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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
 81   82   83   84   85 
Regional Fiscal Health: An Evaluation of the Financial Performance of Gorontalo Regency Hasan, Wahyudin; Abd Mutalib, Susanti; Rahman, Zubaidah; Abdullah, Julie; Saprudin
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.v13i5.3853

Abstract

Regional autonomy through fiscal decentralization is expected to strengthen local government capacity in managing resources independently. However, many regions remain highly dependent on central transfers, making the evaluation of fiscal performance crucial to measure independence, efficiency, and effectiveness in financial management. This study aims to evaluate the fiscal health of the Gorontalo Regency Government through an analysis of financial performance over the period 2018–2023. The research employs a descriptive quantitative approach, utilizing secondary data obtained from official government financial reports. The analysis is conducted using three key indicators: the financial independence ratio, the effectiveness ratio of locally-generated revenue, and the financial efficiency ratio. The findings reveal that the financial performance of Gorontalo Regency remains suboptimal. The financial independence ratio indicates a high level of dependence on central government transfers. The average effectiveness ratio of locally-generated revenue is 75.62%, which falls into the category of less effective, while the average financial efficiency ratio of 102.17% indicates inefficient budget utilization. These findings suggest the need for reforms in regional financial management to enhance fiscal independence, as well as the effectiveness and efficiency of budget implementation.
The Influence of Corporate Governance and Gender Board Diversity on Climate Change Disclosure: Evidence from Indonesian Listed Companies Butar Butar, Dea Tiara Moonalisa; Paskah De La Cruz, Christofer; Itan, Iskandar
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.v13i5.3933

Abstract

Climate change disclosure is a crucial aspect of corporate sustainability, reflecting how firms address environmental risks and communicate their climate-related initiatives to stakeholders. This study aims to examine the relationship between board gender diversity, corporate governance, and the extent of climate change disclosure among publicly traded companies in Indonesia. Using a quantitative research design, data were collected from companies listed on the Indonesia Stock Exchange from 2019 to 2023, and regression analysis was conducted to assess the impact of board gender composition, board size, board independence, and other governance structures on climate-related disclosures, with information sourced from sustainability reports and annual reports. The results reveal that board gender diversity, particularly independent female directors, and larger board size positively and significantly influence the level of climate change disclosure, whereas financial performance measures such as firm size, return on assets, return on equity, and leverage do not exhibit significant effects. These findings indicate that governance and structural factors, rather than purely financial metrics, drive voluntary environmental transparency. This study highlights the importance of promoting gender-diverse boards and strengthening corporate governance to enhance climate-related reporting, improve stakeholder trust, and support sustainable business practices aligned with global environmental goals.
Fiscal Distress: The Role of Budget Policy in Local Government Robinson, Robinson; Fitranita, Vika; Putri, Ratih Astiakurnia; Triputrajaya, Andi Ihsan; Puansah, Irman
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.v13i5.3972

Abstract

Fiscal distress in local governments, particularly in South Sumatra, poses a significant challenge to delivering public services due to limited financial capacity. This study aims to examine the impact of budget policies, specifically surplus or deficit and solvency, on fiscal distress, using the stakeholder theory to understand how local governments adapt to central government funding pressures. The research employs a quantitative approach, analyzing data from 65 local governments in South Sumatra from 2020 to 2023, totaling 260 observations. Logistic regression is used to test the effect of budget deficit policy and three solvency ratios (operational, employee expenditure, and total budget solvency) on fiscal distress, measured by the regional fiscal capacity ratio. The findings show that 58% of local governments experienced fiscal distress, with budget deficits significantly increasing the likelihood of distress, while operational budget solvency significantly reduces it. Employee expenditure and total budget solvency show no significant effect, likely due to mandatory spending regulations. The study concludes that effective budget management, through realistic revenue projections and optimized operational expenditures, is crucial for mitigating fiscal distress, offering practical guidance for local governments to enhance financial stability.
Preventing Cyber Crime Through Awareness, Use of Technology and Facilitating Conditions: Theory of Planned Behavior Perspective Prihanto, Hendi; Usmar; Damayanti, Prisila
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.v13i5.3985

Abstract

The increasing reliance on digital technology has simultaneously escalated the frequency and sophistication of cybercrime, posing serious risks to financial stability, data security, and organizational performance. This condition underscores the urgent need for effective prevention strategies that combine user awareness, technological adoption, and supportive facilitating conditions. The study aims to analyze factors that influence cybercrime prevention, including user awareness of the dangers of cybercrime and its prevention, the use of information technology, and facilitating conditions towards cybercrime prevention in Indonesia. The study was conducted using quantitative methods through a series of primary data tests obtained using questionnaires, with respondents being users of cloud-based information technology systems, such as private companies and banks, in 2025. Data processing was carried out using SEM-PLS media with a series of inner and outer model feasibility tests before regression and hypothesis testing were carried out. The results of the study stated that all observed variables that were predicted to influence the effectiveness of cybercrime prevention, namely awareness, use of information technology, and facilitating conditions, had a positive and significant effect on cybercrime prevention.
The Effect of Carbon Emissions Disclosure, Earnings Management, Information Asymmetry, and Leverage on the Cost of Equity Oktaviyanti, Devi; Setijaningsih, Herlin Tundjung; Kasenda, Faris
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.v13i5.4003

Abstract

The cost of equity is a key factor in corporate financing, particularly in Indonesia’s energy sector, where environmental and financial transparency face challenges due to market inefficiencies and regulatory pressures. The purpose of this study is to investigate how the cost of equity is impacted by disclosure of carbon emissions, earnings management, information asymmetry, leverage, profitability, and firm size. The study employs a quantitative methodology, using panel data regression with the Fixed Effect Model in Stata 19.5, to evaluate 111 observations from 37 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023. The results demonstrate that profitability, as determined by return on assets, and leverage, as determined by the debt-to-asset ratio, have a major impact on the cost of equity. At the same time, carbon emission disclosure, earnings management, information asymmetry, and company size have insignificant effects. These results, with profitability and company size as control variables, suggest that financial structure and performance strongly shape investor risk perceptions. The study concludes that energy companies should optimize debt and profitability to reduce financing costs and improve environmental disclosure quality to meet investor expectations, contributing to sustainable financing strategies in Indonesia’s energy sector.
Behavioral Biases in Corporate Tax Compliance in Indonesia: The Moderating Role of Culture and Digital Technology Dewantara, Bachtiar; Nugraha; Disman; Sari, Maya; Ramdhany, Muhamad Arief
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.v13i5.4017

Abstract

This study aims to analyze the effects of various behavioral biases on corporate tax compliance in Indonesia and examine the moderating roles of cultural variation and digital technology. A quantitative approach was used, with data collected through a questionnaire distributed to 384 corporate taxpayers across Indonesia using proportional random sampling. The analysis was conducted using Partial Least Squares (PLS) and moderation regression techniques. The results show that optimism bias and fairness perception significantly influence corporate tax compliance, while status quo bias, heuristic bias, and framing effect do not. Cultural variation and digital technology moderate the effects of certain behavioral biases, highlighting the role of social and digital contexts in shaping tax-related decisions. These findings suggest that taxpayer behavior is not solely rational but also influenced by psychological and contextual factors. The study offers theoretical insights by integrating behavioral economics with contextual moderators in tax compliance behavior. Practically, it suggests that tax authorities should leverage behavioral insights and digital technologies to enhance compliance strategies. This research uniquely contributes by examining the intersection of behavioral biases, cultural variation, and digital technology in the context of corporate tax compliance in Indonesia.
Human Resource Adaptive Competence in Digital Disruption: A Humanistic Phenomenological Exploration Tambunan, Rince; Asy'Ary, Ayuningtyas Putri Mumpuni Halim; Budihard, Andi M; Asraf
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.v13i5.4068

Abstract

Digital transformation has shifted the paradigm of human resource management from a technical approach to a more reflective and humanistic approach. This study aims to explore human resource   adaptive competency in facing digital disruption through a phenomenological approach. This study was designed using a qualitative approach with an exploratory design to understand the phenomenon of adaptive competency from the perspective of human resource actors in the business sector. This study also involved five key informants from the business sector who were selected purposively. Data were collected through in-depth interviews and analyzed using thematic techniques. The results of the study identified reflective, emotional, and social dimensions as the foundation of adaptive competency, such as reflective practices, a safe culture for learning, cross-generational collaboration, and humility to continue learning. This study enriches the human resource   management literature by offering an adaptive model based on humanistic values that can be applied in various organizational sectors. Its practical implications include the design of human resource development programs that are more oriented towards meaning, resilience, and collaboration. This study provides a conceptual basis for the development of sustainable human resource   strategies in the digital era.  
Decoding Organizational Culture Dynamics in Bureaucratic Reform: A Phenomenological Study Among Indonesian Public Sector Employees Yuana, Indira; Tambunan, Rince; Syaban, Abdul; Nur, Muh.; Asraf
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.v13i5.4069

Abstract

Organizational culture in the public sector plays a critical role in driving bureaucratic reform and institutional transformation. In Indonesia, however, entrenched hierarchical norms, generational value gaps, and employment status disparities between civil servants and non-civil servants (contractual staff) pose significant challenges to inclusive and adaptive cultural change. This study explores how employees interpret and respond to these cultural shifts through a phenomenological lens. Using Interpretative Phenomenological Analysis, data were collected from 12 informants across central and local government agencies, representing diverse generations and employment statuses. The findings reveal five key themes: the transition from bureaucratic to adaptive cultures, internal employee challenges, the role of transformational leadership, polarization based on employment status, and aspirations for inclusivity. Non-civil servant employees often experience exclusion and limited recognition, while younger generations face structural resistance to innovation. Despite reforms, informal norms and unequal treatment persist, highlighting the gap between espoused values and actual practice. This study underscores the importance of leadership consistency, inclusive HR strategies, and culturally sensitive change management. By capturing employees’ lived experiences, this research contributes to a deeper understanding of organizational culture in the public sector. It offers strategic insights for more equitable and context-responsive bureaucratic transformation in developing countries.
Operational and Externality Risk Management on Cooperative Performance: Moderating Role of Good Governance in Indonesia Sulistyaningsih, Dwi Juwita; Lindrianasari
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.v13i5.4108

Abstract

Cooperatives face performance challenges influenced by operational and external risks, thereby necessitating effective risk management and the application of good governance to strengthen resilience, competitiveness, and long-term sustainability. This study examined how operational and externality risk management affect Indonesian cooperative performance, with excellent governance as a moderator. To quantify variable interactions more precisely, the research used a quantitative method with an associative approach. Two hundred managers and cooperative administrators from Indonesian areas participated in the study. These individuals were chosen based on their roles because they directly influence decision-making and how their cooperatives manage risks and governance. Partial Least Squares (PLS) with SmartPLS 3.0 software was used to analyze complex models and examine moderating effects. Findings highlighted numerous key insights. First, cooperative performance improved greatly with operational risk management. To run more efficiently, cooperatives must anticipate system, human resource, and process failures. Second, externality risk management improved cooperative performance significantly, emphasizing the need for cooperatives to anticipate market, policy, and social changes that may threaten their stability. Most importantly, excellent governance improves these connections by encouraging transparency, accountability, and fairness, boosting risk management benefits. These findings show that risk management and good governance help Indonesian cooperatives succeed.
The Relationship between Hybrid Work Systems, Employee Well-Being, and Organizational Performance in the Service Sector in Indonesia Dewi, Anita Kusuma; Berlianti, Maulidia; Ariningrum, Hardini; Aini, Hasiatul
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.v13i5.4113

Abstract

The adoption of hybrid work systems, combining remote and in-office work, has transformed organizational management in Indonesia’s service sector. While these systems offer flexibility and efficiency, their impact on employee well-being and organizational performance in developing countries remains underexplored. This study investigates how hybrid work systems affect employee well-being and their collective influence on organizational performance in service companies, with a focus on the mediating role of well-being. A quantitative approach was employed, collecting data through structured surveys from 80 employees in banking, insurance, and consulting sectors across Jakarta, Surabaya, and Bandung. Data analysis used Structural Equation Modeling based on Partial Least Squares, suitable for small to medium sample sizes. The findings reveal that hybrid work systems significantly enhance employee well-being by improving work-life balance, autonomy, and reducing commuting stress. Well-being partially mediates the positive effect of hybrid work on organizational performance, particularly in service quality, productivity, and employee retention. This research highlights the strategic importance of hybrid work in achieving sustainable performance in Indonesia’s service sector, emphasizing the need for policies that balance flexibility with robust social and technological support to optimize employee well-being and organizational outcomes.

Page 83 of 95 | Total Record : 944

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