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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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What Factors Affect Conservatism? The Role of Board Gender, CEO Retirement and Financial Distress Agus Triyani; Sri Retnoningsih; Suhita Whini Setyahuni; Muhammad Fajar Khoiruddin
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.v8i2.62217

Abstract

   This research aims to comprehensively analyze the intricate relationships between board gender, CEO retirement, financial distress, and accounting conservatism within the energy sector. Leveraging 164 firm-year observations spanning 2019-2021, our sample selection relied on a purposive sampling technique, with data availability serving as a primary criterion. Through multiple regression analysis, we rigorously tested hypotheses to unveil the nuanced dynamics at play. Contrary to expectations, our findings suggest that board gender does not exert a significant impact on accounting conservatism within energy firms. However, CEO retirement emerges as a pivotal factor positively influencing accounting conservatism. This illuminates the importance of leadership transitions in shaping conservative financial reporting practices. Notably, financial distress demonstrates a contrary effect, negatively impacting accounting conservatism. This novel perspective positions financial distress as a determinant factor, expanding the traditional boundaries of conservatism research within the agency theory framework. Our research significantly contributes to the literature by providing fresh insights into the contextual factors influencing accounting conservatism in the energy sector. The nuanced interplay of CEO retirement and financial distress unveils complex decision-making processes, offering practical implications for corporate governance and financial reporting practices in this industry. This study serves as a valuable resource for both practitioners and scholars seeking a deeper understanding of conservatism determinants in the specific context of energy companies. 
Determinants of Illegal Lending Engagement in Indonesian Rural Areas Ascaryan Rafinda; Hasan Al Jafa; Agus Suroso; Putri Purwaningtyas; Muhammad Farid Alfarisy; Kiky Srirejeki
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.v9i1.62253

Abstract

This research aims to identify the factors that influence individuals to engage in illegal lending in rural Indonesian areas. Specifically, the study examines the roles of financial knowledge and economic pressure in this decision-making process. Data were collected from 246 participants through both online and paper-based questionnaires. The hypotheses were tested using probit analysis. The findings reveal that financial literacy levels do not significantly affect illegal lending behavior, whereas economic pressure has a significant impact on the decision to engage in illegal lending. These results suggest that efforts to reduce illegal lending should focus on alleviating economic pressures faced by people in rural areas. By addressing the underlying economic conditions that drive individuals toward illegal lending, it is possible to mitigate this behavior and promote more sustainable financial practices. This research contributes to the understanding of illegal lending dynamics and offers valuable insights for policymakers and financial educators aiming to improve financial stability and reduce reliance on illegal lending in rural communities.
Tri Kaya Parisudha as a Remedies to the Agency Problem I Gusti Ayu Ngurah Pradnyadevi Utami; Zahroh Naimah; Anak Agung Dwi Widyani
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.v8i2.62509

Abstract

   This conceptual paper proposes a novel approach to mitigate agency problems by incorporating the principles of Tri Kaya Parisudha from Balinese Hinduism. Tri Kaya Parisudha underscores the purification of thought (manacika parisudha), speech (wacika parisudha), and action (kayika parisudha). The paper explores relevant verses that can be applied to alleviate agency problems in the context of corporate governance. The application of Tri Kaya Parisudha values is expected to foster self-discipline, enhance ethical behavior, and cultivate a harmonious and ethical corporate environment. By aligning actions, speech, and thoughts with these higher principles, individuals are anticipated to reduce potential agency problems and contribute to the promotion of integrity in decision-making processes. Notably, to the best of the author's knowledge, there is a dearth of published literature addressing the reduction of agency problems through the lens of Tri Kaya Parisudha. This paper seeks to fill this gap by offering a unique perspective on the integration of religious values for improved corporate governance. 
The Graphical Information in Sustainability Reports and Corporate Performance: A Southeast Asian Case Study Wiwik Utami; Erna Setiany; Nurul Hidayah; Zubir Azhar
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.v8i2.65278

Abstract

The primary objective of this study is to evaluate the graphical information quality within sustainability reports produced by companies in Southeast Asia that voluntarily disclose such reports. Additionally, the research delves into examining the correlation between graphical sustainability reporting and corporate performance, encompassing both financial and market-based indicators. The study focuses on companies in Southeast Asia that submit sustainability reports through the global reporting portal (www.globalreporting.org). A total of 132 sustainability reports from 33 companies in the Philippines, Malaysia, Singapore, Thailand, and Indonesia were analyzed consistently over the period from 2016 to 2019. The quality of sustainability reports was assessed using the Graphical Information Disclosure Index (GIDI). The findings reveal that, despite a negative impact on accounting-based performance measured by Return on Equity (ROE), the GIDI score exhibits a positive influence on market-based performance. This underscores the significance of graphical information disclosure in sustainability reports, emphasizing its potential impact on enhancing market perceptions and overall corporate performance in the Southeast Asian context. 
Determinants of Accounting Student Readiness to Face the World of Work I Gusti Ngurah Agung Dananjaya; Ni Ketut Rasmini; I Putu Sudana; Putu Agus Ardiana
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.v8i2.65327

Abstract

   In the Indonesian context, the disparity in the quality of university graduates vis-à-vis workforce expectations remains a significant phenomenon. This research sets out to investigate the crucial determinants affecting the readiness of accounting students to navigate the professional realm, focusing on knowledge in the world of work, soft skills, and locus of control. Employing a survey methodology with a questionnaire, data were meticulously analyzed using multiple linear regression through the SPSS program. The findings underscore a positive correlation between knowledge in the world of work, soft skills, locus of control, and the work readiness of accounting students at the Faculty of Economics and Business, Udayana University. Although the overall work readiness scores are commendable, the study advocates for continuous maintenance and improvement initiatives to optimize students' preparedness for the workforce. The implication is that Udayana University, and potentially other educational institutions, could play a pivotal role by actively facilitating activities geared towards enhancing students' workplace skills. By doing so, these institutions contribute not only to academic excellence but also to the practical readiness of graduates for the professional challenges they will encounter in the world of work. 
Success Analysis of Flip: A Free Interbank Funds Transfer Mobile Application Using the UTAUT2 Model Madek Jeani Purnama; Ni Putu Sri Harta Mimba; Maria M. Ratna Sari; Dodik Ariyanto
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.v8i2.65454

Abstract

   The COVID-19 pandemic has profoundly influenced consumer behavior, leading to a surge in online transactions, particularly through social media platforms. However, transactions involving money transfers between different banks often incur fees, posing a challenge. The Flip application emerges as a viable solution, offering a novel approach to such transactions within the e-commerce landscape. Despite its relative novelty, the Flip application plays a significant role in addressing this challenge. Notably, there is a paucity of studies analyzing the success of this digital platform within the e-commerce domain. This research aims to bridge this gap by adopting the UTAUT2 model, extending it with the variables PR, PT, and SE. Employing accidental sampling, data were collected and analyzed using SEM-PLS. The study reveals that PE, SI, PV, and HAB significantly influence the intention to use Flip. These findings suggest that improving services in these areas can contribute to increasing the user base of the Flip application. This research not only adds to the understanding of digital application success but also provides actionable insights for Flip application system providers seeking to enhance user engagement. 
The Mediating Role of Accounting Information Systems in Determining MSME Performance Ni Wayan Sri Tresna Egawati; I Gusti Ayu Purnamawati; 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.v8i2.65915

Abstract

  This study explores the impact of institutions, human resources, finance, and marketing on accounting information systems and their consequential effects on MSME performance in Jembrana Regency. Focused on 126 MSMEs in the culinary sector, initially struggling, the research is crucial for the region's economic progress. Utilizing convenience sampling, the study employs SEM-PLS with SmartPLS Version 3 software for data analysis, considering unobserved variables. Findings reveal a significant positive influence of institutions, human resources, finance, and marketing on the MSME accounting information system. Moreover, the accounting information system acts as a mediator, translating these influences into positive outcomes for MSME performance. These insights not only guide the Jembrana Regency Government in formulating policies to enhance the accounting information system and MSME performance but also offer valuable considerations for MSME players aiming to refine competitive strategies. This research contributes to financial accounting, accounting information systems, and strategic management fields, providing a nuanced understanding of the interconnected dynamics. As the first comprehensive study of its kind in the Jembrana Regency, these findings serve as a foundational reference for future research in related domains. 
Factors Affecting the Performance of Tax Authorities with Tax Compliance as a Moderating Variable: An Empirical Study on Small and Medium Enterprises in West Jakarta Waluyo Waluyo
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.v9i1.66006

Abstract

Achieving tax revenue targets is a significant concern for the government. A lack of taxpayer knowledge about their tax obligations, coupled with frequently changing and complex tax regulations, leads to taxpayer negligence and non-compliance, ultimately impacting tax revenues. This quantitative research examines the factors affecting the performance of tax authorities, with a focus on tax compliance as a moderating variable, specifically among small and medium enterprises (SMEs) in West Jakarta. Data were collected using a questionnaire distributed to 100 SME actors in the area. The study's results indicate that tax knowledge does not significantly impact the performance of tax authorities. In contrast, tax complexity and tax compliance do significantly influence tax authority performance. Additionally, tax compliance does not strengthen the relationship between tax knowledge and tax complexity on the performance of tax authorities. These findings suggest that to improve tax authority performance and increase tax revenues, efforts should focus on simplifying tax regulations and enhancing tax compliance rather than solely increasing tax knowledge among taxpayers. This research provides valuable insights for policymakers and tax administrators aiming to optimize tax authority performance and compliance among SMEs.
The Influence of Green Governance, Implementation of Energy Accounting, and Green Human Resource Management on Sustainability Performance: An Empirical Study in the Hospitality Industry in Bali Komang Adi Kurniawan Saputra; Putu Ayu Sita Laksmi
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.v9i1.66630

Abstract

This research aims to conduct an empirical study on the relationship between stakeholder pressure in the form of green governance, the implementation of energy accounting, and green human resource management, and their impact on sustainability performance. The study focuses on the hospitality industry, specifically star-rated hotels in Bali Province, Indonesia, with a population of 300 hotels. A proportionate stratified random sampling technique was employed to select the sample. Data were collected using a questionnaire instrument through survey techniques and analyzed using multiple linear regression. The originality of this study lies in the development of new variables that have not yet been explored in the current accounting research. The results indicate that green governance, energy accounting, and green human resource management have a significant positive influence on sustainability performance. The findings contribute to the development of stakeholder theory and provide practical insights for hotel management on developing green strategies and achieving the green hotel designation, which aligns with societal and customer legitimacy goals. Additionally, the study offers policy implications for enhancing the supervision and enforcement of existing regulations to ensure a more mandatory nature of green practices in the hospitality industry.
The Mediating Role of Purchase Intention on the Effect of Product Quality and Price Fairness on Purchasing Decisions Kadek Geby Oktaviari; Agus Wahyudi Salasa Gama; I Gusti Agung Eka Teja Kusuma
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.v8i2.66966

Abstract

   Children's apparel sector is surging in Indonesia, posing challenges for children's clothing retailers, exemplified by CV. Patras Development. In the realm of heightened market competition, innovation becomes imperative. CV. Patras Development grapples with obstacles such as external competitors offering more cost-effective solutions and raw material sourcing intricacies, compounded by a tranquil business environment in Bali. This quantitative research adopts a methodological approach focusing on latent variables—Product Quality (X1) and Price Fairness (X2) as influencers, and Purchase Interest (Y1) and Purchasing Decisions (Y2) as influenced variables. The study encompasses 72 consumers of children's clothing at CV. Patras Development, with data meticulously processed using SmartPLS accounting software. The findings elucidate that Product Quality and Price Fairness significantly influence the purchasing interest of clothing consumers at CV. Patras Development. Noteworthy is the positive impact of Price Fairness on purchasing decisions, whereas Product Quality and Purchase Intention exhibit no discernible effect on purchasing decisions. Intriguingly, the mediation of Purchase Intention between product quality and price fairness proves inconsequential in shaping purchasing decisions among clothing consumers at CV. Patras Development from an accounting perspective. 

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