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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 36 Documents
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Search results for , issue "Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025" : 36 Documents clear
Influence of Perceived Adoption of Tokenized Derivatives on Market Liquidity, Pricing Efficiency Handini, Sri; Garry Brumadyadisty; Soekiman, Susanto; Krisprimandoyo, Denpharanto Agung
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3496

Abstract

The emergence of tokenized derivatives marks a significant innovation in decentralized finance (DeFi), offering potential improvements in market liquidity and pricing efficiency through blockchain-enabled mechanisms. As financial markets evolve with the integration of smart contracts and distributed ledgers, understanding how user perceptions influence market dynamics becomes increasingly critical. This study aims to examine the effect of perceived adoption of tokenized derivatives on market liquidity and pricing efficiency, while assessing the mediating role of liquidity in this relationship. Grounded in the Technology Acceptance Model (TAM), Innovation Diffusion Theory (IDT), and Market Microstructure Theory (MMT), the research utilizes Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data from 150 fintech professionals based in Surabaya. The analysis reveals that perceived adoption significantly enhances both liquidity and pricing efficiency, with liquidity serving as a key mediating variable. These findings underscore the importance of behavioral constructs in shaping decentralized market outcomes and provide strategic insights for regulators, fintech developers, and policymakers aiming to accelerate adoption and improve market functionality in the DeFi landscape through perception-driven approaches.
Investment and Labor Absorption on Poverty Levels through the Dynamics of Economic Growth in West Papua Hasbiah; Saifuloh, Nur Imam; Sutomo, Deni Anggreani; Horas, Erwin; Awaluddin, Sri Prilmayanti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3524

Abstract

Poverty in Indonesia is not only caused by low income but also by limited access to education, health, and basic services. West Papua has a high poverty rate compared to the national average, suggesting that economic growth and investment have not been effective in reducing it. This study aims to analyze the impact of investment and labor absorption on poverty through economic growth in West Papua. The research method used BPS secondary data from 13 districts/cities during 2011–2023, analyzed with Eviews 13 and Microsoft Excel. Panel data regression with Chow, Hausman, and Lagrange Multiplier tests is used to determine the best model, as well as regression tests, R², and F-tests to measure relationships between variables. The results showed that investment and GDP growth significantly reduced poverty, while labor absorption had no significant effect. The impact of investment depends on the sector and the distribution of benefits, while economic growth has the greatest influence on poverty reduction. Therefore, policies must direct investment to labor-intensive sectors, improve the quality of the workforce, and ensure inclusive economic growth so that the benefits are evenly distributed throughout society.
The Role of Intellectual Intelligence and Corporate Governance on Earnings Quality: A Company Size as Moderator Approach Wijaya, Rico; Murnidayanti, Scheilla Aprilia; Purba, Marissa Rebecca Gabriella; Prastio, Ridho
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3527

Abstract

This study aims to examine the effect of intellectual capital and corporate governance on earnings quality, with firm size as a moderating variable. The sample in this study consists of 47 companies included in the LQ45 index during the 2021–2023 period. Data were analyzed using a quantitative approach with WarpPLS 8.0 software. The results show that intellectual capital and the audit committee have a significant effect on earnings quality, while the independent board of commissioners and joint board meetings do not have a significant effect. The moderation test indicates that firm size does not moderate the relationship between intellectual capital, independent commissioners, audit committees, or joint board meetings and earnings quality. These findings highlight the importance of intellectual capital and the audit committee in improving earnings quality, while firm size does not strengthen these relationships. This study provides implications for company management and stakeholders to pay more attention to intellectual aspects and internal supervision in maintaining the integrity of financial reporting.
Analysis of LQ45 and ESG Stock Return Volatility on the Indonesia Stock Exchange Hapsari, Umi Indah; Siregar, Hermanto; Novianti, Tanti; Zulbainarni, Nimmi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3533

Abstract

The Covid-19 pandemic created significant turmoil in global financial markets, including the Indonesia Stock Exchange, where liquidity and stability were severely disrupted by widespread panic and economic uncertainty. Investors faced heightened risks as stock prices fluctuated sharply in response to rapidly changing market conditions. This study examines the impact of the Covid-19 pandemic on stock volatility and performance by comparing conventional liquid stocks from the LQ45 index with sustainable stocks from the ESG (Environmental, Social, and Governance) indices. Using daily closing prices from January 1, 2016, to December 31, 2023, the analysis employs the Generalized Autoregressive Conditional Heteroskedasticity (GARCH) model to capture volatility patterns. The findings reveal that LQ45 stocks consistently exhibit higher volatility than ESG stocks, yet deliver superior returns across all periods. Conversely, ESG stocks show greater resilience during the pandemic, maintaining relatively stable performance despite lower returns compared to LQ45. These results underscore the value of incorporating sustainable investment strategies, particularly when combined with liquidity considerations, as a means to balance risk and return while enhancing portfolio stability during periods of market uncertainty.
Financial Performance Analysis on Financial Distress in ASEAN Six Masripah; Arieftiara, Dianwicaksih
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3537

Abstract

This study aims to analyze the influence of financial ratios on the likelihood of financial distress in property and real estate companies listed on the stock exchanges of six ASEAN countries, namely Indonesia, Malaysia, Thailand, Singapore, the Philippines, and Vietnam during the period 2018–2022. The variables analyzed include Total Asset Turnover, Sales Growth, Current Ratio, Debt Ratio, and Return on Investment. The method used is a quantitative approach with logistic regression, based on 1,630 firm-year observations obtained from the company's financial statements. The results of the Hosmer and Lemeshow test indicate that the initial model is not appropriate, but alternative tests through the Area Under the Curve value of 0.7728 indicate that the model has quite good predictive ability. The analysis results show that Sales Growth and Current Ratio have a significant negative effect on financial distress, while Debt Ratio has a significant positive effect. Conversely, Total Asset Turnover and Return on Investment do not show a significant effect. These findings emphasize the importance of considering aspects of liquidity, sales growth, and capital structure in predicting financial risk, especially in the property sector which has long-term investment characteristics. This research contributes to broadening the understanding of cross-border financial risk in the ASEAN region.
The Impact of Macroeconomic and Microeconomic Factors on the Profitability of KBMI 3 and 4 Banks Abadi, Fiter; Limawan, Elaine; Setijaningsih, Herlin Tundjung
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3541

Abstract

The banking sector in Indonesia plays a vital role in economic development, particularly through large commercial banks categorized as KBMI 3 and 4, which dominate the financial system. This study aims to examine the influence of macroeconomic factors, namely Gross Domestic Product growth and inflation, and microeconomic factors, specifically bank liquidity and Capital Adequacy Ratio, on the profitability of these banks, measured by Return on Assets, from 2015 to 2023. Using a quantitative approach, the research employs panel data regression to analyze financial reports from major banks and macroeconomic data from official statistical sources. The findings indicate that Gross Domestic Product growth, inflation, and bank liquidity positively and significantly affect Return on Assets, suggesting that economic expansion, stable inflation, and effective liquidity management enhance bank profitability. However, Capital Adequacy Ratio shows no significant impact, indicating that high capital reserves may limit profit-generating opportunities. The study concludes that economic conditions and liquidity are critical drivers of bank performance, while excessive capital requirements may hinder profitability. These insights offer valuable guidance for bank managers to optimize lending strategies and for policymakers to balance regulatory requirements with financial performance goals.
Profitability, Stock Price Synchronicity, and Fraud: Implications for Earnings Management Dito, Satria Amru; Noviarty, Helisa; Muhsin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3544

Abstract

The capital market is one of the main indicators of economic health, which is very sensitive to changes in global and domestic conditions. The aim is to analyze this moderating effect and provide insights into the risks associated with information transparency. Using a quantitative approach and secondary data from 35 technology firms listed on the Indonesia Stock Exchange (IDX) and Yahoo Finance, the data were analyzed through multiple linear regression and moderated regression analysis (MRA). Earning Management (EM) was measured using the Modified Jones Model, Stock Price Synchronicity (SPS) through the Morck et al. approach, Financial Statement Fraud (FSF) via the Beneish M-Score, and profitability using Return on Assets (ROA). The statistical results indicate that neither Stock Price Synchronicity nor Financial Statement Fraud had a significant effect on Earning Management. Moreover, profitability did not significantly moderate the relationship between Stock Price Synchronicity and Earning Management, nor between Financial Statement Fraud and Earning Management. The main findings suggest that, within the context of the sampled Indonesian technology firms, there is no empirical evidence supporting the influence of Stock Price Synchronicity and Financial Statement Fraud on Earning Management nor the moderating role of profitability, indicating the possible presence of other, more influential factors.
The Effect of Profitability and Dividends on Capital Intensity Moderated by Corporate Social Responsibility Kesumawati, Kesumawati; Magdalena, Maria; Setijaningsih , Herlin Tundjung
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3550

Abstract

Capital intensity is crucial for enhancing competitiveness in Indonesia’s manufacturing sector, yet the influence of financial and non-financial factors remains underexplored. This study aims to examine the direct and simultaneous effects of profitability, dividend policy, and Corporate Social Responsibility on capital intensity in manufacturing firms listed on the Indonesia Stock Exchange from 2019 to 2023. A quantitative approach was employed, using purposive sampling to select 52 firms with complete financial and sustainability reports, resulting in 260 firm-year observations. Data were analyzed using multiple linear regression with robust techniques to address non-normal data distribution. The findings reveal that profitability, measured by Return on Assets, significantly increases capital intensity by enabling fixed asset investments. Dividend policy, measured by Dividend Yield, positively affects capital intensity by signaling financial stability to investors. Corporate Social Responsibility, measured by the sustainability disclosure index, enhances capital intensity through improved efficiency and stakeholder trust. Collectively, these variables significantly influence capital intensity, explaining a substantial portion of its variation. The study concludes that integrating profitability, dividend policy, and Corporate Social Responsibility strengthens capital allocation strategies, offering insights for firms to optimize fixed asset utilization and enhance competitiveness in Indonesia’s manufacturing sector.
Integrating Sustainability Accounting into Javanese Wedding Rituals: A Symbolic and Financial Analysis of the Siraman and Midodareni Processions Rahmawati, Yunaita; Amri, Muhtadin; Wahyuni, Ajeng; Nurhidayati, Maulida
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3553

Abstract

This study aims to explore the symbolism and meaning of the siraman and midodareni processions in the context of social and cultural sustainability in Javanese society. This study also integrates simulated financial data to reflect the economic and social contributions of these rituals within the framework of sustainability accounting. Using a qualitative research approach with a postmodern paradigm, this study explores the dynamics of cultural meanings that have adapted to the development of the times. The data sources for this study came from in-depth interviews with informants including traditional leaders, the bride and groom's family, and Javanese cultural figures. The results of the study show three main findings: first, the symbolism and meaning of social and cultural sustainability in the siraman and midodareni processions; second, the shift in meaning and adaptation of the siraman and midodareni processions; third, the positive impact of the siraman and midodareni processions in strengthening cultural identity and social sustainability. These findings contribute to the understanding of sustainability accounting in the preservation of sustainable local cultural values, besides enriches sustainability accounting literature by demonstrating how indigenous cultural practices can be documented and analyzed through both symbolic and quantitative approaches.
Linking Innovation and Literacy to MSME Performance via Digital Marketing Pasaribu, Dompak; Tambunan, Debora; Sinurat, Elperida Juniarni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3554

Abstract

Digital marketing serves as a key factor in improving the performance of MSMEs. This study investigates the role of digital marketing as a mediating variable by assessing both the direct and indirect impacts of financial literacy and product innovation on MSME performance. Using a descriptive and quantitative research design, the study involved a sample of 250 MSME actors from a specific region. The data were analyzed using Structural Equation Modeling (SEM) based on the Partial Least Squares (PLS) method. The results show that financial literacy and product innovation each have a significant and positive effect on digital marketing. In turn, digital marketing, along with these two variables, plays a crucial role in enhancing MSME performance. Notably, the study finds that digital marketing acts as a full mediator in the relationship between financial literacy and product innovation with MSME performance. This indicates that improvements in financial knowledge and product development can significantly boost business outcomes when supported by effective digital marketing strategies. These findings highlight the importance of integrating financial literacy, innovation, and digital marketing to support MSME growth in the region studied.

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