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Jurnal Ilmiah Akuntansi Kesatuan
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : 23377852     EISSN : 27213048     DOI : https://doi.org/10.37641/
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Kesatuan (JIAKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI Kesatuan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 15 Documents
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Search results for , issue "Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024" : 15 Documents clear
The Effect of Diamond Fraud on Academic Fraud Behavior Siti Salwawati; Muhamad Nur Afif; Yoyok Priyo Hutomo
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2644

Abstract

The study aims to address the impact of Pressure, Opportunity, Rationalization, and Capability on academic cheating behavior with academic integrity as moderated variables on scholarship students at Economic and Business Faculty, Djuanda University. The study was a descriptive quantitative study that used primary data with a number of 106 students obtained with saturated sampling techniques. The data analysis techniques performed in this study are either MRA or moderated regression analysis made using SPSS. Studies have concluded that Pressure, Rationalization, and Capability have an impact on academic cheating behavior, while Opportunity has no effect on academic cheating behavior. Furthermore, Rationalizing also has an effect on academic cheating behavior with academic integrity as moderate variables, while Pressure, Opportunity, and Capability have no effect on academic cheating behavior with academic integrity as a moderation variable.
Strategies in Preventing Raw Material Inventory Fraud Mardianih, Dea; Lasmana, Andy; Aziz, Ayi Jamaludin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2659

Abstract

This study aims to determine the effect of internal inventory control, accounting information systems, morality and distributive justice on fraud prevention. The population in this study were employees who worked in the warehouse department at PT Yongjin Javasuka Garment. The sampling technique in this study uses a census or total sample technique where each element of the population members is selected into a sample of 50 people. The data collection method was carried out by distributing questionnaires to all samples that had been selected as research respondents. Data analysis was carried out using multiple linear regression analysis techniques. This technique is used to test the research hypothesis that has been formulated, with the aim of knowing the relationship and influence of the independent variable on the dependent variable. JASP software version 0.18.3.0 is used to assist in the data analysis process, because this software provides the statistical tools needed to perform multiple linear regression effectively. The results of this study indicate that internal inventory control and distributive justice partially affect fraud prevention. Meanwhile, the accounting information system and morality have no partial effect on fraud prevention.
Employee Perceptions of the Fraud Risk Triangle Factors Against Asset Misappropriation Andriani, Ingka; Andy Lasmana; Ayi Jamaludin Aziz
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2660

Abstract

Misappropriation of assets refers to unauthorized or inappropriate actions intheuse, handling, or processing of company assets. This study aims to identify the influence of pressure, opportunity, and rationalization on misappropriation of assets, both simultaneously and partially. The population for this study consisted of all employees in the Mechanical Department of PT XYZ, with a sample of 60 individuals selected using a saturated sampling technique or census from a non-probability sampling method. Data were collected by distributing questionnaires to the selected respondents. Data analysis was conducted using JASP software version 0.18.30. The results of the study indicate that pressure, opportunity, and rationalization have a significant influence on misappropriation of assets, both simultaneously and partially. Rationalization contributed significantly to the misappropriation of assets among employees of the Mechanical Department of PT XYZ, with these factors increasing the likelihood of unethical behavior.
The Effect Of Asset Structure, Sales Growth, And Profitability On Capital Structure In Property And Real Estate Sub-Sector Companies Listed On The Indonesia Stock Exchange (2019-2023) Irwanda, Resa; Kusuma, Indra Cahya; Melani, Maria Magdalena
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2673

Abstract

This research aims to determine and analyze the influence of asset structure, sales growth and profitability on capital structure. The population in this research are property and real estate sub-sector companies listed on the Indonesian Stock Exchange (2019-2023). The sample for this research was 9 companies. The sampling technique used was purposive sampling. The data collection technique in this research uses documentation techniques in the form of company financial report data. Data were analyzed using descriptive statistics with multiple linear regression analysis by first testing variables from company characteristics. The results of this research show that asset structure, sales growth and profitability have a positive and significant influence on capital structure.   Keywords: assets, profitability, sales, capital
The Impact of Financial Report Quality and Performance-Based Budget Implementation on the Accountability Performance of Government Agencies with Accounting Control as a Moderator: Empirical Study of Regional Government Work Units in Bogor City Wardani, Erlinda Kusuma; Hasibuan, David
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2684

Abstract

This study aims to examine the influence of accounting controls in moderating the relationship between financial reporting quality, the implementation of performance-based budgeting, and performance accountability of government agencies in Local Government Work Units (SKPD) across Bogor City. The research employs a quantitative approach using Structural Equation Modeling (SEM) with PLS software and IBM Statistics SPSS 26.0. The unit of analysis consists of employees with specific criteria within the Regional Apparatus Organizations of Bogor City. The sample consisted of 144 respondents, and data collection was conducted through a questionnaire. The results of the study indicate that financial reporting quality and the implementation of performance-based budgeting have a positive impact on the performance accountability of government agencies in SKPD Bogor City. Furthermore, accounting controls positively moderate the relationship between financial reporting quality and the implementation of performance-based budgeting on the performance accountability of government agencies across SKPD in Bogor City. Keywords: accounting control, quality of financial reports, implementation of performance-based budgeting, accountability for the performance of government agencies
The Effect of Auditor Ethics, Motivation and Competence on Auditor Performance Apriani Harahap, Nur Fitri; Ade Budi Setiawan; Maria Magdalena Melani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2758

Abstract

This study aims to explore the influence of ethics, motivation, and competence on auditor performance at the Bogor City Inspectorate. The background of this study is based on the phenomenon where auditors do not always comply with the applicable code of ethics, and the supervision system requires further evaluation. This study adopts a quantitative method, using a questionnaire as a data collection instrument distributed to 40 internal auditors at the Bogor City Inspectorate. The variables analyzed include auditor ethics, motivation, and competence as independent variables, and auditor performance as the dependent variable. The results of the study indicate that ethics, motivation, and competence simultaneously have a significant influence on auditor performance, as indicated by the results of the F test with a calculated F value of 40.410, greater than the F table of 2.866, and a significance of 0.000. Partially, ethics and competence have a positive influence on auditor performance, while motivation has a negative influence. This study concludes that improving ethics, directed motivation, and adequate competence are very important in improving auditor performance in the government environment, especially at the Bogor City Inspectorate.
Green Accounting to Supporting Sustainable Development Goals of Tourism Objects in Bandar Lampung Putri, Rosydalina
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2759

Abstract

Government Regulation of the Republic of Indonesia Number 46 of 2017 requires all business sectors to implement environmental instruments in their economic activities. This is in line with the global action formed by the UN in 2015 to be able to realize the sustainability development goals in 2030. The tourism sector is one of the places that can educate the public in environmental conservation. This study aims to analyze the implementation of green accounting and identify the extent of the role of green accounting in supporting the sustainability development goals at tourist attractions in Bandar Lampung. The design of this study is qualitative with documents, observations and interviews in data collection. The sample of this study amounted to 11 tourist attractions in Bandar Lampung that have made financial records according to PSAK no. 1 and applied the principles of green accounting in their financial records. The findings in this study state that the implementation of green accounting in tourist parks in Bandar Lampung has been implemented well and in accordance with the provisions for recording costs in green accounting. However, in the implementation there are still several indicators that have not been met. With the implementation of the green accounting concept in its financial records, tourist attractions in Bandar Lampung have an important role in supporting the SDGs goals that have been set by the world.
Strategies to Improve Employee Motivation and Performance Through the Employee Engagement Program Nendi, Ikhsan; Abdurokhim; Askarno
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2760

Abstract

Employee motivation and performance are two important factors that determine the success of a company. Motivated and high-performing employees will produce high productivity and help the company achieve its goals. However, in reality, not all employees are always motivated and high performing. The aim of this research is to analyze the influence of employee engagement programs on employee motivation and performance. This research uses quantitative research methods. The approach used is a case study. Data collection techniques in this research are literature study and questionnaires. The data that has been collected is then analyzed using the SPSS program. The results of the research show that the employee management program has a positive and significant effect on the motivation and performance of employees at Company X. The employee engagement program is an effective strategy for increasing the motivation and performance of employees at Company Work.
The Effect of Presentation and Transparency of Financial Reports on Accountability of Financial Management Berliana, Deta; Setiawan, Ade Budi; Jamaludin Aziz, Ayi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2761

Abstract

This study aims to determine the effect of financial statement presentation and transparency on the accountability of financial management in Regional Apparatus Organizations (OPD) through accessibility in Bogor City. The study population includes five OPDs spread across Bogor City. Using the purposive sampling method, the study involved 52 respondents. The research instrument utilized a questionnaire to collect data from the respondents. The analysis results indicate that the presentation of financial statements alone does not have a significant effect on the accountability of financial management in OPDs. However, when the presentation of financial statements and transparency are combined, they have a significant effect on the accountability of financial management through accessibility in Bogor City. This suggests that a combination of good presentation and high transparency in financial statements is necessary to enhance accountability in the financial management of OPDs. The study emphasizes the importance of these two aspects in ensuring accountable financial management within the government.
BLU Financial Ratio Analysis for Performance Measurement Cucu Nurhayati; Indra Cahya Kusuma; Didi; Surahmat
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2763

Abstract

This research aims to determine the BLU Financial Ratio Analysis for Performance Measurement at Dr. Lung Hospital. M. Goenawan Partowidigdo Cisarua Bogor Based on Director General of Treasury Regulation No.36/PB/2016 for the 2019-2023 Period. This research uses quantitative descriptive research with data collection methods, namely field research, interviews, observation, documentation and literature review. Financial ratio analysis is carried out using liquidity, solvency, activity and profitability ratios, with 7 ratio indicators - financial ratios and BLU management compliance aspects used in research on measuring hospital financial performance, including cash ratio, current ratio, receivables collection period, turnover. fixed assets, compensation for fixed assets, equity compensation and PNBP income against operational costs. The results of the research show that the analysis of financial performance at RSPG Cisarua Bogor based on analysis of liquidity, solvency, activity and profitability ratios shows good performance and based on financial performance indicators of the hospital, the financial performance of RSPG Cisarua Bogor from 2019-2023 is included in the predicate of both A and AA.

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