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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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Exploring the Roles of Tax Morale, Religiosity, and Nationalism in Tax Compliance with the Moderating Effect of Accounting Literacy Natasya Putri Rahmalia; Siti Rismaya; Diana Sari; 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.v9i2.82865

Abstract

Despite increased understanding of factors influencing tax compliance, such as tax morale, religiosity, and nationalism, significant gaps remain in how these factors, when moderated by accounting literacy, translate into actual compliance rates. This study investigates whether tax morale, religiosity, and nationalism impact tax compliance behaviors among corporate taxpayers, using accounting literacy as a moderating variable at the West Java I Directorate General of Taxes Regional Office. Employing quantitative methods, the research analyzes data from 100 corporate taxpayers registered at this office, using probability sampling and SEM-PLS analysis via the SmartPLS application. Results indicate that while tax morale and nationalism significantly affect tax compliance behavior, religiosity does not. Furthermore, increased religious understanding may sometimes lead to reduced compliance, as it can prioritize spiritual over civic obligations. Contrary to expectations, accounting literacy does not moderate the effects of tax morale, religiosity, or nationalism on compliance. This suggests that factors other than financial knowledge play critical roles in determining tax compliance.
Green Accounting, Leverage, and Cash Holding: Key Factors in Determining Firm Value Dini Wahjoe Hapsari; Renaldy Febiana; Muna Norkhairunnisak Ustadi
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.v9i2.84568

Abstract

The impact of green accounting, leverage, and cash holding on firm value in the Indonesian energy sector, particularly how these factors interact and influence both environmental and financial outcomes, remains underexplored. This study aims to bridge this gap by examining the effects of green accounting, leverage, and cash holding on firm value, thus providing valuable insights that could influence investor decisions. Utilizing a purposive sampling method, this research analyzes data from 75 companies within the sector. The findings reveal that maintaining optimal cash holdings is crucial, as it can maximize company profits and enhance firm value. Conversely, the implementation of green accounting varies significantly across companies in the energy sector, which means it does not consistently impact firm value in a significant way. This suggests that while green accounting practices are gaining traction for their potential environmental benefits, their direct influence on financial valuation is not uniformly perceived. Furthermore, leverage, as measured by the debt-to-equity ratio, shows that the use of external funding does not significantly affect investors’ perceptions of firm value.
An Assessment of Banking Performance: The Balanced Scorecard Approach Evi Octavia; Ait Novatiani; Rima Rachmawati; Che Rosmawati Che Mat
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.v9i2.84625

Abstract

There is a need to explore the effectiveness and comprehensive implementation of the Balanced Scorecard in improving banking performance, particularly considering the unique challenges of regulatory influence and sector-specific dynamics. This research aims to measure the performance of Bank Panin, which is motivated by a decline in net profit, profit before tax, and negative third-party funds. The study employs a Descriptive Qualitative approach using Balanced Scorecard measurements. The research focuses on four perspectives: 1) learning and growth, 2) customer, 3) internal business processes, and 4) financial. Data collection for these perspectives utilized a questionnaire method with a Likert scale, with data validity confirmed through validity and reliability tests. The results indicate that customer satisfaction at Panin Bank Tbk Bandung Branch is favorable. In terms of internal business processes, Panin Bank offers comprehensive products/services, a widespread office network, innovative products, and high-quality customer service. From the growth and learning perspective, employee productivity is satisfactory. Financially, metrics such as the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Return on Assets (ROA) meet excellent criteria. This study highlights the significant role of banks in creating employment, enhancing human resource skills, and supporting the local economy. The robust financial performance of banks not only stabilizes the sector but also facilitates credit availability for small businesses, thereby promoting economic growth in communities.
Challenges of Internal Auditing in the Indonesian Government Mirna Amirya
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.v9i2.84737

Abstract

There is an essential need for comprehensive research into innovative audit strategies specifically designed to address the persistent challenges faced by internal auditing within Indonesia's government sector. This study delves deeply into these challenges, highlighting the critical role of internal auditing in fostering transparent and accountable financial management across government agencies. By adopting a qualitative research methodology, the study employs a literature review combined with thematic descriptive analysis. The findings from the literature review underscore the indispensable role of internal auditing in improving accountability, transparency, and overall performance of government entities. However, several significant obstacles hinder these benefits. The challenges identified include difficulties in adopting and implementing advanced technology within the audit process, ensuring the independence of internal auditors from the entities they audit, the effectiveness of audits in detecting and preventing corruption, and the ongoing need to enhance the qualifications and training of internal auditors. These challenges are critical as they impact the efficacy of internal audits in fulfilling their role as watchdogs of public funds and as enhancers of public trust. Addressing these issues through targeted research and policy intervention is crucial for advancing the capabilities and impact of internal auditing within the Indonesian government. The study advocates for a strategic focus on developing adaptive audit techniques and training programs that align with the evolving demands of the governmental audit environment.
Effects of Socio-Environmental Performance and Costs, Firm Size, and Sustainability Reporting on Financial Performance: A Mediating Analysis Eva Wany
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.v9i2.84738

Abstract

There are still inconsistent findings and an unclear mediating role for Sustainability Reporting (SR) in the relationships among Socio-Environmental Performance, Socio-Environmental Costs, firm size, and financial performance. This study examines the impact of Socio-Environmental Performance, Socio-Environmental Costs, and firm size on financial performance, considering SR as a mediating variable. Using secondary data and a quantitative descriptive approach, the research sampled 21 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. These companies met criteria such as consistent financial reporting, absence of consecutive losses, and participation in the Ministry of Environment and Forestry’s PROPER program. Data were collected from financial and annual reports available on the IDX and company websites. Analysis using Smart PLS 4.0 revealed that Socio-Environmental Performance and SR significantly influence financial performance, while company size does not. Additionally, Socio-Environmental Performance and company size positively influence SR, but Socio-Environmental Costs do not. SR mediates the relationship between Socio-Environmental Performance and financial performance, but not between Socio-Environmental Costs and financial performance.
Paying For Pollution: Carbon Tax as A Mitigation for Carbon Emission Problem Kenley Maccauley Riyono; Luky Patricia Widianingsih
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.v9i2.85474

Abstract

There is a need to evaluate the effectiveness of carbon tax policies across different sectors in reducing emissions and increasing government revenue, while assessing their practical implementation and impact on economic and environmental outcomes. This study aims to determine the effectiveness of carbon tax implementation in various sectors and whether it can reduce carbon emissions and increase government revenue, thereby helping to mitigate climate change and improve environmental, social, and economic conditions. The sample in this study includes 24 countries that have implemented a carbon tax, allowing for the analysis of carbon emissions levels and government revenue indices. Regression analysis is used to determine the strength of the relationship between carbon tax implementation in various sectors, the share of jurisdiction emissions covered, and government revenue. The results indicate that implementing a carbon tax in various sectors significantly reduces carbon emissions and increases government revenue. These findings suggest that a carbon tax is essential as an environmental policy in all countries and represents the most effective way to mitigate carbon emissions. This evidence should be considered by countries contemplating its implementation.
Enhancing Governance through IPSAS: Impacts on Transparency and Accountability in Public Sector Financial Reporting Rochman Marota; Razana Juhaida Johari
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.v9i2.86364

Abstract

This study addresses the empirical gap in understanding the practical challenges and long-term impacts of implementing International Public Sector Accounting Standards (IPSAS) on public trust and policymaking efficiency in the public sector. It explores the impact of IPSAS on transparency and accountability in financial reporting, assessing how adoption influences the comparability and reliability of financial statements, public trust, and governance quality. Using a qualitative approach, the research reviews literature and case studies across various jurisdictions to evaluate the transition to standardized accounting practices. Findings indicate that IPSAS significantly enhances transparency and accountability, reduces information asymmetry, and improves oversight and decision-making in budget management. However, challenges such as the need for extensive training, system upgrades, and local context adaptation persist. The study emphasizes the importance of capacity building and technological investment to maximize IPSAS benefits, providing insights for policymakers and public sector managers on improving governance and financial reporting. Despite focusing on conceptual analysis and lacking longitudinal data, this research paves the way for future studies on the enduring effects of IPSAS and best practices in public sector accounting.
Fraud Hexagon and Dark Personality Traits in Academic Dishonesty: Evidence from Indonesian Accounting Students Prastiwi, Arum; Atmini, Sari; Kawulur, Hisky Ryan
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.84227

Abstract

This study examines the factors that influence academic fraud behavior among accounting students in Indonesia using the Fraud Hexagon theory, while also testing the moderating role of Dark Triad personality traits. Academic fraud remains a persistent issue in higher education, often exacerbated by psychological, systemic, and contextual factors. Using a quantitative survey approach, data were collected from 220 accounting students at various Indonesian universities through convenience sampling. The variables measured included six dimensions of the Fraud Hexagon—pressure, opportunity, rationalization, capability, arrogance, and collusion—along with Dark Triad traits (narcissism, Machiavellianism, psychopathy). Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results demonstrate that capability, rationalization, pressure, and collusion significantly influence academic fraud, while opportunity and arrogance do not. Furthermore, Dark Triad personality traits were found to moderate the relationship between arrogance and academic fraud but did not moderate the effects of capability and rationalization. These findings provide theoretical contributions by extending the application of Fraud Hexagon theory within the educational context and integrating personality traits as boundary conditions. Practically, this study implies that universities should strengthen ethical education, digital supervision, and internal control systems while enhancing students’ character and spirituality to mitigate academic dishonesty. Future research should explore each dark personality trait more specifically for nuanced insights.
Mapping Tolerance in Accounting and Finance: A Decade of Behavioral Insights and Research Trends (2013–2023) Devi, Sunitha; Yadnyana, I Ketut; Widanaputra, Anak Agung Gde Putu; Ratnadi, Ni Made Dwi
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.85357

Abstract

Tolerance, understood as an individual psychological disposition, plays a vital role in mitigating conflicts, particularly those rooted in financial and accounting contexts. Despite its significance, most existing research tends to focus on institutional mechanisms such as corporate governance, financial reporting quality, and risk tolerance related specifically to investment behavior, rather than exploring how individual tolerance as a broader construct influences conflict prevention within financial domains. This gap highlights the need for a comprehensive examination of tolerance from an individual behavioral perspective in accounting and finance. This study aims to address this gap by conducting a Systematic Literature Review (SLR) of 29 empirical studies published between 2013 and 2023, all retrieved from the Scopus database. The analysis encompasses demographic trends, thematic emphases, and methodological approaches within the current literature. Key findings from the demographic analysis indicate a surge of interest during the COVID-19 pandemic period (2020–2021), suggesting heightened relevance of tolerance in times of crisis. Furthermore, the majority of relevant studies are published in specialized accounting and finance journals, with a geographic concentration in Asian countries such as Malaysia, Indonesia, China, and Korea. Quantitative research methods dominate these studies, focusing predominantly on risk tolerance rather than broader tolerance behaviors. The review identifies a diverse array of factors affecting individual tolerance, including demographic variables (age, gender, marital status, ethnicity, education), personality traits (openness, prudence, honesty, humbleness), and socio-cultural influences (culture, politics, family support, religion). Tolerance influences various behavioral outcomes, ranging from investment decision-making and financial risk management to the use of online social networks and even academic fraud conduct. By synthesizing these findings, the study contributes meaningful insights to the emerging fields of financial behavior and accounting behavior, emphasizing the critical, yet underexplored, role of tolerance. Additionally, the mapping of literature highlights promising directions for future research to further elucidate how fostering tolerance can effectively reduce conflicts in financial settings.
A Sustainable Supplier Selection Model: Integrating AHP and GRA for Enhanced Performance Evaluation Ariadi, Gede; Abdi, Antonius Surjo
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.85724

Abstract

This research aims to provide solutions to the problem of selecting fertilizer suppliers with the best performance in enhancing the sustainable supply chain (SSC) for organic farmers. The current limitation in supplier evaluation lies in the reliance on evaluators' subjective familiarity, which, while effectual or technical in some cases, carries inherent risks due to personal biases and the absence of systematic analysis. To address this, the study proposes an integrated model combining the Analytic Hierarchy Process (AHP) and Grey Relational Analysis (GRA). AHP is used to determine the relative importance of evaluation criteria based on expert judgment, while GRA evaluates supplier alternatives against these weighted criteria under uncertain conditions. This integrated approach enables more informed, robust, and justifiable decision-making in complex scenarios. The findings reveal that farmer groups tend to prioritize fertilizer suppliers who offer high product quality, with an emphasis on economic criteria such as production costs and crop profitability, as well as environmental criteria including material recycling and hygiene. In contrast, other suppliers focus more on social aspects, such as product safety, but often lack sensitivity toward the health impacts of non-organic fertilizers on farmers. Theoretically, the integration of AHP and GRA provides a comprehensive framework for measuring, assessing, and selecting suppliers based on performance. From a practical standpoint, fertilizer suppliers are encouraged to develop products that align with economic priorities—such as affordable pricing—and environmental goals, including reducing harmful chemical content like pesticides. This, in turn, supports farmer groups in enhancing sustainable performance, improving social welfare, and ensuring a safer working environment.

Page 29 of 30 | Total Record : 293

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