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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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Tax Digitalization and Cooperative Compliance: A Trust-Mediated Model of Tax Compliance: Study of Corporate Taxpayers Registered with Kanwil DJP Jakarta Timur Dewani, Siti; Setiyawati, Hari
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.v13i4.3842

Abstract

Indonesia’s persistently low tax ratio compared to ASEAN and G20 countries reflects structural challenges in strengthening tax compliance. Although Jakarta contributes the largest share of national tax revenue, performance among regional tax offices remains uneven, with East Jakarta recording the lowest realization in 2021–2022. This study investigates the effect of tax service digitalization and cooperative tax compliance on taxpayer trust and their subsequent impact on tax compliance. Using a quantitative approach, data were collected through questionnaires from 150 corporate taxpayers registered in East Jakarta and analyzed with SmartPLS 4.1. The results reveal that both tax service digitalization and cooperative tax compliance significantly enhance taxpayer trust and compliance. Taxpayer trust also exerts a significant positive effect on compliance and mediates the relationship between the independent variables and tax compliance. This study contributes conceptually by integrating the Theory of Planned Behavior and the Slippery Slope Theory to explain compliance behavior through trust, and contextually by focusing on East Jakarta, the weakest-performing regional office. The findings provide theoretical insights and practical implications for designing tax policies that leverage digitalization and cooperative approaches to foster taxpayer trust and strengthen compliance. Keywords: Tax Digitalization, Cooperative Tax Compliance, Taxpayer Trust, Tax Compliance
Shariah-Integrated Early Warning Framework for Financial Distress in Indonesian Islamic Banks Anggara, Windu; Siregar, Saparuddin; K, Kamilah
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.v13i4.3868

Abstract

 Indonesia’s Islamic banking sector has grown rapidly, driven by Shariah-compliant operations, but faces vulnerabilities from complex governance and regulatory demands. Ensuring financial stability requires effective predictive tools tailored to these unique operational and regulatory conditions. This study aims to develop a structural Early Warning System (EWS) to predict financial distress in Islamic banks, integrating macroeconomic indicators, bank-specific performance variables, and a Shariah Compliance Index, with Islamic corporate governance and risk management as mediators. Data from 14 Islamic commercial banks over 2015–2024 were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4. The results show that internal bank factors and Shariah compliance significantly strengthen governance and risk management, which in turn reduces financial distress, while macroeconomic variables have no direct effect. The findings highlight the central role of internal governance and compliance in resilience. The proposed framework provides a unified, Shariah-aligned predictive system, enabling regulators, Shariah Supervisory Boards, and bank executives to implement evidence-based strategies. This study also lays the groundwork for a Shariah-based Financial Distress Index, enhancing the sector’s ability to manage operational and regulatory complexities effectively.
The Influence of Foreign and Domestic Investment on Regional GDP Growth: A Panel Data Analysis Soegoto, Suryatno Wiganepdo; Natsir, Syahir; Adda, Harnida Wahyuni; Adam, Rosida P
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.v13i4.3995

Abstract

Economic growth in regions depends heavily on investment flows, both from foreign and domestic sources. Understanding how Foreign Direct Investment (FDI) and Domestic Investment (DI) affect regional development is crucial, especially in resource-rich but diverse areas like Sumatra. This study aims to analyze the influence of FDI and DI on Gross Regional Domestic Product (GRDP) growth across ten provinces in Sumatra and to explore their role in achieving Sustainable Development Goal 9 (SDG 9), which promotes inclusive and sustainable industrialization. Using panel data from 2010 to 2023 and employing a fixed effects model, the research examines provinces including Aceh, North Sumatra, West Sumatra, Riau, Jambi, South Sumatra, Bengkulu, Lampung, Riau Islands, and Bangka Belitung. The results indicate that both FDI and DI positively and significantly contribute to GRDP growth across all provinces studied. The findings also emphasize the critical role of government policies in fostering sustainable investment practices that align with SDG 9 targets. The study recommends that local governments prioritize sustainable investment strategies and strengthen the local industrial sector to promote long-term economic growth, supporting both regional development and global sustainability agendas.
The Effect of Performance Appraisal Effectiveness on Employee Outcomes: The Mediating Role of Workplace Culture in Indonesian Banks Hutagaol, Parulian; Tin, Se; Agustina, Lidya
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3625

Abstract

Performance appraisal is widely recognized as a key human resource practice that supports organizational strategy through evaluating employee performance, delivering feedback, and fostering competence development. Despite its importance, the effectiveness of performance appraisal systems in improving work outcomes has shown inconsistent results across different organizational contexts. This study aims to examine the effect of performance appraisal effectiveness on two critical employee outcomes, employee retention and self-reported performance, by investigating the mediating role of workplace culture. The research focuses on the Indonesian banking sector, where managing talent and sustaining performance are strategic priorities. A quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the proposed relationships and assess the mediating effects. The data demonstrate that retention and self-reported performance are not directly improved by the efficacy of performance appraisals. Instead, its positive impact becomes significant when mediated by workplace culture, which fosters fairness, trust, collaboration, and open communication. The results emphasize the importance of workplace culture in bolstering management control systems in firms and show how it is a crucial mechanism connecting employee outcomes and appraisal effectiveness.
Analyzing the Influence of Financial Performance on CSR Expenditure: The Mediating Role of Sales Growth in Indonesia’s Mining Sector Verbie; Azmi, Ika Nur; Astarani, Juanda
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3640

Abstract

This study empirically examines the influence of financial performance measured by profitability and leverage on Corporate Social Responsibility (CSR) expenditure among mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. In addition to examining the direct relationships, the study also tests the mediating role of the sales growth rate (SGR) in bridging the effect of profitability and leverage on CSR expenditure. The data used are secondary data obtained from companies’ annual and sustainability reports, comprising a total of 54 observations over three years. The analysis employed multiple linear regression and the Sobel test to assess the effects of variables. The findings reveal that both profitability and leverage have a significant negative effect on CSR expenditure, while sales growth does not mediate these relationships. These results underscore that financial pressures during and after the COVID-19 pandemic have led companies to prioritize financial efficiency over CSR allocation, even when experiencing sales growth. By adopting agency theory as the conceptual framework, this study contributes to the advancement of sustainability accounting literature, both in academic discourse and corporate practice, particularly within the mining sector, which is highly vulnerable to global economic fluctuations and environmental regulatory pressures.
Determinants of Tax Avoidance on Basic Materials Companies Situmorang, Yohana Deswita; Hamzani, Umiaty; Dosinta, Nina Febriana
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.v13i4.3659

Abstract

This study analyze the effect of profitability, leverage, and company size on tax avoidance in basic materials sector cmpanies listed on the Indonesia Stock Excange (IDX) during the 2021-2023 period. The study is motivated by Indonesia’s low tax ratio, which reflects a high potential for corporate tax avoidance practices. This research contributes empirical evidence from the basic materials sector, which has received limited attention in prior studie regarding financial factors influencing tax avoidance behavior. Data were collected from 34 companies with 94 observations selected through a purposive sampling technique. The study employs an associative quantitative approach using multiple linear regression analysis to examine the relationship between independent variables and tax avoidance. Ttax avoidance is measured using the Effective Tax Rate (ETR), profitability with Return on Assets (ROA), leverage with Debt to Assets Ratio (DAR), and company size with the natural logarithm of total assests. The results show that profitability has a significant effect on tax avoidance, while leverage and company size have no significant effect. Simultaneously, the three independent variables influence tax avoidance, but explain only 7% of the variation observed.   Keywords: Tax Avoidance, Profitability, Leverage, Company Size
The Influence of ESG and Investment on Equity Ratio on Firm Value in the ASEAN Mining Sector Hastalona, Dina; Sadalia, Isfenti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3692

Abstract

This study is to investigate the impact of the Investment to Equity Ratio and the Environmental, Social, and Governance (ESG) Score on firm value, as measured by Tobin’s Q, in mining businesses throughout ASEAN between 2019 and 2024. The Common Effect Model (CEM), which is based on 96 observations from 16 companies over a six-year period, is used in the research’s panel data regression approach. The findings indicate that Tobin’s Q is positively and significantly impacted by ESG Score, with a coefficient of 0.0066 (p = 0.0042). The Investment to Equity Ratio, on the other hand, shows a statistically negligible negative effect (p = 0.2241). The model can account for 8.8% of the variation in company value, according to the R-squared value of 0.088. These results demonstrate how ESG practices can improve firm valuation and market reputation, but they also point to the need for more research on the function of investment finance arrangements. When developing sustainability plans and capital structure optimization techniques for the ASEAN mining industry, managers and investors can benefit from the practical implications of this study.
Green Accounting in Healthcare: Strategic Framework for Sustainable Hospital Management Sumiari, Kadek Nita; Pramitari, I Gusti Ayu Astri; Wirayana, I Made Adhi; Parnata, I Ketut; Setyastrini, Ni Luh Putri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3729

Abstract

The healthcare sector plays a vital role in improving human well-being, but also significantly contributes to environmental degradation through high energy consumption, resource use, and waste generation. In response to these environmental challenges, green accounting emerges as a strategic tool to integrate environmental costs into financial decision-making and promote sustainable hospital operations. This study examines the key components, implementation strategies, and real-world applications of green accounting in the healthcare industry, with a focus on environmental cost accounting, performance indicators, and green financial reporting. Using the qualitative method, drawing on global case studies including hospitals in the United States, the United Kingdom, Singapore, India, and South Africa, the research identifies effective practices and outcomes such as carbon footprint reduction, operational cost savings, and enhanced stakeholder engagement. While challenges persist, such as a lack of standardized metrics, limited technical infrastructure, and financial constraints, green accounting proves to be a transformative approach that aligns ecological responsibility with healthcare excellence. The study recommends policy support, digital infrastructure development, and staff engagement as critical enablers for mainstreaming sustainability in hospital management.
Exploring Ethical Decision-Making in Forensic Accounting: Professional Moral Agency amid Corporate Scandals Ramandei, Pilipus; Faisal; Marjono; Putranto, Panji; Astuti, Dewi Saptantinah Puji
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3777

Abstract

The growing complexity of corporate misconduct has placed forensic accountants in high-risk ethical environments, where professional objectivity is often tested by legal ambiguity, organizational pressure, and institutional interests. This study aims to explore how professional moral agency is exercised by forensic accountants in high-stakes investigations, particularly when ethical decision-making extends beyond formal codes toward personal integrity and moral reasoning. Using a qualitative interpretative phenomenological approach, data were gathered from in-depth interviews with twelve certified forensic accountants involved in cases of financial fraud, asset misappropriation, and governance failures. The findings reveal that professional moral agency is exercised through an ongoing negotiation between professional standards, internalized ethical values, and situational pragmatism. Key mechanisms that influence ethical conduct include the presence (or absence) of organizational ethical infrastructure, the strength of moral identity, and the perceived legitimacy of institutional authority. In cases of acute ethical conflict, participants often rely on moral intuition, boundary-setting behavior, or even voluntary disengagement from assignments that compromise their professional integrity. This study contributes to forensic accounting by highlighting the importance of moral agency and ethical resilience as foundational elements in sustaining professional integrity beyond regulatory compliance and technical expertise.
Strong Control Environment the Main Pillar of Internal Audit in State-Owned Enterprises Natsir, Sukriah; Arif, Muhammad Ridwan; Arsyad, Muhammad; Amin, Andi Nursyamsi; Azzahrah, Fathiah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3790

Abstract

The control environment is a fundamental component of a company’s internal control system, comprising standards, processes, and organizational structures that guide the implementation of internal controls. This study aims to examine the factors influencing the implementation of the control environment and evaluate its stability in state-owned enterprises (SOEs) within the industrial and service sectors. An exploratory research design with multiple case studies was employed to gain in-depth insights. The findings indicate that SOE management has established a control environment; however, inconsistencies persist across business segments. In particular, the risk management dimension in some cases requires further development, as no dedicated Chief Risk Officer (CRO) exists, and internal audit and risk management functions are not yet optimal, reducing overall effectiveness. Nevertheless, positive practices are evident, including well-structured control organizations, strong commitment to competence, enforcement of accountability, productive roles of top management, and adherence to integrity and ethical standards. The study concludes that while the control environment is implemented, strengthening risk management and internal audit functions is essential to enhance the effectiveness and sustainability of internal controls in SOEs.

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