JIA (Jurnal Ilmiah Akuntansi)
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.
Articles
293 Documents
<![CDATA[Good University Governance of PTKIN Public Services Agency in Indonesia ]]>
<![CDATA[Haribowo, Ismawati]]>;
<![CDATA[Mulyani, Susi Dwi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v6i2.36508
<![CDATA[This study aims to prove the effect of the role of internal auditors, organizational commitment, on good university governance and its implications for the quality of financial reports at PTKIN-BLU. The independent variables of this study are good university governance and the quality of financial reports, while the dependent variable in this study is the role of internal auditors and organizational commitment. The sample of this study used data from 60 respondents from the Head of Study Programs from the State Islamic University (UIN) in Indonesia. Data collection has been carried out since 2019 using the questionnaire survey method. After the data is collected, data analysis is carried out using SmartPLS software. This study concludes that the role of the internal audit unit, organizational commitment has a positive and significant effect on good university governance. Good University Governance has a positive and significant effect on the quality of BLU financial reports. If the implementation of good university governance is carried out consistently, the quality of financial reports will be better.]]>
<![CDATA[Government Budget Absorption: A Study on The Reallocation and Refocus of the COVID-19 Budget ]]>
<![CDATA[Basri, Yesi Mutia]]>;
<![CDATA[Gusnardi, Gusnardi]]>;
<![CDATA[Yasni, Hariadi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v6i2.38747
<![CDATA[Low absorption of  Covid 19 budget causes problems for the government. This study examines the influence of regulation, budget execution, utilization of information technology, and leadership commitment to the absorption of the Covid 19 budget in the Provincial Government of Riau. The population in this study were all Regional Apparatus Organization (OPD) in the Riau Provincial Government. The sampling technique used is purposive sampling with OPD criteria using the Covid 19 budget. Respondents in this study are budget managers. A total of 68 people participated in this study. Data analysis with PLS shows that regulation, budget implementation, and the use of information technology affect the absorption of the Covid 19 budget. Meanwhile, the leadership's commitment does not affect the absorption of the Covid 19 budget. This research has contributed to the Riau Provincial government in formulating budget use policies.]]>
<![CDATA[Earnings Management, Debt Maturity, Dividend Policy and Future Performance of Manufacturing Companies in Indonesia ]]>
<![CDATA[Filiana, Filiana]]>;
<![CDATA[Bandi, Bandi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v6i2.33233
<![CDATA[The purpose of this study is to examine the relationship between earnings management, debt maturity, and dividend policy on the future performance of manufacturing companies in the capital market in Indonesia. This study uses manufacturing companies listed on the Indonesian stock exchange in the period 2014 to 2019. Sampling in this study uses a purposive sampling technique. The data analysis method in this study is multiple regression analysis using 192 observational data. The results of this study find that simultaneously earnings management, debt maturity and dividend policy have a significant effect on the company's future performance. Partially, earnings management variables have a negative effect on the company's future performance, and the debt maturity variable has a positive effect on the company's future performance. The dividend policy variable partially has no effect on the company's future performance.]]>
<![CDATA[The Implementation of Internal Control based on Tri Kaya Parisudha Concept and Accounting Fraud Prevention in Hotel Industry ]]>
<![CDATA[Julianto, I Putu]]>;
<![CDATA[Pasek, Nyoman Suadnyana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v6i2.34545
<![CDATA[The present research aimed at (1) to investigate Tri Kaya Parisudha concept in the internal control of accounting fraud potential prevention effort; (2) To investigate the obstacles faced in the implementation of the Tri Kaya Parisudha concept as the prevention effort of accounting fraud; and (3) To investigate stages carried out in preventing the obstacles faced in the implementation of the Tri Kaya Parisudha concept as the prevention effort of accounting fraud. The research was carried out using a qualitative approach and descriptive types of approach. The data used were both primary and secondary, such as interviews, observation, documentation, and literature study. The results showed that the implementation of the Tri Kaya Parisudha concept as the prevention effort of accounting fraud potential in Aneka Lovina Hotel had been running well but some obstacles made its implementation had not run optimally.]]>
<![CDATA[The Impact of Agile Suppy Chain Strategy on Sustainability Performance with Company’s Sustainability Reporting: Evidence from Pulp & Paper Industry in Indonesia ]]>
<![CDATA[Erwin, Erwin]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v6i2.39124
<![CDATA[This study examines the agile supply chain strategy (SCS) in pulp & paper firms in Indonesia, impacting the sustainability performance via mediator variables. Applying the theory of resource-based view (RBV) and theory of dynamic capabilities view (DCV) to explore these links, several hypotheses are constructed regarding information sharing with customers (ISC), collaboration with suppliers (CS), and advanced manufacturing technology (AMT) as a mediator variable. The research is examined by partial least square-structural equation model (PLS-SEM), and 102 manufactures in Indonesia gather the data sample. The empirical findings show that ISC, CS and AMT mediate agile SCS on sustainability performance. Theoretically, the study reveals that complements between RBV and DCV create synergy relation agile SCS on sustainability performance through some mediator variables. In practical view, these findings help executives satisfy their stakeholders for executing agile SCS in pulp & paper industries.]]>
<![CDATA[Effects of Risk, Profitability, Firm Reputation on Intellectual Capital Disclosures: Evidence from Indonesia ]]>
<![CDATA[Hatane, Saarce Elsye]]>;
<![CDATA[Christabel, Ang Kezia]]>;
<![CDATA[Britney, Daniella]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v6i2.41272
<![CDATA[This research aims to discover the factors that could influence Intellectual Capital Disclosure (ICD) on tourism companies in Indonesia. The research samples were 29 Indonesian tourism companies listed on the Indonesia Stock Exchange (IDX) from 2015 until 2019. This research used the panel data regression model with corporate risk, profitability, firm reputation, firm size, financial leverage, and ICD alongside its components as the tested variables. The main finding of this research was that firm risk and profitability positively influence ICD. In contrast, firm reputation negatively impacts ICD. The results also revealed that HCD was the most disclosed component. Therefore, the utilization and disclosure of IC could increase firm value and firm financial performance. Moreover, ICD could help investors in their consideration of investment decisions.]]>
<![CDATA[Bribery in Government Agency: A Phenomenological Study ]]>
<![CDATA[Daurrohmah, Eka Wirajuang]]>;
<![CDATA[Urumsah, Dekar]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v6i2.34951
<![CDATA[Â The bribery case in Indonesia has always been sticking out all the time. In the last ten years, bribery has always been the most cases handled by the KPK. This phenomenon often sticks out, and the lack of research on the detection of bribery has attracted researchers to research and explore the detection of bribery in government agencies. This study used a qualitative method with a phenomenological approach and data analysis assisted by the Nvivo software. Based on the results of this research, every people have the right to detect bribery, but this right is limited, and not all have the ability. The perpetrators of bribery can come from internal and external organizations. There is a stimulant for the perpetrator to commit bribery which is also stated in the fraud pentagon theory. The results of this study are expected to contribute to auditors in conducting forensic audits and investigations and organizations in making policies related to anti-fraud policies. It is hoped that future research can expand the research construct on the detection of bribery.]]>
<![CDATA[Model for Increasing Micro and Small Enterprises Performance through Optimizing the Role of BUMDes ]]>
<![CDATA[Sinarwati, Ni Kadek]]>;
<![CDATA[Kusuma Dewi, Luh Gede]]>;
<![CDATA[Sugiantara, Febry]]>;
<![CDATA[Wasuka, Bhisma Putra]]>;
<![CDATA[Safitri, Sayu Anggi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v6i2.40379
<![CDATA[The micro and small enterprises (MSEs) performance inequality between districts/cities is a must-be-solved problem since inequality is one of the issues concerned in the Sustainable Development Goals. Much previous research on the role of Village-Owned Enterprises (Badan Usaha Milik Desa—BUMDes) performance revealed that BUMDes had a positive but not significant role. The reason is that BUMDes had not played an optimal role. This study aimed at building a model for improving the performance of Micro and Small Enterprises (MSEs) through optimizing the role of BUMDes. The data collected was primary data consisting of the causes of low MSEs performance, challenges, and opportunities for optimizing the role of BUMDes in improving MSE performance. Data were collected through a structured interview, in-depth interview, and Focus Group Discussion (FGD) methods. The results revealed that the model for improving MSEs' performance through optimizing the role of BUMDes was named the Dream House Model. This model requires that MSEs set a dream of experiencing a performance improvement that was set within three years. The main pillar in achieving this dream was that MSEs should revitalize and collaborate.]]>
<![CDATA[Sustainable Finance for Promoting Inclusive Growth ]]>
<![CDATA[Purnamawati, I Gusti Ayu]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v6i2.39208
<![CDATA[Various essential things will be revealed in this research on how sustainable financial performance promotes inclusive growth when the Indonesian state is experiencing a sizeable economic impact due to the covid-19 pandemic. Independent variables used to measure inclusive growth include divisia of money, fiscal policy, and green banking, while the dependent variable is inclusive growth. Multiple regression analysis was used for statistical data on developments for the last ten years per semester. The data collection by downloading statistical information and annual financial report data and analyzed using SPSS Version 20. This study indicates that divisia of money, fiscal policy, and green banking positively affect inclusive growth. The collaboration of various elements will benefit inclusive and equitable economic growth, providing opportunities for all levels of society to take part in decision-making and the use of resources. Green banking is expected to improve its reputation in the eyes of customers for its sustainability.]]>
<![CDATA[20 Years of Intellectual Capital Research: A Bibliometric Analysis ]]>
<![CDATA[Hermawan, Sigit]]>;
<![CDATA[Maryati, Eny]]>;
<![CDATA[Andriani, Dewi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v6i2.35453
<![CDATA[Intellectual Capital (IC) study began over 20 years ago. But little mapping of this study has been done. “How many IC articles have been published and cited?†This is vital for future IC research. This study's goal is to map 20 years of IC research bibliometrically. This is significant because IC has been shown to boost company performance, competitiveness, and welfare. Bibliometric analysis is used because it is quantifiable, objective, avoids potential subjective bias, and confirms expert opinions in the field of IC. The results showed 3993 IC articles between 2000-2020. English is the most extensively used language in publications, accounting for 95.04 percent. IC and competitive advantage, IC statement, and IC perspective are the most researched themes. Nick Bontis, James Guthrie, and John Dumay are the most prolific. This study's findings will be useful to future IC researchers.]]>
