predict undesirable outcome such as escalation of commitment.
Belanja Oportunistik Pemerintah Daerah pada Masa Pemilihan Kepala Daerah di Indonesia (Studi pada Pemilihan Kepala Daerah Non-Jawa) Ar Rozi Abdullah; Payamta Payamta
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.30530

Abstract

This article analyses opportunistic behaviour of local government spending in period the elections for non-Javanese local heads in Indoensia which have variability in financial performance. Previous studies have shown that the opportunistic behaviour of regional spending is closely related to the holding of local head elections and the presence of incumbents running for reelections. The effect of election and the existence of incumbents in elections on local government spending is tested using a set of panel data for the 2015-2018 period. A total of 858 observation units were tested, consisting of political and financial factors in the pre-election year, election year, and post-election year. Based on the results of regression testing, it is found that evidence of non-Javanese local government spending is opportunistic around local head elections. This condition is indicated by the increase in Grant and Financial Assistance Expenditures, which are discretionary spending. This evidence confirms some previous research on opportunistic spending behaviour around local head elections.
New Normal: Learning from Home, the Availability of Information Technology and e-Learning Implementation as a Determinant of Accounting Students’ Understanding Mochammad Ilyas Junjunan; Ajeng Tita Nawangsari; Nur Ravita Hanun
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.30897

Abstract

This study aims to examines the mediating role of learning from home and the availability of information technology on the relationship between e-learning and accounting students’ understanding during the COVID 19 Pandemic. The sample of this study consist of 413 respondents from 14 universities in Indonesia. The result of the study indicate that during the COVID 19 Pandemic, learning from home and availability of information technology were able to mediate the relationship between e-learning and accounting students’ understanding in Indonesia. This study contributes in expanding the technology acceptance model theory in the context of COVID 19, and adding to the topics and theoretical approaches recommended by forum in the fields of accounting and education. It is also evaluating universities performance in implementing e-learning during COVID 19 Pandemic.

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