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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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Navigating the Whistleblowing and Fraud Prevention Literature: A Scopus-Based Bibliometric Exploration Ratna Marta Dhewi
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.v8i2.67416

Abstract

This research undertakes a thorough examination of whistleblowing and fraud prevention literature through a Scopus-based bibliometric analysis. The study identifies influential works, offering thematic insights valuable for academics and practitioners concerned with corporate accountability. The analysis of publication frequency, metrics of citation, and visualization of data covers 12,791 citations from 200 whistleblowing-related articles spanning 1982-2022. The primary keyword, strongly linked to "whistleblowing system," "accounting and fraud," and "company," holds a total link strength of 1,683. Contributions from 285 scholars across 44 publishers in 7 countries, encompassing various languages, are analyzed. Leading publisher Springer Netherlands, with 57 publications and 4,295 citation counts, is highlighted. The most prolific whistleblowing writer was J.P. Keenan from The Institute for Leadership and Global Education, United States. The study employs network visualization tools to outline the centrality features of keyword clusters. Additionally, it provides a summary of positive and negative determinants in predicting whistleblowing and fraud reporting intentions. This marks the first comprehensive review of Scopus-based whistleblowing and fraud prevention literature.
Determinant of Audit Forensic in Indonesia Rida Perwita Sari; Erna Sulistyowati; Rika Puspita Sari
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.v8i2.67675

Abstract

   This study aims to examine the influence of determinants on forensic audits, which were conducted on educators and internal auditors in Indonesia. Empirical studies in a quantitative context include statistical analysis in data management. The sampling technique was carried out randomly from the population. Research with survey techniques with the help of questionnaires. Data analysis was carried out by direct and indirect tests with the help of WarpPLS (SEM). The results of this study indicate that communication skills has an effect on forensic auditing, problem solving skills has an effect on forensic auditing, presentation skills has an effect on forensic auditing, forensic accounting curriculum has an effect on forensic auditing, forensic accounting curriculum partially mediates the effect of communication skills on forensic auditing, the forensic accounting curriculum partially mediates the effect of problem solving skills on forensic auditing, and the forensic accounting curriculum does not mediate the effect of presentation skills on forensic auditing. The implications of this research are aimed at the auditor profession in Indonesia so that they pay more attention to their own ability to attend forensic auditor training and have professional certification before taking a forensic audit job. 
Optimizing Accounting Practices for Financial Management in Orchid Cultivation: A Comprehensive Approach for Farmers in Dadaprejo Junrejo Village, Batu City Wuryan Andayani; Sutrisno T
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.v8i2.67689

Abstract

   Founded in 2007, DD Orchid in Dadaprejo, Junrejo District, Batu City, is a notable player in orchid cultivation, offering a diverse range of orchids at various price points. Despite its success, the organization faces challenges such as irregular bookkeeping, disorganized stock management, and a lack of basic bookkeeping training for collaborating farmers. This empirical research investigates the impact of proposed solutions on enhancing operational efficiency. The study, spanning a 2-hectare property with advanced watering systems and involving 80-100 plasma-assisted farmers, addresses these challenges through strategic interventions. Firstly, it explores the impact of elevating human resource quality within DD Orchid. Secondly, the implementation of disciplined administrative and financial practices, including regular financial statements, is examined for its effect on overall management. Thirdly, the study evaluates the impact of optimizing orchid code management. Lastly, the research investigates the effectiveness of providing training to plasma-assisted farmers on creating simple financial reports. The anticipated results aim to provide empirical evidence on the effectiveness of these solutions in streamlining administrative, financial, bookkeeping, and human resource management within DD Orchid and among its collaborating farmers. 
The Effect of Good Governance on Preventing Potential Fraud in the Management of BOK Funds at Puskesmas in Mojokerto District Yoosita Aulia; Nurhayati Sofian; Alberta Esti
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.v9i1.68443

Abstract

This study aims to test and analyze the effect of good governance—specifically accountability, effectiveness, and transparency—on the potential for fraud in the management of BOK funds at Puskesmas (Health Centers) in Mojokerto District. A simple random sampling technique was employed, and samples were selected randomly based on the calculated sample size using the Slovin formula. The analysis was conducted using multiple linear regression to determine the relationships between the variables. The findings reveal that accountability, effectiveness, and transparency do not significantly influence the potential for fraud at the Mojokerto Regency Health Centers. This suggests that the implementation of good governance practices does not directly impact the potential for fraudulent activities in the management of BOK funds at these health centers. These results highlight the need for further investigation into other factors that may contribute to fraud prevention and underscore the complexity of fraud management within public health institutions.
Developing Measurements for Creating Shared Value (CSV): Aspects and Indicators Suripto Suripto
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.v9i1.68509

Abstract

This research aims to develop a Creating Shared Value (CSV) measurement that fulfills a sustainable context and avoids overlap. The study initially identifies two key aspects—business and social—comprising 27 indicators. Through further analysis, the research conceptualizes CSV measurement by incorporating an additional environmental aspect. This development addresses existing gaps by enhancing CSV disclosure aspects to more accurately assess the level of CSV disclosure. By fulfilling the sustainability context based on legitimacy theory, this approach can help companies gain legitimacy and support from stakeholders, thus enabling them to compete globally. The research employs a rigorous methodology to ensure that the new CSV measurement framework is robust and comprehensive. The findings suggest that a multidimensional approach to CSV, which includes business, social, and environmental aspects, provides a more holistic view of a company's efforts to create shared value. This refined CSV measurement can serve as a valuable tool for companies seeking to improve their sustainability practices and enhance their accountability to stakeholders.
Local Government Internal Audit Quality: Input Factors, Individual Level (Study on Inspectorate Auditors in North Sulawesi Province) Meidy Kantohe; Frida Magda Sumual
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.v9i1.68751

Abstract

The quality of local government internal audit is very important in realizing good governance and clean government. This study aims to provide empirical evidence regarding the effect of Communication Skills, Professional Commitment and Self-Efficacy on Local Government Internal Audit Quality and the role of self-efficacy in mediating the effect of professional commitment on local government internal audit quality. This research is explanatory research with a survey approach and uses the census method. The study was conducted on 220 Inspectorate auditors at 16 Inspectorates in North Sulawesi Province. The data collection technique used a questionnaire made using google form. The results showed that the higher the communication skills, professional commitment and self-efficacy, the better the quality of internal audit. Self-efficacy mediates the effect of professional commitment on internal audit quality.
The Value Relevance of Sustainability Disclosure Quality Aulia Fuad Rahman; Desi Tri Kurniawati; Ayu Aryista Dewi; Kholilah Kholilah
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.v8i2.68924

Abstract

   In the contemporary landscape, ESG (environmental, social, and governance) performance has emerged as a pivotal concern for capital market investors. Despite its prominence, the ongoing debate in the literature regarding the value relevance of ESG underscores the need for empirical insights. This study addresses this gap by investigating the moderating role of ESG disclosure quality in shaping the relationship between earnings, annual changes in earnings, and stock returns. Drawing on a dataset comprising 254 firm-year ESG reports in Indonesia from 2017 to 2022 and employing panel data regression, the research unveils compelling results. It demonstrates that high-quality ESG disclosure not only reinforces the impact of earnings and annual changes in earnings on stock returns but also signifies a lower risk of future sustainability and long-term growth. These findings substantiate the idea that robust integration of sustainability principles in business practices contributes significantly to the creation of shareholder value. Importantly, this research carries profound implications for Indonesian companies, emphasizing the critical role of ESG disclosure in fostering sustainable business practices and enhancing shareholder value in the evolving landscape of capital markets. 
The Influence of Intellectual Capital and Environmental Performance on Company Value with Financial Performance as an Intervening Variable in Manufacturing Companies Ni Kadek Aprina Asriani; Desak Nyoman Sri Werastuti; Anantawikrama Tungga Atmadja
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.v9i1.69045

Abstract

This research aims to examine the influence of intellectual capital and environmental performance on firm value, with financial performance as an intervening variable, in manufacturing firms. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange (BEI), with samples selected based on specific criteria. Data analysis is conducted using SEM-PLS (Structural Equation Modeling-Partial Least Squares) with Smart PLS software version 3.0. The results reveal that intellectual capital positively and significantly impacts both financial performance and firm value. However, environmental performance does not significantly influence financial performance or firm value. Additionally, financial performance does not significantly impact firm value and does not mediate the relationship between intellectual capital, environmental performance, and firm value. These findings suggest that while intellectual capital directly enhances financial performance and firm value, environmental performance does not play a significant role in influencing these outcomes, and financial performance does not serve as a mediator in these relationships.
Environmental, Social and Governance Disclosure Scores and Tax Avoidance Adrian Teja
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.v9i1.69573

Abstract

This paper aims to understand the effect of Environmental, Social, and Governance (ESG) disclosure scores on tax avoidance. The sample consists of public firms listed on the Indonesia Stock Exchange, excluding those in the financial services industry, for the period 2015-2021. We employ panel data regression methods, with the dependent variable being the total of deferred tax assets and liabilities and the independent variable being the Bloomberg ESG disclosure scores. The effect of Bloomberg ESG disclosure scores on tax avoidance is controlled by firm leverage, profitability, growth, and size. Our findings indicate that higher Bloomberg ESG disclosure scores have a positive effect on deferred tax assets relative to deferred tax liabilities. This suggests that firms with high Bloomberg ESG disclosure scores contribute to indirect stakeholders, reflecting a broader commitment beyond direct stakeholders. Additionally, we do not find statistical evidence of a significant effect of a firm's financial constraints and growth opportunities on the deferred tax assets relative to deferred tax liabilities. These results imply that tax avoidance is more influenced by a firm's commitment to ESG principles rather than its financial capabilities and growth opportunities. This research provides valuable insights for policymakers and corporate managers, highlighting the importance of ESG disclosure in shaping tax-related strategies and demonstrating a firm’s commitment to broader stakeholder engagement.
Accountant’s Heroism to Report Fraud Collectively through Organizational Support Syaiful Iqbal; Putri Wulanditya
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.v8i2.69944

Abstract

   Financial fraud is possibly to be detected by accountants. However, not all accountants are willing to report fraud within the company. This study investigates the possibility of accountants’ heroic acts as whistleblowers individually or collectively in the presence or absence of organizational support. The data was collected from an experimental activity which was designed in the form of a 2x2 between-subject, by involving master accounting students and chartered accountant programs as participants. Then, data was analyzed using an independent sample t-test and analysis of variance to confirm the hypothesis. The results provide evidence that the likelihood of accountants intending to whistleblowing is more substantial when done collectively than individually, and the presence of organizational support strengthens whistleblowing intentions compared to those who do not receive organizational support. These findings contribute to supporting discussion in behavioral accounting and triggering companies to pay attention to the accountant's role as a whistleblower, and thus, support whistleblowing that accountants may carry out. 

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