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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 Due Professional Care and Auditor Integrity on Audit Quality Rahman, Erpi; Nurmayanti, Santi
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.v13i2.3302

Abstract

Audit quality plays a crucial role in ensuring the reliability, accuracy, and integrity of a company's financial statements, which are essential for stakeholder decision-making. High-quality audits help ensure that financial information is accurate, transparent, and in accordance with applicable standards and regulations. This study aims to examine the effect of professional prudence and auditor integrity on audit quality in Public accounting firms located in Bandung, Indonesia. A quantitative research method was employed, using statistical techniques such as regression, correlation, and hypothesis testing to analyze the data collected. The sample consisted of 36 qualified respondents selected based on specific criteria to ensure the validity of the results. The findings show that both due professional care and auditor integrity significantly impact audit quality, contributing a combined effect of 50.8%. Hypothesis testing results indicate that the t-values for both variables—2.337 for due professional care and 2.312 for auditor integrity—exceed the critical value of 2.035. This confirms that both variables have a statistically significant influence on audit quality and support the research hypothesis.
The Role of Moral Sensitivity in Moderating Factors for Preventing Village Fund Fraud Pasaribu, Dompak; Sinaga, Enjelina; Panjaitan, Rike Yolanda; B. Siahaan, Septony; Napitupulu, Junika
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.v13i2.3320

Abstract

This study examines the influence of the competence of village officials, government compliance in reporting, and internal control system on the prevention of misappropriation of village funds, with moral sensitivity as a moderation variable. This study uses a quantitative methodology to examine the relationship between stock prices (independent variables) and dependent variables—working capital turnover, profitability, liquidity, and solvency. Primary data involved 48 village devices selected through purposive sampling. Data collection was carried out through questionnaires that were distributed to village officials involved in the management of village funds and analyzed using descriptive statistics. Data quality was assessed through validity and reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS 26. The results showed that the competence of village officials and internal control systems had a significant effect on the prevention of misappropriation of village funds, while government compliance in reporting did not show a significant influence. Moral sensitivity moderates the relationship between the competence of village officials and compliance in reporting on the prevention of misappropriation of village funds, but does not moderate the relationship between the internal control system and the prevention of misappropriation of village funds
Key Financial Determinants in Reducing Financial Distress in Indonesia’s Manufacturing Industry Silalahi, Harlen; Sitompul, Ganda Tua; Silalahi, Dumariani; Siregar, Zulkheiri Surya Putra; Nababan, Megawati
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.v13i2.3337

Abstract

  This study investigates key financial factors that influence the reduction of financial distress among manufacturing firms in Indonesia. Motivated by the limited literature on proactive financial strategies, the research focuses on four main financial indicators: profitability (ROA), liquidity (CR), leverage (DAR), and sales growth. Using a sample of 27 manufacturing companies listed on the Indonesia Stock Exchange over a five-year period (2018–2022), this study analyzes 135 firm-year observations. Financial distress is measured using the year-on-year change in the Altman Z-Score. Employing multiple linear regression, the findings reveal that profitability and liquidity significantly and positively affect the reduction of financial distress. In contrast, leverage and sales growth show no significant impact. The study also observes a general declining trend in financial distress across the sector during the observation period. These results highlight the importance of effective asset management and liquidity planning in maintaining financial stability. Practical recommendations include optimizing asset utilization, reducing reliance on short-term debt, and enhancing working capital efficiency to mitigate financial distress risks. Keywords: Profitability, Liquidity, Financial Distress, Manufacturing Industry, Financial Stability
Financial Auditing in Education: A Systematic Review of Practices, Challenges, and Policy Recommendations Sudirman, Irmayanti; Tijjang, Bakhtiar; Machmud, Mulyana; Modding, Basri; Safrida; Putra, Pandi
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.v13i2.3344

Abstract

Financial audits in the education sector ensure transparency, accountability, and efficiency in using budgets. This article examines financial audit practices in the education sector and the challenges faced in their implementation. Using the Systematic Literature Review (SLR) approach and the PRISMA method, we analyzed various studies that discussed audits in educational institutions, from primary schools to colleges. The results of this review show that although financial audits have been widely implemented, various challenges still hinder their effectiveness. These challenges include limited competent human resources, regulatory complexity, and uncertainty in financial reporting. On the other hand, best practices such as using more advanced audit technology and ongoing financial audit training have proven to improve audit quality. The article also identifies the need for policy reforms that support transparency and improve the competence of auditors in the education sector. Effective financial audits in education require synergy between policies, regulations, and professional practices.
Interaction of Compliance Pressure, Task Complexity, and Auditor Experience on Audit Judgment Quality Fakhirah, Sarah; Sutrisno, Sutrisno; Prihatiningtias, Yeney Widya
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.v13i3.3366

Abstract

This study aims to examine the influence of compliance pressure and task complexity on audit judgment, as well as analyze the moderating role of audit experience in these relationships. The research was conducted on auditors working at Big Ten Public Accounting Firms in Indonesia. This study uses a quantitative approach with a survey method by distributing structured questionnaires to 170 auditors in 2025 who were the respondents of this study. Data analysis was carried out to test the direct effects and the moderating variable. The results show that compliance pressure has a significant negative effect on audit judgment. This indicates that auditors under compliance pressure tend to make less independent or objective audit judgments. On the other hand, task complexity does not show a significant influence on audit judgment, suggesting that auditors are able to manage complexity through procedural or institutional support. Furthermore, audit experience does not moderate the relationship between either compliance pressure or task complexity and audit judgment.
Implementation of SDG 14 and Blue Economy Policies in Southeast Asia: A Comparative Policy Review Alamsyahbana, Muhammad Isa; Chartady, Rachmad
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.v13i3.3384

Abstract

This study explores the implementation of Sustainable Development Goal (SDG) 14 and blue economy policies across Southeast Asia, focusing on seven key indicators: protection of marine Key Biodiversity Areas (KBAs), waste management effectiveness, exploitation of fish stocks, use of destructive fishing gear, bycatch levels, marine biodiversity threats from imports, and national/regional policy efforts. Using a qualitative descriptive approach and secondary data analysis from international reports, national regulations, and scholarly sources, the study uncovers stark disparities among countries. High-capacity states like Indonesia, Malaysia, and Singapore have made measurable progress, whereas Least Developed Countries (LDCs) such as Laos, Cambodia, and Myanmar face significant implementation challenges due to limited financial, technological, and institutional resources. Findings indicate that overfishing, ineffective enforcement of trawling bans, lack of incentives for selective fishing gear, and ecological degradation from aquaculture expansion remain major concerns. However, emerging policy innovations such as Indonesia’s Sea Toll initiative, the Philippines’ coral reef ecotourism, and Singapore’s carbon taxes offer potential models. Still, these efforts are insufficient without greater regional harmonization, capacity building, and strategic resource redistribution. This study emphasizes the urgency of coordinated regional action, enhanced policy coherence, and inclusive support mechanisms to realize a sustainable, equitable, and resilient blue economy in Southeast Asia
Integrating Islamic Values and Financial Strategy The Role of Shariah-Based Financial Management in Enhancing the Performance of Muslim MSMEs Suginam, Suginam; Pamungkas, Bambang; Rahayu, Sri; Hashim, Noraini
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.v13i3.3388

Abstract

Muslim micro, small, and medium enterprises (MSMEs) in Indonesia hold substantial potential in strengthening the national economy. However, they face major challenges in implementing strategic financial management that aligns with Islamic principles. The core issues include low levels of Shariah financial literacy, weak adherence to Islamic financial ethics, and suboptimal application of Shariah-compliant strategic financial management. This study investigates the impact of Shariah-Based Financial Literacy (SBFL), Shariah Compliance Behavior (SCB), and Strategic Financial Management (SFM) on the performance of Muslim MSMEs. Furthermore, it explores the moderating role of Islamic Entrepreneurial Orientation (IEO) in these relationships. Using a quantitative approach with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method, data was collected from 100 Muslim MSME entrepreneurs in Indonesia. The findings reveal that all three independent variables significantly and positively affect business performance. Moreover, IEO significantly moderates these effects, indicating that Islamic entrepreneurial values reinforce the impact of Shariah-based financial management on business outcomes. The model demonstrates a strong explanatory power with an R-square value of 0.727 and a predictive relevance (Q-square) of 0.586. This study recommends promoting Shariah financial literacy, strengthening Islamic business conduct, and fostering Islamic entrepreneurial orientation as part of a sustainable empowerment strategy for Muslim MSMEs. Keywords: Shariah Finance, Muslim MSMEs, Financial Literacy, Shariah Compliance, Islamic Entrepreneurship
Impact of Sustainability Reporting on Firm Value with Audit Quality as Moderator: Coal Companies Butar Butar, Dea Tiara Moonalisa; Itan, Iskandar
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.v13i3.3399

Abstract

This study examines the impact of sustainability reporting on firm value in coal mining companies in Indonesia and investigates the moderating role of audit quality in this relationship. Rooted in agency theory, this study addresses the issue of information asymmetry between managers and shareholders, especially in environmentally sensitive industries. This study uses a quantitative approach using sustainability reporting as the independent variable, firm value as the dependent variable, and audit quality as the moderator variable. The study classifies sustainability reporting as non-experimental with time series and cross-sectional data classification. The research sample consists of 11 coal mining companies listed on the Indonesia Stock Exchange for the years 2020-2023. Using panel data from 2020-2023 and applying regression analysis, this study finds that sustainability reporting significantly increases firm value. In addition, audit quality strengthens this relationship, indicating that credible audits increase stakeholders' trust in disclosed Environmental, Social, and Governance information. These findings highlight that transparent reporting and reliable assurance mechanisms play an important role in improving firm valuation. This article contributes to the literature by emphasizing the interaction between non-financial disclosure and corporate monitoring in emerging markets.
ESG and Islamic Accounting for Sustainable Islamic Finance: A Qualitative Study Siregar, Retnawati
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.v13i3.3410

Abstract

This study explores the alignment between Environmental, Ssocial, and Governance (ESG) principles and Shariah-based Islamic accounting to support sustainable Islamic finance. The objective is to analyze conceptual synergies, identify operational barriers, and propose an integrative framework through a qualitative approach involving a systematic review of academic literature, regulatory documents, and financial reports. Findings reveal that Shariah principles, such as the prohibition of riba, emphasis on social benefit, and environmental protection, align with environmental, social, and governance objectives. Instruments like Green Sukuk in Indonesia and Malaysia and Shariah-compliant microfinance demonstrate practical applications for inclusive development and eco-friendly projects. However, challenges include the lack of standardized Shariah-compliant metrics, regulatory gaps, and low stakeholder awareness. The study recommends developing integrated environmental, social, and governance standards, updating regulatory frameworks, and enhancing stakeholder education to improve transparency and accountability. In conclusion, integrating environmental, social, and governance principles with Islamic accounting can strengthen the sustainability of Islamic finance and support global sustainable development goals, though it requires regulatory harmonization and capacity building.
Organizational Culture and Ethical Blind Spots in Managerial Accounting Rely, Gilbert
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.v13i3.3457

Abstract

In recent years, ethical concerns in managerial accounting have become more prominent, especially in light of corporate scandals. While traditional ethics frameworks emphasize individual responsibility and legal compliance, they often overlook how organizational culture shapes ethical decision-making. One crucial but often neglected factor is the presence of ethical blind spots, moral oversights influenced by cognitive biases and cultural norms within organizations. This study explores how such blind spots emerge and persist in managerial accounting, using a qualitative multiple-case approach. Interviews with managerial accountants and financial controllers from three mid-sized manufacturing firms revealed patterns of ethical reasoning shaped by internal culture. Findings suggest that organizations focused heavily on performance targets and rule compliance, while discouraging ethical dialogue, are especially prone to ethical blind spots. Concepts like ethical fading and organizational silence explain how unethical behavior can become normalized over time, even among well-meaning professionals. These moral lapses are not merely personal shortcomings but reflect deeper cultural dynamics. Addressing them requires more than strict rules; it involves cultivating a culture that promotes ethical reflection, open communication, and psychological safety. The study highlights the need for ethical culture assessments and calls for ethics training to be embedded in accounting education to foster long-term integrity and resilience within organizations.

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