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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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The Evaluation of Internal Control System for Market Retribution Collection Syafruddin Syafruddin; Sri Rahayu; I Putu Gede Diatmika
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.52842

Abstract

To evaluate the internal control system for the collection of market levies, the Sumbawa Regency government cooperates with several agencies such as the Department of Transportation, the Department of Cooperatives, Industry and Trade, the Regional Finance and Revenue Management Agency and Bank Rakyat Indonesia with the aim of maximizing Regional Original Income through E-Retribution and avoiding budget leakage and assist the government in accurate economic planning and increase the circulation of money so that it is faster. This study uses a qualitative approach, data collection techniques through observation, interviews and documentation. The results show that the implementation of E-Retribution can make it easier for traders to pay market fees and can solve problems in managing user fees manually, because E-Retribution can be more effective, efficient and more transparent and accountable in increasing Regional Original Income.
Extended Triple Bottom Line Theory for A New Framework of Divinity Environmental Accounting with Local Genius Catur Brata PeNyepian I Putu Mega Juli Semara Putra; I Made Narsa
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.53675

Abstract

This paper aims to present an environmental accounting framework based on divinity. The framework is built by combining the triple bottom line (TBL) theory, which is commonly used, and the Tri Hita Karana (THK) derived from local wisdom in Bali so that a new framework is formed. This paper discusses Catur Brata PeNyepian (CBP) as an implementation of the THK to study how Bali's local culture can be used by companies and the world in implementing environmental accounting. Data analysis was carried out by conducting interviews with informants who had understanding, practice, and policymakers in Bali. The opinions of the informants are then discussed, and conclusions are drawn. The implication of this paper is to produce a new framework for environmental accounting that is more complete with divine elements.
Determinants of Carbon Emission Disclosure: A Study on Non-Financial Public Companies in Indonesia Komang Dandy Andriadi; Desak Nyoman Sri Werastuti; Edy Sujana
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.46152

Abstract

This study investigates the direct and indirect associations between carbon emission disclosure with firm size, financial performance, and environmental performance. The samples were selected using a purposive technique and obtained 113 observations. Data are collected by downloading sustainability reports, annual reports, and annual financial statements and analyzed using WarpPLS 7.0 software. The authors find that firm size has a negative influence on financial performance. Firm size has a positive influence on environmental performance and carbon emission disclosure. Financial performance and environmental performance do not affect the carbon emission disclosure and do not mediate the effect of firm size on carbon emission disclosure.
Competitive Advantage as A Link Between the Influence of Intellectual Capital and CSR on Financial Performance Komang Tri Yasrawan; Desak Nyoman Sri Werastuti; Edy Sujana
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.46981

Abstract

This study aimed to empirically prove the influence of intellectual capital and corporate social responsibility on competitive advantage and its implications for the financial performance of MSMEs in the Buleleng Regency. The population in this study were MSMEs throughout Buleleng Regency, which amounted to 57,216 MSMEs. Determination of the number of samples using the technique of Isaac & Michael with a significance level of 5% obtained 346 MSMEs. The sample was selected using the purposive sampling technique. Data analysis was used SEM-PLS with the help of SmartPLS Version 3. The results showed that intellectual capital and CSR positively and significantly affected MSMEs' competitive advantage. Intellectual capital and CSR had a positive and insignificant effect on MSMEs' financial performance. The competitive advantage positively and significantly affected MSMEs' financial performance. Competitive advantage perfectly mediates the influence of intellectual capital and CSR on MSME financial performance.
Determinants of the Effectiveness of Accounting Information Systems with Asta Brata as Moderating Variables Ni Putu Ayu Astiti Sari; Gede Adi Yuniarta; I Gusti Ayu Purnamawati
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.49793

Abstract

This study aims to examine and analyze the effect of transformational leadership, internal control, employee performance, and work experience on the effectiveness of accounting information systems with Asta Brata as the moderating variable at Dharma Kerti Tabanan Hospital. The population in this study was 155 employees, with a sample of 107 employees who use accounting information systems. The analytical method used is SEM using the Smart PLS 3.0 program. The results showed that transformational leadership, internal control, employee performance, and work experience had a positive and significant effect on the effectiveness of the accounting information system. Asta Brata can moderate the effect of transformational leadership and internal control on the effectiveness of accounting information systems, but Asta Brata has not been able to moderate the effect of employee performance and work experience on the effectiveness of accounting information systems at Dharma Kerti Tabanan Hospital.
Determinants of Use Behavior in Utilizing Fintech Investment Management for Gen-Z Kadek Gita Saraswati; Ni Made Dwi Ratnadi; I Putu Sudana; Eka Ardhani Sisdyani
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.51679

Abstract

This study aims to analyze behavioral intention and use behavior in using fintech investment management through the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) model, namely performance expectancy, effort expectancy, social influences, facilitating conditions, hedonic motivation, price values and habits. This study used quantitative approach. The population in this study were all Generation Z in Bali which determine using convenience sampling method. The data analysis technique in this research is multiple regression using Smart-pls software. The results of the analysis provide evidence that performance expectancy, social influences, facilitating conditions, hedonic motivation and habits had positive effect on behavioral intention in using fintech investment management. In addition, behavioral intention had a positive effect on the use behavior of using fintech investment management.
The Effect of Environmental Performance on Financial Performance with Islamic Corporate Social Responsibility (ICSR) as Intervening Variable Ersi Sisdianto; Mohd Shahril Ahmad Razimi; Rubhan Masykur; Rita Diana Mei Sari; Anton Robiansyah
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.52442

Abstract

Islamic Corporate Social Responsibility (ICSR) is one of the efforts to reduce social problems that occur in society, by encouraging community productivity and creating justice. This study aims to analyze the effect of environmental performance on financial performance with Islamic Corporate Social Responsibility (ICSR). This research uses quantitative research. The population in this study is mining companies listed on the Indonesian Sharia Stock Index (ISSI) from 2016 to 2020. The sampling technique used in this study uses a purposive sampling technique. The number of samples in this study is 15 companies. The type of data used is secondary data in the form of financial reports and annual reports obtained through the official website of the Indonesia Stock Exchange and the official website of the related company. The dependent variable in this study is financial performance, while the independent variable is environmental performance. The data analysis method used is path analysis with the help of the Smart-PLS 3.0 application program. This study shows that environmental performance has an effect on financial performance, while Islamic Corporate Social Responsibility (ICSR) cannot mediate the relationship between environmental performance and financial performance.
Self Assessment System, Tax Avoidance, Tax Rate, Tax Evasion on the Effectiveness of Corporate Income Tax Revenue during the COVID-19 Pandemic I Gede Ary Wirajaya; Anggi Anggita Putri
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.53724

Abstract

The effectiveness of corporate income tax revenue is the ability and ability of the government to collect taxes obtained from corporate income tax according to the applicable rates and based on the amount of tax revenue that has been targeted. This study aims to determine the effect of Self assessment system, Tax Avoidance, Tax Rates and Tax Evasion on the Effectiveness of Corporate Income Tax Revenue during the Covid-19 pandemic. Data collected by distributing questionnaires to respondents via google form. The population used in this study were all Account Representatives of KPP West Denpasar and KPP East Denpasar. The sample used in this study were 48 Account Representatives using data collection techniques with non-probability sampling method. Analysis of the data used is by using the method of multiple linear analysis. The results of this study indicate that the Self Assessment System, Tax Rates, Tax Avoidance and Tax Evasion have an effect on the Effectiveness of Corporate Income Tax Revenue.
The Effect of the Tourism Sector, Human Capital, And Economic Openness on Total Productivity Factors in Bali Province 1985 – 2019 Made Suyana Utama; I Gusti Bagus Indrajaya
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.53829

Abstract

In order to improve economic performance, increasing labor productivity is very important, because the higher the productivity of the workforce, the more its competitiveness will increase. This study aims to analyze the effect of the tourism sector, human capital, and economic openness on the total factor productivity in Bali Province. The data used is secondary data obtained from the Central Statistics Agency in the form of data on capital formation, labor, average length of schooling, and export-import in Bali Province from 1985 - 2019. The analysis technique used is multiple linear regression. The results showed that the tourism sector and the quality of human capital had a positive effect on total factor productivity in Bali Province during 1985 – 2019, while economic openness had a positive but not significant effect.
Credit Decisions Making Through the Use of Information Company’s Financial Performance and Environmental Performance Putu Riesty Masdiantini; Ni Luh Asri Savitri; Sunitha Devi
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.53882

Abstract

Before credit is given, the bank must first conduct a credit analysis to ensure that the customer can really be trusted. It is important for loan officers to understand other information or the latest information related to lending. Through the use of data on the company's financial performance and environmental performance, this study seeks to obtain empirical evidence about the provision of loan decisions. This study uses a quasi-experimental design with a 2X2 factorial layout, which is an experimental method. 81 students enrolled in the Bachelor of Accounting Program comprised the sample for this study, which was chosen using a purposive sampling technique and the non-probability method. The Two-Way Analysis of Variance (ANOVA) test was employed in the data analysis process. The study's findings show that credit decisions are significantly impacted by both financial and environmental performance.

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