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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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Village Fund Allocation Practice: The Investigation of Accountability and Transparency Putu Prema Sulistyaning Putri; Rhosalina Damayanti; Aprina Nugrahesthy Sulistya Hapsari
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.v6i2.40390

Abstract

This research aims to describe the practice of accountability and transparency in the management of village funds in Gedangan Village, Semarang Regency. This research used qualitative descriptive method through in-depth interviews with the research stages in the form of data reduction, data presentation, and drawing conclusions. The results indicate that the management of village funds in Gedangan Village has been implemented in accordance with the principles of accountability and transparency. However, there are still some obstacles such as changes to government regulations requiring adjustments to village fund management, the lack of effectiveness of the official village website as a means of distributing information, and a lack of public awareness to read information about the village funds. The implication of this research is as an evaluation of the government of Gedangan Village in improving the means of village information disclosure and to encourage community participation in the management of village funds.
Effects of Risk, Profitability, Firm Reputation on Intellectual Capital Disclosures: Evidence from Indonesia Saarce Elsye Hatane; Ang Kezia Christabel; Daniella Britney
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.v6i2.41272

Abstract

This research aims to discover the factors that could influence Intellectual Capital Disclosure (ICD) on tourism companies in Indonesia. The research samples were 29 Indonesian tourism companies listed on the Indonesia Stock Exchange (IDX) from 2015 until 2019. This research used the panel data regression model with corporate risk, profitability, firm reputation, firm size, financial leverage, and ICD alongside its components as the tested variables. The main finding of this research was that firm risk and profitability positively influence ICD. In contrast, firm reputation negatively impacts ICD. The results also revealed that HCD was the most disclosed component. Therefore, the utilization and disclosure of IC could increase firm value and firm financial performance. Moreover, ICD could help investors in their consideration of investment decisions.
Determinants of Audit Report Lag during the Covid-19 Pandemic: A Study on Companies Conducting IPOs and Indexed LQ-45 Yanti Yanti; Bayu Pasupati; T. Husain
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i1.30835

Abstract

This research will re-examine the factors that influence the audit report lag, including profitability, size of public accounting firms, and firms' age at companies conducting IPOs in 2019 and including the LQ-45 index on the Indonesia Stock Exchange during the COVID-19 pandemic. This study uses the Big-Four categorization as a proxy of size of the public accounting firm. This type of research uses the causal effect with a quantitative research approach. The final sample was determined to be 99 company data. The data analysis technique used multiple regressions. The results showed that the audit report lag was negatively influenced by the size of public accounting firms and firms' age, while the profitability factor did not affect it. The audit report lag contribution was influenced by the three factors above and simultaneously.
Managerial Ability, Corporate Social Responsibility, Tone of Earnings Announcement and Market Reaction in Indonesia Lies Indit Faidah; Bandi Bandi
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha

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Abstract

This study aims to provide empirical evidence and discuss the effect of earnings announcement tone on market reaction with managerial ability and corporate social responsibility as moderating variables. The market reaction was proxied by cumulative abnormal return (-2.04). This study used a sample of 924 companies that were included in the Indonesia Sharia Stock Index (ISSI) from 2014 to 2019 was carried out by the purposive sampling method. Multiple linear regression analysis was used to test the first hypothesis and moderated regression analysis was used to test the second and third hypotheses. The results showed that tone of earnings announcement had a positive effect on market reaction, managerial ability moderate or strengthen the relationship between earnings announcement tone and market reaction, and CSR did not moderate the relationship between earnings announcement tone and market reaction. The results of the study of control varibel showed that size had a positive effect on market reactions and ROA had no effect on market reactions
Operating Profit, Capital Adequacy and Operational Costs on Operational Revenues: Case of Vilage-Owned Enterprises Gede Putu Agus Jana Susila
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha

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Abstract

This study was intended to examine the impact of capital adequacy and operational costs on operational revenues (BOPO) on operating profit at the same time and to some degree. This study was classified as causal quantitative study. The subjects of this study consisted of Village-Owned Enterprises in Banjar Sub-District, which were registered at the Village and Community Empowerment Service, and the objects included capital adequacy, operational costs, operational revenues and operating profit. The samples that were involved in this study were determined by means of purposive sampling with a total sample of six BUMDes. Moreover, data were gathered by means of document recording, and were then analyzed by using multiple linear regression analysis. The results showed that (1) capital adequacy and operational costs on operational revenues provided a significant effect on operating profit (2) capital adequacy provided a negative and insignificant effect on operating profit (3) operational costs on operational revenues had a negative and significant effect on operating profit.
The Value Relevance of Quantity and Quality of Sustainability Reporting: Evidence from Indonesia Merelyn Merelyn; Rizky Eriandani
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i1.41533

Abstract

This study aims to determine the value relevance of the quantity and quality of sustainability report disclosure by examining its effect on firm value. The population of this research are companies from all sectors that are listed on the Indonesian Stock Exchange and published sustainability reports in 2015-2020. The final sample that meets the research criteria is 267 companies. This study uses a multiple linear regression test model with 3 dependent variables as a proxy for firm value, namely log Tobin's Q (TQ), Return on Assets (ROA), and Market Capitalization (MC). Two independent variables in the model, namely the quantity and quality of sustainability report disclosures are calculated by analyzing the content of the sustainability report according to the 2018 GRI standards. This study provides results where both the quantity and quality of the sustainability report disclosures have no effect on the value of the company, which means they are not value relevant.
The Effect of Superior’s Reputation and the Need for Achievement Character on Budgetary Slack: An Experimental Study Fitri Romadhon; Alfiana Fitri; Husnunnida Maharani; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i1.43117

Abstract

The purpose of this study is to examine the role of the superior's reputation and the character of subordinates referred to as need for achievement (NFA) toward budgetary slack. We employed experimental method with a factorial design of 2 (superior reputation) x 2 (need for achievement). Hypothesis testing was conducted using two-way ANOVA. By using as many as 78 accounting and management students as experimental participants, t he results prove that subordinates who have superiors with favorable reputations tend to create a lower slack than those who have superiors with unfavorable reputations. Meanwhile, if a subordinate has a high need for achievement character, then the subordinate will tend to create a higher budgetary slack. Further, this study shows that budgetary slack tends to be created by subordinates with high need for achievement characters can be lowered if they get a favorable superior than an unfavorable one.
Presenteeism Among Accounting Educators: The Role of Work-Family Conflict, Work Engagement, and Organizational Support in Covid-19 Pandemic Sakina Nusarifa Tantri; Hana Norhamida; Agus Prasetyo
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i1.43407

Abstract

This study depicts the work-family conflict and presenteeism model using moderating variables, namely work engagement and perceived organizational support. This study aims to investigate the effect of work-family conflict on presenteeism, and the moderating effects of work engagement and perceived organizational support on the relationship between work-family conflict and presenteeism. The method used in this study is quantitative with survey as the data collection method. Using questionnaire, the data of this study were collected from 68 participants. This study used moderated regression analysis to analyze the data. The finding of this study is that the work-family conflict significantly affects presenteeism. Meanwhile, work engagement and perceived organizational support are predictor moderating variables. This study implies that accounting educators and organizations should consider the presenteeism phenomena by understanding the work-family conflict, work engagement, and perceived organizational support.
The Role of Tax Literacy on Economics Undergraduated Students' Tax Awareness Nyoman Trisna Herawati; I Nyoman Putra Yasa; Ni Nyoman Resmi; Ni Luh Gede Yastini
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha

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Abstract

Penelitian ini bertujuan untuk menganalisis tingkat literasi pajak serta pengaruhnya terhadap kesadaran pajak pada mahasiswa. Rancangan penelitian menggunakan explanatory research dengan pendekatan deskriptif kuantitatif. Sampel penelitian diambil dengan teknik purposive yaitu seluruh mahasiswa Fakultas Ekonomi Undiksha yang telah memperoleh mata kuliah pajak dengan jumlah 233 responden. Data dikumpulkan dengan menggunaka tes literasi pajak dan kuesioner untuk kesadaran pajak. Hasil statistik deskriptif menunjukkan secara rata-rata tingkat literasi pajak mahasiswa masih tergolong sedang cenderung rendah yaitu sebesar 61,62. Indikator pemahaman tentang pendaftaran sebagai wajib pajak dan perhitungan jumlah pajak yang terutang memiliki skor yang masih rendah. Selanjutnya, berdasarkan pengujian regresi sederhana, menunjukkan nilai koesien β sebesar 0,168 dengan nilai sig. 0,027 < 0,05 yang menjelaskan adanya pengaruh positif dan signifikan antara literasi pajak dan kesadaran pajak mahasiswa. Untuk itu upaya peningkatan literasi pajak di kalangan mahasiswa sangat diperlukan untuk menumbuhkan kesadaran pajak.
Determinants of the Financial Statements Quality of the Ministry at the State Treasure Services Office R.A. Rahayu Suryanti; Gede Adi Yuniarta; Desak Nyoman Sri Werastuti
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha

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Abstract

This study aims to examine and analyze the effect of HR competence, the use of information technology, and the reconciliation process on the quality of financial reports, to examine and analyze the influence of HR competence to the use of information technology, and to examine and analyze the effect of HR competence on the reconciliation process. Methods of data collection using a questionnaire. The research population is all financial managers and financial statement preparers who are involved and responsible for the reconciliation process and the preparation of financial reports in the work units within the KPPN Denpasar, KPPN Singaraja, and KPPN Amlapura as many as 668 people. The number of research samples was 250 people who were selected using the Slovin formula. The results showed that HR competence, utilization of information technology, and the reconciliation process had a significant positive effect on the quality of financial reports, HR competence had a significant positive effect on the use of information technology, and HR competence had a significant positive effect on the reconciliation process.

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