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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 18 Documents
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Search results for , issue "Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025" : 18 Documents clear
The Influence of Information Technology Utilization and Internal Control Systems on the Quality of Financial Reports Kova, Tania Bara; Zulkifli, Zulkifli
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3047

Abstract

In the era of globalization and the Fourth Industrial Revolution, the advancement of Information Technology (IT) has progressed rapidly, significantly impacting both private and public sectors. Despite the numerous benefits offered by IT, its implementation and utilization in the public sector often face various challenges, including infrastructure limitations, human resource constraints, and a lack of commitment to technological development. This study aims to evaluate the effect of Information Technology usage and internal control mechanisms on the quality of financial reports at Government Health Facilities in Region X. A quantitative research approach was employed, involving the distribution of questionnaires to 64 employees of Government Health Facilities in Region X as the primary data source. The data collection process included measurement and statistical analysis to test the hypothesis, utilizing SPSS 25 software for Windows. The study’s findings reveal that the effective use of Information Technology has a positive and significant impact on the quality of financial reports. Similarly, the internal control system also positively and significantly influences financial report quality. Together, these two variables have a substantial impact on improving the quality of financial reports at Government Health Facilities in Region X. This study provides practical benefits by encouraging the optimization of Information Technology and the strengthening of internal control systems to enhance financial report quality.
Green Accounting Implementation And CSR Disclosure On Company Profitability With GCG As A Moderating Variable: Case Study on a Listed Energy Company in Indonesia Stock Exchange 2017-2022 Huwaida, Sarah; Puspitasari, Ratih; Djanegara, Moermahadi Soerja
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3078

Abstract

  The decline in net profit experienced by several energy companies listed on the Indonesia Stock Exchange (IDX) in 2020, factory emissions causing air pollution, waste disposal into rivers, lakes, and seas leading to water pollution, soil damage, forest degradation, and other forms of environmental destruction that can cause natural disasters, the lack of economic improvement for residents living around mining areas despite the presence of energy companies, and the demands from society and the government for companies to balance business focus with attention to social and environmental conditions. The study aims to examine whether green accounting, CSR, and GCG affect the profitability of energy companies listed on the Indonesia Stock Exchange from 2017 to 2022. This research is quantitative, and the sampling method used to determine the research sample is purposive sampling. The results of the study, using multiple linear regression analysis and moderated regression analysis, show that green accounting, CSR, and good corporate governance negatively correlate with and impact company profitability. Also, GCG as a moderating variable can strengthen the relationship between green accounting and company profitability but does not strengthen the relationship between CSR and profitability. Keywords: Green Accounting, Corporate Social Responsibility (CSR), Good Corporate Governance (GCG)
Sustainable Accounting For SMEs in Indonesia: Implementation and Development Strategy Fahmie, Arief; Pamungkas, Bambang; Munawar, Aang
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3099

Abstract

Sustainability accounting is becoming increasingly important for Small and Medium Enterprises (SMEs) in Indonesia in improving business sustainability and facing environmental challenges. This study aims to analyze the implementation of sustainable accounting in SMEs in Indonesia and develop effective development strategies. The results of the study indicate that SMEs in Indonesia have not yet fully implemented sustainable accounting, but have great potential to improve business sustainability. The proposed development strategies include increasing awareness and understanding of SMEs about sustainable accounting, developing appropriate accounting systems, and training and mentoring to improve SME capabilities. This study contributes to the development of sustainable accounting theory and practice in SMEs in Indonesia Keywords : sustainable accounting, small business, challenges, implementation
The Effect Of Merger And Acquisition On Financial Performance Per Company In Manufacturing Companies Listed On The IDX 2017-2021 Rachman, Rachmawaty; Kartika, Diamond; Marlina, Tri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.1886

Abstract

Most of the companies work hard to expand the business in a various ways in order to remain established and generate profits. The company owner and manager has an interest to increasing company’s financial performance. Company restructurion is a method that can be implemented by companies so that the company's financial performance can grow, which can be done using various techniques, which is expansion techniques are one of them. Business expansion is an effort to develop a business which can be carried out by means of mergers and acquisitions. The purpose of this research was to determine there were influence of merger and acquisition on financial performance which is current ratio, debt to equity ratio, total aset turnover, net profit margin, return on equity, and earning per share. The researchers did research to manufacture companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling method used was purposive sampling, which resulted 19 manufacture companies as a research sample. The result of research analysis using Kolmogorov Smirnov showed that data not normally distributed, because the value of asymp. Sig (2-tailed) is smaller or equal to 0,05. The hypothesis data test using the Wilcoxon signed rank test because the financial performance before and after merger and acquisition showed an asymp. Sig (2-tailed) is smaller or equal to 0,05. The hypothesis test result showed that there are significant differences in return on equity after companies did merger and acquisition. While, in total asset turnover, current ratio, debt to equity ratio, net profit margin, and earning per share there is no significant differences after companies did merger and acquisition. Keywords : financial performance, merger, acquisition, financial ratio
The Effect Of Profitability, Company Value, And Financial Distress On Earnings Management: Case Study on Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange 2018-2022 Pradipto, Didit; Nabhan, M Fahmi; Suharmiati, Suharmiati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.2837

Abstract

The aim of this study is to examine the effect of the independent variables that consist of profitability was proxied by Return on Asset Ratio, firm value was proxied by Price to Book Value, and Financial Distress was proxied by Altman Z”-Score toward dependent variable, Earning Managements, was proxied by Discretionary Accruals of Modified Jones Model. The sample from this research are real estate and property companies that listed in Bursa Efek Indonesia from 2018 – 2022. The companies chosen to be sampled in this research were chosen using purposive sampling method. The data and model testing include classic assumption (normality test, multicolinearity test, and heteroscedasticity test), statisctic descriptive analysis, and hypothetical test (T-test and coeficient determinination test). The classic assumption states the data are able to be used in the research. The T-test show partially profitability has negative effect and does not have significant effect on earning managements, firm value has significant and positive effect on earning managements, and financial distress show positive and does not have significant effect on earning managements. Meanwhile, the coeficient determination test shows that profitability, firm value, and financial distress have 52,7% effect in earning managements. Key words: Profitability, Firm Value, Financial Distress, Earning Managements
The Effect Of Liquidity, Leverage And Profitability On Company Value: Case Study of a Listed Pharmaceutical Sub-Sector Company On the Indonesia Stock Exchange (2018-2022) Permata, Adilla Cahya; Muktiadji, Nusa; Khim, Soei; Silaen, Uluan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3033

Abstract

This Study aiming to know how influence Liquidity, Leverage, and Profitability On Company Value. In sub sector companies pharmacy. Research use approach quantitative. Data collection techniques sample use purposive sampling with amount sample as many as 7 companies. The type of data used is secondary data from report finance 2018-2022. This Study use statistical analysis and multiple linear analysis with using SPSS 26. The results of partial test research or t test shows that variable Liquidity (current ratio) and profitability (return on assets) have an effect to Company Value (price to book value), whereas Leverage (debt to equity ratio) no influential to Company Value (price to book value). Based on simultaneous testing or the f test shows that variable Liquidity (current ratio), leverage (debt to equity ratio), and profitability (return on assets) have an effect to Company Value (price to book Value). Keywords :​ Liquidity (current ratio), leverage (debt to equity ratio), and profitability (return on assets) have an effect to Company Value (price to book Value).
Comparative Analysis Of Conventional Banks Financial Performance Before And During The Covid-19 Pandemic: Case Study At Registered Conventional Banks On The Indonesia Stock Exchange In The Period Of 2018 – 2021 Sari, Ervina Indri; Lestary, Fellya Destriliawaty Indah; Nurjanah, Yayuk
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3043

Abstract

The Covid-19 pandemic has had a significant impact on the banking sector, especially conventional banks. This study analyzes the comparison of the financial performance of conventional banks before and during the COVID-19 pandemic in the 2018–2021 period. The type of research used in this study is comparative research with a quantitative research method approach, with the Purposive Sampling sampling technique obtained a sample of 40 conventional banks in the 2018-2021 period. This study uses the CAMEL method to assess the financial health of banks based on the Capital Adequacy Ratio (CAR)), Asset Aspect (Productive Asset Quality (KAP)), Management Aspect (Net Interest Margin (NIM)), Earning Aspect (Return On Assets (ROA) & Operating Costs to Operating Income (BOPO)), and Liquidity Aspect (Loan to Deposit Ratio (LDR)). Data was obtained from financial statements that had been audited and analyzed using the paired t-test and the Wilcoxon signed-rank test. The results showed that there were significant differences in CAR, NIM, ROA, BOPO, and LDR before and during the pandemic, indicating changes in banks' risk management strategies, profitability, and efficiency in the face of crises. However, asset quality (KAP) did not show a significant difference, indicating that banks are still able to maintain stability in credit returns despite economic disruptions. This study has limitations on the scope of the sample which only includes banks listed on the stock exchange and does not consider external factors outside the financial sector. The results of this study provide insight into the resilience of conventional banks in facing economic crises and become a reference for policymakers and financial institutions in strengthening banking stability in the future. Keywords: Financial Performance, CAMEL Method, Covid-19
The Influence of Good Corporate Governance and Company Size on Company Financial Performance: Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange 2019-2022 Bellen, Atalya; Muktiadji, Nusa; Pardede, Robert Pius
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3057

Abstract

Bank companies are one of the sectors that encourage the pace of Indonesian economic growth. In order to run its business, banks are required to implement good corporate governance to minimize aberrations that might impact the company's financial performance. The Board of directors, ownership structure, and firm size are some of the most important parts of maintaining the bank business through the good corporate governance mechanism. This research was conducted to analyze and to study the influence of the size of the board of directors, institutional ownership, managerial ownership, and firm size on the company's financial performance that is projected on return on assets, where an empirical study was carried out on banking companies listed on the Indonesian Stock Exchange for the 2019-2022 period. The sample for this research came from 22 companies that met the purposive sampling criteria, where the companies were multiplied by 4 periods to obtain 88 samples. The results of this research show that partially, there is an influence of institutional ownership on financial performance. In contrast, the size of the board of directors, managerial ownership, and firm size have no partial effect on financial performance. Then for simultaneous testing, there is the influence of good corporate governance (board of director size, institutional ownership, managerial ownership), and firm size on financial performance. Keywords: Good Corporate Governance, Board of Director Size, Institutional Ownership, Managerial Ownership, Firm Size, Return On Assets
The Role of Management Ownership in Moderating the Effect of Company Size, Profitability, and Leverage on Company Value Viandika, Adhimsyah Huda; Tjahjono, Achmad
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3068

Abstract

Competition between companies encourages managers to formulate strategies and make important decisions to ensure the survival of the company and achieve its established goals. This study aims to utilize managerial ownership as a moderating variable to analyze the effect of company size, profitability, and leverage on company value. The research objects include companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX) during the period 2019–2023. Using secondary data from annual financial reports, this study employs a quantitative approach. The data analysis method used is multiple linear regressions, which tests the direct relationship between the dependent variable (company value) and the independent variables (company size, profitability, and leverage). Additionally, this study examines the role of managerial ownership in moderating the relationship between these variables. The results indicate that company size, profitability, and leverage significantly affect company value. Specifically, company value increases with optimal management of size, profitability, and leverage. Furthermore, managerial ownership strengthens the relationship between these independent variables and company value.
Accounting Information System for Cash Receipts from Room Sales at The Pall Inn Hotel Cisarua Putri, Risma Wandari; Triwidatin, Yuppy; Warizal
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3101

Abstract

Hotels play an important role in the tourism industry because improving hotel management is essential for developing the tourism sector. Good hotel management includes the use of effective, diverse, and accurate accounting information systems. These systems are needed to simplify and accelerate the accurate presentation of financial reports. From its main function, the primary product sold by hotel businesses is room rentals or lodging services. Therefore, it is crucial for companies to implement relevant accounting information systems that meet the hotel's needs, especially in managing financial matters. The purpose of this study is to examine the accounting information system for cash receipts from room sales at the Pall Inn Hotel Cisarua. This study uses a qualitative research design with descriptive analysis, focusing on the accounting information system for room sales and cash receipts applied at the Pall Inn Hotel Cisarua. The study's results indicate that the accounting information system for recording cash receipts is consistent with the theory of sales accounting information systems. The Pall Inn Hotel implements a computerized accounting system to ensure transparency and efficiency; however, improvements are needed in internal control, staff training, and system maintenance.

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