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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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Belanja Oportunistik Pemerintah Daerah pada Masa Pemilihan Kepala Daerah di Indonesia (Studi pada Pemilihan Kepala Daerah Non-Jawa) Abdullah, Ar Rozi; Payamta, Payamta
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.30530

Abstract

This article analyses opportunistic behaviour of local government spending in period the elections for non-Javanese local heads in Indoensia which have variability in financial performance. Previous studies have shown that the opportunistic behaviour of regional spending is closely related to the holding of local head elections and the presence of incumbents running for reelections. The effect of election and the existence of incumbents in elections on local government spending is tested using a set of panel data for the 2015-2018 period. A total of 858 observation units were tested, consisting of political and financial factors in the pre-election year, election year, and post-election year. Based on the results of regression testing, it is found that evidence of non-Javanese local government spending is opportunistic around local head elections. This condition is indicated by the increase in Grant and Financial Assistance Expenditures, which are discretionary spending. This evidence confirms some previous research on opportunistic spending behaviour around local head elections.
Analisis Peran Corporate Social Responsibility terhadap Aspek Sosial, Ekonomi, dan Lingkungan pada Industri Ritel Taufiq, Abd Rohman; Iqbal, Achmad
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.29046

Abstract

Corporate Social Responsibility (CSR) is a company responsibility that not only about how to generate profits, but also pay attention to society and the environment. This study aims to analyze the CSR role of retail companies in Indonesia. This research uses a qualitative approach. The results show that retail companies in Indonesia have implemented CSR in a sustainable manner. The CSR program has implications in several aspects, including social, economic, and environmental aspects. In social programs, retail company CSR is dominated by educational assistance activities, natural disasters, and blood donors. ERAA is a company that focuses on economic aspects with community development. Environmental aspects are dominated by tree planting and energy reduction. Community Development (Comnev) should be the basis for implementing CSR programs to be more sustainable.
Analyzing Performance of Islamic and Conventional Bank in Southeast Asia: The Firm Size View Serly, Vanica; Septiari, Dovi; Betavia, Ade Elsa
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.28981

Abstract

This paper examines how the firm size of Islamic and Conventional bank different in performance of efficiency, stability and asset quality. The result of the study is aimed to see the extent of Islamic banks compete with conventional banks in the ASEAN context. The type of this research is a comparative study. The data is obtained from 31 conventional banks and 17 Islamic banks in Southeast Asia over the period of 2013-2017. Collected data are analyzed using DEA Analysis, Loan Loss Provision, Loan Loss Reserves and Z_Score. The findings showed that there were differences in efficiency and stability between conventional banks and Islamic banks based on firm size.
Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Manufaktur Indonesia dan Malaysia Cahyono, Dwi; Rachmaniyah, Aulia
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.28852

Abstract

The study aims to analyze and investigate the effect of corporate social responsibility disclosure on the company’s performance and reputation measured by the price stock as well as to compare the level of corporate social responsibility disclosure between manufacturing companies in Indonesia and Malaysia. The research was conducted by selecting of 57 the Indonesia manufacturing company public listed on Indonesia Stock Exchange and 27 the Malaysia manufakturing company public listed on Malaysia Stock Exchange and using annual report in 2016-2018. The sample are determined by using purposived sampling technique. Analysis method used is a simple regression. Comparison of corporate social responsibility disclosure using independent sample t-test showed that there were significant difference between manufacturing companies in Indonesia and Malaysia in Indonesia and Malaysia.
Determinant Factor of Small Medium Enterprises to Access Bank Credit Herwiyanti, Eliada; Rafinda, Ascaryan
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.29907

Abstract

This study aims to identify the determinant factors of bank credit access to small and medium enterprises. As the country's economy's backbone, the facts do not make SMEs free from capital constraints. Although the Government of Indonesia has issued a policy regarding lending through financial institutions, it turns out that this support has not played a significant role in encouraging SMEs to obtain bank credit. This research was conducted in Banyumas Regency, with the research respondents being SMEs who had already received credit. The study results found that financial literacy, credit terms, and quality information accounting affect bank credit access. It is concluded that limited access to bank credit can be improved if SMEs understand financial literacy, credit requirements, and accounting information quality.
New Normal: Learning from Home, the Availability of Information Technology and e-Learning Implementation as a Determinant of Accounting Students’ Understanding Junjunan, Mochammad Ilyas; Nawangsari, Ajeng Tita; Hanun, Nur Ravita
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.30897

Abstract

This study aims to examines the mediating role of learning from home and the availability of information technology on the relationship between e-learning and accounting students’ understanding during the COVID 19 Pandemic. The sample of this study consist of 413 respondents from 14 universities in Indonesia. The result of the study indicate that during the COVID 19 Pandemic, learning from home and availability of information technology were able to mediate the relationship between e-learning and accounting students’ understanding in Indonesia. This study contributes in expanding the technology acceptance model theory in the context of COVID 19, and adding to the topics and theoretical approaches recommended by forum in the fields of accounting and education. It is also evaluating universities performance in implementing e-learning during COVID 19 Pandemic.
Implementasi Prinsip-Prinsip Tata Kelola yang Baik dan Perannya terhadap Kinerja di Badan Usaha Milik Desa (BUMDes) Sofyani, Hafiez; Ali, Uji Nury Nur Azlin; Septiari, Dovi
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.29053

Abstract

This study aims to investigate the extent to implementation of transparency, responsiveness, professionalism, rule of law, and vision strategies have been implemented and then contribute to performance of Village-Owned Enterprises (BUMDes). This study used on explorative qualitative approach with the interview methods conducted on four Village-Owned Enterprises (BUMDes) in Special Region of Yogyakarta by involving the director, staff, headman, and the local community members as resource. The result of this study found that governance practices with the principles of transparency, responsiveness, professionalism, rule of law, and vision strategies can influence the performance of Village-Owned Enterprises (VOE). This study gives us the knowladge about governance practice literature and its role in efforts to achieve performance in Village-Owned Enterprises.
Dampak Tingkat Perputaran Kas, Perputaran Piutang dan Jumlah Nasabah Kredit terhadap Profitabilitas Susila, Gede Putu Agus Jana
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.29030

Abstract

This study aims to examine the rate of cash turnover, accounts receivable turnover and the number of credit customers on profitability. The population used was 10 LPDs with use sample of 30 data in Negara district in 2016-2018. Data collection methods used in this study were observation and document record. The data analysis technique used in this study were multiple linear regression analysis. Results of the study is cash turnover rate, accounts receivable turnover and the number of credit simultaneously has a significant effect on profitability. Partially, the cash turnover rate has a positive and significant effect on profitability, receivables turnover has a positive and significant effect on profitability,  the number of credit has a positive and insignificant effect on profitability
Tekanan, Kesempatan, dan Rasionalisasi Pemicu Tindakan Kecurangan (Fraud) pada Perusahaan Suwena, Kadek Rai
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.31540

Abstract

The purpose of this study is to determine the effect of pressure, opportunity, and rationalization on fraud. The research design is causal quantitative research. The sample of this study was determined by purposive sampling technique by 42 respondents. Data collection methods used were questionnaire and interview. Data analysis techniques using multiple linear regression analysis. As for the results of this study show that (1) the pressure, opportunity, and ratinalization have a positive and significant effect on fraud. (2) Pressure has a positive and significant effect on fraud. (3) The opportunity to have a positive and significant effect on fraud. (4) Rationalization has a positive and significant effect on fraud.
Improving Firm Value through Intellectual Capital, Good Corporate Governance and Financial Performance Indriastuti, Maya; Kartika, Indri
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.30993

Abstract

This study analyzed and tested empirically the firm value improvement through intellectual capital, good corporate governance, and financial performance. The samples of this study comprised 90 companies that analyzed by using the Structural Equation Model based on Partial Least Square with WrapPLS software. The results indicated that intellectual capital, good corporate governance, and financial performance were able to improve the firm value. The financial performance also was able to mediate the effect of intellectual capital and good corporate governance on firm value. The findings may become a consideration for regulators, especially the Financial Services Authority in making a a complete and strong regulation regarding the implementation of good corporate governance; as well as for investors to invest in companies listed on the Jakarta Islamic Index.

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