cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Budi Setiawan
Contact Email
jurnal.ibik@gmail.com
Phone
+62251-8337733
Journal Mail Official
jurnal.ibik@gmail.com
Editorial Address
Kampus Institut Bisnis dan Informatika Kesatuan Jalan Ranggagading No. 1 Bogor 16123
Location
Kota bogor,
Jawa barat
INDONESIA
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
 1   2   3 
Search results for , issue "Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025" : 22 Documents clear
Financial Distress Prediction of Indonesian State-Owned Construction Firms Across the COVID-19 Period Using the Altman Z-Score Method Yuliandi, Yuliandi; Ramadhan, M. Fiqri
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.v13i3.3807

Abstract

The COVID-19 pandemic, which began in early 2020, significantly disrupted global and national economies, with the construction sector in Indonesia experiencing notable contraction. This study aims to predict the financial distress of Indonesian state-owned construction companies (BUMN Karya) listed on the Indonesia Stock Exchange before (2018–2019), during (2020–2021), and after (2022–2023) the pandemic, using the Altman Z-Score model for non-manufacturing firms. Secondary data were obtained from audited annual financial statements and analyzed using descriptive quantitative methods. The findings show that, in the pre-pandemic period, most companies were in the grey zone, except Waskita Karya in 2019, which was in the distress zone. During the pandemic, most companies fell into financial distress, except PT PP, which remained in the grey zone. In the post-pandemic period, PT Adhi Karya and PT PP remained in the grey zone, while PT Wijaya Karya and PT Waskita Karya continued to be in financial distress. These results indicate that the COVID-19 pandemic worsened the financial health of BUMN Karya, with uneven recovery across firms in the subsequent years. The study offers practical implications for corporate management, policymakers, and investors in developing risk mitigation strategies for strategic infrastructure enterprises. Keywords: Altman Z-Score, financial distress, state-owned construction companies, COVID-19 pandemic, Indonesia
Digitalization, AI, and Service Quality in Islamic Banks: Customer Satisfaction and Knowledge as Parallel Mediators of Customer-Perceived Financial Performance Rahayu, Sri; Tullah, Dewi Sarifah; Suginam, Suginam; Nur, Sobihatun
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.v13i3.3762

Abstract

Digitalization and artificial intelligence (AI) are reshaping retail banking, yet evidence on how they translate into financial performance in Islamic banks—particularly through customer-level mechanisms—remains limited. This study investigates the effects of digitalization, AI, and service quality on customer-perceived financial performance, with customer satisfaction and customer knowledge as parallel mediators. A cross-sectional survey was administered to 120 customers of Islamic banks in Medan, Indonesia, selected via purposive sampling (active users of digital services who interacted with AI features within the last six months). Data were analyzed using SEM–PLS. The measurement model met standard quality criteria (convergent and discriminant validity; reliability), and the structural model showed good fit (SRMR = 0.07) and predictive relevance (Q² > 0). The model explained substantial variance (R²: satisfaction = 0.431, knowledge = 0.441, perceived financial performance = 0.760). Digitalization, AI, and service quality positively affected satisfaction and knowledge, which in turn improved customers’ perceived financial performance; both mediators exhibited significant indirect effects. These findings indicate that robust digital channels and AI capabilities, when delivered with consistent service quality and coupled with effective customer education, enhance satisfaction and knowledge—key pathways through which customers perceive stronger financial performance of their Islamic bank. Practical implications and avenues for future research are discussed.   Keywords: Digitalization; Artificial Intelligence; Service Quality; Customer Satisfaction; Customer Knowledge; Customer-Perceived Financial Performance; Islamic Banks.

Page 3 of 3 | Total Record : 22

 1   2   3 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025 Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025 Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025 Vol. 13 No. 2 (2025): JIAKES Edisi April 2025 Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025 Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024 Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024 Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024 Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024 Vol. 12 No. 2 (2024): JIAKES Edisi April 2024 Vol. 12 No. 1 (2024): JIAKES Edisi Februari 2024 Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023 Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023 Vol 11 No 1 (2023): JIAKES Edisi April 2023 Vol. 11 No. 1 (2023): JIAKES Edisi April 2023 In Press Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022 Vol 10 No 3 (2022): JIAKES Edisi Desember 2022 Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022 Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022 Vol. 10 No. 1 (2022): JIAKES Edisi April 2022 Vol 10 No 1 (2022): JIAKES Edisi April 2022 Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021 Vol 9 No 3 (2021): JIAKES Edisi Desember 2021 Vol. 9 No. 2 (2021): JIAKES Edisi Agustus 2021 Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021 Vol 9 No 1 (2021): JIAKES Edisi April 2021 Vol. 9 No. 1 (2021): JIAKES Edisi April 2021 Vol 8 No 3 (2020): JIAKES Edisi Desember 2020 Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020 Vol. 8 No. 2 (2020): JIAKES Edisi Agustus 2020 Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020 Vol. 8 No. 1 (2020): JIAKES Edisi April 2020 Vol 8 No 1 (2020): JIAKES Edisi April 2020 Vol 7 No 3 (2019): JIAKES Edisi Desember 2019 Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019 Vol 7 No 1` (2019): JIAKES Edisi April 2019 Vol 6 No 3 (2018): JIAKES Edisi Desember 2018 Vol 6 No 2 (2018): JIAKES Edisi Agustus 2018 Vol 6 No 1 (2018): JIAKES Edisi April 2018 Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017 Vol 5 No 1 (2017): JIAKES Edisi April 2017 Vol 4 No 2 (2016): JIAKES Edisi Agustus 2016 Vol 4 No 1 (2016): JIAKES Edisi April 2016 Vol 3 No 3 (2015): JIAKES Edisi Desember 2015 Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015 Vol 3 No 1 (2015): JIAKES Edisi April 2015 Vol 2 No 3 (2014): JIAKES Edisi Desember 2014 Vol 2 No 2 (2014): JIAKES Edisi Agustus 2014 Vol 2 No 1 (2014): JIAKES Edisi April 2014 Vol 1 No 3 (2013): JIAKES Edisi Desember 2013 Vol 1 No 2 (2013): JIAKES Edisi Agustus 2013 Vol 1 No 1 (2013): JIAKES Edisi April 2013 More Issue