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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 315 Documents
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The Impact of Accountability on Balanced Scorecard Performance of Village-Owned Enterprises: The Mediating Role of Business Model Rudy Suryanto; Hafiez Sofyani; Rahmat Darmawan; Tiyas Puji Utami
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.96669

Abstract

This study investigates the effect of accountability on the performance of Village-Owned Enterprises (VOEs), with Business Model Innovation (BMI) positioned as a mediating dynamic capability. Data were collected from 104 VOEs through key organizational actors, including directors, secretaries, and treasurers who are directly involved in strategic decision-making. Organizational performance is conceptualized using the Balanced Scorecard framework as a set of performance indicators covering four dimensions: financial, customer, internal business processes, and learning and growth. Drawing on Legitimacy Theory and Dynamic Capability Theory, this study examines how accountability functions as a governance mechanism to secure organizational legitimacy, while BMI enables VOEs to transform legitimacy-driven accountability into sustainable performance outcomes amid regulatory, technological, and environmental changes. The findings indicate that accountability has a positively effect on non-financial performance dimensions and strongly stimulates BMI. However, its impact on financial performance is not direct and is fully mediated by BMI, suggesting that accountability contributes to financial outcomes only when supported by innovation-oriented capability development. These results highlight that compliance-based accountability alone is insufficient to generate measurable financial performance without strategic transformation through BMI. By integrating legitimacy and dynamic capability perspectives within the context of social entrepreneurship, this study provides theoretical contributions to governance and innovation literature and offers practical implications for VOEs by emphasizing innovation-driven accountability, balanced performance indicators, and capability development as key pathways toward sustainable rural economic development and strengthened stakeholder trust.
The Role of Sharia Financial Literacy in Moderating the Effect of Overconfidence on Generation Z Investment Decisions in the Indonesian Capital Market Achmad Fauzi
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.97759

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh overconfidence terhadap keputusan investasi generasi Z di Indonesia serta peran literasi keuangan syariah sebagai variabel moderasi dalam hubungan tersebut. Metode yang digunakan adalah survei kuantitatif dengan melibatkan 100 responden investor generasi Z. Data dianalisis menggunakan regresi linear sederhana dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa overconfidence berpengaruh positif signifikan terhadap keputusan investasi. Selain itu, literasi keuangan syariah memperkuat pengaruh overconfidence terhadap keputusan investasi generasi Z. Temuan ini mengindikasikan bahwa literasi keuangan syariah tidak hanya meningkatkan pengetahuan dan kepercayaan diri investor muda, tetapi juga memperkuat pengaruh overconfidence dalam pengambilan keputusan investasi. Implikasi penelitian ini menekankan pentingnya edukasi literasi keuangan yang tidak hanya meningkatkan pengetahuan, tetapi juga mampu mengelola bias perilaku agar pengambilan keputusan investasi menjadi lebih rasional.
Determinants and Measurements of Sustainability Reporting Quality: A Systematic Literature Review Yusli Mariadi; Ni Luh Putu Wiagustini; Ni Ketut Rasmini; I Gusti Ayu Nyoman Budiasih
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.101000

Abstract

Sustainability Reporting Quality (SRQ) has emerged as a critical aspect of corporate accountability in the context of the worldwide implementation of sustainability disclosure standards, including the Global Reporting Initiative (GRI), ISSB, and IFRS Sustainability Disclosure Standards. This study does a systematic literature review (SLR) of 33 empirical publications published from 2013 to 2023 to consolidate knowledge regarding the factors and assessment methodologies of SRQ. The research finds four main factors that affect the situation: corporate governance, stakeholder involvement, board diversity, and demands from outside institutions. Governance procedures and stakeholder participation typically improve SRQ, although data on board diversity is still uneven and sometimes shows only symbolic compliance. External factors, like rules set by the government, industry standards, and best practices for assurance, also affect the quality of disclosures, especially in diverse institutional settings. The review shows that SRQ assessment methods are very different from each other. Some use GRI-based content analysis and score indices, while others use qualitative evaluations. This makes it hard to compare and validate studies. To tackle this fragmentation, the article proposes the creation of a unified and validated SRQ measurement system that integrates contemporary global sustainability criteria. This work enhances theory and practice by elucidating the multidimensional structure of SRQ, pinpointing methodological deficiencies, and offering guidance for future research centered on digital reporting, stakeholder trust, and regulatory harmonization.
A Mitigating Over-Indebtedness in Woman-Led MSMEs: A Behavioral Perspective on Financial Literacy and Self-Framing Control under Financial Stress Putri Purwaningtyas; Bambang Agus Pramuka; Intan Shaferi; Wiwiek Rabiatul Adawiyah; Dian Purnomo Jati
Jurnal Ilmiah Akuntansi Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i2.111662

Abstract

This research investigates the financial literacy and self-framing control of over-indebtedness in women-led Micro, Small, and Medium Enterprises (MSMEs). Addressing a gap where these behavioral bias remain under-explored in over-indebtedness in the context woman MSMEs. This article identifying factors that influence debt cycles in woman-led MSME, which are uniquely characterized by a dual-motive conflict between the drive for business expansion and the immediate needs of household survival. Employing a mixed-methods approach, the study analyzed a quantitative dataset of 280 women entrepreneurs in Banyumas Regency, Indonesia using SEM-PLS, complemented by qualitative insights from Focus Group Discussions and in-depth interviews. The results confirm that Financial Literacy and Self-Framing Control have a significant negative relationship with over-indebtedness. Interestingly, the moderation hypotheses were rejected. Financial stress did not significantly weaken the financial literacy or self-framing control. This suggests that women entrepreneurs exhibit functional resilience, in which their decision-making capabilities have habituated to stressful environments and remain stable under such conditions. The study challenges the ego-depletion hypothesis, suggesting that rationality and self-control are limited and decline under pressure. The findings provide a practical framework for MSME resilience by evaluating the need for behavior-oriented financial coaching that prioritizes the physical separation of business and domestic funds through communal support systems. Additionally, the study addresses the regulatory gap in multiple borrowing, proposing that policy interventions must prioritize integrated credit monitoring across all financial institutions.
The Effect of Love of Money, Individual Morality, and Information Asymmetry on Fraud with Religiosity as A Moderating Variable Putu Novi Anesya Dewi A.; Ni Putu Sri Harta Mimba; Ni Made Dwi Ratnadi; Ni Ketut Rasmini
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026): [In Progress]
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.77206

Abstract

This study examines the effects of love of money, individual morality, and information asymmetry on fraud tendencies and investigates the moderating role of religiosity in these relationships. The study focuses on Village-Owned Enterprises in Karangasem Regency, Indonesia. Data were collected through questionnaires administered to 216 directors, secretaries, and treasurers from 72 Village-Owned Enterprises and analyzed using partial least squares structural equation modeling. The results show that love of money and information asymmetry are positively associated with fraud tendencies, whereas individual morality is negatively associated with fraud tendencies. Religiosity weakens the positive effects of love of money and information asymmetry on fraud tendencies and strengthens the negative effect of individual morality. These findings extend the fraud hexagon theory and the theory of planned behavior by demonstrating that religiosity functions as a contingency factor that shapes how individual dispositions and organizational information conditions are associated with fraud tendencies. The study also highlights the importance of combining internal control improvements with ethical and religious value reinforcement in the governance of Village-Owned Enterprises.
Green Innovation, Firm Size, and Environmental Performance: The Moderating Role of Corporate Governance in Indonesian Food and Beverage Firms Putu Vina Marcyella Griadhi; Lucy Sri Musmini; I Made Pradana Adiputra
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026): [In Progress]
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.90368

Abstract

This study examines whether green innovation and firm size are associated with the environmental performance of Indonesian food and beverage firms and whether corporate governance moderates these relationships. The sample comprises 24 food and beverage firms listed on the Indonesia Stock Exchange from 2019 to 2023, resulting in 120 firm-year observations. Data were obtained from annual and sustainability reports and analyzed using panel-data regression and moderated regression analysis in Stata, with return on assets included as a control variable. The results show that neither green innovation nor firm size is significantly associated with environmental performance, either individually or jointly. Return on assets also has no significant relationship with environmental performance. Furthermore, corporate governance does not significantly moderate the relationship between green innovation and environmental performance or that between firm size and environmental performance. These findings indicate that adopting green initiatives and possessing greater organizational resources do not necessarily result in stronger environmental performance. The study also suggests that corporate governance mechanisms may be insufficient to translate green innovation and firm-level resources into environmental outcomes without stronger implementation, monitoring, and regulatory support.
Individual Characteristics and Auditors’ Whistleblowing Intentions in Indonesia: The Selective Moderating Role of Group Cohesion Ilham Maulana Saud; Siti Fatimah Az-Zahro; Hafiez Sofyani
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026): [In Progress]
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.90484

Abstract

This study examines how individual characteristics influence auditors’ internal and external whistleblowing intentions and whether group cohesion moderates these relationships. It also investigates the relationship between team norms and group cohesion. Data were collected from 399 external auditors employed by public accounting firms in Jakarta, Tangerang, Bandung, Yogyakarta, and Semarang and analyzed using partial least squares structural equation modeling. The results show that desired moral approval, attitude toward whistleblowing, perceived behavioral control, and commitment to independence are positively associated with internal whistleblowing intentions. For external whistleblowing intentions, attitude has a positive association, desired moral approval has no significant association, and perceived behavioral control and commitment to independence have significant negative associations. Group cohesion weakens the relationship between attitude and internal whistleblowing intentions and the relationship between desired moral approval and external whistleblowing intentions but does not moderate the other relationships examined. Team norms are positively associated with group cohesion. These findings demonstrate that auditors’ internal and external reporting intentions are shaped differently and that group cohesion has a selective rather than pervasive moderating role. The study extends the theory of planned behavior and institutional theory by integrating individual, team, and institutional factors in explaining auditors’ whistleblowing intentions.
Green Supply Chain Management and Sustainability Performance: The Mediating Role of Sustainable Competitive Advantage I Wayan Santika; Komang Agus Satria Pramudana; I Wayan Gede Sedana Yoga; Fridayana Yudiaatmaja; Bagas Dwi Arissaputra Bachtiar
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026): [In Progress]
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.92320

Abstract

This study examines the relationship between green supply chain management and sustainability performance and investigates the mediating role of sustainable competitive advantage. The study focuses on employees of electronic distribution companies in Bali, Indonesia. Data were collected through questionnaires from 70 respondents and analyzed using partial least squares structural equation modeling. The results show that green supply chain management is positively associated with both sustainable competitive advantage and sustainability performance. Sustainable competitive advantage is also positively associated with sustainability performance and partially mediates the relationship between green supply chain management and sustainability performance. These findings indicate that green supply chain practices generate stronger sustainability outcomes when firms transform environmental initiatives into strategic capabilities that improve operational efficiency, market differentiation, and stakeholder trust. The study contributes to the sustainability accounting and supply chain literature by clarifying the mechanism through which environmental practices are translated into economic, environmental, and social performance. It also highlights the importance of integrating green supply chain practices with competitive strategy and sustainability-oriented performance measurement.
Human Resource Competence, Budget Transparency, and Internal Control Systems as Determinants of Budget Absorption Effectiveness Ida Ayu Angge Septiari; Gede Adi Yuniarta; Nyoman Ari Surya Darmawan; I Gusti Made Priyambhada Putra
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026): [In Progress]
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.93340

Abstract

This study examines the relationships between human resource competence, budget transparency, internal control systems, and budget absorption effectiveness in educational institutions. Data were collected through structured questionnaires from 56 financial officers, budget administrators, and internal auditors in public and private secondary and vocational schools. The data were analyzed using multiple linear regression in SPSS 26. The results show that human resource competence, budget transparency, and internal control systems are positively associated with budget absorption effectiveness. Internal control systems have the strongest standardized coefficient, followed by budget transparency and human resource competence. These findings indicate that effective budget execution depends on the combined availability of competent financial personnel, transparent budget information, and reliable internal control mechanisms. The study contributes to public-sector and educational financial management literature by integrating capability, transparency, and control mechanisms into a unified model of budget absorption. The findings also suggest that educational institutions should strengthen financial-management training, improve budget-reporting transparency, and reinforce authorization, monitoring, and risk-assessment procedures.
Bank Efficiency and Stability in ASEAN-5: A DEA Window Analysis Desmy Riani; Ofan Maulana Yudista; Fitria Ika Septiyani
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026): [In Progress]
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.109628

Abstract

This study evaluates the efficiency and intertemporal stability of listed banks in the five largest ASEAN economies using data envelopment analysis window analysis. The sample comprises 36 banks from Indonesia, Malaysia, the Philippines, Singapore, and Thailand, generating 360 bank-year observations from 2014 to 2023. An output-oriented variable-returns-to-scale model was applied using total assets, labor costs, and third-party funds as inputs and total loans and total income as outputs. Efficiency stability was assessed using long-distance-per-year, long-distance-per-window, long-distance-per-period, and standard-deviation indicators. The results show that the banks achieved an average efficiency score of 84.2% during the observation period. Singapore recorded the highest country-level efficiency, while Malaysia exhibited the greatest efficiency stability. At the bank level, DBS Group Holdings achieved the highest average efficiency, whereas CIMB Group Holdings recorded the most stable performance. The results also identify substantial opportunities to improve credit disbursement and income generation through more effective management of assets, labor costs, and third-party funds. This study extends cross-country banking-efficiency research by combining dynamic efficiency measurement with intertemporal stability analysis and offers practical benchmarks for strengthening resource allocation and operational resilience in ASEAN banks.

Page 31 of 32 | Total Record : 315

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