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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 36 Documents
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Search results for , issue "Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025" : 36 Documents clear
Public Sector Transformation in Sustainability Era: Green Economy Policies and Community Welfare Munawaroh, Siti; Purwanto, Sayugo Adi; Kannapadang, Dwibin
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.v13i4.3938

Abstract

In Indonesia, despite the national development agenda prioritizing the green economy, its implementation still faces challenges in coordination, bureaucratic capacity, and resistance from traditional sectors. This research aims to analyze the forms of public sector transformation within the context of green economy policies and evaluate their impact on community welfare using a mixed methods approach with an explanatory sequential design and multiple case studies. This research focuses on Surabaya City, Sigi Regency, and Balikpapan City. Primary data was collected through in-depth interviews, Focus Group Discussions (FGDs), and observations, while secondary data was obtained from policy documents and regional statistics. Data analysis was conducted thematically and comparatively, integrating quantitative and qualitative findings. The research results indicate that public sector transformation is occurring gradually, characterized by institutional strengthening, regulatory reform, and the development of participatory governance mechanisms. Surabaya City stands out in community-based waste management, Sigi Regency in forest rehabilitation and renewable energy, and Balikpapan City in green budgeting. The impact of green economy policies on community welfare proved positive, creating new jobs and increasing income in the green sector, as well as improving local environmental quality. However, this impact is not yet evenly distributed and is more pronounced at the directly involved community level.
Environmental Disclosure Under CEO Influence: The Silent Role of Female Board Members Asiah, Nur; Rahmawati, Wulan
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.v13i4.3833

Abstract

Indonesia, a major greenhouse gas emitter in Southeast Asia, faces increasing pressure to enhance environmental transparency through carbon emissions disclosure in corporate reporting. This study aims to examine how institutional ownership and chief executive officer power influence carbon emissions disclosure in energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2023, with female directors as a moderating variable. Using a sample of 13 companies, yielding 52 firm-year observations, data were collected from annual and sustainability reports. A random effect regression model, supported by diagnostic tests for normality, multicollinearity, and heteroskedasticity, was employed to analyze the relationships. The carbon emissions disclosure index measured disclosure levels, while chief executive officer power was assessed through a composite index of duality, tenure, education, share ownership, and age. Findings show that chief executive officer power positively affects carbon emissions disclosure, while institutional ownership has no significant impact. The presence of female directors negatively moderates the relationship between institutional ownership and disclosure, suggesting limited influence due to tokenism. This study highlights the pivotal role of chief executive officer leadership in driving environmental transparency and recommends empowering female directors in strategic roles to enhance disclosure practices in Indonesia’s energy sector.
Tax Digitalization and Cooperative Compliance: A Trust-Mediated Model of Tax Compliance: Study of Corporate Taxpayers Registered with Kanwil DJP Jakarta Timur Dewani, Siti; Setiyawati, Hari
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.v13i4.3842

Abstract

Indonesia’s persistently low tax ratio compared to ASEAN and G20 countries reflects structural challenges in strengthening tax compliance. Although Jakarta contributes the largest share of national tax revenue, performance among regional tax offices remains uneven, with East Jakarta recording the lowest realization in 2021–2022. This study investigates the effect of tax service digitalization and cooperative tax compliance on taxpayer trust and their subsequent impact on tax compliance. Using a quantitative approach, data were collected through questionnaires from 150 corporate taxpayers registered in East Jakarta and analyzed with SmartPLS 4.1. The results reveal that both tax service digitalization and cooperative tax compliance significantly enhance taxpayer trust and compliance. Taxpayer trust also exerts a significant positive effect on compliance and mediates the relationship between the independent variables and tax compliance. This study contributes conceptually by integrating the Theory of Planned Behavior and the Slippery Slope Theory to explain compliance behavior through trust, and contextually by focusing on East Jakarta, the weakest-performing regional office. The findings provide theoretical insights and practical implications for designing tax policies that leverage digitalization and cooperative approaches to foster taxpayer trust and strengthen compliance. Keywords: Tax Digitalization, Cooperative Tax Compliance, Taxpayer Trust, Tax Compliance
Shariah-Integrated Early Warning Framework for Financial Distress in Indonesian Islamic Banks Anggara, Windu; Siregar, Saparuddin; K, Kamilah
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.v13i4.3868

Abstract

 Indonesia’s Islamic banking sector has grown rapidly, driven by Shariah-compliant operations, but faces vulnerabilities from complex governance and regulatory demands. Ensuring financial stability requires effective predictive tools tailored to these unique operational and regulatory conditions. This study aims to develop a structural Early Warning System (EWS) to predict financial distress in Islamic banks, integrating macroeconomic indicators, bank-specific performance variables, and a Shariah Compliance Index, with Islamic corporate governance and risk management as mediators. Data from 14 Islamic commercial banks over 2015–2024 were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4. The results show that internal bank factors and Shariah compliance significantly strengthen governance and risk management, which in turn reduces financial distress, while macroeconomic variables have no direct effect. The findings highlight the central role of internal governance and compliance in resilience. The proposed framework provides a unified, Shariah-aligned predictive system, enabling regulators, Shariah Supervisory Boards, and bank executives to implement evidence-based strategies. This study also lays the groundwork for a Shariah-based Financial Distress Index, enhancing the sector’s ability to manage operational and regulatory complexities effectively.
The Influence of Foreign and Domestic Investment on Regional GDP Growth: A Panel Data Analysis Soegoto, Suryatno Wiganepdo; Natsir, Syahir; Adda, Harnida Wahyuni; Adam, Rosida P
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.v13i4.3995

Abstract

Economic growth in regions depends heavily on investment flows, both from foreign and domestic sources. Understanding how Foreign Direct Investment (FDI) and Domestic Investment (DI) affect regional development is crucial, especially in resource-rich but diverse areas like Sumatra. This study aims to analyze the influence of FDI and DI on Gross Regional Domestic Product (GRDP) growth across ten provinces in Sumatra and to explore their role in achieving Sustainable Development Goal 9 (SDG 9), which promotes inclusive and sustainable industrialization. Using panel data from 2010 to 2023 and employing a fixed effects model, the research examines provinces including Aceh, North Sumatra, West Sumatra, Riau, Jambi, South Sumatra, Bengkulu, Lampung, Riau Islands, and Bangka Belitung. The results indicate that both FDI and DI positively and significantly contribute to GRDP growth across all provinces studied. The findings also emphasize the critical role of government policies in fostering sustainable investment practices that align with SDG 9 targets. The study recommends that local governments prioritize sustainable investment strategies and strengthen the local industrial sector to promote long-term economic growth, supporting both regional development and global sustainability agendas.
Determinants of Tax Avoidance on Basic Materials Companies Situmorang, Yohana Deswita; Hamzani, Umiaty; Dosinta, Nina Febriana
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.v13i4.3659

Abstract

This study analyze the effect of profitability, leverage, and company size on tax avoidance in basic materials sector cmpanies listed on the Indonesia Stock Excange (IDX) during the 2021-2023 period. The study is motivated by Indonesia’s low tax ratio, which reflects a high potential for corporate tax avoidance practices. This research contributes empirical evidence from the basic materials sector, which has received limited attention in prior studie regarding financial factors influencing tax avoidance behavior. Data were collected from 34 companies with 94 observations selected through a purposive sampling technique. The study employs an associative quantitative approach using multiple linear regression analysis to examine the relationship between independent variables and tax avoidance. Ttax avoidance is measured using the Effective Tax Rate (ETR), profitability with Return on Assets (ROA), leverage with Debt to Assets Ratio (DAR), and company size with the natural logarithm of total assests. The results show that profitability has a significant effect on tax avoidance, while leverage and company size have no significant effect. Simultaneously, the three independent variables influence tax avoidance, but explain only 7% of the variation observed.   Keywords: Tax Avoidance, Profitability, Leverage, Company Size

Page 4 of 4 | Total Record : 36

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