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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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Analysis Of Financial Performance On Stock Prices With Earning Growth As A Mediator Variable On Infrastructure In Indonesia Wahyuni, Iis; Herawati, Heti; Suharmiati, Suharmiati; Salim, Inne Natalia
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.v13i3.3694

Abstract

Financial performance is one of the indicators used by investors to assess a company. The stock price is a reference used in investing. This study aims to analyze the effect of the company's financial performance proxied by Return On Equity (ROE), Net Profit Margin (NPM) and Total Asset Turnover (TATO) on Stock Price with Earning Growth as a mediator variable. This research uses a quantitative approach. The data used is secondary data obtained through the Indonesia Stock Exchange on the website www.idx.co.id. The population in this study were 16 infrastructure sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. Purposive sampling is used as a method in selecting samples. So that from the predetermined criteria, 80 units of analysis were obtained. In this study, path analysis techniques were used. Hypothesis testing was carried out using the Eviews 12 program. Stock prices are valued at closing prices. The results of this study indicate that Return On Equity (ROE), Net Profit Margin (NPM) and Total Asset Turnover (TATO) have no effect on Earning Growth . Return On Equity (ROE), Net Profit Margin (NPM), Total Asset Turnover (TATO) and Earning Growth have no effect on stock prices. For the mediation effect, it results that Earning Growth is unable to mediate the effect of Return On Equity (ROE), Net Profit Margin (NPM) and Total Asset Turnover (TATO) on stock prices.   Keywords: Financial Performance, Stock Price, Return On Equity, Net Profit Margin, Total Asset Turnover, Earning Growth.
Redefining Corporate Tax Avoidance through Strategic Sustainability Issues Octaviani, Dewi W.; Fadjarenie, Agustin; Widayati, Catur; Tarmidi, Deden
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.v13i2.3036

Abstract

This study investigates the impact of corporate sustainability practices—specifically ESG performance, renewable energy adoption, and sustainability-oriented tax strategies—on tax avoidance within Indonesia’s energy sector. It explores the intersection between fiscal strategy and environmental governance in addressing ethical and sustainability-related challenges in corporate behavior. A mixed-methods approach was employed to gain a comprehensive understanding: the quantitative component analyzed 464 firm-year observations, while the qualitative component involved semi-structured interviews with five key informants, including tax professionals and sustainability managers. The quantitative results reveal that firms with stronger ESG engagement, higher proportions of renewable energy usage, and lower effective tax rates tend to exhibit lower levels of tax avoidance. These findings are reinforced by qualitative insights, which indicate that ethical values, reputational concerns, and organizational transparency significantly influence managerial tax decisions. However, inconsistent fiscal incentives and regulatory uncertainties in Indonesia remain major barriers to integrating sustainability into corporate tax strategies. This study contributes to the literature by reframing tax avoidance not merely as a legal or financial matter, but as a strategic sustainability issue embedded in corporate governance and operations. It offers practical policy implications, highlighting the need for coherent and targeted fiscal incentives to support the clean energy transition and ethical tax conduct in emerging economies. Keywords: Tax Avoidance; ESG Performance; Renewable Energy; Sustainability Governance; Mixed-Methods Approach.
The Impact Human Development Index and Industrial Labor on Economic Growth in North Sumatra Province Efendi, Bakhtiar; Nasution , Diwayana Putri; Rusiadi, Rusiadi; Pratiwi, Devani
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.v13i3.3560

Abstract

Economic growth in North Sumatra remains a critical focus due to regional disparities in human development and industrial productivity. This study aims to analyze the impact of the Human Development Index and Industrial Labor on economic growth across 33 regencies/cities from 2010 to 2022. A quantitative approach using multiple linear regression with a fixed-effects model was employed, utilizing panel data from official statistics on the Human Development Index, Industrial Labor, and Gross Regional Domestic Product. The findings reveal that the Human Development Index has a significant but negative effect on economic growth, suggesting inefficiencies in translating human capital improvements into economic outcomes. Industrial Labor shows a positive but insignificant effect, likely due to low workforce skills. However, the combined effect of the Human Development Index and Industrial Labor significantly influences economic growth, indicating a synergistic relationship. The study concludes that targeted policies to enhance education, healthcare, and vocational training are essential to maximize the economic contributions of human development and industrial labor, particularly in rural areas, to foster sustainable economic growth in North Sumatra.
From Biological Resources to Market Value: A Mediation Analysis of Disclosure Practices and Firm Characteristics Nasution, Yan Noviar; Kohar, Abdul
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.v13i2.3578

Abstract

This study aims to examine the effect of biological asset intensity and firm size on the disclosure of biological assets and their direct and indirect impacts on firm value in the agricultural sector. The research objects are agricultural companies listed on the Indonesia Stock Exchange (IDX) during the 2016–2021 period. Out of a population of 25 companies, 12 were selected as the sample using an explanatory survey approach with purposive sampling. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that biological asset intensity and firm size have a positive effect on the disclosure of biological assets. Furthermore, biological asset disclosure positively influences firm value. The findings also reveal that the effect of biological asset intensity and firm size on firm value is significantly mediated by the disclosure of biological assets. These results highlight the importance of transparent reporting of biological assets in enhancing firm value and reinforce the relevance of agency theory in addressing information asymmetry in the agricultural sector. Keywords: Biological Asset Intensity, Firm Size, Disclosure of Biological Assets, Firm Value
The Role of Human Resources Competence in Improving Quality of The Financial Reports of The Indonesian State-Owned Enterprises Nasution, Yan Noviar; Supriadi, Yoyon
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.v12i6.3217

Abstract

This study investigates the influence of human resource competence on the quality of accounting information systems and its subsequent impact on the quality of financial reports in Indonesian State-Owned Enterprises (SOEs). Using the Structural Equation Modeling (SEM) approach with LISREL software, the findings reveal that human resource competence significantly enhances the quality of accounting information systems. In turn, the improved quality of accounting information systems contributes positively to the quality of financial reporting. Moreover, the study demonstrates that human resource competence also has a direct and indirect effect—mediated by the accounting information system—on the quality of financial reports. These results highlight the critical role of competent human capital in ensuring transparent, accurate, and timely financial reporting within SOEs.   Keywords: human resource competence; accounting information systems; financial reporting quality; transparency; State-Owned Enterprises.
Influence of Perceived Adoption of Tokenized Derivatives on Market Liquidity, Pricing Efficiency Handini, Sri; Garry Brumadyadisty; Soekiman, Susanto; Krisprimandoyo, Denpharanto Agung
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3496

Abstract

The emergence of tokenized derivatives marks a significant innovation in decentralized finance (DeFi), offering potential improvements in market liquidity and pricing efficiency through blockchain-enabled mechanisms. As financial markets evolve with the integration of smart contracts and distributed ledgers, understanding how user perceptions influence market dynamics becomes increasingly critical. This study aims to examine the effect of perceived adoption of tokenized derivatives on market liquidity and pricing efficiency, while assessing the mediating role of liquidity in this relationship. Grounded in the Technology Acceptance Model (TAM), Innovation Diffusion Theory (IDT), and Market Microstructure Theory (MMT), the research utilizes Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data from 150 fintech professionals based in Surabaya. The analysis reveals that perceived adoption significantly enhances both liquidity and pricing efficiency, with liquidity serving as a key mediating variable. These findings underscore the importance of behavioral constructs in shaping decentralized market outcomes and provide strategic insights for regulators, fintech developers, and policymakers aiming to accelerate adoption and improve market functionality in the DeFi landscape through perception-driven approaches.
Investment and Labor Absorption on Poverty Levels through the Dynamics of Economic Growth in West Papua Hasbiah; Saifuloh, Nur Imam; Sutomo, Deni Anggreani; Horas, Erwin; Awaluddin, Sri Prilmayanti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3524

Abstract

Poverty in Indonesia is not only caused by low income but also by limited access to education, health, and basic services. West Papua has a high poverty rate compared to the national average, suggesting that economic growth and investment have not been effective in reducing it. This study aims to analyze the impact of investment and labor absorption on poverty through economic growth in West Papua. The research method used BPS secondary data from 13 districts/cities during 2011–2023, analyzed with Eviews 13 and Microsoft Excel. Panel data regression with Chow, Hausman, and Lagrange Multiplier tests is used to determine the best model, as well as regression tests, R², and F-tests to measure relationships between variables. The results showed that investment and GDP growth significantly reduced poverty, while labor absorption had no significant effect. The impact of investment depends on the sector and the distribution of benefits, while economic growth has the greatest influence on poverty reduction. Therefore, policies must direct investment to labor-intensive sectors, improve the quality of the workforce, and ensure inclusive economic growth so that the benefits are evenly distributed throughout society.
The Role of Intellectual Intelligence and Corporate Governance on Earnings Quality: A Company Size as Moderator Approach Wijaya, Rico; Murnidayanti, Scheilla Aprilia; Purba, Marissa Rebecca Gabriella; Prastio, Ridho
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3527

Abstract

This study aims to examine the effect of intellectual capital and corporate governance on earnings quality, with firm size as a moderating variable. The sample in this study consists of 47 companies included in the LQ45 index during the 2021–2023 period. Data were analyzed using a quantitative approach with WarpPLS 8.0 software. The results show that intellectual capital and the audit committee have a significant effect on earnings quality, while the independent board of commissioners and joint board meetings do not have a significant effect. The moderation test indicates that firm size does not moderate the relationship between intellectual capital, independent commissioners, audit committees, or joint board meetings and earnings quality. These findings highlight the importance of intellectual capital and the audit committee in improving earnings quality, while firm size does not strengthen these relationships. This study provides implications for company management and stakeholders to pay more attention to intellectual aspects and internal supervision in maintaining the integrity of financial reporting.
Analysis of LQ45 and ESG Stock Return Volatility on the Indonesia Stock Exchange Hapsari, Umi Indah; Siregar, Hermanto; Novianti, Tanti; Zulbainarni, Nimmi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3533

Abstract

The Covid-19 pandemic created significant turmoil in global financial markets, including the Indonesia Stock Exchange, where liquidity and stability were severely disrupted by widespread panic and economic uncertainty. Investors faced heightened risks as stock prices fluctuated sharply in response to rapidly changing market conditions. This study examines the impact of the Covid-19 pandemic on stock volatility and performance by comparing conventional liquid stocks from the LQ45 index with sustainable stocks from the ESG (Environmental, Social, and Governance) indices. Using daily closing prices from January 1, 2016, to December 31, 2023, the analysis employs the Generalized Autoregressive Conditional Heteroskedasticity (GARCH) model to capture volatility patterns. The findings reveal that LQ45 stocks consistently exhibit higher volatility than ESG stocks, yet deliver superior returns across all periods. Conversely, ESG stocks show greater resilience during the pandemic, maintaining relatively stable performance despite lower returns compared to LQ45. These results underscore the value of incorporating sustainable investment strategies, particularly when combined with liquidity considerations, as a means to balance risk and return while enhancing portfolio stability during periods of market uncertainty.
Financial Performance Analysis on Financial Distress in ASEAN Six Masripah; Arieftiara, Dianwicaksih
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3537

Abstract

This study aims to analyze the influence of financial ratios on the likelihood of financial distress in property and real estate companies listed on the stock exchanges of six ASEAN countries, namely Indonesia, Malaysia, Thailand, Singapore, the Philippines, and Vietnam during the period 2018–2022. The variables analyzed include Total Asset Turnover, Sales Growth, Current Ratio, Debt Ratio, and Return on Investment. The method used is a quantitative approach with logistic regression, based on 1,630 firm-year observations obtained from the company's financial statements. The results of the Hosmer and Lemeshow test indicate that the initial model is not appropriate, but alternative tests through the Area Under the Curve value of 0.7728 indicate that the model has quite good predictive ability. The analysis results show that Sales Growth and Current Ratio have a significant negative effect on financial distress, while Debt Ratio has a significant positive effect. Conversely, Total Asset Turnover and Return on Investment do not show a significant effect. These findings emphasize the importance of considering aspects of liquidity, sales growth, and capital structure in predicting financial risk, especially in the property sector which has long-term investment characteristics. This research contributes to broadening the understanding of cross-border financial risk in the ASEAN region.

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