cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Budi Setiawan
Contact Email
jurnal.ibik@gmail.com
Phone
+62251-8337733
Journal Mail Official
jurnal.ibik@gmail.com
Editorial Address
Kampus Institut Bisnis dan Informatika Kesatuan Jalan Ranggagading No. 1 Bogor 16123
Location
Kota bogor,
Jawa barat
INDONESIA
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
 78   79   80   81   82 
Determinants of Sharia Bank Customer Loyalty in Abu Zahrah's Maqashid Syariah Approach Mulyani, Sri; Diana, Ilfi Nur; Yuliana, Indah
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.v13i4.3634

Abstract

This study arose from the need to understand customer loyalty in Islamic banking through Abu Zahrah's maqashid sharia framework. The objective was to examine the influence of Islamic Branding Experience, customer satisfaction, and customer retention on customer loyalty, and to analyze the mediating role of Customer Citizenship Behavior. The method used was a quantitative explanatory study with 355 Islamic bank customer respondents and data analysis using Structural Equation Modeling – Partial Least Squares (SEM‑PLS). The results showed that Islamic Branding Experience, customer satisfaction, and customer retention significantly influence customer loyalty, both directly and indirectly through Customer Citizenship Behavior. These findings confirm that Customer Citizenship Behavior plays an important mediating variable between IBE, customer satisfaction, retention, and loyalty in the context of Abu Zahrah's maqashid sharia. In conclusion, this study successfully developed and validated customer loyalty dimensions based on maqashid sharia, providing theoretical contributions and practical implications for developing marketing strategies and improving customer relationships in Islamic financial institutions.
Accountability and Transparency in Local Government Financial Reporting: An Empirical Study in Indonesia Badewin; Elizabeth, Roosganda; Rusmardiana, Ana; Rely, Gilbert; Judijanto, Loso
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.v13i4.3642

Abstract

Growing public demand for clean governance and fiscal responsibility has intensified the need for accountability and transparency in local government financial reporting in Indonesia, a decentralized nation facing challenges in ensuring timely and accurate disclosures. This study aims to investigate the level of accountability and transparency in local government financial reporting and identify institutional, regulatory, and technological factors influencing reporting quality. Using a quantitative approach, the research analyzes secondary data from 187 local government financial statements audited by the Indonesian Supreme Audit Board between 2018 and 2022, employing regression analysis to assess the impact of internal control effectiveness, audit opinions, electronic government systems, and financial management competencies. The findings reveal that robust internal control systems and favorable audit opinions significantly enhance reporting quality, while electronic government platforms improve both transparency and timeliness. The interaction between electronic government systems and financial management competencies further strengthens transparency, though disparities in technical capacity and leadership commitment create regional inconsistencies. This study concludes that institutional quality, digital innovation, and skilled human resources are vital for advancing financial accountability and transparency, offering actionable insights for policymakers to strengthen governance and rebuild public trust through credible reporting practices.
Increasing Natural Resources, Fiscal Policy, and Political Stability on Regional Growth and Economic Resilience Baehaqi; Amin, M
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.v13i4.3646

Abstract

Growth and resilience economy become an issue strategically in development areas, especially in the Province of West Nusa Tenggara/Nusa Tenggara Barat (NTB). This study aims to analyze the influence of the source of Power and nature,  fiscal policy, and political stability on regional growth and economic resilience in West Nusa Tenggara Province. This research employs a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) method. Respondent in the study is the apparatus government area, perpetrator business, and figures a society that understands management source nature, policy fiscal, and stability politics. Research results show that natural resources are positively influential and significant to regional growth and economic resilience, emphasizing the importance of managing local resources optimally and sustainably. Policy fiscal influence is significant to regional growth through effective budget management, but​ has not yet had a significant impact on the resilience of the economy. Stability and politics have become the most dominant factors in pushing regional growth and strengthening the resilience of the economy, with the creation of a certainty law, and a climate conducive to investment.  
Force Majeure: Impact on the Occupation Level of the Hospitality Industry in Palu City Meldawati, Lucyani; Mustamin, Mustamin; Afdalia, Nadhira; Betty, Betty; Yuniar, Latifah Sukmawati; Erwinsyah, Erwinsyah; Gunarsa, Arif; Putra, Yosua Angkasa
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.v13i4.3668

Abstract

The hospitality industry in Palu City experienced rapid growth until it was abruptly disrupted by two major force majeure events: a series of natural disasters in 2018 and the global coronavirus pandemic beginning in 2020. These events caused significant physical and economic damage, particularly to star-rated hotels. This study aims to examine the impact of force majeure on hotel occupancy rates in Palu City, focusing on the periods preceding, during, and following both crises. Using a descriptive comparative method, the research analyzed data collected through interviews, observation, and documentation from ten selected star-rated hotels in Palu City. Quantitative data were supported by visual figures and tables that showed changes in hotel units, room availability, and occupancy levels over several years. The results indicate a sharp decline in hotel operations after each event, followed by a gradual recovery during the new normal period. Occupancy rates dropped as low as 15 per cent in 2020 but rebounded to 70–80 per cent in 2021. The study concludes that while the hospitality sector in Palu is highly vulnerable to external shocks, it also demonstrates resilience through adaptation and recovery strategies.
Factors Influencing Environmental Sustainability Disclosure in the Palm Oil Plantation Sector Masruddin, Masruddin; Muliati, Muliati; Mile, Yuldi; Pakawaru, Muhammad Ilham; Paranoan, Selmita
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.v13i4.3669

Abstract

The disclosure of Environmental and Social Responsibility has become increasingly important in the palm oil plantation industry, especially in Indonesia, where environmental and governance issues are often under public scrutiny. This study aims to examine the factors that influence Corporate Social Responsibility (CSR) disclosure in the financial statements of palm oil companies listed on the Indonesia Stock Exchange (IDX). The variables analyzed include profitability, liquidity, leverage, company age, the presence of an independent board of commissioners, and foreign ownership. Using a purposive sampling method, the research selected 10 palm oil plantation companies that reported CSR information from 2016 to 2021, resulting in 60 financial statement observations. Multiple regression analysis was applied to determine the influence of the selected variables on CSR disclosure. The findings indicate that all examined variables significantly affect the level of CSR disclosure. The study concludes that firms with higher profitability, better liquidity, lower leverage, longer operational history, independent oversight, and foreign ownership are more likely to provide comprehensive CSR disclosures in their financial reports.
Analyzing Bank Aceh’s Reputation: The Mediating Role of CSR in Governance and Service Quality Fitrah, Ramdansyah
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.v13i4.3695

Abstract

Reputation is a crucial intangible asset for banks, as it builds customer trust, attracts investors, and strengthens competitiveness in a competitive market. This study examines how corporate governance and service quality influence the reputation of Bank Aceh, with Corporate Social Responsibility (CSR) acting as a mediating factor. Using a quantitative method and purposive sampling, data were collected from 100 customer respondents and external stakeholders who have been engaged with Bank Aceh for at least one year and are familiar with its services and CSR activities. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The findings show that both corporate governance and service quality positively and significantly affect the bank's reputation. Additionally, corporate governance significantly impacts CSR, whereas service quality does not. CSR itself has a positive and significant effect on the bank’s reputation. Furthermore, CSR mediates the relationship between corporate governance and reputation but does not mediate the link between service quality and reputation. These results underline CSR’s strategic function in connecting internal governance with stakeholder perceptions, particularly within the setting of a regional Islamic bank.
Pre Analysis of Personal and Professional Factors Affecting Accounting Students’ Career Interest in Public Accountant: Personal and Professional Factors Setiana, Sinta; Wijaya, I Nyoman Agus
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.v13i4.3718

Abstract

The Public Accountant profession in Indonesia faces a shortage of professionals, necessitating an understanding of factors influencing students’ career interest. This study aims to examine the effect of personal factors, measured as the Conventional personality type, and professional factors, including labor market considerations and social values, on final-year accounting students’ interest in becoming public accountants. A quantitative approach was employed, using a questionnaire distributed to 60 final-year students at an Indonesian university. Data were analyzed using multiple linear regression to test the individual and combined effects of personal and professional factors. The findings reveal that personal factors have a significant positive effect on interest, while professional factors exhibit a significant negative effect, possibly due to perceived work pressure. Together, these factors explain 99.2 percent of the variance in interest, indicating a robust model. The study concludes that personal factors strongly drive interest in Public Accountant, whereas professional factors deter it, highlighting the need for universities to use personality assessments in career counseling and for firms to address negative perceptions to attract talent. Future research should explore broader samples and additional factors to enhance career interest.
The Impact of Gender Diversity and the Global Financial Crisis on Firm Performance Through ESG Dimensions Darmayani, Ni Luh Manik; Asri Dwija Putri, I Gusti Ayu Made
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.v13i4.3734

Abstract

This study investigates the impact of gender diversity in corporate leadership and the global financial crisis on the performance of banking companies in Southeast Asia, considering the role of environmental, social, and governance practices as a mediating factor. Driven by the increasing emphasis on inclusive governance and sustainable strategies, this research aims to understand how leadership composition and external economic pressures jointly shape organizational outcomes. The analysis focuses on publicly listed banks across Indonesia, Malaysia, the Philippines, Singapore, and Thailand from 2018 to 2023. Using a quantitative approach with panel data regression, data were compiled from board composition databases, financial indices reflecting economic stability, and environmental, social, and governance scores. The results reveal that gender diversity has a negative direct influence on firm performance, while the economic downturn due to the global financial crisis significantly reduces company value. In contrast, strong environmental, social, and governance practices enhance firm performance and play a critical mediating role by channeling the effects of board diversity and financial conditions into overall outcomes. These findings underscore the importance of cultivating not only diverse leadership but also robust sustainability frameworks to strengthen resilience and long-term value in the banking sector.
The Effect Institutional Ownership and Environmental Certification on Carbon Emissions Disclosure Ghofur, Abdul; Syafik, Mohammad
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.v13i4.3770

Abstract

This study explores carbon emission disclosure by non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2016–2022 period. The purpose of this study is to analyze the effect of institutional ownership on the intensity of carbon emission disclosure, as well as the moderating role of environmental certifications such as ISO 14001 or EMAS in this relationship. The method used is quantitative analysis through unbalanced panel data regression with a fixed effects model, including variables such as institutional ownership, environmental certification, and their interaction. The results of the analysis show that institutional ownership significantly increases the level of carbon emission disclosure, as oversight pressure from large shareholders encourages managerial transparency. However, companies with environmental certification tend to reduce additional disclosure, as if they already feel they have met credibility standards. This is evident from the negative interaction coefficient between institutional ownership and environmental certification. This finding reveals a paradox: certification, which should increase environmental responsibility, can reduce the initiative to share information voluntarily. In conclusion, regulators and institutional stakeholders need to promote policies that ensure consistent emissions disclosure, including among certified companies, to reduce information asymmetry and strengthen carbon accountability.
Accounting Transformation to Determine Fraud: The Role of Digital Accounting and Forensic Accounting with Internal Control Daud, Maiercherinra; Patandean, Eben Haezer Basran
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.v13i4.3778

Abstract

The increasing complexity of financial transactions in the digital era has heightened the need for effective fraud detection mechanisms. Digital accounting and forensic accounting have emerged as key innovations, but their effectiveness in preventing fraud remains influenced by the internal systems within organizations. This study aims to examine the mediating role of internal control in the relationship between digital accounting, forensic accounting, and fraud detection effectiveness. To achieve this objective, the research employed a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 110 financial professionals working in various organizations across Makassar, Indonesia. The findings reveal that digital accounting and forensic accounting do not have a direct significant effect on fraud detection. However, both significantly influence internal control, which in turn has a strong and positive impact on fraud detection. These results underscore the central role of internal control systems in enhancing the effectiveness of accounting technologies in fraud prevention. In conclusion, the study highlights the strategic importance of strengthening internal controls as an integrative platform for technological and investigative tools in combating financial fraud, and offers valuable insights for future research and organizational policy development.

Page 80 of 85 | Total Record : 849

 78   79   80   81   82 

Filter by Year

2013 2025


Reset
Filter By Issues
All Issue Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025 Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025 Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025 Vol. 13 No. 2 (2025): JIAKES Edisi April 2025 Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025 Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024 Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024 Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024 Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024 Vol. 12 No. 2 (2024): JIAKES Edisi April 2024 Vol. 12 No. 1 (2024): JIAKES Edisi Februari 2024 Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023 Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023 Vol 11 No 1 (2023): JIAKES Edisi April 2023 Vol. 11 No. 1 (2023): JIAKES Edisi April 2023 In Press Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022 Vol 10 No 3 (2022): JIAKES Edisi Desember 2022 Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022 Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022 Vol. 10 No. 1 (2022): JIAKES Edisi April 2022 Vol 10 No 1 (2022): JIAKES Edisi April 2022 Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021 Vol 9 No 3 (2021): JIAKES Edisi Desember 2021 Vol. 9 No. 2 (2021): JIAKES Edisi Agustus 2021 Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021 Vol 9 No 1 (2021): JIAKES Edisi April 2021 Vol. 9 No. 1 (2021): JIAKES Edisi April 2021 Vol 8 No 3 (2020): JIAKES Edisi Desember 2020 Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020 Vol. 8 No. 2 (2020): JIAKES Edisi Agustus 2020 Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020 Vol. 8 No. 1 (2020): JIAKES Edisi April 2020 Vol 8 No 1 (2020): JIAKES Edisi April 2020 Vol 7 No 3 (2019): JIAKES Edisi Desember 2019 Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019 Vol 7 No 1` (2019): JIAKES Edisi April 2019 Vol 6 No 3 (2018): JIAKES Edisi Desember 2018 Vol 6 No 2 (2018): JIAKES Edisi Agustus 2018 Vol 6 No 1 (2018): JIAKES Edisi April 2018 Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017 Vol 5 No 1 (2017): JIAKES Edisi April 2017 Vol 4 No 2 (2016): JIAKES Edisi Agustus 2016 Vol 4 No 1 (2016): JIAKES Edisi April 2016 Vol 3 No 3 (2015): JIAKES Edisi Desember 2015 Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015 Vol 3 No 1 (2015): JIAKES Edisi April 2015 Vol 2 No 3 (2014): JIAKES Edisi Desember 2014 Vol 2 No 2 (2014): JIAKES Edisi Agustus 2014 Vol 2 No 1 (2014): JIAKES Edisi April 2014 Vol 1 No 3 (2013): JIAKES Edisi Desember 2013 Vol 1 No 2 (2013): JIAKES Edisi Agustus 2013 Vol 1 No 1 (2013): JIAKES Edisi April 2013 More Issue