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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 22 Documents
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Search results for , issue "Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025" : 22 Documents clear
The Influence of ESG Performance on Firm Value with Cash Holding as a Moderating Variable Dinarjito, Agung
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3227

Abstract

The impact of Environmental, Social, and Governance (ESG) performance on firm value as measured by market value is investigated in this study using cash holdings as a moderating variable. The study focuses on non-financial companies that were listed on the Indonesia Stock Exchange between 2020 and 2023. 30 businesses were selected as the final sample following 120 observations over a four-year period. The data came from secondary sources, including financial reports and Bloomberg, and were then analyzed using panel data regression. The findings show that cash holdings do not directly affect business value, and overall ESG performance does not significantly affect firm value. Environmental performance has no discernible impact on company value, while social and governance performance are the only ESG components that have a positive link. Moreover, neither the association between environmental performance and company value nor the overall ESG–firm value relationship is moderated by cash holdings. Cash holdings do, however, increase the impact of governance and social performance on corporate value. These results suggest that when assessing investment decisions, stakeholders and investors may find it advantageous to take into account various facets of ESG performance, especially social and governance dimensions, as well as corporate liquidity in the form of cash reserves. In turn, this may motivate businesses to strategically implement ESG practices in order to boost company value.
Spiritual Intelligence as a Moderator in Village Fund Fraud Prevention Nurcahya, Yulida Army; Prihastiwi, Diah Agustina; Fatimah, Ari Nurul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3278

Abstract

Spiritual intelligence is seen as a psychological strength that can strengthen integrity values ​​and prevent rationalization of unethical actions. This study aims to examine the role of spiritual intelligence as a moderating variable in the relationship between the effectiveness of internal control, ethical behavior, and the competence of village officials in preventing misappropriation of village funds. This study uses a quantitative approach with data collection through questionnaires distributed to 49 village officials in areas with the highest village fund allocations. Respondents consisted of village heads, village secretaries, and heads of affairs. The analysis technique used was Moderated Regression Analysis (MRA) with the help of SPSS software. The results of the study indicate that the effectiveness of internal control, ethical behavior, and the competence of village officials have a significant effect on preventing misappropriation of village funds. Spiritual intelligence is proven to moderate the relationship between internal control and competence with fraud prevention, but not on ethical behavior. This study provides a practical contribution to strengthening village financial governance based on spiritual values. For further research, it is recommended to integrate a qualitative approach and consider local cultural factors and social dynamics in order to gain a deeper understanding of preventing public fund fraud.
Entertainment Tax in Indonesia and Its Comparison with Malaysia as an Opportunity for Policy Reforms: A Systematic Literature Review Tasya Yora Yolanda; Umanto, Umanto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3285

Abstract

Entertainment tax is an important source of Local Revenue (PAD) in Indonesia, but its effectiveness as a regulatory and fiscal tool still faces various challenges, especially related to regional variations in collection and compliance levels. This study is a systematic literature review of articles published between 2020 and 2024, using a qualitative approach to analyze tax collection efficiency, classification changes, and the impact of the COVID-19 pandemic on entertainment tax revenues. The findings show that although entertainment tax contributes significantly to PAD, high rates often depress the profitability of the entertainment sector such as nightlife and recreation venues, thus affecting consumer behavior and encouraging tax evasion. Local governments also face limitations in supervision and law enforcement. A comparative study with Malaysia reveals that the implementation of transparency, consistent supervision, and strict sanctions can improve compliance and regulatory effectiveness. Therefore, policy reforms are needed that are able to balance fiscal objectives with the sustainability of the entertainment sector, through improving governance and adjusting tariff policies so as not to cause excessive burdens for business actors.
The Influence of Green Banking and ESG Practices on Financial Performance Panjaitan, Raya; Siahaan, Jeremy; Julyanthry, Julyanthry
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3300

Abstract

The purpose of this study is to examine how Indonesian state-owned banks' profitability was affected by green banking and Environmental, Social, and Governance (ESG) activities between 2021 and 2023.  While ESG represents a dedication to environmental, social, and governance factors, green banking refers to ecologically friendly banking practices.  This work employs panel data regression analysis on a sample using a quantitative methodology of five state-owned banks selected through purposive sampling, resulting in 30 observations from annual reports, sustainability reports, and Financial Services Authority data. The results show that green banking significantly increases bank profitability, while ESG practices separately do not have a significant impact. However, the integration of green banking and ESG simultaneously has a positive and significant effect on profitability. This finding implies that state-owned banks need to adopt a holistic sustainability strategy to optimize long-term financial performance. This integration not only supports financial stability but also strengthens the bank's contribution to sustainable development, in line with global goals for a better environment and responsible governance.
Interaction of Compliance Pressure, Task Complexity, and Auditor Experience on Audit Judgment Quality Fakhirah, Sarah; Sutrisno, Sutrisno; Prihatiningtias, Yeney Widya
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3366

Abstract

This study aims to examine the influence of compliance pressure and task complexity on audit judgment, as well as analyze the moderating role of audit experience in these relationships. The research was conducted on auditors working at Big Ten Public Accounting Firms in Indonesia. This study uses a quantitative approach with a survey method by distributing structured questionnaires to 170 auditors in 2025 who were the respondents of this study. Data analysis was carried out to test the direct effects and the moderating variable. The results show that compliance pressure has a significant negative effect on audit judgment. This indicates that auditors under compliance pressure tend to make less independent or objective audit judgments. On the other hand, task complexity does not show a significant influence on audit judgment, suggesting that auditors are able to manage complexity through procedural or institutional support. Furthermore, audit experience does not moderate the relationship between either compliance pressure or task complexity and audit judgment.
Implementation of SDG 14 and Blue Economy Policies in Southeast Asia: A Comparative Policy Review Alamsyahbana, Muhammad Isa; Chartady, Rachmad
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3384

Abstract

This study explores the implementation of Sustainable Development Goal (SDG) 14 and blue economy policies across Southeast Asia, focusing on seven key indicators: protection of marine Key Biodiversity Areas (KBAs), waste management effectiveness, exploitation of fish stocks, use of destructive fishing gear, bycatch levels, marine biodiversity threats from imports, and national/regional policy efforts. Using a qualitative descriptive approach and secondary data analysis from international reports, national regulations, and scholarly sources, the study uncovers stark disparities among countries. High-capacity states like Indonesia, Malaysia, and Singapore have made measurable progress, whereas Least Developed Countries (LDCs) such as Laos, Cambodia, and Myanmar face significant implementation challenges due to limited financial, technological, and institutional resources. Findings indicate that overfishing, ineffective enforcement of trawling bans, lack of incentives for selective fishing gear, and ecological degradation from aquaculture expansion remain major concerns. However, emerging policy innovations such as Indonesia’s Sea Toll initiative, the Philippines’ coral reef ecotourism, and Singapore’s carbon taxes offer potential models. Still, these efforts are insufficient without greater regional harmonization, capacity building, and strategic resource redistribution. This study emphasizes the urgency of coordinated regional action, enhanced policy coherence, and inclusive support mechanisms to realize a sustainable, equitable, and resilient blue economy in Southeast Asia
Integrating Islamic Values and Financial Strategy The Role of Shariah-Based Financial Management in Enhancing the Performance of Muslim MSMEs Suginam, Suginam; Pamungkas, Bambang; Rahayu, Sri; Hashim, Noraini
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3388

Abstract

Muslim micro, small, and medium enterprises (MSMEs) in Indonesia hold substantial potential in strengthening the national economy. However, they face major challenges in implementing strategic financial management that aligns with Islamic principles. The core issues include low levels of Shariah financial literacy, weak adherence to Islamic financial ethics, and suboptimal application of Shariah-compliant strategic financial management. This study investigates the impact of Shariah-Based Financial Literacy (SBFL), Shariah Compliance Behavior (SCB), and Strategic Financial Management (SFM) on the performance of Muslim MSMEs. Furthermore, it explores the moderating role of Islamic Entrepreneurial Orientation (IEO) in these relationships. Using a quantitative approach with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method, data was collected from 100 Muslim MSME entrepreneurs in Indonesia. The findings reveal that all three independent variables significantly and positively affect business performance. Moreover, IEO significantly moderates these effects, indicating that Islamic entrepreneurial values reinforce the impact of Shariah-based financial management on business outcomes. The model demonstrates a strong explanatory power with an R-square value of 0.727 and a predictive relevance (Q-square) of 0.586. This study recommends promoting Shariah financial literacy, strengthening Islamic business conduct, and fostering Islamic entrepreneurial orientation as part of a sustainable empowerment strategy for Muslim MSMEs. Keywords: Shariah Finance, Muslim MSMEs, Financial Literacy, Shariah Compliance, Islamic Entrepreneurship
Impact of Sustainability Reporting on Firm Value with Audit Quality as Moderator: Coal Companies Butar Butar, Dea Tiara Moonalisa; Itan, Iskandar
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3399

Abstract

This study examines the impact of sustainability reporting on firm value in coal mining companies in Indonesia and investigates the moderating role of audit quality in this relationship. Rooted in agency theory, this study addresses the issue of information asymmetry between managers and shareholders, especially in environmentally sensitive industries. This study uses a quantitative approach using sustainability reporting as the independent variable, firm value as the dependent variable, and audit quality as the moderator variable. The study classifies sustainability reporting as non-experimental with time series and cross-sectional data classification. The research sample consists of 11 coal mining companies listed on the Indonesia Stock Exchange for the years 2020-2023. Using panel data from 2020-2023 and applying regression analysis, this study finds that sustainability reporting significantly increases firm value. In addition, audit quality strengthens this relationship, indicating that credible audits increase stakeholders' trust in disclosed Environmental, Social, and Governance information. These findings highlight that transparent reporting and reliable assurance mechanisms play an important role in improving firm valuation. This article contributes to the literature by emphasizing the interaction between non-financial disclosure and corporate monitoring in emerging markets.
ESG and Islamic Accounting for Sustainable Islamic Finance: A Qualitative Study Siregar, Retnawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3410

Abstract

This study explores the alignment between Environmental, Ssocial, and Governance (ESG) principles and Shariah-based Islamic accounting to support sustainable Islamic finance. The objective is to analyze conceptual synergies, identify operational barriers, and propose an integrative framework through a qualitative approach involving a systematic review of academic literature, regulatory documents, and financial reports. Findings reveal that Shariah principles, such as the prohibition of riba, emphasis on social benefit, and environmental protection, align with environmental, social, and governance objectives. Instruments like Green Sukuk in Indonesia and Malaysia and Shariah-compliant microfinance demonstrate practical applications for inclusive development and eco-friendly projects. However, challenges include the lack of standardized Shariah-compliant metrics, regulatory gaps, and low stakeholder awareness. The study recommends developing integrated environmental, social, and governance standards, updating regulatory frameworks, and enhancing stakeholder education to improve transparency and accountability. In conclusion, integrating environmental, social, and governance principles with Islamic accounting can strengthen the sustainability of Islamic finance and support global sustainable development goals, though it requires regulatory harmonization and capacity building.
Organizational Culture and Ethical Blind Spots in Managerial Accounting Rely, Gilbert
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3457

Abstract

In recent years, ethical concerns in managerial accounting have become more prominent, especially in light of corporate scandals. While traditional ethics frameworks emphasize individual responsibility and legal compliance, they often overlook how organizational culture shapes ethical decision-making. One crucial but often neglected factor is the presence of ethical blind spots, moral oversights influenced by cognitive biases and cultural norms within organizations. This study explores how such blind spots emerge and persist in managerial accounting, using a qualitative multiple-case approach. Interviews with managerial accountants and financial controllers from three mid-sized manufacturing firms revealed patterns of ethical reasoning shaped by internal culture. Findings suggest that organizations focused heavily on performance targets and rule compliance, while discouraging ethical dialogue, are especially prone to ethical blind spots. Concepts like ethical fading and organizational silence explain how unethical behavior can become normalized over time, even among well-meaning professionals. These moral lapses are not merely personal shortcomings but reflect deeper cultural dynamics. Addressing them requires more than strict rules; it involves cultivating a culture that promotes ethical reflection, open communication, and psychological safety. The study highlights the need for ethical culture assessments and calls for ethics training to be embedded in accounting education to foster long-term integrity and resilience within organizations.

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