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 293 Documents
 16   17   18   19   20 
Improving Firm Value through Intellectual Capital, Good Corporate Governance and Financial Performance Maya Indriastuti; Indri 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.v6i1.30993

Abstract

This study analyzed and tested empirically the firm value improvement through intellectual capital, good corporate governance, and financial performance. The samples of this study comprised 90 companies that analyzed by using the Structural Equation Model based on Partial Least Square with WrapPLS software. The results indicated that intellectual capital, good corporate governance, and financial performance were able to improve the firm value. The financial performance also was able to mediate the effect of intellectual capital and good corporate governance on firm value. The findings may become a consideration for regulators, especially the Financial Services Authority in making a a complete and strong regulation regarding the implementation of good corporate governance; as well as for investors to invest in companies listed on the Jakarta Islamic Index.
Tekanan, Kesempatan, dan Rasionalisasi Pemicu Tindakan Kecurangan (Fraud) pada Perusahaan Kadek Rai Suwena
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.v6i1.31540

Abstract

The purpose of this study is to determine the effect of pressure, opportunity, and rationalization on fraud. The research design is causal quantitative research. The sample of this study was determined by purposive sampling technique by 42 respondents. Data collection methods used were questionnaire and interview. Data analysis techniques using multiple linear regression analysis. As for the results of this study show that (1) the pressure, opportunity, and ratinalization have a positive and significant effect on fraud. (2) Pressure has a positive and significant effect on fraud. (3) The opportunity to have a positive and significant effect on fraud. (4) Rationalization has a positive and significant effect on fraud.
Pengaruh Penerapan Whistleblowing System terhadap Tindak Kecurangan dengan Independensi sebagai Moderator Octavia Lhaksmi Pramudyastuti; Utpala Rani; Agustina Prativi Nugraheni; Ghina Fitri Ariesta Susilo
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.v6i1.32335

Abstract

Acts of fraud and corruption are still the main problems in Indonesia. This country needs a new method, namely a whistleblowing system or a violation reporting system as an early detection that minimizes fraud. This study aims to investigate the moderating effect of auditor independence on the relationship of whistleblowing systems and fraud. Data was collected employing surveys and interviews with auditors and Supervisors for the Implementation of Government Affairs in the Regions (P2UPD) at the Provincial Inspectorate X. Data analysis was carried out using moderated regression analysis (MRA) and the test results indicated that there was anecdotal evidence that auditor independence weakens the effect whistleblowing system implementation on the intensity of fraud that can be found by the auditor. This indicates that auditors who have high independence tend to ignore the existence of the whistleblowing system to find fraudulent acts.
Analisis Optimalisasi Benefit Aset Keuangan Nelayan Ubur-Ubur dalam Mewujudkan Kesejahteraan Sri Rahayu; I Putu Gede Diatmika
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.v6i1.32471

Abstract

The appearance of Jellyfish on Teluk Saleh Island, Sumbawa Regency, is an opportunity to develop this product, not only exporting raw materials, but also in the form of processed materials so that they have a greater added value than just raw materials. The purpose of this study is to analyze the optimization of the business benefits of Jellyfish fishermen in realizing prosperity. This type of research is descriptive research with survey methods through a qualitative approach. The data analysis technique is through data reduction, data presentation and conclusion drawing. A large number of fishermen have benefited from the business of catching jellyfish on the island of Teluk Saleh. Utilization of Jellyfish in Saleh Bay can have a positive impact because it is considered a stinging pest and can become Saleh Bay's export commodity which has a high selling value and price. feel self-sufficient and have implications for improving the welfare of Jellyfish fishermen in Teluk Saleh.
Earnings Management, Debt Maturity, Dividend Policy and Future Performance of Manufacturing Companies in Indonesia Filiana Filiana; Bandi Bandi
Jurnal Ilmiah Akuntansi Vol 6 No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.33233

Abstract

The purpose of this study is to examine the relationship between earnings management, debt maturity, and dividend policy on the future performance of manufacturing companies in the capital market in Indonesia. This study uses manufacturing companies listed on the Indonesian stock exchange in the period 2014 to 2019. Sampling in this study uses a purposive sampling technique. The data analysis method in this study is multiple regression analysis using 192 observational data. The results of this study find that simultaneously earnings management, debt maturity and dividend policy have a significant effect on the company's future performance. Partially, earnings management variables have a negative effect on the company's future performance, and the debt maturity variable has a positive effect on the company's future performance. The dividend policy variable partially has no effect on the company's future performance.
Do Digital Innovation and Risk Disclosure Control Performance? Evidence from Banking in ASEAN-6 Elisa Tjondro; Margaretha Oerip Cintya; Silvia Seto; Yemima Gracia Suherman
Jurnal Ilmiah Akuntansi Vol 6 No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.33321

Abstract

The aim of this study to explain the influence of digital innovation and risk disclosure on bank performance in ASEAN countries. The research sample was 70 banks in ASEAN from Indonesia, Malaysia, Thailand, Philippines, Singapore, and Vietnam in the 2015-2018 period in which the annual reports used dual language or English. The study used regression panel analysis. Digital innovation and risk disclosure used content analysis. Indicators of digital innovation used digital branches and mobile banking.  The results of the study found that the higher the digital innovation, the greater the bank profitability. However, only mobile banking has a significant effect. The next finding is the disclosure of potential risks in the annual report gave a negative signal to ASEAN banking, resulting in lower bank profitability. The uniqueness of the ASEAN setting is dominated by a very large, dynamic, and rapidly adapting population of productive age to digital technology.
The Role of Job Demands in Moderating the Relationship between Servant Leadership and Job Satisfaction: A Study on Civil Apparatus in Five Major Cities in Indonesia Sakina Nusarifa Tantri; Shine Pintor Siolemba Patiro; Hendrian Hendrian; Lasando Lumban Gaol
Jurnal Ilmiah Akuntansi Vol 6 No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.33412

Abstract

This research aims to reveal the effect of job demands in moderating the relationship between servant leadership and civil apparatus’ job satisfaction. This study involved 200 respondents who spread across Jakarta, Makassar, Medan, Semarang, and Surabaya, using convenience sampling technique. The data of this research were obtained through online surveys. The multiple linear regression analysis was used to test the moderating variable according to the statistical rules. To process the data analysis, we used IBM SPSS 23. The results showed that servant leadership had a positive effect on civil apparatus’ job satisfaction. However, job demands do not moderate the relationship between servant leadership and job satisfaction.
The Implementation of Internal Control based on Tri Kaya Parisudha Concept and Accounting Fraud Prevention in Hotel Industry I Putu Julianto; Nyoman Suadnyana Pasek
Jurnal Ilmiah Akuntansi Vol 6 No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.34545

Abstract

The present research aimed at (1) to investigate Tri Kaya Parisudha concept in the internal control of accounting fraud potential prevention effort; (2) To investigate the obstacles faced in the implementation of the Tri Kaya Parisudha concept as the prevention effort of accounting fraud; and (3) To investigate stages carried out in preventing the obstacles faced in the implementation of the Tri Kaya Parisudha concept as the prevention effort of accounting fraud. The research was carried out using a qualitative approach and descriptive types of approach. The data used were both primary and secondary, such as interviews, observation, documentation, and literature study. The results showed that the implementation of the Tri Kaya Parisudha concept as the prevention effort of accounting fraud potential in Aneka Lovina Hotel had been running well but some obstacles made its implementation had not run optimally.
Bribery in Government Agency: A Phenomenological Study Eka Wirajuang Daurrohmah; Dekar Urumsah
Jurnal Ilmiah Akuntansi Vol 6 No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.34951

Abstract

 The bribery case in Indonesia has always been sticking out all the time. In the last ten years, bribery has always been the most cases handled by the KPK. This phenomenon often sticks out, and the lack of research on the detection of bribery has attracted researchers to research and explore the detection of bribery in government agencies. This study used a qualitative method with a phenomenological approach and data analysis assisted by the Nvivo software. Based on the results of this research, every people have the right to detect bribery, but this right is limited, and not all have the ability. The perpetrators of bribery can come from internal and external organizations. There is a stimulant for the perpetrator to commit bribery which is also stated in the fraud pentagon theory. The results of this study are expected to contribute to auditors in conducting forensic audits and investigations and organizations in making policies related to anti-fraud policies. It is hoped that future research can expand the research construct on the detection of bribery.
20 Years of Intellectual Capital Research: A Bibliometric Analysis Sigit Hermawan; Eny Maryati; Dewi Andriani
Jurnal Ilmiah Akuntansi Vol 6 No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.35453

Abstract

Intellectual Capital (IC) study began over 20 years ago. But little mapping of this study has been done. “How many IC articles have been published and cited?” This is vital for future IC research. This study's goal is to map 20 years of IC research bibliometrically. This is significant because IC has been shown to boost company performance, competitiveness, and welfare. Bibliometric analysis is used because it is quantifiable, objective, avoids potential subjective bias, and confirms expert opinions in the field of IC. The results showed 3993 IC articles between 2000-2020. English is the most extensively used language in publications, accounting for 95.04 percent. IC and competitive advantage, IC statement, and IC perspective are the most researched themes. Nick Bontis, James Guthrie, and John Dumay are the most prolific. This study's findings will be useful to future IC researchers.

Page 18 of 30 | Total Record : 293

 16   17   18   19   20 

Filter by Year

2016 2025


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