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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 318 Documents
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Assessing the Nexus Between Extreme Weather Events, Flooding, and Credit Risk in West Java’s Rural Banking Sector Muhamad Andri Arif Pramanda; Tiara Zanatunnisa; Pretisila Kartika Putri; Tiara Pradani
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.110277

Abstract

This study investigates the nexus between extreme weather events, flooding, and credit risk among 212 rural banks (BPRs) in West Java, Indonesia, from 2022 to 2024. Using panel data and Pooled Ordinary Least Squares (POLS) with robust standard errors, the research distinguishes between the impacts of chronic climatic fluctuations and acute disaster shocks. The analysis incorporates bank-level and macroeconomic factors as controls to ensure methodological rigor. Our stepwise robustness estimations reveal a highly nuanced transmission mechanism. Extreme weather frequency exhibits a consistently positive and significant relationship with Non-Performing Loans, proving it acts as an autonomous driver of credit risk by disrupting borrower cash flows. Conversely, the direct impact of flooding becomes statistically redundant once bank-level controls are integrated into the regression. This empirical divergence indicates that while atmospheric anomalies directly impair loan portfolios, the consequences of hydrological disasters are heavily conditioned by internal bank characteristics like profitability and capitalization buffers.
Corruption Perception and Religiosity: Examining Their Effects on Tax Evasion Rosalita Rachma` Agusti; Mutia Rahma Putri
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.111457

Abstract

This study examines how perceptions of tax corruption influence tax evasion among individual taxpayers in Tangerang, Indonesia, with religiosity positioned as a moderating variable. Unlike prior studies that treat religiosity as a direct determinant of compliance, this study repositions it as a conditional moderator, a theoretical configuration that remains underexplored in developing country contexts. Integrating Social Contract Theory and Social Control Theory into a unified framework, survey data from 404 taxpayers were analyzed using PLS-SEM. Results confirm a significant positive effect of corruption perception on tax evasion, while religiosity does not significantly moderate this relationship. These findings suggest that institutional integrity plays a more decisive role than religious or moral appeals in shaping compliance, underscoring the need for systemic anti-corruption efforts alongside values-based campaigns.
The Hyperreality of Accountability: A Critical Review of Regional Financial Reporting and Audit Practices in Indonesia Mirna Amirya; Wiwied Tuhu Prasetyanto
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.111529

Abstract

This study examines the phenomenon of hyperreal simulacra in the accountability of regional financial reporting in Indonesia. Using a critical literature review combined with qualitative document analysis informed by critical discourse analysis, this study explores how the practice of accountability presented in regional financial reports creates an illusion of transparency and accountability that does not actually reflect reality. The study draws upon Jean Baudrillard's theoretical framework to demonstrate that accountability in regional financial reporting and audit practice is frequently presented in a hyperreal manner. This presentation prioritizes normative formalities over an accurate reflection of financial conditions. The study's findings indicate that the simulacra of hyperreality in the accountability of regional financial management creates a misleading perception of the effectiveness of public financial management, a pattern reflected in recent Indonesian evidence in which unqualified audit opinions (WTP) coexist with persistent budgetary inefficiency and corruption (Abdullah et al., 2026; Sutaryo et al., 2023). This study contributes to the critical accounting literature by challenging the myth of accountability that has taken shape within the discourse of regional financial bureaucracy in Indonesia.
Strategic Optimization of the Specific Goods and Services Tax on Overwater Tourism Services: A SWOT–PESTEL Analysis Agus Wahyudi; Dewi Sartika Umul; Aristo Afrianto Budiman
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.111667

Abstract

This study identifies strategic priorities for optimizing the Specific Goods and Services Tax on food and beverage provision and overwater hospitality services in Labuan Bajo, West Manggarai Regency, Indonesia. A mixed-methods design combined questionnaire data from 100 taxpayers, tourism business operators, tourists, government officials, and academics with semi-structured interviews involving local tax authorities and taxpayers. Quantitative data were analyzed using internal and external factor evaluation, SWOT, quantitative strategic planning, and PESTEL frameworks, while interview evidence was used to interpret and validate the strategic findings. The results indicate that tax administration in this sector is constrained by unclear classifications of taxable objects, overlapping central and local authority, limited monitoring of water-based businesses, insufficient taxpayer understanding, irregular financial reporting, and the suboptimal use of digital tax systems. The strategic analysis prioritizes regulatory clarification and intergovernmental coordination, taxpayer education, stronger supervision, and the integration of online reporting with cashless transaction monitoring. These findings show that improving tax revenue from overwater tourism requires more than intensified collection; it requires coordinated regulatory, technological, and institutional reform. The study contributes to local taxation and public-sector accounting literature by developing a context-specific strategic framework for tax administration in archipelagic tourism destinations.
Discursive Reconfiguration or New Identity? A Foucauldian Bibliometric Analysis of Corporate Accountability Research Dwiyani Sudaryanti; Mohamad Bastomi; Siti Afiqah Zainuddin
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.113275

Abstract

This study examines the discursive evolution of corporate accountability research from 2000 to 2025 through a Foucauldian perspective. It integrates temporal bibliometric analysis with Foucauldian genealogy to investigate how dominant concepts, theoretical frameworks, and power–knowledge relations have shaped changing regimes of truth in the field. The dataset comprises 6,559 English-language journal articles indexed in Scopus within the business, management, and accounting subject area. Keyword frequencies and co-occurrence patterns were analyzed using Python to identify temporal shifts, discursive ruptures, and changes in the relationships among corporate social responsibility, sustainability, ethics, financial performance, and environmental, social, and governance concepts. The findings indicate three broad transformations. Corporate accountability research initially emphasized ethics, philanthropy, and stakeholder responsibility; it subsequently became more theoretically structured through stakeholder, institutional, and legitimacy perspectives; and, from 2010 onward, it increasingly adopted an economic and performance-oriented rationality. The recent rise of ESG further reflects a movement toward measurable, investor-oriented, and financially interpretable forms of accountability. These patterns suggest that the evolution of corporate accountability research is not merely a linear expansion of ethical responsibility but a discursive reconfiguration shaped by changing academic, institutional, and capital-market priorities. The study contributes by demonstrating how bibliometric evidence can support—but not independently establish—a Foucauldian interpretation of knowledge production in accounting research.
Auditor Independence, Competence, Audit Judgment and Audit Quality Linda Anita Octavia Tanor; Hisky Ryan Kawulur
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.111917

Abstract

This study aims to examine the influence of personal characteristics of auditors specifically auditor independence and auditor competence on audit judgment, and the impact of audit judgment on audit quality. A quantitative research approach was employed using survey data collected from 147 internal auditors in the province of North Sulawesi, Indonesia. The data were analyzed using Structural Equation Modeling with the Partial Least Squares method to test the proposed hypotheses. The hypothesis testing reveals that auditor independence has a positive and significant effect on audit judgment, indicating that auditors who maintain objectivity and avoid conflicts of interest tend to make more accurate professional decisions. Auditor competence also demonstrates a positive and significant impact on audit judgment, emphasizing the importance of technical expertise, professional experience, and analytical skills in the audit process. Furthermore, audit judgment is found to positively and significantly influence audit quality, suggesting that sound, evidence-based judgments are crucial in producing reliable and credible audit reports. The findings emphasize the importance of strengthening auditor independence and competence through continuous professional development, ethical training, and institutional safeguards.
Integrating Simons’ Levers of Control and Merchant–Van der Stede’s Typology: The Impact of Management Control Systems and Belief Systems on Organizational Performance in Indonesian Traditional Banks Putu Yudha Asteria Putri; Ni Made Rai Juniariani; I Gusti Ayu Ratih Permata Dewi; Andriana; I Gusti Ngurah Agung Kepakisan Mandala; Ardi Gunardi
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.111833

Abstract

New Public Management (NPM) aims to enhance efficiency, effectiveness, and accountability in public sector organizations. In Indonesia, its implementation faces challenges such as bureaucratic resistance, limited oversight, and digital disparities. This study examines how management control systems (MCS)—including personnel, cultural, results, and action controls—affect organizational performance in traditional financial institutions, using the frameworks of Simons’ Levers of Control and Merchant & Van der Stede’s typology. Using survey data from employees and managers of traditional financial institutions in Indonesia, this study applies PLS-SEM to test the direct effects of control systems and the moderating role of belief systems. The findings show that none of the control types significantly influence organizational performance. Personnel and cultural controls tend to function symbolically or procedurally, results controls may trigger stress or unintended behavior, and rigid action controls reduce organizational flexibility. Belief systems strengthen personnel controls but do not significantly moderate the relationship between other control types and performance. These results indicate that standardized MCS frameworks may have limited effectiveness in this context, highlighting the need for more adaptive, value-based, and context-sensitive approaches to improving organizational performance in Indonesia’s public sector.
CSR Cost, Tax Avoidance Improvement, and Firm Value: New Empirical Evidence from Emerging Markets Nila Tristiarini; Melati Oktafiyani; Zaky Machmuddah
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.112184

Abstract

Prior studies report inconsistent evidence on how Corporate Social Responsibility (CSR) relates to firm value and corporate tax avoidance, partly because most measures rely on disclosure-based CSR indices rather than the actual cost a company incurs for its CSR activities. This study examines the effect of CSR cost on firm value and investigates whether tax avoidance improvement, measured through the year-on-year change in the Cash Effective Tax Rate, mediates this relationship. The study uses panel data from 174 firm-year observations of LQ45-indexed companies listed on the Indonesia Stock Exchange during the 2020–2024 period, with CSR cost measured as the total monetary expenditure on CSR activities and firm value proxied by Tobin’s Q. The hypothesized relationships are tested using Structural Equation Modeling (SEM) with WarpPLS. The results show that CSR cost has a significant negative effect on firm value and a significant positive effect on tax avoidance improvement, while tax avoidance improvement itself has a significant negative effect on firm value. Because the direct effect of CSR cost on firm value remains statistically significant after-tax avoidance improvement is included in the model, the mediation is partial rather than full. These findings suggest that, within the Indonesian LQ45 sample, CSR expenditure may be associated with increased tax avoidance and a decline in firm value when it is not accompanied by transparent governance, although the archival design demonstrates statistical association rather than managerial intent. The study contributes a monetary-based approach to measuring CSR and offers implications for strengthening the transparency and accountability of CSR-related fiscal policy.

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