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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 Effect of Sustainability Disclosure and Company Performance: Profit or Image? Elfina Astrella Sambuaga
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.54045

Abstract

This study examines the effect of company sustainability report disclosure on company performance, focusing on the environment, social, and governance (ESG) score and ESG Reporting score. The sample consists of non-financial companies listed on the Indonesia Stock Exchange during the 2015-2019 period, comprising 1,744 observations. The results reveal that sustainability report disclosure has a negative and significant effect on overall company performance. However, when examining profitability specifically, disclosing information on sustainability activities has a positive and partially significant effect. These findings support the theory of legitimacy, suggesting that companies engage in sustainability report disclosures to enhance their image. At the same time, the disclosures serve as a signal to investors and the market, aligning with stakeholder theory. This dual perspective underscores the complex role of sustainability reporting in corporate strategy and investor relations. By highlighting both the potential drawbacks and benefits of sustainability disclosures, this study provides valuable insights for companies, investors, and policymakers aiming to balance ethical practices with financial performance. Ultimately, the research contributes to the ongoing discourse on the impact of ESG factors on corporate success and the strategic importance of transparent sustainability reporting.
Measuring Factors Affecting Dividend Policy and Value In Non-Cyclical Consumer Companies I Gede Cahyadi Putra; Ida Ayu Ratih Manuari; Ni Made Adelia Andika Putri
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.54868

Abstract

   Economic growth in non-cyclical consumer industries in 2015–2018 tended to increase, however in 2020 there was a sharp decline in Indonesia's economic growth due to Indonesia being hit by the Covid-19 pandemic so it is deemed necessary to pay close attention to the prospects of non-cyclical consumer companies as measured by company value because company value is a reflection of company performance. The purpose of this research is to analyze and prove empirically that profitability, managerial ownership, leverage affect dividend policy and corporate value of consumer non-cyclicals. This study used a purposive sampling technique with several criteria in order to obtain 8 samples of consumer non-cyclicals companies and the analysis technique used was PLS (Partial Least Square). This study found that the higher the profitability and leverage a company has, the higher its dividend distribution policy will be. Likewise, the higher the profitability, ownership and leverage a company has, the higher the firm value the company has. The implications of this research are expected to be the foundation and information for investors in optimizing investment decisions by identifying the factors that influence firm value. 
Profitability in the Frame of Social Entrepreneurship (Case Study on Plastic Home Waste Bank) Luh Putu Erlina Ariya Wati; Anantawikrama Tungga Atmadja; Gede Adi Yuniarta
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.57260

Abstract

Rumah Plastik is an organization with a program for recycling plastic trash that makes it valuable and economical. The research aims to find the revenue and cost structure of Rumah Plastik, the ways Rumah Plastik can maintain its profitability and thus balance both business and social goals. This was conducted in Petandakan village, District Buleleng. In this research using qualitative methods with data used are secondary data and primary data. The results of this study stated that: (1) A source of income in Rumah Plastik is obtained through the sale of plastic waste worms, furniture and education; (2) Rumah Plastik maintain their profitability by determining mission and vision in the beginning, empowerment, re-investment and sustainable to balance their business and social goals. 
The Analysis of Time-Driven Activity-Based Costing to Increase Customer Profitability: (A Case Study of Distributor Company) Feki Wahyu Colimah; Lindawati Gani
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.57398

Abstract

This research aims to implement and analyze the concept of time-driven activity-based costing (TDABC) to allocate the cost of serving customers to their accounts, analyze customer profitability, and formulate strategic decisions to increase customer profitability. The study employs a case study strategy with a mixed methods research approach, utilizing various research tools to obtain detailed data. The collected data is analyzed using descriptive analysis with explanation-building techniques. The results reveal that the ten largest customers were profitable for Company A in 2021; however, the most significant profit was not generated by customers who contributed the greatest revenue, and vice versa. The customer profitability analysis indicates that two customers require the highest service priority and care, seven customers should be managed with periodic evaluations, and one customer does not require service priority. These findings underscore the importance of a nuanced approach to customer management and strategic decision-making to enhance overall profitability. By implementing TDABC, companies can more accurately allocate costs and identify key areas for improvement in customer service and profitability.
The Influence of Individual Morality, Integrity, Catur Purusa Artha, Ineffective Monitoring toward Fraud Tendencies in LPD throughout Tabanan Regency Komang Sania Widiasari Yumia; I Putu Gede Diatmika; Edy Sujana
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.57641

Abstract

   The operational cessation of LPDs can be attributed to a surge in fraud cases, with LPDs in Tabanan Regency leading in reported incidents from 2018 to 2022. The elevated occurrences of fraud in Tabanan Regency have precipitated a notable decline in the overall health of LPDs. The discernible trend of fraud within these LPDs, resulting in diminished profits and compromised health, necessitates immediate attention to safeguard the sustainability of LPDs in Tabanan Regency. This study aims to investigate the impact of individual morality, integrity, Catur Purusa Artha, and ineffective monitoring on fraudulent tendencies within LPDs in Tabanan Regency. The study encompassed a population of 308 LPDs, involving a total of 1,232 individuals. A systematic sampling approach yielded a representative sample of 204 individuals. The findings of this research reveal that individual morality, integrity, Catur Purusa Artha, and monitoring effectiveness significantly influence the propensity for fraud within LPDs in Tabanan Regency. This underscores the urgency of implementing comprehensive measures to fortify the ethical fabric, financial robustness, and surveillance protocols within LPDs, ensuring their continued viability in Tabanan Regency. 
Determinants of Budget Managers' Performance at Mpu Kuturan Singaraja State Hindu College: An Analysis of Budget Participation, Goal Clarity, and Organizational Commitment Putu Wika Putrawan; Edy Sujana; I Gusti Ayu Purnamawati
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.58065

Abstract

In the fiscal year 2022, the Mpu Kuturan Singaraja State Hindu College, as a work unit under the Ministry of Religion, was unable to achieve the budget absorption targets stated in the performance agreement. Consequently, it is necessary to identify the factors affecting the performance of budget managers. These factors include budget participation, clarity of budget goals, and organizational commitment. This study is descriptive research with a quantitative approach, utilizing both primary and secondary data. The results reveal that budget participation has a negative and significant effect on the performance of budget managers. Conversely, the clarity of budget goals and organizational commitment variables positively and significantly affect budget managers' performance. Furthermore, this study examines indirect influences, showing that budget participation mediated by organizational commitment negatively and significantly impacts budget managers' performance. In contrast, clarity of budget goals mediated by organizational commitment positively and significantly affects budget managers' performance. These findings highlight the importance of clear budget goals and strong organizational commitment in enhancing the performance of budget managers, while budget participation alone may not be sufficient. This research provides valuable insights for improving budget management practices at educational institutions and similar organizations, emphasizing the need for strategic alignment and commitment to achieve budgetary targets.
SMEs Business Survival Model During the COVID-19 Pandemic: A Case Study of Handicraft SMEs in Bali Province Ni Luh Wayan Sayang Telagawathi; Ni Made Suci; Ni Made Amanda Dewantini; Ni Kadek Sinarwati
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.58292

Abstract

Business resilience is essential for MSMEs to survive any crisis. This study examines the factors that influenced the survival of handicraft MSMEs in Bali Province during the COVID-19 pandemic, arguing that their survival heavily depended on pre-existing socio-economic relations. This aligns with previous research indicating that MSMEs, while vulnerable to external pressures, possess socio-economic capital that is often underutilized. The central role of MSME owners and managers is crucial, as is a supportive business environment where business sector actors, local communities, and government collaborate to assist MSME owners and managers. The study finds that weaving SMEs in Bali successfully adapted to their environment, leveraging social capital in the form of social embeddedness. This social cohesion, demonstrated through community and stakeholder support, provided vital social connections that enabled these businesses to withstand the challenges posed by the COVID-19 pandemic. The findings underscore the importance of optimizing socio-economic capital and fostering collaborative support networks to enhance MSME resilience. This research offers valuable insights for policymakers and business leaders aiming to strengthen the resilience of MSMEs in similar contexts, highlighting the need for strategic collaboration and community engagement to support business continuity during crises.
Implementation of Catur Purusa Artha in Village Credit Institution’s Financial Management Ida Bagus Anom Purbawangsa; Henny Rahyuda; Ketut Arya Bayu Wicaksana
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.60466

Abstract

   This study delves into the implementation of Catur Purusa Artha in managing the finances of Village Credits Institutions. Defining Dharma as adherence to rules, Artha as the pursuit of profits, Kama as efforts towards development, and Moksha as endeavors for harmony with stakeholders, the research explores these principles across 40 Village Credit Institutions (LPD). Data, collected through questionnaires and analyzed using frequency distribution techniques, provides insights into the incorporation of these concepts. Triangulation strengthens findings through comparisons with in-depth interviews of two LPD informants outside the sample group. The results reveal that all respondents implement the Catur Purusha Artha concept. However, a nuanced analysis highlights areas for improvement, specifically in lending activities and product development. This study indicates a fusion of traditional and modern management approaches within LPDs, showcasing a dynamic blend of principles that contribute to their financial management. These findings offer valuable insights for enhancing the effectiveness of Village Credit Institutions by addressing specific areas requiring attention and emphasizing the coexistence of traditional and contemporary management practices in LPDs. 
Whistleblowing System: An Analysis of Implementation Readiness at Private Universities in Palembang City Leriza Desitama Anggraini; Faradillah Faradillah
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.60602

Abstract

   This research investigates the implementation of a whistleblowing system utilizing the Technology Acceptance Model (TAM). TAM incorporates two main variables—user perceptions of benefits (perceived usefulness) and user perceptions of ease of use (perceived ease of use)—in the context of information system implementation. The study explores dimensions of information technology, including Perceived Ease of Use, Perceived Usefulness, and Behavioral Intention to Use, applying a quantitative approach. The study's population comprises students from various majors across different private universities, with non-probability sampling employed. Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis, facilitated by Smart PLS software, serves as the methodological framework. Results reveal the positive and significant impact of Perceived Seriousness of Wrongdoing, Authentic Leadership, and Behavioral Attitude on Behavioral Intention to Whistleblow. Moreover, Perceived Seriousness of Wrongdoing, Social Norm, Perceived Ease of Use, and Perceived Usefulness influence Behavioral Attitude. Notably, Perceived Usefulness, Perceived Ease of Use, and Authentic Leadership did not exhibit a significant impact on Behavioral Attitude. These findings contribute to the understanding of factors influencing whistleblowing behavior, providing valuable insights for organizational and academic stakeholders. 
Implementation of Public Sector Audit Committee Guidelines: A Case Study of the Ministry of Finance Audit Committee Novia Ramadhan; Lindawati Gani
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.61912

Abstract

   This study critically examines the implementation of public sector audit committee guidelines within the MoF Audit Committee. Employing a comprehensive case study approach, the research delves into primary documents and conducts structured and semi-structured interviews with both the MoF Audit Committee and relevant stakeholders. Guided by best practices outlined in H.M. Treasury’s Audit and Risk Assurance Committee Handbook and the IIA’s Independent Audit Committees in Public Sector Organizations, the study establishes that the MoF has successfully instituted an audit committee in adherence to the principles and elements prescribed for public sector audit committees. While acknowledging this achievement, the research also identifies areas warranting improvement in the implementation of the audit committee. These findings underscore the importance of continual refinement to ensure optimal effectiveness and alignment with evolving best practices. The study contributes valuable insights to the discourse on public sector audit committee performance, offering practical recommendations for the MoF and other entities seeking to enhance their audit committee implementations within the broader context of public sector governance. 

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