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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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When The Wind Blows: Assessing The Impact of Extreme Weather on West Java Rural Bank’s Credit Risk Tiara Zanatunnisa; Muhamad Andri Arif Pramanda; Pretisila Kartika Putri; Tiara Pradani
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.v11i1.110277

Abstract

This paper examines how extreme weather events as proxies for natural disasters affect the credit risk of rural banks (BPRs) in West Java, Indonesia, from 2022 to 2024. The scope of our study is to investigate how geographically specific environmental shocks have a bearing over rural bank credit risk. We use panel data on 212 rural banks and apply pooled ordinary least squares (POLS) regression with robust standard errors. This study combines both ROA and CAR as the bank-level variables and regional macroeconomic factors such as per capita GRDP. The results indicate that the extreme of climate fluctuations have a negative effect on Non-Performing Loans, and it is also found to be statistically insignificant, whereas flood events reveal to trigger positive and significant coefficient relationship, indicating that floods directly worsen loan quality, leading into raising banking credit risk. These findings underline the need to differentiate between chronic climatic variability and acute disaster shocks in measuring credit risk, informing climate–finance interlinkages literature with an emphasis on the sensitivity of localized rural banks to natural hazards, for which adaptive credit risk management and climate resilience strategies are needed in financial systems.
Corruption Perception and Religiosity: Examining Their Effects on Tax Evasion Rosalita Rachma` Agusti; Mutia Rahma Putri
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.v11i1.111457

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): [In Progress]
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): [In Progress]
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): [In Progress]
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.

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