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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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Enhancing Tax Compliance through Improved Tax Service Quality and the Enforcement of Tax Sanctions" Turyana, Ruyat; Supriatiningsih, Supriatiningsih
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3215

Abstract

This study aims to empirically examine the influence of service quality improvement and the implementation of tax sanctions on the tax compliance of individual taxpayers at KPP Pratama Jakarta Pluit. Data was collected from 96 respondents using a Convenience Sampling technique, where respondents were selected based on chance and were registered at KPP Pratama Jakarta Pluit. The data analysis used multiple linear regression analysis. The results of the study indicate that all hypotheses are supported, showing a significant impact of service quality and the enforcement of sanctions on the tax compliance of individual taxpayers at KPP Pratama Jakarta Pluit. This is influenced by the quality of human resources, good service facilities, and the enforcement of strict sanctions. The study does not differentiate between types of respondents' occupations, whether employees or entrepreneurs, and does not involve in-depth interviews, with a relatively small sample size. The findings highlight the influence of service quality and sanction enforcement on tax compliance. It is recommended that the government continue to improve service quality by enhancing the competence of tax officers, providing innovative tax service facilities, and enforcing sanctions on all non-compliant taxpayers to increase tax revenue, the benefits of which can be felt by the entire community.
The Effect Of Objectivity, Independence And Professional Ethics On Audit Quality Riyadi, Tomi; Supriatiningsih, Supriatiningsih; Suhadasyah , Muhammad Ardhan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3216

Abstract

The purpose of this study is to examine and analyze the impact of objectivity, independence, and professional ethics on audit quality. The data utilized in this research is primary data. The study's population consists of 63 auditors from Bekasi. Data was collected through questionnaires and interviews, and analyzed using the SPSS24 application. The independent variables in this study are objectivity, independence, and professional ethics, while the dependent variable is audit quality. The findings indicate that objectivity has a significant positive effect on audit quality. This suggests that a higher level of objectivity in auditors leads to an improvement in the quality of audits produced. Similarly, independence also has a significant positive effect on audit quality, meaning that the greater the auditor's independence, the higher the quality of the audit. Additionally, professional ethics has a significant positive impact on audit quality, indicating that a higher level of professional ethics in auditors contributes to better audit quality.
Comparative Performance of Islamic Banks in Indonesia and Malaysia Using Islamic Performance Index and Financial Ratios Fadila, Ega Friska; Wahyudi, Muhammad; Khotijah, Siti Afidatul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3234

Abstract

Islamic banking operates according to Islamic principles and is oriented towards profitability, social justice, and public welfare, in contrast to conventional banks. This study aims to compare the performance of Islamic banking in Indonesia and Malaysia using the Islamic Performance Index (IPI) and conventional financial indicators such as Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Islamic banking, which operates based on Islamic sharia principles, has broader objectives, namely social justice and public welfare. The methodology used is a systematic review following the Preferred Reporting Items for Systematic Reviews & Meta-Analyses (PRISMA) protocol, involving articles published between 2020 and 2024 from various academic sources. Out of the 604 articles reviewed, 10 met the study criteria. The study results indicate significant differences in the performance of Islamic banks in the two countries, influenced by factors such as asset size, regulations, management strategies, and economic environments. These findings provide valuable insights for stakeholders in developing more optimal Islamic banking policies and strategies while contributing to community welfare. This research is expected to serve as a reference for policymakers and researchers in the future.
The Effect of Non Performing Loans, Third Party Funds, and Loan to Deposit Ratio on Credit Distribution Rahmayanti, Indri Dwi; Lasmana, Andy; Melani, Maria Magdalena
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3235

Abstract

One of the financial institutions that has been growing rapidly in supporting financing for small and medium enterprises is the Rural Bank. Based on Law Number 10 of 1998, a Rural Bank is a bank that conducts its business activities either conventionally or based on sharia principles. This study aims to analyze the effect of NPL, TPF, and LDR on credit distribution, both partially and simultaneously, in Rural Banks in Bogor Regency during the period 2018–2022. Additionally, this study seeks to measure the extent to which these three variables contribute to credit distribution. The method used in this study is a quantitative approach with a causal research design. The dependent variable in this study is credit distribution, while the independent variables include NPL, TPF, and LDR. The study population consists of 22 Rural Banks operating in Bogor Regency, with the sample selected using a purposive sampling technique. The sample comprises Rural Banks registered with the Financial Services Authority (Otoritas Jasa Keuangan/OJK) that meet the research criteria. Based on the analysis of the coefficient of determination (R-Square), a value of 0.887 was obtained. This indicates that TPF, NPL, and LDR collectively contributed 88.7% to credit distribution in Rural Banks in Bogor Regency during the 2018–2022 period.
The Influence of Financial Literacy on Interest in Conducting Online Financing in Employees with Religiosity Variables Munauwaroh, Siti; Mahardika, Swadia Gandhi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3260

Abstract

This study aims to determine the effect of Islamic financial literacy on the interest in conducting Islamic online financing with religiosity as a moderating variable on employees of the Nabil Husein Islamic Boarding School. This study uses a quantitative method with a population of all Islamic boarding school employees and a sample size of 40 respondents. The data collection technique was carried out by distributing questionnaires directly to the office of the Nabil Husein Islamic Boarding School. Data analysis was carried out using the outer model analysis tool, inner model, and hypothesis testing to test the relationship between variables. The results of the study indicate that Islamic financial literacy has a significant effect on the interest in Islamic online financing. This means that the higher the Islamic financial literacy, the higher the individual's interest in using Islamic-based online financing services. However, the religiosity variable does not have a positive effect and is unable to moderate the effect of Islamic financial literacy on this interest. This shows that the level of employee religiosity does not strengthen the relationship between Islamic financial literacy and interest in Islamic online financing. These findings provide implications for Islamic financial institutions to focus more on improving Islamic financial literacy in order to encourage interest in Islamic online financing products.
The Effect of Regional Taxes and Regional Levies on Regional Financial Independence which Impact Economic Growth Zulfikar, Akbar Lufi; Swandari, Selly; Fitriah, Rinna Ramadhan Ain; Mahardika, Swadia Gandhi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3261

Abstract

This study aims to determine the effect of regional taxes and regional levies on regional financial independence and their impact on economic growth in PPU. The method used is a quantitative approach with path analysis using SPSS software version 26. The results of the study indicate that regional taxes have a positive and significant effect on regional financial independence. The same thing is also shown by regional levies which significantly increase the level of fiscal independence. In addition, both regional taxes and regional levies have been shown to have a positive effect on economic growth in the region. Another important finding shows that regional financial independence also has a significant contribution to increasing economic growth. These results indicate that increasing regional original income from the tax and levy sector has a crucial role in strengthening regional fiscal capacity and encouraging sustainable economic development. Therefore, local governments need to continue to optimize the potential for revenue from taxes and levies through effective, transparent, and accountable governance in order to realize independent and prosperous regions.
Investigating Financial Reporting Fraud Using Fraud Pentagon Theory to Strengthen Governance and Transparency Shodiq, Muhammad Ja'far; Ermawati, Ermawati; Rosalina, Rita; Khatamy, Azizah Azmi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3280

Abstract

This study examines fraudulent financial reporting in Indonesia using the Fraud Pentagon Theory, which incorporates financial targets, stability, external pressure, ineffective monitoring, changes in auditors and directors, and CEO photo frequency as determinants. It addresses gaps in prior research that predominantly relied on the Fraud Triangle and Fraud Diamond frameworks, emphasizing large corporations while neglecting small and medium-sized enterprises (SMEs). The study employs a purposive sampling method, selecting 190 State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Multiple linear regression analysis was used to assess the relationship between independent variables and fraudulent financial reporting. The findings confirm that Financial Target, Financial Stability, External Pressure, Ineffective Monitoring, Changes in Auditors, Changes in Directors, and CEO Photo Frequency significantly impact fraudulent financial reporting, whereas firm size does not. These results align with agency theory, highlighting the pressure on management to meet financial goals, leading to fraudulent activities. Thus, strengthening governance structures, enhancing auditor independence, and improving monitoring mechanisms are critical for mitigating fraudulent financial reporting. Future research should explore corporate culture, ethical leadership, and machine learning techniques to enhance fraud detection. Expanding studies across industries and regions can provide a broader understanding of financial fraud dynamics.
Analysis of Zakat, Infaq, and Alms Fundraising Policy Through IRAC Method Wahyuni, Sri; Mahardika, Swadia Gandhi; Pramono, Adi Tri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3289

Abstract

This study analyzes the Zakat, Infaq, and Sedekah (ZIS) fundraising model in Bontang City with a focus on the policy of zakat deductions from the salaries of State Civil Apparatus (ASN) based on the Mayor's Regulation in 2013. The approach used is a juridical-normative approach with the IRAC (Issue, Rule, Analysis, and Conclusion) method to influence treatment and identify the optimal potential of ZIS. The results of the study indicate that although the mandatory zakat policy for ASN has been implemented, its contribution to increasing ZIS funds is still limited. This is because the regulation does not yet cover employees of State-Owned Enterprises (SOEs) and the private sector which have great potential in increasing zakat collection. This study also compares previous findings which show that countries with zakat regulations that are inclusive of the private sector have higher levels of compliance and fund acquisition. Therefore, regulations that cover SOEs employees and large companies in Bontang City are considered important to optimize ZIS fund collection. A more inclusive policy will strengthen zakat distribution programs, support poverty alleviation, education, and community economic empowerment.
The Effect Of Multinationality And Transfer Pricing On Tax Avoidance Through Profitability Barus, Berlin; Siregar, Zulkheiri Surya Putra; Silalahi, Dumariani; Silalahi, Harlen; Sihite, Jelita IP
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.v12i3.1507

Abstract

  Over the past decade, tax revenues from Indonesia’s palm oil industry have declined, despite increasing production volumes. This phenomenon raises concerns about potential tax avoidance practices. This study investigates the influence of multinationality and transfer pricing on tax avoidance, with profitability as a moderating variable. Using panel data from palm oil companies listed on the Indonesia Stock Exchange between 2013 and 2020, the study employs multiple regression analysis through the EViews application. A total of 112 firm-year observations were selected using purposive sampling. The findings reveal that multinationality has a positive and statistically significant effect on tax avoidance, while transfer pricing does not exhibit a significant effect. Moreover, profitability does not significantly moderate the relationship between either multinationality or transfer pricing and tax avoidance. The regression model explains 14.26% of the variance in tax avoidance (R² = 0.1426). These results highlight the need for strengthened tax oversight and regulatory measures in the palm oil sector, particularly regarding cross-border corporate structures. Keywords: multinationality, transfer pricing, tax avoidance, profitability, palm oil industry
Governance, Regulation, and Green Banking Disclosure: An Empirical Study of Indonesian Banks Silalahi, Dumariani; Silalahi, Harlen; Barus, Berlin; Sitompul, Ganda Tua; Sinulingga, May Happy Stephany Br
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.v11i3.2844

Abstract

  This study aims to analyze the influence of corporate governance on green banking disclosure in the Indonesian banking sector, focusing on three key variables: board size, the proportion of independent commissioners, and the presence of female directors. It also examines the moderating role of green banking regulation, particularly following the issuance of Financial Services Authority Regulation No. 51/POJK.03/2017 on Sustainable Finance. The analysis is based on secondary data from 237 bank-year observations of publicly listed banks on the Indonesia Stock Exchange during the period 2007–2021, using the Ordinary Least Squares (OLS) method. The results show that board size, the proportion of independent commissioners, and the presence of female directors each have a significant negative effect on green banking disclosure. However, the implementation of green banking regulation is found to mitigate the negative effect of board size, indicating that regulatory frameworks can enhance the effectiveness of governance in promoting environmental transparency. In contrast, the regulation does not significantly moderate the effects of independent commissioners or female directors. These findings offer empirical evidence on the interaction between corporate governance and environmental regulation, and highlight the strategic role of regulatory intervention in supporting transparency and green initiatives within the banking industry. Keywords: corporate governance, green banking disclosure, green banking regulation

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