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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 944 Documents
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The Effect of Diamond Fraud on Academic Fraud Behavior Siti Salwawati; Muhamad Nur Afif; Yoyok Priyo Hutomo
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2644

Abstract

The study aims to address the impact of Pressure, Opportunity, Rationalization, and Capability on academic cheating behavior with academic integrity as moderated variables on scholarship students at Economic and Business Faculty, Djuanda University. The study was a descriptive quantitative study that used primary data with a number of 106 students obtained with saturated sampling techniques. The data analysis techniques performed in this study are either MRA or moderated regression analysis made using SPSS. Studies have concluded that Pressure, Rationalization, and Capability have an impact on academic cheating behavior, while Opportunity has no effect on academic cheating behavior. Furthermore, Rationalizing also has an effect on academic cheating behavior with academic integrity as moderate variables, while Pressure, Opportunity, and Capability have no effect on academic cheating behavior with academic integrity as a moderation variable.
Analysis Impact Application SFAS 72 On Financial Performance Irfani, Cahaya Fajrina Putri; Efrianti, Desi; Evianti, Dessy; Amrulloh, Amrulloh; Setiawan, Hendra
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.2647

Abstract

The property, real estate and building construction sectors play an important role in the economy and development in Indonesia. The property, real estate and building construction sectors are currently facing budget problems. This is caused by limited APBN funds, which hinder the achievement of development goals. Real Estate refers to assets that include land, buildings, and other fixed resources, which include ownership rights to property. Meanwhile, building construction refers to the construction of facilities and infrastructure in a certain area, such as the construction of buildings, roads, etc. This research is included in the mixed type of research because it uses quantitative and qualitative methods. The data used comes from officially registered sources, namely the financial reports of Property Companies listed on the Indonesia Stock Exchange in 2018 and 2021. The object of this research is financial performance variables. The research subject is what and who is used as the research unit. In this research, the research subjects are property companies listed on the Indonesia Stock Exchange in 2018 and 2021. The research results refer to the output of the paired samples test table shows that the Sig. (2-tailed) there is no difference before and after the implementation of the PSAK. Referring to the output of the test statistics table, it is known that the value of Asymp.Sig. (2-tailed) 0.117 which is 0.05. Thus, at a real level of 5% it can be concluded that the implementation of PSAK 72 (currently PSAK 115) does not provide significant changes to the financial statements. Keywords: Property and PSAK 72 (now PSAK 115)
Comparison of the Implementation of SAK EMKM and SAK ETAP in MSME RM. Nusantara Grilled Fish Cikarang - Bekasi Dewi, Mutiah Puspa; Yulia, Iis Anisa; Marnilin, Feni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.2648

Abstract

This research aims to determine the comparison between the financial reports of SAK EMKM and SAK ETAP for MSMEs. This research is a type of quantitative research using a descriptive approach in data collection. The data processed is the financial report of RM Ikan Bakar Nusantara UMKM. The data collection and processing techniques use observation and documentation methods. Meanwhile, the data analysis techniques used are data collection, data reduction, data presentation and drawing conclusions. The research results show that the UMKM RM Ikan Bakar Nusantara prepares its financial reports using SAK EMKM which is easier to understand compared to SAK ETAP and the financial reports presented are profit and loss reports, reports of changes in equity, and financial reports. The conformity of SAK EMKM to the financial statements of RM Ikan Bakar Nusantara UMKM is fully compliant. . Keywords: MSME, Financial Reports, SAK EMKM, SAK ETAP
The Effect of Capital Structure, Assets Structure and Sales Growth on Company Performance Suci, Rochmalia Nur; Hazmi, Shadrina
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the influence of Capital Structure, Asset Structure, and Sales Growth on Company Performance in Real Estate and Property sub-sector companies. The sampling method used in this research is the purposive sampling method. The samples obtained were 62 companies from 91 companies. Capital Structure is measured using the Debt-to-Equity Ratio (DER), Asset Structure is measured by dividing fixed assets by total assets, and Sales Growth is measured by comparing the difference between sales for the current year and the previous year with the sales of the previous year. The type of data used in this research is secondary data and the data analysis method uses classical assumption tests, multiple linear regression analysis, hypothesis testing and coefficient of determination tests. Based on the simultaneous test analysis of Capital Structure (X1), Asset Structure (X2), and Sales Growth (X3) simultaneously influence Company Performance. Then, based on partial test analysis, the Capital Structure variable (X1) has a significant negative effect on Company Performance, while Asset Structure (X2) and Sales Growth (X3) have no effect on Company Performance.
Strategies in Preventing Raw Material Inventory Fraud Mardianih, Dea; Lasmana, Andy; Aziz, Ayi Jamaludin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2659

Abstract

This study aims to determine the effect of internal inventory control, accounting information systems, morality and distributive justice on fraud prevention. The population in this study were employees who worked in the warehouse department at PT Yongjin Javasuka Garment. The sampling technique in this study uses a census or total sample technique where each element of the population members is selected into a sample of 50 people. The data collection method was carried out by distributing questionnaires to all samples that had been selected as research respondents. Data analysis was carried out using multiple linear regression analysis techniques. This technique is used to test the research hypothesis that has been formulated, with the aim of knowing the relationship and influence of the independent variable on the dependent variable. JASP software version 0.18.3.0 is used to assist in the data analysis process, because this software provides the statistical tools needed to perform multiple linear regression effectively. The results of this study indicate that internal inventory control and distributive justice partially affect fraud prevention. Meanwhile, the accounting information system and morality have no partial effect on fraud prevention.
Employee Perceptions of the Fraud Risk Triangle Factors Against Asset Misappropriation Andriani, Ingka; Andy Lasmana; Ayi Jamaludin Aziz
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2660

Abstract

Misappropriation of assets refers to unauthorized or inappropriate actions intheuse, handling, or processing of company assets. This study aims to identify the influence of pressure, opportunity, and rationalization on misappropriation of assets, both simultaneously and partially. The population for this study consisted of all employees in the Mechanical Department of PT XYZ, with a sample of 60 individuals selected using a saturated sampling technique or census from a non-probability sampling method. Data were collected by distributing questionnaires to the selected respondents. Data analysis was conducted using JASP software version 0.18.30. The results of the study indicate that pressure, opportunity, and rationalization have a significant influence on misappropriation of assets, both simultaneously and partially. Rationalization contributed significantly to the misappropriation of assets among employees of the Mechanical Department of PT XYZ, with these factors increasing the likelihood of unethical behavior.
The Effect Of Asset Structure, Sales Growth, And Profitability On Capital Structure In Property And Real Estate Sub-Sector Companies Listed On The Indonesia Stock Exchange (2019-2023) Irwanda, Resa; Kusuma, Indra Cahya; Melani, Maria Magdalena
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2673

Abstract

This research aims to determine and analyze the influence of asset structure, sales growth and profitability on capital structure. The population in this research are property and real estate sub-sector companies listed on the Indonesian Stock Exchange (2019-2023). The sample for this research was 9 companies. The sampling technique used was purposive sampling. The data collection technique in this research uses documentation techniques in the form of company financial report data. Data were analyzed using descriptive statistics with multiple linear regression analysis by first testing variables from company characteristics. The results of this research show that asset structure, sales growth and profitability have a positive and significant influence on capital structure.   Keywords: assets, profitability, sales, capital
The Impact of Financial Report Quality and Performance-Based Budget Implementation on the Accountability Performance of Government Agencies with Accounting Control as a Moderator: Empirical Study of Regional Government Work Units in Bogor City Wardani, Erlinda Kusuma; Hasibuan, David
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2684

Abstract

This study aims to examine the influence of accounting controls in moderating the relationship between financial reporting quality, the implementation of performance-based budgeting, and performance accountability of government agencies in Local Government Work Units (SKPD) across Bogor City. The research employs a quantitative approach using Structural Equation Modeling (SEM) with PLS software and IBM Statistics SPSS 26.0. The unit of analysis consists of employees with specific criteria within the Regional Apparatus Organizations of Bogor City. The sample consisted of 144 respondents, and data collection was conducted through a questionnaire. The results of the study indicate that financial reporting quality and the implementation of performance-based budgeting have a positive impact on the performance accountability of government agencies in SKPD Bogor City. Furthermore, accounting controls positively moderate the relationship between financial reporting quality and the implementation of performance-based budgeting on the performance accountability of government agencies across SKPD in Bogor City. Keywords: accounting control, quality of financial reports, implementation of performance-based budgeting, accountability for the performance of government agencies
The Effect of Tax Avoidance, Liquidity, Profitability, on Capital Structure of Indonesia Stock Exchange’s Listed Companies Putri, Ayu Nadia; Dwiarti, Rina
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.2687

Abstract

This study aims to analyze the impact of tax avoidance, liquidity, and profitability on capital structure in diversified industrial subsector companies for the period 2021–2023. The population of the study includes all diversified industrial subsector companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sample was selected using purposive sampling, resulting in 24 companies that met the selection criteria. The analytical techniques used include classical assumption tests and multiple linear regression analysis. The study's results indicate that tax avoidance does not have a significant impact on capital structure. Liquidity, on the other hand, has a significant negative impact on capital structure, indicating that companies with higher liquidity levels tend to have lower capital structures. Profitability, like tax avoidance, does not significantly affect capital structure. However, tax avoidance, liquidity, and profitability together have a significant impact on capital structure. These findings highlight the importance of considering these factors in managing capital structure in diversified industrial subsector companies.
The Effect of Audit Knowledge, Accountability and Independence on Internal Audit Quality Alkatiri, Ali; Basuki, Ferry Hendro; Loupatty, Linda Grace
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2689

Abstract

This study evaluates the influence of audit knowledge, accountability, and independence on the quality of internal audits at the Regional Inspectorate Office of East Seram Regency, Maluku Province. Using a quantitative approach, the study involved 30 auditors as samples, with data collected through questionnaire surveys. The analysis was conducted using Multiple Linear Regression to test the influence of these variables. The results indicate that audit knowledge has a positive and significant effect on the quality of internal audits. However, the variables of accountability and independence do not show a positive and significant effect on the quality of internal audits. The study emphasizes the importance of enhancing audit knowledge to improve internal audit quality, while the aspects of accountability and independence do not demonstrate a significant relationship in the context of this research.

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