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Contact Name
Budi Setiawan
Contact Email
jurnal.ibik@gmail.com
Phone
+62251-8337733
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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
ISSN : 23377852     EISSN : 27213048     DOI : https://doi.org/10.37641/
Core Subject : Economy,
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.
Articles 36 Documents
Search results for , issue "Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025" : 36 Documents clear
Financial Report Digitalization on Transparency and Accuracy in Multinational Companies Hendratni, Tyahya Whisnu
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.v13i4.3570

Abstract

The digital transformation of financial reporting has become essential for multinational companies to ensure transparent and accurate financial information in the Industry 4.0 era. This study aims to examine the influence of financial report digitalization on the transparency and accuracy of financial information in multinational companies. A quantitative approach was employed, using Structural Equation Modeling to analyze data from 162 multinational companies selected through purposive sampling. Data were collected via questionnaires distributed to finance division heads and supplemented by annual reports. The findings reveal that digitalization significantly enhances transparency (path coefficient 0.632, p-value less than 0.001) and accuracy (path coefficient 0.571, p-value less than 0.001), driven by technologies such as enterprise resource planning, cloud accounting, blockchain, and artificial intelligence. This study concludes that digitalization strengthens financial governance by improving data accessibility and reliability, though its applicability may be limited to companies with advanced digital infrastructure. These results provide insights for companies to invest in digital technologies and for regulators to develop harmonized reporting standards.
Profitability, Liquidity, and Asset Structure in Debt Policy Decisions: A Literature Review Ervina, Nelly; Riny, Riny; Grace, Ernest; Julyanthry, Julyanthry; Panjaitan, Raya
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.v13i4.3573

Abstract

In today’s competitive business environment, corporate debt policy significantly influences financial stability and growth, shaped by firm-specific factors like profitability, liquidity, and asset structure. This study aims to examine how these factors affect debt policy decisions through a systematic literature review. The review analyzes 42 peer-reviewed articles published between 2020 and 2025, sourced from databases such as Scopus, Web of Science, ScienceDirect, and Emerald Insight, using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses framework. Findings reveal that profitability generally reduces debt reliance, as firms favor internal financing, aligning with the Pecking Order Theory. Liquidity also tends to decrease borrowing, though it can enhance creditworthiness in capital-intensive sectors. Conversely, asset structure, particularly tangible assets, consistently correlates positively with debt, supporting the Trade-Off Theory by providing collateral. Contextual factors like industry, firm size, and economic conditions influence these relationships. The study concludes that while established theories explain debt policy, contextual nuances necessitate tailored financial strategies. This review contributes to corporate finance by offering a comprehensive, theory-driven synthesis, highlighting practical implications for managers and identifying future research avenues to address sector-specific and regional variations.
Stock Price Determinants in Defensive Industries: The Role of Macroeconomic Factors and Profit Growth in Indonesia’s Pharmaceutical Sector Octavianty, Ellyn; Ilmiyono, Agung Fajar; Tartilla, Nilda; Andriani , Davina Dwi
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.v13i4.3582

Abstract

Stock price fluctuations are shaped by both macroeconomic conditions and firm-level performance, making them a central focus in capital market research. The pharmaceutical sector, as part of the consumer goods industry, is often classified as a defensive sector where demand remains relatively stable during economic uncertainty. This study examines the effect of inflation, interest rates, and profit growth on the stock prices of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2020. Using purposive sampling of eight firms and multiple linear regression analysis, the results show that the three variables have no significant impact on stock prices, either individually or collectively. The findings contribute theoretically by clarifying the limited relevance of traditional macroeconomic indicators in defensive industries, suggesting that sectoral and firm-specific factors may play a more dominant role. Practically, the study advises investors to focus on regulatory frameworks, product innovation, and public health dynamics when evaluating pharmaceutical equities. From a policy perspective, the results imply that conventional monetary instruments exert limited direct influence on defensive industries, highlighting the need for sector-specific policies to sustain investor confidence and industry growth. Keywords: Inflation, Interest Rates, Profit Growth, Stock Prices, Pharmaceutical Sector
The The Implementation of Accounting Standard for MSMEs: The Effect of Perception Accounting Understanding and Socialization Hamdani, Deni; Kosadi, Ferry; Febriyanti, Diah
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.v13i4.3583

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are crucial to the national economy and possess substantial opportunities for ongoing development. Nonetheless, inadequate financial literacy hampers the creation of standardized financial records. This research aims to examine the execution of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the effect of MSME participants' perceptions, accounting knowledge, and socialization on its execution. A quantitative method was applied utilizing descriptive and verification techniques. The study population included MSME participants from the handicraft sector registered with the Bandung City Cooperatives and MSMEs Office, with samples acquired proportionally using the Slovin formula. The research results indicate that MSME actors' perceptions do not have a significant effect on SAK EMKM implementation, accounting knowledge plays a substantial role, the socialization of SAK EMKM significantly influences it, and  accounting knowledge and socialization collectively affect the implementation of SAK EMKM. In conclusion, increasing awareness and social interaction is crucial in encouraging the adoption of SAK EMKM to improve MSME financial literacy.
Determinants of Sharia Bank Customer Loyalty in Abu Zahrah's Maqashid Syariah Approach Mulyani, Sri; Diana, Ilfi Nur; Yuliana, Indah
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.v13i4.3634

Abstract

This study arose from the need to understand customer loyalty in Islamic banking through Abu Zahrah's maqashid sharia framework. The objective was to examine the influence of Islamic Branding Experience, customer satisfaction, and customer retention on customer loyalty, and to analyze the mediating role of Customer Citizenship Behavior. The method used was a quantitative explanatory study with 355 Islamic bank customer respondents and data analysis using Structural Equation Modeling – Partial Least Squares (SEM‑PLS). The results showed that Islamic Branding Experience, customer satisfaction, and customer retention significantly influence customer loyalty, both directly and indirectly through Customer Citizenship Behavior. These findings confirm that Customer Citizenship Behavior plays an important mediating variable between IBE, customer satisfaction, retention, and loyalty in the context of Abu Zahrah's maqashid sharia. In conclusion, this study successfully developed and validated customer loyalty dimensions based on maqashid sharia, providing theoretical contributions and practical implications for developing marketing strategies and improving customer relationships in Islamic financial institutions.
Accountability and Transparency in Local Government Financial Reporting: An Empirical Study in Indonesia Badewin; Elizabeth, Roosganda; Rusmardiana, Ana; Rely, Gilbert; Judijanto, Loso
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.v13i4.3642

Abstract

Growing public demand for clean governance and fiscal responsibility has intensified the need for accountability and transparency in local government financial reporting in Indonesia, a decentralized nation facing challenges in ensuring timely and accurate disclosures. This study aims to investigate the level of accountability and transparency in local government financial reporting and identify institutional, regulatory, and technological factors influencing reporting quality. Using a quantitative approach, the research analyzes secondary data from 187 local government financial statements audited by the Indonesian Supreme Audit Board between 2018 and 2022, employing regression analysis to assess the impact of internal control effectiveness, audit opinions, electronic government systems, and financial management competencies. The findings reveal that robust internal control systems and favorable audit opinions significantly enhance reporting quality, while electronic government platforms improve both transparency and timeliness. The interaction between electronic government systems and financial management competencies further strengthens transparency, though disparities in technical capacity and leadership commitment create regional inconsistencies. This study concludes that institutional quality, digital innovation, and skilled human resources are vital for advancing financial accountability and transparency, offering actionable insights for policymakers to strengthen governance and rebuild public trust through credible reporting practices.
Increasing Natural Resources, Fiscal Policy, and Political Stability on Regional Growth and Economic Resilience Baehaqi; Amin, M
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.v13i4.3646

Abstract

Growth and resilience economy become an issue strategically in development areas, especially in the Province of West Nusa Tenggara/Nusa Tenggara Barat (NTB). This study aims to analyze the influence of the source of Power and nature,  fiscal policy, and political stability on regional growth and economic resilience in West Nusa Tenggara Province. This research employs a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) method. Respondent in the study is the apparatus government area, perpetrator business, and figures a society that understands management source nature, policy fiscal, and stability politics. Research results show that natural resources are positively influential and significant to regional growth and economic resilience, emphasizing the importance of managing local resources optimally and sustainably. Policy fiscal influence is significant to regional growth through effective budget management, but​ has not yet had a significant impact on the resilience of the economy. Stability and politics have become the most dominant factors in pushing regional growth and strengthening the resilience of the economy, with the creation of a certainty law, and a climate conducive to investment.  
Force Majeure: Impact on the Occupation Level of the Hospitality Industry in Palu City Meldawati, Lucyani; Mustamin, Mustamin; Afdalia, Nadhira; Betty, Betty; Yuniar, Latifah Sukmawati; Erwinsyah, Erwinsyah; Gunarsa, Arif; Putra, Yosua Angkasa
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.v13i4.3668

Abstract

The hospitality industry in Palu City experienced rapid growth until it was abruptly disrupted by two major force majeure events: a series of natural disasters in 2018 and the global coronavirus pandemic beginning in 2020. These events caused significant physical and economic damage, particularly to star-rated hotels. This study aims to examine the impact of force majeure on hotel occupancy rates in Palu City, focusing on the periods preceding, during, and following both crises. Using a descriptive comparative method, the research analyzed data collected through interviews, observation, and documentation from ten selected star-rated hotels in Palu City. Quantitative data were supported by visual figures and tables that showed changes in hotel units, room availability, and occupancy levels over several years. The results indicate a sharp decline in hotel operations after each event, followed by a gradual recovery during the new normal period. Occupancy rates dropped as low as 15 per cent in 2020 but rebounded to 70–80 per cent in 2021. The study concludes that while the hospitality sector in Palu is highly vulnerable to external shocks, it also demonstrates resilience through adaptation and recovery strategies.
Factors Influencing Environmental Sustainability Disclosure in the Palm Oil Plantation Sector Masruddin, Masruddin; Muliati, Muliati; Mile, Yuldi; Pakawaru, Muhammad Ilham; Paranoan, Selmita
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.v13i4.3669

Abstract

The disclosure of Environmental and Social Responsibility has become increasingly important in the palm oil plantation industry, especially in Indonesia, where environmental and governance issues are often under public scrutiny. This study aims to examine the factors that influence Corporate Social Responsibility (CSR) disclosure in the financial statements of palm oil companies listed on the Indonesia Stock Exchange (IDX). The variables analyzed include profitability, liquidity, leverage, company age, the presence of an independent board of commissioners, and foreign ownership. Using a purposive sampling method, the research selected 10 palm oil plantation companies that reported CSR information from 2016 to 2021, resulting in 60 financial statement observations. Multiple regression analysis was applied to determine the influence of the selected variables on CSR disclosure. The findings indicate that all examined variables significantly affect the level of CSR disclosure. The study concludes that firms with higher profitability, better liquidity, lower leverage, longer operational history, independent oversight, and foreign ownership are more likely to provide comprehensive CSR disclosures in their financial reports.
Analyzing Bank Aceh’s Reputation: The Mediating Role of CSR in Governance and Service Quality Fitrah, Ramdansyah
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.v13i4.3695

Abstract

Reputation is a crucial intangible asset for banks, as it builds customer trust, attracts investors, and strengthens competitiveness in a competitive market. This study examines how corporate governance and service quality influence the reputation of Bank Aceh, with Corporate Social Responsibility (CSR) acting as a mediating factor. Using a quantitative method and purposive sampling, data were collected from 100 customer respondents and external stakeholders who have been engaged with Bank Aceh for at least one year and are familiar with its services and CSR activities. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The findings show that both corporate governance and service quality positively and significantly affect the bank's reputation. Additionally, corporate governance significantly impacts CSR, whereas service quality does not. CSR itself has a positive and significant effect on the bank’s reputation. Furthermore, CSR mediates the relationship between corporate governance and reputation but does not mediate the link between service quality and reputation. These results underline CSR’s strategic function in connecting internal governance with stakeholder perceptions, particularly within the setting of a regional Islamic bank.

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