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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 849 Documents
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The Impact of Macroeconomic and Microeconomic Factors on the Profitability of KBMI 3 and 4 Banks Abadi, Fiter; Limawan, Elaine; Setijaningsih, Herlin Tundjung
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.v13i4.3541

Abstract

The banking sector in Indonesia plays a vital role in economic development, particularly through large commercial banks categorized as KBMI 3 and 4, which dominate the financial system. This study aims to examine the influence of macroeconomic factors, namely Gross Domestic Product growth and inflation, and microeconomic factors, specifically bank liquidity and Capital Adequacy Ratio, on the profitability of these banks, measured by Return on Assets, from 2015 to 2023. Using a quantitative approach, the research employs panel data regression to analyze financial reports from major banks and macroeconomic data from official statistical sources. The findings indicate that Gross Domestic Product growth, inflation, and bank liquidity positively and significantly affect Return on Assets, suggesting that economic expansion, stable inflation, and effective liquidity management enhance bank profitability. However, Capital Adequacy Ratio shows no significant impact, indicating that high capital reserves may limit profit-generating opportunities. The study concludes that economic conditions and liquidity are critical drivers of bank performance, while excessive capital requirements may hinder profitability. These insights offer valuable guidance for bank managers to optimize lending strategies and for policymakers to balance regulatory requirements with financial performance goals.
Profitability, Stock Price Synchronicity, and Fraud: Implications for Earnings Management Dito, Satria Amru; Noviarty, Helisa; Muhsin
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.v13i4.3544

Abstract

The capital market is one of the main indicators of economic health, which is very sensitive to changes in global and domestic conditions. The aim is to analyze this moderating effect and provide insights into the risks associated with information transparency. Using a quantitative approach and secondary data from 35 technology firms listed on the Indonesia Stock Exchange (IDX) and Yahoo Finance, the data were analyzed through multiple linear regression and moderated regression analysis (MRA). Earning Management (EM) was measured using the Modified Jones Model, Stock Price Synchronicity (SPS) through the Morck et al. approach, Financial Statement Fraud (FSF) via the Beneish M-Score, and profitability using Return on Assets (ROA). The statistical results indicate that neither Stock Price Synchronicity nor Financial Statement Fraud had a significant effect on Earning Management. Moreover, profitability did not significantly moderate the relationship between Stock Price Synchronicity and Earning Management, nor between Financial Statement Fraud and Earning Management. The main findings suggest that, within the context of the sampled Indonesian technology firms, there is no empirical evidence supporting the influence of Stock Price Synchronicity and Financial Statement Fraud on Earning Management nor the moderating role of profitability, indicating the possible presence of other, more influential factors.
The Effect of Profitability and Dividends on Capital Intensity Moderated by Corporate Social Responsibility Kesumawati, Kesumawati; Magdalena, Maria; Setijaningsih , Herlin Tundjung
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.v13i4.3550

Abstract

Capital intensity is crucial for enhancing competitiveness in Indonesia’s manufacturing sector, yet the influence of financial and non-financial factors remains underexplored. This study aims to examine the direct and simultaneous effects of profitability, dividend policy, and Corporate Social Responsibility on capital intensity in manufacturing firms listed on the Indonesia Stock Exchange from 2019 to 2023. A quantitative approach was employed, using purposive sampling to select 52 firms with complete financial and sustainability reports, resulting in 260 firm-year observations. Data were analyzed using multiple linear regression with robust techniques to address non-normal data distribution. The findings reveal that profitability, measured by Return on Assets, significantly increases capital intensity by enabling fixed asset investments. Dividend policy, measured by Dividend Yield, positively affects capital intensity by signaling financial stability to investors. Corporate Social Responsibility, measured by the sustainability disclosure index, enhances capital intensity through improved efficiency and stakeholder trust. Collectively, these variables significantly influence capital intensity, explaining a substantial portion of its variation. The study concludes that integrating profitability, dividend policy, and Corporate Social Responsibility strengthens capital allocation strategies, offering insights for firms to optimize fixed asset utilization and enhance competitiveness in Indonesia’s manufacturing sector.
Integrating Sustainability Accounting into Javanese Wedding Rituals: A Symbolic and Financial Analysis of the Siraman and Midodareni Processions Rahmawati, Yunaita; Amri, Muhtadin; Wahyuni, Ajeng; Nurhidayati, Maulida
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.v13i4.3553

Abstract

This study aims to explore the symbolism and meaning of the siraman and midodareni processions in the context of social and cultural sustainability in Javanese society. This study also integrates simulated financial data to reflect the economic and social contributions of these rituals within the framework of sustainability accounting. Using a qualitative research approach with a postmodern paradigm, this study explores the dynamics of cultural meanings that have adapted to the development of the times. The data sources for this study came from in-depth interviews with informants including traditional leaders, the bride and groom's family, and Javanese cultural figures. The results of the study show three main findings: first, the symbolism and meaning of social and cultural sustainability in the siraman and midodareni processions; second, the shift in meaning and adaptation of the siraman and midodareni processions; third, the positive impact of the siraman and midodareni processions in strengthening cultural identity and social sustainability. These findings contribute to the understanding of sustainability accounting in the preservation of sustainable local cultural values, besides enriches sustainability accounting literature by demonstrating how indigenous cultural practices can be documented and analyzed through both symbolic and quantitative approaches.
Linking Innovation and Literacy to MSME Performance via Digital Marketing Pasaribu, Dompak; Tambunan, Debora; Sinurat, Elperida Juniarni
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.v13i4.3554

Abstract

Digital marketing serves as a key factor in improving the performance of MSMEs. This study investigates the role of digital marketing as a mediating variable by assessing both the direct and indirect impacts of financial literacy and product innovation on MSME performance. Using a descriptive and quantitative research design, the study involved a sample of 250 MSME actors from a specific region. The data were analyzed using Structural Equation Modeling (SEM) based on the Partial Least Squares (PLS) method. The results show that financial literacy and product innovation each have a significant and positive effect on digital marketing. In turn, digital marketing, along with these two variables, plays a crucial role in enhancing MSME performance. Notably, the study finds that digital marketing acts as a full mediator in the relationship between financial literacy and product innovation with MSME performance. This indicates that improvements in financial knowledge and product development can significantly boost business outcomes when supported by effective digital marketing strategies. These findings highlight the importance of integrating financial literacy, innovation, and digital marketing to support MSME growth in the region studied.
Financial Report Digitalization on Transparency and Accuracy in Multinational Companies Hendratni, Tyahya Whisnu
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.v13i4.3570

Abstract

The digital transformation of financial reporting has become essential for multinational companies to ensure transparent and accurate financial information in the Industry 4.0 era. This study aims to examine the influence of financial report digitalization on the transparency and accuracy of financial information in multinational companies. A quantitative approach was employed, using Structural Equation Modeling to analyze data from 162 multinational companies selected through purposive sampling. Data were collected via questionnaires distributed to finance division heads and supplemented by annual reports. The findings reveal that digitalization significantly enhances transparency (path coefficient 0.632, p-value less than 0.001) and accuracy (path coefficient 0.571, p-value less than 0.001), driven by technologies such as enterprise resource planning, cloud accounting, blockchain, and artificial intelligence. This study concludes that digitalization strengthens financial governance by improving data accessibility and reliability, though its applicability may be limited to companies with advanced digital infrastructure. These results provide insights for companies to invest in digital technologies and for regulators to develop harmonized reporting standards.
Profitability, Liquidity, and Asset Structure in Debt Policy Decisions: A Literature Review Ervina, Nelly; Riny, Riny; Grace, Ernest; Julyanthry, Julyanthry; Panjaitan, Raya
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.v13i4.3573

Abstract

In today’s competitive business environment, corporate debt policy significantly influences financial stability and growth, shaped by firm-specific factors like profitability, liquidity, and asset structure. This study aims to examine how these factors affect debt policy decisions through a systematic literature review. The review analyzes 42 peer-reviewed articles published between 2020 and 2025, sourced from databases such as Scopus, Web of Science, ScienceDirect, and Emerald Insight, using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses framework. Findings reveal that profitability generally reduces debt reliance, as firms favor internal financing, aligning with the Pecking Order Theory. Liquidity also tends to decrease borrowing, though it can enhance creditworthiness in capital-intensive sectors. Conversely, asset structure, particularly tangible assets, consistently correlates positively with debt, supporting the Trade-Off Theory by providing collateral. Contextual factors like industry, firm size, and economic conditions influence these relationships. The study concludes that while established theories explain debt policy, contextual nuances necessitate tailored financial strategies. This review contributes to corporate finance by offering a comprehensive, theory-driven synthesis, highlighting practical implications for managers and identifying future research avenues to address sector-specific and regional variations.
Stock Price Determinants in Defensive Industries: The Role of Macroeconomic Factors and Profit Growth in Indonesia’s Pharmaceutical Sector Octavianty, Ellyn; Ilmiyono, Agung Fajar; Tartilla, Nilda; Andriani , Davina Dwi
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.v13i4.3582

Abstract

Stock price fluctuations are shaped by both macroeconomic conditions and firm-level performance, making them a central focus in capital market research. The pharmaceutical sector, as part of the consumer goods industry, is often classified as a defensive sector where demand remains relatively stable during economic uncertainty. This study examines the effect of inflation, interest rates, and profit growth on the stock prices of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2020. Using purposive sampling of eight firms and multiple linear regression analysis, the results show that the three variables have no significant impact on stock prices, either individually or collectively. The findings contribute theoretically by clarifying the limited relevance of traditional macroeconomic indicators in defensive industries, suggesting that sectoral and firm-specific factors may play a more dominant role. Practically, the study advises investors to focus on regulatory frameworks, product innovation, and public health dynamics when evaluating pharmaceutical equities. From a policy perspective, the results imply that conventional monetary instruments exert limited direct influence on defensive industries, highlighting the need for sector-specific policies to sustain investor confidence and industry growth. Keywords: Inflation, Interest Rates, Profit Growth, Stock Prices, Pharmaceutical Sector
The The Implementation of Accounting Standard for MSMEs: The Effect of Perception Accounting Understanding and Socialization Hamdani, Deni; Kosadi, Ferry; Febriyanti, Diah
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.v13i4.3583

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are crucial to the national economy and possess substantial opportunities for ongoing development. Nonetheless, inadequate financial literacy hampers the creation of standardized financial records. This research aims to examine the execution of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the effect of MSME participants' perceptions, accounting knowledge, and socialization on its execution. A quantitative method was applied utilizing descriptive and verification techniques. The study population included MSME participants from the handicraft sector registered with the Bandung City Cooperatives and MSMEs Office, with samples acquired proportionally using the Slovin formula. The research results indicate that MSME actors' perceptions do not have a significant effect on SAK EMKM implementation, accounting knowledge plays a substantial role, the socialization of SAK EMKM significantly influences it, and  accounting knowledge and socialization collectively affect the implementation of SAK EMKM. In conclusion, increasing awareness and social interaction is crucial in encouraging the adoption of SAK EMKM to improve MSME financial literacy.
The Impact of Financial Capability on Well-Being: Serial Mediation by Anxiety and Behavior among Indonesian Retail Investors Rahmadhani, Sari Nuzullina; Nasution , Muhammad Dharma Tuah Putra
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.v13i3.3605

Abstract

In recent years, attention to individual financial well-being has increased significantly, driven by the increasing complexity of financial decisions amidst global economic dynamics. This study examines the relationship between financial capability, financial anxiety, and financial behavior in determining financial well-being among retail investors in the Indonesian capital market. This study uses a quantitative approach utilizing survey data from 200 retail investors and analyzes the data through Structural Equation Modeling Partial Least Squares (SEM-PLS). The findings reveal that financial capability negatively impacts financial anxiety while positively impacting financial behavior. Furthermore, financial behavior significantly impacts financial well-being. This study establishes a serial mediation effect where financial capability influences financial well-being through sequential mediation of financial anxiety and financial behavior. This study contributes to the literature by empirically testing a serial mediation model in the context of retail investment and underscoring the important role of psychological factors in individuals' financial decision-making processes in the capital market.

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