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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 Influence of Green Corporate Social Responsibility and Green Innovation on Company Value Nirwansyah, Moch; Susandra, Farizka; Anwar, Saepul
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.v13i2.3156

Abstract

This study aims to analyze the effect of Green Corporate Social Responsibility (GCSR) and Green Innovation on company value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period. GCSR is a form of corporate social responsibility towards the environment, while Green Innovation includes innovation in environmentally friendly products and processes. The research data were obtained from annual reports and corporate sustainability reports, then analyzed using multiple linear regression methods with the help of SPSS 25 software. The results of the study show that GCSR has a negative and insignificant effect on company value, indicating that spending on social responsibility has not significantly increased company value. Conversely, Green Innovation has a positive and significant effect on company value, indicating that environmentally friendly innovation can increase the company's competitiveness and financial performance. Simultaneously, GCSR and Green Innovation have a positive and significant effect on company value, although the contribution of GCSR is relatively small compared to Green Innovation. This study highlights emphasize the importance of companies to focus more on green innovation in increasing company value, as well as the need for a more effective GCSR implementation strategy in order to have a tangible impact on business sustainability.
Analyzing the Impact of Bank Syariah Indonesia Merger on Financial Efficiency Using DEA and Tobit Models Wahyuni, Iis; Afiq, Muhammad Raihan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.3194

Abstract

Sharia Bank is one of the sharia financial services industries that has a role in economic development in Indonesia along with the real sector because banking is an intermediary institution. However, the impact of the Covid-19 pandemic, sharia banks face major problems to survive due to changes in consumption patterns, lifestyle patterns, and regulations. In an effort to encourage the development of sharia banks in Indonesia, the government has issued various regulations such as the implementation of sub-policies and new policies, namely the merger of 3 state-owned sharia banks. The three sharia banks are Bank BRI Syariah, Bank BNI Syariah and Bank Mandiri Syariah. The establishment of Bank Syariah Indonesia (BSI) is a government strategy to make Indonesia one of the world's sharia financial centers. The purpose of this study is to determine whether mergers can affect the efficiency of a bank by using the variables of asset structure, return on assets, return on equity, capital adequacy ratio, and non-performing financing. This research uses a quantitative method using a quantitative descriptive method. The type of data used in this study is secondary data obtained through the official website of the Indonesia Stock Exchange (IDX) available at www.idx.co.id in the form of monthly financial reports from Bank Syariah Indonesia. The population in this study is Bank Syariah Indonesia (BSI) listed on the Indonesia Stock Exchange (IDX) in 2021 - 2024. In this study, the sampling technique used is purposive sampling. The object of this study is the selection of input and output variables to calculate the level of efficiency using the Data Envelopment Analysis (DEA) method at the First Stage and using the Tobit Model at the second stage. The data analysis method uses descriptive statistical analysis and hypothesis testing using the Wilcoxon Signed Rank Test. The results of this research are that mergers carried out in banking can lead to increased efficiency and stability. This study also concludes that the variables of assets, return on assets, return on equity, capital adequacy ratio, non-performing financing have a positive and significant effect on bank efficiency. Keywords: Merger, Sharia Banks, Efficiency, Data Envelopment Analysis, Tobit Method.
The Influence of ESG Performance on Firm Value with Cash Holding as a Moderating Variable Dinarjito, Agung
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3227

Abstract

The impact of Environmental, Social, and Governance (ESG) performance on firm value as measured by market value is investigated in this study using cash holdings as a moderating variable. The study focuses on non-financial companies that were listed on the Indonesia Stock Exchange between 2020 and 2023. 30 businesses were selected as the final sample following 120 observations over a four-year period. The data came from secondary sources, including financial reports and Bloomberg, and were then analyzed using panel data regression. The findings show that cash holdings do not directly affect business value, and overall ESG performance does not significantly affect firm value. Environmental performance has no discernible impact on company value, while social and governance performance are the only ESG components that have a positive link. Moreover, neither the association between environmental performance and company value nor the overall ESG–firm value relationship is moderated by cash holdings. Cash holdings do, however, increase the impact of governance and social performance on corporate value. These results suggest that when assessing investment decisions, stakeholders and investors may find it advantageous to take into account various facets of ESG performance, especially social and governance dimensions, as well as corporate liquidity in the form of cash reserves. In turn, this may motivate businesses to strategically implement ESG practices in order to boost company value.
Accounting Students’ Interest in the Auditing Profession in the Digitalization Era Setiawan, Santy; Tin, Se; Meythi, Meythi
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.v13i2.3228

Abstract

The public accounting profession is considered a promising career path, as many companies continue to require public accountants to review their financial statements. This profession has also attracted the attention of accounting graduates and is among the preferred career choices. This study aims to examine gender differences in accounting students’ interest in the profession and the digital skills required to become an accountant. The research method used is a t-test to analyze gender-based differences in interest toward the auditing profession, and qualitative data to explore the digital competencies needed by accounting graduates. The findings indicate that there is no gender-based difference in interest in the auditing profession, and accounting software training is necessary to support graduates in the job market. Keywords: audit profession, digitalization, and gender.
The Effect of Information Technology, HR Competence, Internal Control, and Organizational Culture on the Quality of Financial Reports Suhardi
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.v13i2.3262

Abstract

This study investigates the influence of Human Resource (HR) competence, Internal Control Systems (ICS), Information Technology (IT) utilization, and organizational behavior on the quality of financial statements in local governments, with public accountability as a mediating variable. It aims to understand how these factors enhance transparency and compliance in financial reporting. A quantitative approach was employed, using a survey of 200 local government officials, selected via purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS), testing direct and mediated effects of the variables on financial statement quality. HR competence, ICS, IT utilization, and organizational behavior significantly improve financial statement quality. Public accountability directly enhances quality and mediates the effects of HR competence, ICS, IT utilization, and organizational behavior, all with p < 0.05, confirming all hypotheses. The findings advance Agency Theory and related frameworks by highlighting public accountability’s mediating role. Practically, local governments can improve financial reporting by enhancing HR training, strengthening ICS, adopting IT systems, and fostering transparent cultures, offering a model for improved governance and public trust.
The Effect of CER, ALR and Exchange Rate Risk Management on Conventional Bank Profitability for the Period 2019 - 2022 Sukartaatmadja, iswandi; Widhiacahyani, Andiko Pramestya Regita; Pramiudi, Udi
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.v13i1.3264

Abstract

A banking institution is one of the organizations that plays a very important role in the economy of a bangking country in performing the function the requires capital to finance banking activities. In addition to promoting the country’s economy, banks must also have a certain level of profit for sustainable development bank information.The purpose of the study is to investigate the effect of Cost Efficiency Ratio (CER), Average Lending Rate (ALR), and Exchange Rate (ER) on profitability by calculating Return On Asset (ROA) in conventional banks in the period 2019 – 2022. The data type used in this study is secondary data obtained from annual reports published on the BEI website and other sources official website of 40 (forty ) common banks. The testing method used in this study are descriptive analysis and classical hypothesis testing, including normality test, multicollinearity test, variable variance test and autocorrelation test. Then, by testing the hypothesis in this study using partial test )t-test), concurrent test (f-test), and deterministic analysis (r 2 – test), chow test, hausman test, and lagrange multiplier test. Keywoards : Cost Efficiency Ratio, Average lending Rate, Exchange Rate and Return On Asset
Spiritual Intelligence as a Moderator in Village Fund Fraud Prevention Nurcahya, Yulida Army; Prihastiwi, Diah Agustina; Fatimah, Ari Nurul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3278

Abstract

Spiritual intelligence is seen as a psychological strength that can strengthen integrity values ​​and prevent rationalization of unethical actions. This study aims to examine the role of spiritual intelligence as a moderating variable in the relationship between the effectiveness of internal control, ethical behavior, and the competence of village officials in preventing misappropriation of village funds. This study uses a quantitative approach with data collection through questionnaires distributed to 49 village officials in areas with the highest village fund allocations. Respondents consisted of village heads, village secretaries, and heads of affairs. The analysis technique used was Moderated Regression Analysis (MRA) with the help of SPSS software. The results of the study indicate that the effectiveness of internal control, ethical behavior, and the competence of village officials have a significant effect on preventing misappropriation of village funds. Spiritual intelligence is proven to moderate the relationship between internal control and competence with fraud prevention, but not on ethical behavior. This study provides a practical contribution to strengthening village financial governance based on spiritual values. For further research, it is recommended to integrate a qualitative approach and consider local cultural factors and social dynamics in order to gain a deeper understanding of preventing public fund fraud.
Entertainment Tax in Indonesia and Its Comparison with Malaysia as an Opportunity for Policy Reforms: A Systematic Literature Review Tasya Yora Yolanda; Umanto, Umanto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3285

Abstract

Entertainment tax is an important source of Local Revenue (PAD) in Indonesia, but its effectiveness as a regulatory and fiscal tool still faces various challenges, especially related to regional variations in collection and compliance levels. This study is a systematic literature review of articles published between 2020 and 2024, using a qualitative approach to analyze tax collection efficiency, classification changes, and the impact of the COVID-19 pandemic on entertainment tax revenues. The findings show that although entertainment tax contributes significantly to PAD, high rates often depress the profitability of the entertainment sector such as nightlife and recreation venues, thus affecting consumer behavior and encouraging tax evasion. Local governments also face limitations in supervision and law enforcement. A comparative study with Malaysia reveals that the implementation of transparency, consistent supervision, and strict sanctions can improve compliance and regulatory effectiveness. Therefore, policy reforms are needed that are able to balance fiscal objectives with the sustainability of the entertainment sector, through improving governance and adjusting tariff policies so as not to cause excessive burdens for business actors.
The Role of Financial Technology and Intellectual Capital in Improving Bank Performance in the Digital Era Panjaitan, Raya; Siahaan, Jeremy; Julyanthry
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.v13i2.3286

Abstract

The rapid evolution of financial technology (fintech) and the strategic role of Intellectual Capital (IC) have transformed the banking sector, State-owned Enterprises banks in Indonesia. This study aims to examine the individual and combined effects of fintech and IC on the financial performance of State-owned Enterprises banks from 2021 to 2023. Employing panel data regression analysis with 30 observations from five State-owned Enterprises banks, the research measures fintech via mobile banking transaction volume and IC through Value Added Human Capital (VAHU), Structural Capital Value Added (SCVA), and Value-Added Capital Employed (VACA), with Return on Assets (ROA) as the performance indicator. Results indicate that fintech has no significant impact on ROA, while VAHU significantly enhances financial performance. SCVA and VACA show no notable effects. Collectively, fintech and IC significantly influence performance. These findings underscore the importance of optimizing human capital and strategically integrating fintech to boost efficiency and competitiveness, offering valuable insights for state-owned enterprises banks’ strategic planning and policy development in a digital era.
The Influence of Green Banking and ESG Practices on Financial Performance Panjaitan, Raya; Siahaan, Jeremy; Julyanthry, Julyanthry
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3300

Abstract

The purpose of this study is to examine how Indonesian state-owned banks' profitability was affected by green banking and Environmental, Social, and Governance (ESG) activities between 2021 and 2023.  While ESG represents a dedication to environmental, social, and governance factors, green banking refers to ecologically friendly banking practices.  This work employs panel data regression analysis on a sample using a quantitative methodology of five state-owned banks selected through purposive sampling, resulting in 30 observations from annual reports, sustainability reports, and Financial Services Authority data. The results show that green banking significantly increases bank profitability, while ESG practices separately do not have a significant impact. However, the integration of green banking and ESG simultaneously has a positive and significant effect on profitability. This finding implies that state-owned banks need to adopt a holistic sustainability strategy to optimize long-term financial performance. This integration not only supports financial stability but also strengthens the bank's contribution to sustainable development, in line with global goals for a better environment and responsible governance.

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