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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
Influence Good Corporate Governance, Capital Structure, and Company Size on Financial Performance of Oil and Gas Companies Nuraini, Airin; Cahyadi, Ilhaamsyah Putra
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.v13i1.3109

Abstract

The oil and gas sector is an important sector of the energy industry. This includes exploration, production, processing, distribution, sale of petroleum and natural gas. This sector has a crucial role in providing fuel for transportation, energy for households and industry, as well as raw materials for chemical products and other materials. Apart from that, this sector also plays a role in infrastructure and economic development in many countries that have abundant energy resources. The oil and gas industry will continue to grow, this is because oil and gas companies have energy resources that are important for the global economy This research was conducted to examine the influence of Good Corporate Governance, Capital Structure, and Company Size on Financial Performance. The sample used in this research is the financial reports of 12 oil and gas companies listed on the IDX for 2018-2022 using the purposive sampling method. The analytical method used is multiple linear regression analysis.The results of the research show that Good Corporate Governance and Company Size have no influence on Financial Performance, while Capital Structure has a significant influence on Financial Performance. Simultaneously GCG, DER, Company Size have a significant influence on the company's Financial Performance. Keywords : Good Corporate Governance, Debt to Equity Ratio, Firm Size, Financial Performance
Analysis of the Health Level of Sharia Savings and Loan Cooperatives in the Regulation of the Minister of Cooperatives Sudirawarda, Suci Utami; Afif, M. Nur; Aziz, Ayi Jamaludin
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.v12i6.3119

Abstract

Cooperatives act as institutions that are able to collect and create economic strength collectively to achieve a better level of welfare for their members. Regulation of the Minister of Cooperatives and SMEs Number 9 of 2020 stipulates the method of assessing the Cooperative Health Level as a guide to objectively assessing cooperative performance consisting of risk profiles, financial performance and capital. This study aims to analyze the health level of KSPPS BMT Binaul Ummah Bogor City for the 2019-2023 period using a quantitative descriptive approach with primary and secondary data sources. The assessment was carried out based on the concept contained in the Regulation of the Minister of Cooperatives and SMEs Number 9 of 2020 and Technical Instructions Number 15 of 2021, and supported by documentation, interview, and literature study methods. The results of the study showed that this cooperative had a score of 12.00 with a healthy category for risk profiles, a score of 90.00 with a healthy category for financial performance, and a score of 6.90 with a category under special supervision for capital. Overall, the Cooperative obtained a total score of 108.9 with a healthy predicate.
The Effect of Audit CSR, Board of Directors Meeting, and Reputation on CSR Disclosure with Audit Committee as Moderation Ananda, Emmaculata Sac Cid
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.v13i1.3192

Abstract

This study aims to examine the effect of CSR audits, frequency of board of directors meetings, and corporate reputation on the dissemination of corporate social responsibility (CSR Disclosure), with the audit committee as a moderating variable. This study was conducted on 146 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The approach used is quantitative with panel data regression using EViews 12 software. CSR analysis disclosure is measured based on the 2021 GRI Standards checklist, while the independent and moderating variables are measured through annual reports and company desire reports. The results of the study indicate that CSR audits, frequency of board of directors meetings, and corporate reputation do not have a significant effect on CSR disclosure. In addition, the audit committee does not strengthen the relationship between CSR audits and CSR disclosure. However, the audit committee is able to strengthen the relationship between the frequency of board of directors meetings and CSR disclosure, as well as between corporate reputation and CSR disclosure. These findings indicate that the effectiveness of the audit committee plays an important role in increasing the transparency and accountability of CSR disclosure when actively involved in corporate governance practices. This study contributes to the development of corporate governance and sustainability literature, especially regarding the role of audit mechanisms in encouraging CSR information disclosure in manufacturing companies in Indonesia.
Enhancing Tax Compliance through Improved Tax Service Quality and the Enforcement of Tax Sanctions" Turyana, Ruyat; Supriatiningsih, Supriatiningsih
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.v13i1.3215

Abstract

This study aims to empirically examine the influence of service quality improvement and the implementation of tax sanctions on the tax compliance of individual taxpayers at KPP Pratama Jakarta Pluit. Data was collected from 96 respondents using a Convenience Sampling technique, where respondents were selected based on chance and were registered at KPP Pratama Jakarta Pluit. The data analysis used multiple linear regression analysis. The results of the study indicate that all hypotheses are supported, showing a significant impact of service quality and the enforcement of sanctions on the tax compliance of individual taxpayers at KPP Pratama Jakarta Pluit. This is influenced by the quality of human resources, good service facilities, and the enforcement of strict sanctions. The study does not differentiate between types of respondents' occupations, whether employees or entrepreneurs, and does not involve in-depth interviews, with a relatively small sample size. The findings highlight the influence of service quality and sanction enforcement on tax compliance. It is recommended that the government continue to improve service quality by enhancing the competence of tax officers, providing innovative tax service facilities, and enforcing sanctions on all non-compliant taxpayers to increase tax revenue, the benefits of which can be felt by the entire community.
The Effect Of Objectivity, Independence And Professional Ethics On Audit Quality Riyadi, Tomi; Supriatiningsih, Supriatiningsih; Suhadasyah , Muhammad Ardhan
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.v13i1.3216

Abstract

The purpose of this study is to examine and analyze the impact of objectivity, independence, and professional ethics on audit quality. The data utilized in this research is primary data. The study's population consists of 63 auditors from Bekasi. Data was collected through questionnaires and interviews, and analyzed using the SPSS24 application. The independent variables in this study are objectivity, independence, and professional ethics, while the dependent variable is audit quality. The findings indicate that objectivity has a significant positive effect on audit quality. This suggests that a higher level of objectivity in auditors leads to an improvement in the quality of audits produced. Similarly, independence also has a significant positive effect on audit quality, meaning that the greater the auditor's independence, the higher the quality of the audit. Additionally, professional ethics has a significant positive impact on audit quality, indicating that a higher level of professional ethics in auditors contributes to better audit quality.
Comparative Performance of Islamic Banks in Indonesia and Malaysia Using Islamic Performance Index and Financial Ratios Fadila, Ega Friska; Wahyudi, Muhammad; Khotijah, Siti Afidatul
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.v13i1.3234

Abstract

Islamic banking operates according to Islamic principles and is oriented towards profitability, social justice, and public welfare, in contrast to conventional banks. This study aims to compare the performance of Islamic banking in Indonesia and Malaysia using the Islamic Performance Index (IPI) and conventional financial indicators such as Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Islamic banking, which operates based on Islamic sharia principles, has broader objectives, namely social justice and public welfare. The methodology used is a systematic review following the Preferred Reporting Items for Systematic Reviews & Meta-Analyses (PRISMA) protocol, involving articles published between 2020 and 2024 from various academic sources. Out of the 604 articles reviewed, 10 met the study criteria. The study results indicate significant differences in the performance of Islamic banks in the two countries, influenced by factors such as asset size, regulations, management strategies, and economic environments. These findings provide valuable insights for stakeholders in developing more optimal Islamic banking policies and strategies while contributing to community welfare. This research is expected to serve as a reference for policymakers and researchers in the future.
The Effect of CER, ALR and Exchange Rate Risk Management on Conventional Bank Profitability for the Period 2019 - 2022 Sukartaatmadja, iswandi; Widhiacahyani, Andiko Pramestya Regita; Pramiudi, Udi
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.v13i1.3264

Abstract

A banking institution is one of the organizations that plays a very important role in the economy of a bangking country in performing the function the requires capital to finance banking activities. In addition to promoting the country’s economy, banks must also have a certain level of profit for sustainable development bank information.The purpose of the study is to investigate the effect of Cost Efficiency Ratio (CER), Average Lending Rate (ALR), and Exchange Rate (ER) on profitability by calculating Return On Asset (ROA) in conventional banks in the period 2019 – 2022. The data type used in this study is secondary data obtained from annual reports published on the BEI website and other sources official website of 40 (forty ) common banks. The testing method used in this study are descriptive analysis and classical hypothesis testing, including normality test, multicollinearity test, variable variance test and autocorrelation test. Then, by testing the hypothesis in this study using partial test )t-test), concurrent test (f-test), and deterministic analysis (r 2 – test), chow test, hausman test, and lagrange multiplier test. Keywoards : Cost Efficiency Ratio, Average lending Rate, Exchange Rate and Return On Asset
Budgeting For Small Business: A Study Literature Review Azhar, Zul; Syarif, Rini
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.v13i1.2686

Abstract

Small and medium-sized enterprises (SMEs) play a critical role in global economic development but often face significant challenges in managing finances, particularly in budgeting. Despite the recognized importance of budgeting in resource allocation, financial forecasting, and decision-making, its implementation in SMEs remains inconsistent, informal, and under-researched. This study presents a systematic literature review (SLR) of 137 peer-reviewed publications from 1984 to 2024 indexed in Scopus, with the aim of mapping research trends, thematic patterns, and conceptual gaps in the field of small business budgeting. Using PRISMA methodology and thematic content analysis, the review identifies five dominant themes: financial planning and control, digital budgeting tools, decision-making processes, SME-specific challenges, and risk management. The findings reveal a shift from traditional budgeting toward technology-driven and behaviorally-informed models, though gaps remain in terms of inclusivity, sustainability, and regional representation. This review contributes to the literature by offering a comprehensive synthesis of budgeting research and proposing future research directions for academics, policymakers, and SME practitioners.   Keywords: Small business; Budgeting; SME finance; Financial planning; Digital tools; Systematic literature review; PRISMA; Thematic analysis

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