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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
 79   80   81   82   83 
Financial Distress Prediction of Indonesian State-Owned Construction Firms Across the COVID-19 Period Using the Altman Z-Score Method Yuliandi, Yuliandi; Ramadhan, M. Fiqri
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.v13i3.3807

Abstract

The COVID-19 pandemic, which began in early 2020, significantly disrupted global and national economies, with the construction sector in Indonesia experiencing notable contraction. This study aims to predict the financial distress of Indonesian state-owned construction companies (BUMN Karya) listed on the Indonesia Stock Exchange before (2018–2019), during (2020–2021), and after (2022–2023) the pandemic, using the Altman Z-Score model for non-manufacturing firms. Secondary data were obtained from audited annual financial statements and analyzed using descriptive quantitative methods. The findings show that, in the pre-pandemic period, most companies were in the grey zone, except Waskita Karya in 2019, which was in the distress zone. During the pandemic, most companies fell into financial distress, except PT PP, which remained in the grey zone. In the post-pandemic period, PT Adhi Karya and PT PP remained in the grey zone, while PT Wijaya Karya and PT Waskita Karya continued to be in financial distress. These results indicate that the COVID-19 pandemic worsened the financial health of BUMN Karya, with uneven recovery across firms in the subsequent years. The study offers practical implications for corporate management, policymakers, and investors in developing risk mitigation strategies for strategic infrastructure enterprises. Keywords: Altman Z-Score, financial distress, state-owned construction companies, COVID-19 pandemic, Indonesia
Utilization of Village Funds Based on Good Governance as a Formulation of Community Welfare Nasution, Dito Aditia Darma; Muda, Iskandar; Barus, Mika Debora Br
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.v13i4.3809

Abstract

One of the most crucial sources of funding for villages to enhance communal welfare is village finance. This study aims to examine the good governance in the use of village money in the North Tapanuli Regency.  Methods of gathering data include documentation, interviews, and observation in each of the 241 villages that make up the North Tapanuli Regency. In the meantime, the data's veracity is confirmed using the triangulation method. Data reduction, data visualization, and conclusion drawing/verification are all used in data analysis. As demonstrated by community involvement, accountability, responsiveness, and transparency in the use of village funds, the study's findings show that North Tapanuli Regency's good governance-based policy for using village funds as a formulation of community welfare is fairly good. The presence of training programs, productive meetings between facilitators and the government, and coordination among village facilitators to ensure that the rules to be implemented are not obstructed are the elements that strengthen the use of village funds based on good governance. The existence of shifting regulations after the village authority has established the APBDes is the weak point.
Implementation of Customer Relationship Management to Improve Financing Products Iswanaji, Chaidir; Ikhwan , Khairul; Wahyudi , Muhamad; Nilasari, Ayunda Putri; Rokhaniyah, Siti
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.v13i4.3837

Abstract

The banking world has also now begun to experience the development of digital technology. Digital banking was created to improve the quality of service to be more efficient and effective for customers. The purpose of this research is to assess the implementation of Customer Relationship Management (CRM) to increase financing product at Bank Syariah Indonesia (BSI). This research uses a qualitative approach with primary data obtained through observation and interviews, as well as secondary data from BSI-related documents. CRM implementation can increase the amount of financing, especially for multi-purpose financing products. CRM implementation is a strategy to increase customer loyalty, which can ultimately improve company performance. Islamic banking needs to implement CRM in order to establish good communication with customers, thereby supporting the achievement of sustainable performance. The sample of this study is limited to BSI branch offices in Sleman and Magelang. Further research can expand the number of research samples to sharpen the data analysis about CRM implementation in BSI. Further research can expand the perspective of data analysis to obtain information about CRM implementation in BSI more broadly.
Profitability, Leverage, and Dividend Policy: Determinants of Stock Return Levels of Indonesian Banks Safitri, Niluh Santi; Indrawati, Nur Khusniyah; Champaca, Mychelia
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.v13i4.3839

Abstract

The banking and financing sector plays a pivotal role in capital markets, where stock returns are influenced by internal financial indicators such as profitability and leverage. However, the role of dividend policy as a mediating mechanism remains debatable. This study aims to analyze the effect of profitability and leverage on stock returns, with dividend policy as a mediating variable, in bank and financing institution companies listed on the Indonesia Stock Exchange. Employing a quantitative approach, the study uses path analysis on 16 companies over the periods 2016–2019 and 2022–2023, totaling 96 observations. Profitability is measured by Return on Equity (ROE), leverage by Debt-to-Equity Ratio (DER), dividend policy by Dividend Payout Ratio (DPR), and stock returns by capital gains and dividend yield. The findings reveal that profitability and leverage significantly and positively influence both stock returns and dividend policy. Moreover, dividend policy significantly mediates these relationships but has a negative effect on stock returns. These results align with signaling and trade-off theories but contradict the bird in the hand theory. The study concludes that investors prioritize growth through retained earnings over cash dividends in this sector.
The Strategic Role of Internal Audit in Strengthening Good University Governance Betty, Betty; Meldawati, Lucyani; Mustamin, Mustamin; Erwinsyah, Erwinsyah; Vira, Natalin
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.v13i4.3879

Abstract

Good University Governance (GUG) is an essential concept for fulfilling the goals of higher education institutions. Universities can effectively support this by implementing the five principles of GUG, aided by organizational units like the Internal Control Unit (Satuan Pengawas Internal/SPI) within the institution. This study seeks to analyze the influence of the Internal Control Unit on the implementation of Good University Governance at Tadulako University. Using a quantitative method, the research was conducted at Tadulako University in Palu, with data gathered from 57 respondents selected through incidental sampling. The research tools were verified for validity and reliability. Data analysis utilized descriptive statistics and simple regression analysis. Results show that the Internal Control Unit has a positive effect on Good University Governance. Therefore, it is crucial for all stakeholders to acknowledge the Internal Control Unit’s role to strengthen its impact on effective university governance.
Financial Determinants, Company Performance, and Tax Rate on Sustainable Growth Rossa, Elia; Manurung , Adler Haymans; Machdar , Nera Marinda; Nuryati, Tutty
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.v13i4.3881

Abstract

Sustainable company growth has increasingly become a strategic priority in the post-pandemic era, where businesses must balance profitability with Environmental, Social, and Governance (ESG) responsibilities. While previous studies have focused on the direct impact of financial determinants, limited research in emerging markets has explored the mediating role of company performance and the moderating influence of tax rates in shaping sustainable growth. This study investigates the mediating effect of company performance and the moderating effect of tax rate on the relationship between financial determinants and company sustainable growth. Using Structural Equation Modeling (SEM) with Partial Least Squares approach, the study analyzed 672 observations from Indonesian Stock Exchange-listed companies during 2018-2024. Financial determinants include capital structure, liquidity, profitability, and company size, while company performance is measured by Tobin’s Q and tax rate by effective tax rate. Results reveal that profitability has the strongest positive influence on sustainable growth, while capital structure shows significant indirect effect through company performance mediation. Tax rate significantly moderates the relationship between capital structure and profitability on sustainable growth. The study provides comprehensive understanding of complex relationships in corporate finance, contributing to strategic financial management and policy formulation in emerging markets.
The Blockchain Integration in Cloud Accounting for Financial Statement Recognition Siregar, Yentina; Hisyam, Magneta
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.v13i4.3909

Abstract

The rise of cryptocurrency and blockchain technology has introduced a paradigm shift in various sectors, including finance and accounting. This paper explores the integration of blockchain technology in recognizing financial statements in cloud accounting systems. This study employs a qualitative literature review method to explore the intersection of blockchain technology, cryptocurrency, and financial statement recognition within cloud accounting systems. Relevant peer-reviewed articles, books, and industry reports published between 2010 and 2025 were systematically collected, screened using defined inclusion and exclusion criteria, and thematically analyzed to synthesize key concepts, identify patterns, and highlight research gaps. The result shows that blockchain's decentralized, secure, and transparent nature makes it an ideal tool for improving the accuracy, security, and efficiency of financial reporting. By leveraging blockchain to record transactions and manage financial data, businesses can ensure that their financial statements are tamper-proof and provide real-time, auditable records. The cloud accounting environment, combined with blockchain, promises enhanced collaboration, real-time updates, and greater transparency between stakeholders. This paper examines the potential benefits and challenges of integrating blockchain into cloud-based financial systems and how it could reshape the future of accounting practices, providing a more secure, efficient, and transparent framework for financial reporting.
Public Sector Transformation in Sustainability Era: Green Economy Policies and Community Welfare Munawaroh, Siti; Purwanto, Sayugo Adi; Kannapadang, Dwibin
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.v13i4.3938

Abstract

In Indonesia, despite the national development agenda prioritizing the green economy, its implementation still faces challenges in coordination, bureaucratic capacity, and resistance from traditional sectors. This research aims to analyze the forms of public sector transformation within the context of green economy policies and evaluate their impact on community welfare using a mixed methods approach with an explanatory sequential design and multiple case studies. This research focuses on Surabaya City, Sigi Regency, and Balikpapan City. Primary data was collected through in-depth interviews, Focus Group Discussions (FGDs), and observations, while secondary data was obtained from policy documents and regional statistics. Data analysis was conducted thematically and comparatively, integrating quantitative and qualitative findings. The research results indicate that public sector transformation is occurring gradually, characterized by institutional strengthening, regulatory reform, and the development of participatory governance mechanisms. Surabaya City stands out in community-based waste management, Sigi Regency in forest rehabilitation and renewable energy, and Balikpapan City in green budgeting. The impact of green economy policies on community welfare proved positive, creating new jobs and increasing income in the green sector, as well as improving local environmental quality. However, this impact is not yet evenly distributed and is more pronounced at the directly involved community level.
Digitalization, AI, and Service Quality in Islamic Banks: Customer Satisfaction and Knowledge as Parallel Mediators of Customer-Perceived Financial Performance Rahayu, Sri; Tullah, Dewi Sarifah; Suginam, Suginam; Nur, Sobihatun
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.v13i3.3762

Abstract

Digitalization and artificial intelligence (AI) are reshaping retail banking, yet evidence on how they translate into financial performance in Islamic banks—particularly through customer-level mechanisms—remains limited. This study investigates the effects of digitalization, AI, and service quality on customer-perceived financial performance, with customer satisfaction and customer knowledge as parallel mediators. A cross-sectional survey was administered to 120 customers of Islamic banks in Medan, Indonesia, selected via purposive sampling (active users of digital services who interacted with AI features within the last six months). Data were analyzed using SEM–PLS. The measurement model met standard quality criteria (convergent and discriminant validity; reliability), and the structural model showed good fit (SRMR = 0.07) and predictive relevance (Q² > 0). The model explained substantial variance (R²: satisfaction = 0.431, knowledge = 0.441, perceived financial performance = 0.760). Digitalization, AI, and service quality positively affected satisfaction and knowledge, which in turn improved customers’ perceived financial performance; both mediators exhibited significant indirect effects. These findings indicate that robust digital channels and AI capabilities, when delivered with consistent service quality and coupled with effective customer education, enhance satisfaction and knowledge—key pathways through which customers perceive stronger financial performance of their Islamic bank. Practical implications and avenues for future research are discussed.   Keywords: Digitalization; Artificial Intelligence; Service Quality; Customer Satisfaction; Customer Knowledge; Customer-Perceived Financial Performance; Islamic Banks.
Environmental Disclosure Under CEO Influence: The Silent Role of Female Board Members Asiah, Nur; Rahmawati, Wulan
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.v13i4.3833

Abstract

Indonesia, as one of the major greenhouse gas emitters in Southeast Asia, faces growing pressure to strengthen environmental transparency through carbon emission disclosures in corporate reporting. This study aims to examine the effect of institutional ownership and chief executive officer (CEO) power on carbon emission disclosure (CED) in energy sector companies listed on the Indonesia Stock Exchange during 2020–2023, with female directors as a moderating variable. Using a sample of 13 companies (52 firm-year observations), data were obtained from annual and sustainability reports. The analysis employed a random effect regression model, supported by diagnostic tests for normality, multicollinearity, and heteroskedasticity. The CED index was used to measure disclosure levels, while CEO power was measured using a composite index consisting of duality, tenure, education, share ownership, and age. The results indicate that institutional ownership has a negative effect on carbon emission disclosure, while CEO power has a positive and significant effect. Furthermore, the presence of female directors does not moderate the relationship between institutional ownership and carbon emission disclosure, nor does it moderate the relationship between CEO power and carbon emission disclosure. These findings emphasize the crucial role of CEO leadership in enhancing environmental transparency and suggest that female directors’ influence in sustainability governance remains limited within Indonesia’s energy sector.

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