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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 304 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.

Page 31 of 31 | Total Record : 304

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