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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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Implementation of Balanced Scorecard as a Benchmarking Tool in Public Organizations Wijaya, Uki Budi Wijaya; Suprayogi, Suprayogi; Zahra, Indri Eliza; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

In the era of globalization and rapid information technology development, public organizations in Indonesia face demands to improve performance and accountability. The Balanced Scorecard (BSC) is a strategic management tool that can help public organizations focus more on long-term vision and strategy while enhancing accountability and transparency in resource management. This study aims to explore the implementation of BSC as a benchmarking tool in several public organizations in Indonesia. Through case studies, this research identifies challenges faced and best practices in BSC implementation. The results show significant improvements in financial performance in 2022 compared to 2021, despite challenges such as limited resources and resistance to change. Recommendations to enhance BSC implementation effectiveness include training, leadership commitment, and adjustments to the local context. This study is expected to make a significant contribution to the development of performance management in Indonesia's public sector.
Financial Performance Analysis Reviewed from Liquidity, Solvency and Profitability Aspects Widianingrum, Enggar; Suryani, Rani; Ilmaknun, Lulu
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2838

Abstract

This research was conducted to analyze the financial ratios of PT Berlina Tbk during the period 2019 to 2022 see the company’s ability to use ratios. This research uses secondary data by utilizing financial reports and company reports. The analytical tool used in this research is liquidity, solvency, and profitability ratios. Based on the results of this research, it can be seen that the level of PT Berlina Tbk liquidity ratio, which is assessed by the average current ratio of 71,04%, cash ratio of 6,06%, and quick ratio of 44,16%, is considered illiquid. The solvency level of PT Berlina Tbk, which is assessed from the average debt to assets ratio of 59,57%, debt to equity ratio of 147,80%, and long-term debt to equity of 64,38%, is also considered not solvable, where the average calculation results the ratio is in poor condition and does not meet industry ratio standards. And for PT Berlina Tbk profitability level which is assessed from an average gross profit margin of 3,43%, net profit margin of 15,43%, and return on assets of 8,40%, which is considered less efficient, there needs to be a policy so that the profits obtained are more efficient.
The Effect of Work Discipline, Motivation, and Work Stress on Employee Job Satisfaction Gultom, Parapat; Sipayung, Aquinaldo Boyfame R.; Hasibuan, Gamal Ali Akbar
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2848

Abstract

This research was conducted with the aim of paying attention to how human resource control, planning processes, organizing, staff placement, direction and control are needed. This research focuses on the influence variables of discipline, work motivation, work stress which are then used to assess employee job satisfaction. The research method carried out used quantitative methods with a population of all employees at PTPN III. The type of data available is primary data. Sample data with 26 questionnaire questions was collected on Google Forms media. Data processing uses descriptive statistical test techniques, multiple linear regression tests, coefficient of determination tests, f tests, t tests, and Moderate Regression Analysis (MRA) tests. Data processing shows work discipline has a significant effect on job satisfaction, while work motivation and work stress do not have a significant effect on job satisfaction. The work environment is able to moderate the relationship between the influence of work discipline on job satisfaction. The work environment is unable to moderate the relationship between the influence of work motivation on job satisfaction. The work environment is able to moderate the relationship between the influence of work stress on job satisfaction.
The Influence of Auditor Quality, Professional Ethics and Internal Auditor Independence on Fraud Detection with Information Technology as a Moderating Variable Nautani, Nofri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2849

Abstract

The purpose of this study was to empirically examine and accurately synthesise the effect of auditor quality, internal auditor professional ethics and internal auditor independence on the fraud detection process with information technology as a moderating variable. The process of detecting financial and economic fraud in a company plays an important role in the internal control system. The population of this study consists of internal auditors from companies located in Jakarta and Bogor. The results of this study were conducted using reliability and validity tests, with data analysis performed through descriptive analysis with three dependent variables: the Quality of Auditors as the first dependent variable (X1), the Professional Ethics as the second dependent variable (X2), and the Independence as the third dependent variable (X3). Fraud Detection serves as the independent variable (Y), while Information Technology acts as the moderating variable (Z). The results of this study indicate that the influence of auditor quality on fraud detection is positive and significant, the influence of professional ethics on fraud detection is positive and significant, the influence of independence on fraud detection is positive and significant, and the role of information technology in the influence of audit quality is positive but not significant, the role of information technology in the influence of professional ethics on fraud detection is positive but not significant, and the influence of independence on fraud detection through information technology as a moderating variable is positive and significan. This research can have implications for improving fraud prevention and detection by comprehensively improving audit quality, professional ethics and internal auditor independence by maximising the use of information technology Keywords: Auditor Quality, Profesional Ethics, Independenc and Information Technology
The Effect of Environmental Performance and Agency Cost on Financial Performance Augustin, Lestari; Anjelia, Viona; Hirmaleny, Yenny; Suripto, Suripto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2850

Abstract

This study examines the impact of environmental performance and agency cost on financial performance. The population of this study consists of manufacturing companies listed on the Indonesian Stock Exchange (BEI) from 2018 to 2022. A total of 162 observations from 27 companies were obtained using purposive sampling. The study employs a quantitative approach and uses panel data regression analysis with E-Views 10 software. The results show that environmental performance and agency cost have a simultaneous impact on financial performance. However, environmental performance does not have a significant impact on financial performance, while agency cost does. The study recommends that companies pay attention to agency cost to maintain their financial performance.
Perception of Time Value of Money and Economic Value of Time among Sharia Bank Customers Fadhiya, Kamila; Indra Cahya Kusuma; Didi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

This study aims to examine the influence of perceptions of understanding the concept of time value of money and economic value of time on the Islamic financial system, with religious commitment as a mediating variable. The study also examines the differences in perception between customers who only use Islamic banks and Islamic customers who also use conventional banks in Bogor Regency. A total of 100 respondents from Islamic bank customers in Bogor Regency were selected as samples using purposive sampling techniques. The data were analyzed using the SEM-PLS method with the help of SmartPLS 3.0, as well as a comparative independent sample t-test with IBM SPSS 26. The results of the study indicate that perceptions of the time value of money and the economic value of time have an effect on the Islamic financial system. Religious commitment is able to mediate these influences. The difference test showed no significant difference between customers who only use Islamic banks and customers who also use conventional banks. This shows that public understanding of the concept of Islamic finance is still minimal.
The Effect of Green Accounting, Carbon Emission Disclosure and Profitability on Company Value Fina, Fina; Maulidia, Rahma; Mustika, Ira Grania
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

The value of a company becomes the primary measure of performance to understand how a company is valued and appreciated in a business environment. However, rapid economic growth has led to increased environmental problems. The solution to this is to invest in environmental rehabilitation programmes to gain legitimacy in the public eye and the availability of information that can be a signal about the company's strategy especially in terms of environmental and social aspects. The study aims to analyze the impact of green accounting, carbon emission disclosure, and profitability on the value of companies in the mining sector listed on the Indonesian Stock Exchange period 2021-2023. Sampling techniques are purposive sampling with samples of 32 companies. Quantitative approaches of causal associative types, data analysis involves descriptive statistical tests, classical assumption tests, and double linear regression. The results show that green accounting and carbon emission disclosure have no significant impact on the value of a company, while profitability has a significant impact.
The Effectiveness of Communication Strategies in Learning Wafa, Mohammad Ali; Chamariyah, Chamariyah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

This study aims to help educators, particularly teachers at An Nur Kodak Sampang Islamic Middle School, implement effective learning communication strategies. By applying the right communication methods, the learning process can have a positive impact, especially in motivating students and increasing their interest in learning. Effective communication between teachers and students is essential to ensure that information is clearly delivered and understood by students. The research focuses on finding the most appropriate communication strategy for teaching, allowing teachers to foster a dynamic, interactive learning environment. One of the study’s goals is to increase student motivation, which plays a crucial role in students’ commitment to the learning process. Higher motivation and interest will drive active participation and improve students' understanding of the material. Using a qualitative descriptive approach, the study gathers data from interviews, direct observations, and relevant documents, providing a holistic view of the teaching dynamics. The study also explores various factors that can hinder effective communication, such as environmental distractions and language limitations, offering solutions for teachers to overcome these barriers. By improving teacher communication skills and addressing these obstacles, the research aims to enhance the quality of learning and create a more conducive environment for students at An-Nur Kodak Sampang Islamic Middle School.
The Effect of Financial Planning, Budgeting and Estimation in the Business Plan Antonius, Antonius; Argunanto, Argunanto; Wulan, Defina Andany; Zahra, Indri Eliza; Arifin, Deni; Anjelia, Viona; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

Hospital financial planning is basically a process of analysis, policy and projection that aims to help organizations achieve financial success. Budgeting is needed to allocate costs to certain activities that have been planned for a predetermined period of time. In addition, estimation is used as a systematic assessment tool for the success and/or failure of a policy or program in achieving the goals and objectives that have been set because estimation is an activity to track business performance whether it is in accordance with expectations or not. However, the lack of employee understanding of financial planning, budgeting and estimation has an impact on the efficiency and effectiveness of fund management. In addition, the lack of access to accurate financial data is a challenge in decision making. Therefore, training and socialization are very important for financial employees. With increasing literacy in Planning, Budgeting and Estimation, employees of PT. Medikarya Utama are expected to be able to carry out operational efficiency of the company.
Competitive Advantage Management Strategy and Corporate Survival Ability Wildanika, Arifian; Atrhana, Nana; Saiful, Saiful; Chamariyah, Chamariyah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

Companies begin strategic management by developing a clear vision and mission to guide the organization's strategy and ensure not only its survival but also its growth and competitive advantage. This process involves analyzing the internal and external environment, formulating strategies, implementing them, and evaluating and controlling them. In this study, an internal assessment was conducted using an internal advantage profile, followed by the development of an internal factor evaluation matrix. An external assessment using an environmental threats and opportunity profile was conducted, resulting in an external factor evaluation matrix. The analysis then proceeded to the matching stage, where the internal and external matrices were evaluated. A competitive profile was created through a survey, which incorporated key success factors into a competitive profile matrix. Finally, the positioning stage resulted in strategic recommendations using SWOT analysis and QSPM.

Page 69 of 95 | Total Record : 944

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