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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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Optimizing Corporate Tax Efficiency Through Article 21 Tax Planning under Indonesia’s Tax Harmonization Law Manrejo, Sumarno; Larasati, Ajeng Kirana
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.v13i3.3474

Abstract

Tax from the company's perspective is a cost, especially since its fiscal treatment cannot be financed so efforts are needed to make efficiency. A company strategy is needed to be able to manage Income Tax, especially Article 21 because it will be imposed every month, so that efficiency efforts need to be made in order to minimize tax payments in an effort to achieve the company's expected goals. In addition, the expected positive implication is an effort to provide maximum benefits to its employees in the form of better take home pay. Unfortunately, there are still many companies that have not implemented this tax planning properly, because they assume that tax payments should be made by the recipient of the income, namely employees. However, on the one hand, employees will feel comfortable working if their tax obligations are borne or given tax allowances by their employers so that their performance is expected to be more optimal. This study was conducted with the aim of determining the implications of the application of the Income Tax Article 21 calculation method using Gross, Net and Gross-Up in an effort to carry out tax planning aimed at saving Corporate Income Tax payments at PT X in accordance with applicable tax regulations, namely the Tax Regulation Harmonization Law. The research method is descriptive quantitative. The results of the study indicate that the Income Tax Article 21 Net Method calculation method shows a better level of efficiency in paying Corporate Income Tax when compared to the Gross and Gross Up methods. Another implication is that it can provide better benefits for employees because the take home pay obtained is an amount of income received without any tax deductions for employees. The treatment of Income Tax Article 21 borne by the company can be financed by the employer so that net income will be reduced and will automatically reduce the amount of corporate tax. Keywords: Efficiency Strategy, Income Tax Article 21, Gross Method, Net Method, Gross Up Method.
The Impact of Financial Ratios on Corporate Performance in Southeast Asia: A Comparison of Pre- and Post-COVID-19 Pandemic Badar, Dadan Samsul; Nurgraha, Nugraha; Supriyatna, Yayat; Purnamasari, Imas
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.v13i3.3483

Abstract

This study aims to analyze the impact of financial ratios on corporate performance in Southeast Asia before and after the COVID-19 pandemic. This research uses secondary data obtained from the annual financial statements of companies listed in Indonesia, Malaysia, and Singapore during the 2019–2023 period. The method used is panel data regression with a Random Effect model, which was selected based on the results of the Hausman and Lagrange Multiplier tests. The results indicate that the Debt Ratio (DR) and firm size have a significant negative impact on financial performance, measured by Return on Assets (ROA). Meanwhile, the Current Ratio (CR) does not show a significant effect on ROA. Additionally, the findings also suggest that the COVID-19 pandemic negatively impacted corporate performance during the period, but there was no significant difference in performance post-pandemic. This research provides valuable insights for corporate managers and policymakers to formulate more effective financial strategies in the face of global crises. Keywords: Financial Ratios, Corporate Performance, COVID-19 Pandemic, Panel Data Regression, Southeast Asia
The Role of Tax Consultants and Corporate Governance in Improving Tax Compliance of Manufacturing Firms Rely, Gilbert
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.v13i2.3484

Abstract

This study investigates how tax consultants and corporate governance contribute to enhancing tax compliance in manufacturing firms. Utilizing a qualitative approach through literature review and library research, it highlights the sector's intricate financial structures and regulatory demands that often complicate tax compliance. Tax consultants play a vital role by providing expert guidance that helps companies understand and adhere to tax regulations, thereby minimizing the risk of errors and non-compliance. At the same time, strong corporate governance—marked by transparency, accountability, and ethical leadership—fosters an environment that encourages voluntary compliance and discourages tax evasion. The study finds that the interaction between effective tax advisory services and robust governance practices improves compliance outcomes by supporting better decision-making and commitment to legal obligations. Key governance elements such as board independence and active audit committees are identified as positively associated with higher compliance levels. The research also underscores the importance of continuous dialogue between tax advisors and corporate leaders to respond to changing tax regulations. Ultimately, this study underscores the need for manufacturing firms to align external tax expertise with internal governance structures to sustain long-term compliance. It offers valuable insights into how professional and organizational factors jointly reduce tax risks and promote ethical corporate behavior.
Financial Distress Predictionin Rural Banks in Indonesia: Pressure Ratio, Intermediation, and Efficiency Arsana, I Nengah
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.v13i3.3491

Abstract

This study investigates the impact of financial institution pressure ratios, intermediation, and efficiency on financial distress in Rural banks in Indonesia, vital for economic stability due to their role in serving underserved communities. The objective is to analyze how Non-Performing Loans, Capital Adequacy Ratio, Liquid Assets to Total Assets, Loan to Deposit Ratio, Net Interest Margin, and Operating Expenses to Operating Income influence financial distress, measured by the Interest Coverage Ratio. The research uses data from 639 Rural banks over 2014–2023, totaling 6,390 observations, sourced from the Financial Services Authority. Binary logistic regression was employed for analysis. Findings reveal that Non-Performing Loans and Operating Expenses to Operating Income significantly increase the likelihood of financial distress, while Capital Adequacy Ratio, Liquid Assets to Total Assets, Loan to Deposit Ratio, and Net Interest Margin significantly reduce it. The model demonstrates strong predictive power with 88.2% classification accuracy and a Nagelkerke R Square of 0.701. These results underscore the importance of managing credit risk and operational efficiency to enhance financial resilience. The study offers critical policy implications for regulators and bank management to mitigate risks and strengthen the financial health of Rural banks, supporting sustainable economic growth.
The Effect of Board of Directors Characteristics on Corporate Social Responsibility Practices Lay, Jenny Altany Lestari; Purwatiningsih, Purwatiningsih
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.v13i3.3505

Abstract

This study aims to determine the influence of board size, board independence, board activities and board tenure on corporate social responsibility practices in companies included in the sensitive industry classification in Indonesia that adheres to the two-tier system. This study is quantitative research using panel data design and purposive sampling methods with secondary data. The samples in this study were obtained from 26 companies in sensitive industries listed on the Indonesia Stock Exchange from 2017 to 2023 and data processing was carried out using the Feasible Generalized Least Squares) method. The results show that boards with smaller numbers of members tend to encourage better CSR practices because they are more efficient and coordinated. On the other hand, the size of the board of commissioners, independence, frequency of meetings, and term of office do not have much effect, even the term of office of commissioners that is too long actually has a negative impact on CSR. The theoretical contribution of this study is to enrich the application of resource dependence theory. This research can be used as a consideration for company leaders and regulators in making strategies, policies and regulations related to CSR in Indonesia.
The Effect Of Intellectual Capital, Firm Size, And Capital Structure On Financial Performance: Empirical Study Of Sub-Sector Companies Property And Real Estate Registered On The IDX In 2018-2022 Herawati, Heti; Sumiati, Dede Miyyah Novila
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.v13i2.3551

Abstract

This study aims to analyze the effect of Intellectual capital , Company Size, Firm size and Capital structure on Financial performance in property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. Intellectual capital is measured using Value Added Intellectual capital , Company Size is measured by total assets, and Capital structure is measured as the ratio between debt and equity. This research was conducted to provide further understanding of the factors that contribute to the financial performance of companies in sectors related to property and real estate . The data used in this study comes from the annual financial reports of companies listed on the IDX for the 2018-2022 period. The analytical method used is multiple linear regression with a case study approach. Data processing uses panel data which is processed using the SPSS program. The sample used was 19 entities with a total of 95 data observations. The research results show that intellectual capital (VAIC) has a significant positive influence on financial performance (ROA) in the property and real estate sectors. However, company size ( firm size ) and capital structure (DER) do not significantly influence ROA in the same context. Simultaneously, these three variables together have a significant influence on financial performance with a determination value of 32.7% and the remainder by variables outside the research.   Keywords: Intellectual capital , Company Size, Capital structure , Financial performance , Property and Real estate , IDX
Evaluating Firm Value in Indonesian State-Owned Enterprises: The Roles of Efficiency, Profitability, and Board Independence Pramono, Aria Bimo Setyo; Bustaman, Yosman
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.v13i3.3575

Abstract

This study examines the impact of profitability, operational efficiency, and corporate governance on firm value in Indonesian State-Owned Enterprises listed on the Indonesia Stock Exchange from 2017 to 2023. Using a quantitative approach with panel data regression (fixed effect model), the analysis encompasses 119 observations from 17 State-Owned Enterprises. Profitability is measured by Return on Assets, operational efficiency by Data Envelopment Analysis, and firm value by Tobin’s Q and Market-to-Book Value. Corporate governance is assessed through the proportion and tenure of politically affiliated independent commissioners. Results reveal that profitability (p=0.0042 for Tobin’s Q; p=0.0326 for Market-to-Book Value) and efficiency (p=0.0119 for Tobin’s Q; p=0.0495 for Market-to-Book Value) significantly enhance firm valuation. Tenure of independent commissioners significantly affects Tobin’s Q (p=0.0204) but not Market-to-Book Value, while their proportion shows no significant impact. These findings highlight the critical role of financial and operational performance in driving State-Owned Enterprises valuation, with governance effects moderated by political affiliations. Policymakers should prioritize operational efficiency and board expertise in State-Owned Enterprises reforms to enhance market performance. Future research could explore qualitative governance dynamics to further understand valuation in State-Owned Enterprises.
The Effect of Solvency and Profitability on Audit Delay Sukiranto, Sukiranto; Suhariyanto, Suhariyanto
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.v13i3.3579

Abstract

This study aims to analyze the effect of solvency and profitability on audit delay in State-Owned Enterprises in the transportation sector listed on the Indonesia Stock Exchange (IDX) during the period 2014–2023, with company size as a moderating variable. This study uses a quantitative method and the data used is Secondary data obtained from annual financial reports and analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach with bootstrapping 5,000 re-samples to test the direct and indirect relationships between variables. The results of the study indicate that only profitability has a significant effect on company size, while the effect of solvency and other variables on audit delay is not significant. This finding suggests that audit time efficiency is more influenced by external factors such as regulatory oversight and governance structure, rather than solely by financial metrics. The insignificance of company size in mediating the relationship between solvency and profitability on audit delay indicates that organizational complexity does not directly lengthen the audit process. This study highlights the importance of strengthening internal control and financial reporting efficiency to speed up audits, and opens up space for further research by including internal oversight variables or industry characteristics as mediators.
Risk Analysis Of Accounting Information System Security Based On Vulnerability Data From OPENVAS, OWASP ZAP, And NMAP Tools: A Cybersecurity Perspective Roup, Abdul; Effendy, Marwan
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.v13i3.3590

Abstract

Data security is a critical component of Accounting Information Systems (AIS), considering the sensitivity of financial information that must be safeguarded against cyber threats. This study aims to analyze security risks within an AIS platform by utilizing vulnerability scan data collected from the domain https://kiis.ibik.ac.id. Three open-source security tools—OpenVAS, OWASP ZAP, and NMAP—were used to detect potential system vulnerabilities. The research identifies and classifies these vulnerabilities based on severity levels and CVSS (Common Vulnerability Scoring System) scores. The findings reveal multiple medium and low-level vulnerabilities, including open TCP ports, missing anti-clickjacking headers, and improper content security policies, which could expose the system to threats such as cross-site scripting (XSS), clickjacking, and unauthorized access. The study recommends implementing essential security headers, closing unused ports, and conducting continuous system monitoring to enhance AIS resilience. These insights highlight the importance of proactive cybersecurity measures in protecting financial data integrity within modern accounting systems. Keywords: accounting information system, data security, vulnerability analysis, CVSS, cybersecurity risk
Integration of Firewall Log Data into Accounting Information Systems to Enhance Internal Control and Cyber Threat Detection: A Case Study Using Palo Alto PA820 Roup, Abdul
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.v11i3.3673

Abstract

This study aims to evaluate and integrate log data from the Palo Alto PA820 firewall security device into an accounting information system (AIS) to strengthen internal control and enhance early detection of cyber threats. As digital security risks increasingly target accounting data, this integration is expected to provide real-time visibility into network activities that could compromise the confidentiality, integrity, and availability of financial information. A case study approach was conducted in a company that utilizes both the PA820 firewall and a network-based AIS. Data were collected from activity log dashboards, security policy configurations, and GlobalProtect connection records. The results indicate that firewall logs can be effectively incorporated into the AIS audit trail module and are capable of detecting abnormal behaviors such as suspicious login attempts, connections from unfamiliar locations, and exploitation efforts related to the CVE-2024-3400 vulnerability. These findings contribute to the development of more cyber-resilient accounting systems.   Keywords: accounting information system, firewall, log data, internal control, Palo Alto, CVE-2024-3400

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