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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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Examining the Determinants of E-Wallet Continuance: An Application of Extended Technology Continuance Theory in Financial Technology Ni Luh Putu Widia Ananda Sari; Ni Putu Sri Harta Mimba
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.66304

Abstract

This study explores factors affecting the continuance intention of e-wallet usage in Bali, applying the extended Technology Continuance Theory (TCT) with added variables of perceived savings and perceived trust. Due to limited research on the impact of perceived savings and trust on e-wallet continuance intention, it is necessary to explore their integration into the Technology Continuance Theory (TCT) to enhance understanding in this area. Targeting active e-wallet users aged 17 and above, the research surveyed 160 respondents through an online questionnaire. Data analysis was conducted using SEM-PLS and Smart PLS software. The results reveal that confirmation significantly enhances perceived usefulness and satisfaction, both of which, along with perceived ease of use, significantly impact continuance intention.
Determinants of Eco-Budgeting and Control in Medical Waste Management: A Behavioral Approach Eka Ardhani Sisdyani; Ida Bagus Gede Fajar Manuaba; I Gusti Agung Gede Utara Hartawan; I Wayan Pradnyantha Wirasedana; Anak Agung Vidyaswari Kedisan; Ni Komang Ayu Devi
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.66922

Abstract

This study explores the determinants influencing the intention to adopt eco-budgeting and eco-controlling mechanisms in medical waste management. While existing research primarily addresses the technical aspects, there has been scant focus on the behavioral factors that influence hospital management's adoption of these environmentally conscious practices. Employing an associative quantitative methodology, this research gathered data from 125 managers across 15 private general hospitals in Denpasar City and Badung Regency, utilizing surveys and analyzing the results with partial least squares (PLS). The findings indicate that environmental concerns and stakeholder pressure significantly impact managers' intentions to implement eco-budgeting. To effectively translate these intentions into tangible practices, managers are found to deploy four types of eco-control mechanisms: belief, boundary, diagnostic, and interactive controls. These insights offer critical guidance for hospital administrators and policymakers, underscoring the importance of behavior-driven strategies in enhancing medical waste management. The study emphasizes the necessity of integrating behavioral factors into environmental management frameworks to foster the development of eco-efficient and environmentally sustainable practices within hospitals, ultimately contributing to the broader goal of green hospital initiatives.
Bali Ecological Wisdom and the Transformation of Reporting Accountability: A Critical Point for Balinese Green Agenda Cokorda Gde Bayu Putra; Ni Ketut Muliati; Putu Cita Ayu; Ni Putu Trisna Windika Pratiwi; Ni Putu Yeni Yuliantari
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.74336

Abstract

This article aims to present a transformative approach to reporting by integrating the ecological and spiritual teachings of Sad kerthi from Balinese culture, addressing a significant gap in traditional accounting practices that predominantly focus on financial metrics without incorporating local ecological and spiritual values crucial for business transparency and environmental sustainability. Employing a critical research framework with qualitative content analysis and a reflective approach, the study analyzes how these teachings can be embedded into accounting practices, emphasizing respect for natural symbols and their sanctity. Business entities in Bali are encouraged to actively contribute to preserving the natural environment—mountains, lakes, forests, rice fields, oceans, and the universe—with the goal of developing reporting practices that reflect spiritual, religious, and ecological values. 
Leverage Impact on Dividend Strategy: Insights from Institutional and Financial Dynamics Made Gede Wirakusuma; Ni Made Dwi Ratnadi; Gerianta Wirawan Yasa; I Made Ryan Ananta Putra
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.77531

Abstract

Dividend policy determines the allocation of profits between shareholder payouts and retained earnings. This study investigates the moderating role of leverage on the relationship between institutional ownership, cash position, and asset growth in shaping the dividend policies of companies within the raw goods, industrial, primary consumer goods, and non-primary consumer goods sectors. Despite previous research examining these variables individually, there is limited exploration of leverage as a moderating factor in these relationships, particularly within these sectors. Utilizing a sample of 240 companies and non-probability purposive sampling, the analysis employs the absolute difference test. Findings indicate that leverage does not enhance the positive effects of institutional ownership, cash position, and asset growth on dividend policy. These results contribute to agency and pecking order theories by highlighting the importance of institutional ownership in influencing management decisions on funding sources, particularly corporate debt, when determining dividend payments.
The Role of Intellectual Capital and Core Competencies in Building Competitive Advantage in Higher Education Ike Yuni Hartanti; Dwi Irawan; Ahmad Juanda
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.81827

Abstract

This study examines the relationship between intellectual capital, core competencies, and competitive advantage within higher education institutions in Indonesia. These institutions are pivotal in adapting to globalization and enhancing educational competitiveness. Despite existing research, there remains a gap in understanding how these elements interact dynamically within the Indonesian context, particularly how intellectual capital directly and indirectly influences competitive advantage through core competencies. Our population includes all universities listed in the 2023 Webometrics world university rankings, focusing on lecturers involved in planning and administrative tasks. A simple random sampling method was employed to select the sample. Data were collected using self-administered questionnaires and analyzed through Structural Equation Modeling (SEM) via Partial Least Square (PLS) 3.0 software. The findings reveal that intellectual capital significantly influences competitive advantage, mediated by core competencies unique to Indonesian higher education. This research offers insights for stakeholders, including education managers, policymakers, and academics, to develop strategies that enhance competitive positioning by optimizing intellectual capital and evolving core competencies aligned with industry needs and societal demands in the digital era. This study fills the identified research gap by providing empirical evidence and strategic insights into the interplay of these critical factors.
Social Accounting: Assessing Corporate Commitment to Combatting Stunting in Indonesia through CSR Initiatives Ifada Retno Ekaningrum; Agus Triyani; Nor Hadi; Siti Maisyaroh Bakti Pertiwi; M. Fatchurrohman; Setyo Mahanani
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.84270

Abstract

This study evaluates the Corporate Social Responsibility (CSR) initiatives of companies in Indonesia's mining, basic materials, and cement industries, focusing on reducing stunting rates. Despite strong legislative and corporate mandates to address health issues, including stunting, a high prevalence continues, indicating that CSR efforts are neither sufficiently aligned nor effective. Using a qualitative descriptive approach and content analysis, this research analyzes 2023 annual and sustainability reports from 40 companies, uncovering a growing awareness and involvement in health sector CSR. However, efforts specifically targeting stunting are limited. The study identifies various CSR strategies and typologies, reflecting different levels of commitment and awareness aimed at improving initiative effectiveness. Despite these efforts, the study could not conclusively evaluate the impact of CSR on reducing stunting rates nor pinpoint factors behind its limitations. Further research is recommended to assess CSR effectiveness in stunting reduction and understand the obstacles to its success.
Exploring Accountability Practices in Village Financial Planning Pande Gede Cahyana; Made Sudarma; Aji Dedi Mulawarman
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.86826

Abstract

Accountability is essential for achieving sustainable results and involves a responsibility to fulfill mandated duties. This research reveals the practices of financial planning accountability in Peliatan Village, highlighting an underexplored area: the social and cultural dimensions of accountability in village financial management, especially in systems with dual governance. Employing an interpretive paradigm and ethnomethodological approach, the study examines the synergy between the formal and adat village governments. Accountability practices involve the participation of all stakeholder representatives in village meetings and are executed through a gradual process, starting with sangkepan deliberations at the dusun level. The village government prioritizes synchronizing long-term planning with annual work plans and ensuring compliance with official budget documents. These practices are essential components of village financial management, upheld through verification and validation at the sub-district level.
An Integrated Public Accountability Model: Lessons from the Pandemic Nurkholis Nurkholis
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.87317

Abstract

The Integrated Public Accountability Model proposes a comprehensive framework for enhancing accountability in public organizations, emphasizing both technical and non-technical aspects as foundational pillars. This model advocates for a strategic approach where accounting serves as the primary vehicle for delivering performance information, supported by the pillars of institutional capacity, robust governance, spirituality/religiosity, and local customs. By focusing on these dimensions, the model aims to address the diverse informational needs of stakeholders, ensuring that public organizations deliver high-quality economic and social performance data. The potential impact of this research extends beyond traditional accountability frameworks by highlighting the necessity for an integrated approach during uncertain times, such as pandemics, where typical governance structures are disrupted. Future research should explore the empirical applicability of this model across different cultural and institutional contexts to validate its effectiveness in real-world scenarios. Additionally, studies should consider the dynamic interaction between these pillars to understand how they collectively contribute to enhancing accountability in public sectors. By pursuing these avenues, further research can refine the model's components and their interrelations, potentially establishing a new paradigm for public accountability that is both inclusive and adaptive to various governance challenges.
Assessing the Impact of Legislative Budget Allocations on Community Aspiration Fulfillment Chairul Abd. Halik; Irfan Zamzam; Hartaty Hadady; Sharina Osman
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.75393

Abstract

While existing research has explored the effectiveness of the recess budget of Regional People's Representative Council (Dewan Perwakilan Rakyat Daerah—DPRD) members in absorbing community aspirations in regions in Indonesia, there is a specific need to examine the alignment of budget expenditures with actual outcomes. This study assesses how effectively the DPRD members of North Maluku use the recess budget to capture community aspirations and prioritize them within DPRD’s strategic plans. Utilizing a qualitative, phenomenological approach, the research involved DPRD members, the Local Government Budget Team, and experts or academics. Data were gathered through interviews and documentation, analyzed using Miles and Huberman’s interactive model. The findings indicate that the recess budget has been used effectively, meeting all eight effectiveness criteria. The process of prioritizing community aspirations in the development of DPRD’s strategic agenda is done subjectively by DPRD members, focusing on urgent needs in alignment with the priorities of the Regional Medium-Term Development Plan (Rencana Pembangunan Jangka Menengah Daerah—RPJMD), and influenced by the initial locations visited during recess, discussions with the community, and direct engagement with relevant community issues.
Bibliometric Analysis of University Social Responsibility: Advancing Transparency and Sustainability in Higher Education Yuni Ekawarti; Mohamad Adam; Yusnaini Yusnaini; Hasni Yusrianti
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.77647

Abstract

While the importance of University Social Responsibility (USR) is widely acknowledged in academic discourse, there remain substantial gaps in understanding how it interacts with sustainability, especially in terms of transparency as a measurable outcome. This study specifically addresses these gaps by employing bibliometric analysis to comprehensively explore the scope of literature on 'University Social Responsibility,' establishing it as a crucial transparency indicator for sustainability practices in higher education institutions. Using the VOSviewer tool, data from 356 scientific articles, published between 2006 and 2023 and sourced from Scopus, were meticulously analyzed. This analysis elucidates the relationships between authors, journals, and keywords, providing fresh insights into the evolving research landscape. These insights identify emerging trends that link USR to sustainability initiatives in higher education and elucidate the relationship between USR and transparency in achieving sustainability goals. The findings offer valuable insights for researchers and policymakers, underscoring the importance of transparency-based USR practices in promoting sustainable development.

Page 28 of 30 | Total Record : 293

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