cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Made Aristia Prayudi
Contact Email
prayudi.acc@undiksha.ac.id
Phone
-
Journal Mail Official
prayudi.acc@undiksha.ac.id
Editorial Address
-
Location
Kota denpasar,
Bali
INDONESIA
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
 6   7   8   9   10 
Pengaruh Adopsi IFRS, Penghindaran Pajak, dan Kepemilikan Manajerial terhadap Manajemen Laba Ayem, Sri; Ongirwalu, Stella Nenden
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.v5i2.22638

Abstract

This study aims to examine the effect of the adoption of International Financial Reporting Standards (IFRS), tax avoidance, and managerial ownership on earnings management. The population in this study is the LQ45 index companies listed on the Indonesia Stock Exchange as many as 15 sample companies during 2014-2018. Data analysis was performed using multiple linear regression techniques. This test uses STATA version 15. The results show that the adoption of International Financial Reporting Standards and managerial ownership has a negative effect on earnings management, while tax avoidance has no effect on earnings management. The results of this study are supported and strengthened by using the Return on Assets control variable which can affect the independent variable on earnings management
Makna Literasi Keuangan dalam Keberlangsungan Usaha Industri Rumah Tangga Perempuan Bali Indrayani, Luh
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.v5i2.29858

Abstract

This study aims to reveal the meaning of financial literacy in the sustainability of a home industry business. The method used is qualitative, with a phenomenological approach through the epoche process. The research results reveal that literacy as financial information and knowledge is the basis for financial management in an effort to improve business so that it can survive and even develop in various market activities. The theoretical implication of financial literacy has a big role in financial management, the use of financial products and services for income distribution in the economic field. Practically, this research can be used as a material consideration for business owners to enrich their knowledge and financial information as a basis for increasing business sustainability in order to have competitiveness so as to contribute to economic development. Financial literacy attainment as the basis for business financial management in realizing business prosperity
Analisis Optimalisasi Benefit Aset Keuangan Nelayan Ubur-Ubur dalam Mewujudkan Kesejahteraan Rahayu, Sri; Diatmika, I Putu Gede
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.v6i1.32471

Abstract

The appearance of Jellyfish on Teluk Saleh Island, Sumbawa Regency, is an opportunity to develop this product, not only exporting raw materials, but also in the form of processed materials so that they have a greater added value than just raw materials. The purpose of this study is to analyze the optimization of the business benefits of Jellyfish fishermen in realizing prosperity. This type of research is descriptive research with survey methods through a qualitative approach. The data analysis technique is through data reduction, data presentation and conclusion drawing. A large number of fishermen have benefited from the business of catching jellyfish on the island of Teluk Saleh. Utilization of Jellyfish in Saleh Bay can have a positive impact because it is considered a stinging pest and can become Saleh Bay's export commodity which has a high selling value and price. feel self-sufficient and have implications for improving the welfare of Jellyfish fishermen in Teluk Saleh.
Pengaruh Penerapan Whistleblowing System terhadap Tindak Kecurangan dengan Independensi sebagai Moderator Pramudyastuti, Octavia Lhaksmi; Rani, Utpala; Nugraheni, Agustina Prativi; Susilo, Ghina Fitri Ariesta
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.v6i1.32335

Abstract

Acts of fraud and corruption are still the main problems in Indonesia. This country needs a new method, namely a whistleblowing system or a violation reporting system as an early detection that minimizes fraud. This study aims to investigate the moderating effect of auditor independence on the relationship of whistleblowing systems and fraud. Data was collected employing surveys and interviews with auditors and Supervisors for the Implementation of Government Affairs in the Regions (P2UPD) at the Provincial Inspectorate X. Data analysis was carried out using moderated regression analysis (MRA) and the test results indicated that there was anecdotal evidence that auditor independence weakens the effect whistleblowing system implementation on the intensity of fraud that can be found by the auditor. This indicates that auditors who have high independence tend to ignore the existence of the whistleblowing system to find fraudulent acts.
Determinan Tax Avoidance: Bukti Empiris pada Perusahaan Publik di Indonesia Sumartono, Sumartono; Puspasari, Indah Wahyu Tri
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.v6i1.29281

Abstract

This study aims to examine and analyze the variables that influence companies to undertake tax avoidance efforts, such as profitability, leverage, firm size, audit committee and executive character variables based on relevant empirical data. Research analysis on a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2019 that supports our hypothesis. With the number of observations observed as many as 55 companies. The results showed that three variables had a significant positive effect, namely Leverage (DAR), Audit Committee (KA), and Executive Characteristics (KE), then one other variable had a significant negative effect, namely the Profitability (ROA) variable, while the last variable did not have a significant negative effect. the effect on tax avoidance is the variable company size (SIZE) on tax avoidance. This article adds to the study of the effect of profitability, leverage, firm size, audit committee, and executive characteristics on tax avoidance and has implications for corporate management and policy makers.
Board Diversity dan Kualitas Laba: Studi pada Perusahaan Manufaktur di Indonesia Irwansyah, M. Rudi; Vijaya, Diota Prameswari; Tripalupi, Lulup Endah
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.v5i2.29513

Abstract

This study aims to determine the effect of board diversity which includes gender diversity, foreign diversity and age diversity partially and simultaneously on the earnings quality in manufacturing companies listed on the Indonesia Stock Exchange. Later, this study provide the importance of the diversity of the board of directors in the company. Sample in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2018 using a purposive sampling technique. The number of samples in this research were 150 companies. Analysis of the data in this research using multiple regression analysis. The results showed that gender diversity, foreign diversity, and age diversity had no effect either partially or simultaneously on the quality of company earnings. This is because the irrational proportion of the board of directors as the cause of the insignificant influence of gender, foreign nationality and board of directors age 40-45 on earnings quality.
Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Diamond Dewi, I Gusti Ayu Ratih Permata; Pertama, I Gde Agung Wira
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.v5i2.25949

Abstract

Academic cheating behavior is the seeds of bigger cheating practices in the future because it can cause more serious problems, such as violations of professional ethics or the occurrence of crimes. This study aims to analyze the influence of fraud risk factors based on the Fraud Diamond perspective, namely pressure, opportunity, rationalization, and competence on the accounting student academic fraud behavior. Data were collected using a questionnaire on 385 accounting students at universities in Bali Province. The data analysis technique used in this research is descriptive statistical analysis and hypothesis testing using multiple linear regression analysis. The results of the study provide evidence that the factors of pressure, opportunity, rationalization, and ability have a positive effect on academic fraud behavior in accounting students.
Keterbacaan Informasi Naratif Laporan Tahunan dan Cash Holdings Rahman, Annisaa; Kartika, Rayna
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.v6i1.29886

Abstract

This research aims to test and analyze the effect of readability narrative information of the annual report on cash holdings.  The readability is measured by the Gunning Fog Index, while cash holdings are measured by the ratio of cash to total assets. The study was conducted in the period 2015 to 2017. The population of this study is all non financial sector companies listed on the Indonesia Stock Exchange. Sampling techniques used purposive sampling and selected 712 firm-year. Data analysis uses multiple linear regressions. The results show that the readability of the company's annual report affects the companies’ cash holdings. The harder the annual report is read, the greater the amount of cash held by the company. The findings of this study are in line with precautionary and agency motives. The findings of this study briefly show support for the readability of annual reports on the company's internal financial policies.
Factors Affecting Earnings Management of Islamic Banking Companies at the Indonesia Stock Exchange on Publication Year of 2013-2019 Syarif, Firman; Qorib, Ahmad; Siregar, Saparuddin; Muda, Iskandar
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.36717

Abstract

This research was conducted on Islamic banking listed on the Indonesia Stock Exchange from 2013-2019 using secondary data. A saturated data analysis is used in this research. The sample is all Sharia banking companies as many as 12 companies. The results show that Institutional Ownership, Managerial Ownership, Individual Ownership, Foreign Ownership, and the Board of Commissioners have an effect on Earnings Management. Meanwhile, State Ownership, Family Ownership, Public Ownership, Public Accountants, Audit Committee, and Board of Directors have no effect on Earnings Management. Simultaneously all independent variables have an effect on Earnings Management. Given their findings, the authors propose that the practical implication of this research is that earnings management does not occur much in Islamic banks listed on the Indonesian Stock Exchange Earnings Management in the study of Islamic Business Ethics is in the form of deliberate fraud or fraud to achieve certain interests and its nature is not for the benefit of the people or society so it is not allowed because it will have an impact on the survival of the company. But interests that are in a precarious condition that endanger the interests of the public or the state, such as a pandemic outbreak, are allowed because the country is experiencing an economic downturn.
The Role of Job Demands in Moderating the Relationship between Servant Leadership and Job Satisfaction: A Study on Civil Apparatus in Five Major Cities in Indonesia Tantri, Sakina Nusarifa; Patiro, Shine Pintor Siolemba; Hendrian, Hendrian; Gaol, Lasando Lumban
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.33412

Abstract

This research aims to reveal the effect of job demands in moderating the relationship between servant leadership and civil apparatus’ job satisfaction. This study involved 200 respondents who spread across Jakarta, Makassar, Medan, Semarang, and Surabaya, using convenience sampling technique. The data of this research were obtained through online surveys. The multiple linear regression analysis was used to test the moderating variable according to the statistical rules. To process the data analysis, we used IBM SPSS 23. The results showed that servant leadership had a positive effect on civil apparatus’ job satisfaction. However, job demands do not moderate the relationship between servant leadership and job satisfaction.

Page 8 of 30 | Total Record : 293

 6   7   8   9   10 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol 10 No 1 (2025) Vol 9 No 2 (2024) Vol 9 No 1 (2024) Vol 8 No 2 (2023) Vol 8 No 1 (2023) Vol 7 No 2: December 2022 Vol 7 No 1: June 2022 Vol 6 No 2: December 2021 Vol 6, No 2: December 2021 Vol 6, No 1: Juni 2021 Vol 5 No 2: Desember 2020 Vol 5, No 2: Desember 2020 Vol 5, No 1: Juni 2020 Vol 5 No 1: Juni 2020 Vol 4, No 2 (2019): Volume 4, Nomor 2, Tahun 2019 Vol 4, No 1 (2019): Volume 4, Nomor 1, Tahun 2019 Vol 4 No 2: Desember 2019 Vol 4 No 1: Juni 2019 Vol 3, No 2 (2018): Volume 3, Nomor 2, Tahun 2018 Vol 3, No 1 (2018): Volume 3, Nomor 1, Tahun 2018 Vol 3 No 2: Desember 2018 Vol 3 No 1: Juni 2018 Vol 2, No 2 (2017): Volume 2, Nomor 2, Tahun 2017 Vol 2, No 1 (2017): Volume 2, Nomor 1, Tahun 2017 Vol 2 No 2: Desember 2017 Vol 2 No 1: Juni 2017 Vol 1, No 2 (2016): Volume 1, Nomor 2, Tahun 2016 Vol 1, No 1 (2016): Volume 1, Nomor 1, Tahun 2016 Vol 1 No 2: Desember 2016 Vol 1 No 1: Juni 2016 More Issue