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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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Evaluating the Effectiveness of Corporate Governance Mechanisms in Mitigating Earnings Management: A Literature-Based Review Dharmawati, Tuti; Hasbudin; Saehu, Muh. Syaiful; Setiawan, Muh. Azdar; Pryangan, Wulandari
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.v13i5.4186

Abstract

Earnings management remains a critical challenge for corporations, making strong corporate governance essential to ensure financial transparency and accountability. Grounded in Agency Theory, which posits that independent monitoring mechanisms can mitigate conflicts of interest between management and shareholders, this study examines the connection between audit committee independence and earnings management in publicly traded corporations. The study uses secondary data from scholarly publications, journals, and reports as part of a literature review that takes a qualitative approach. The important significance of independent oversight in improving the accuracy and integrity of financial statements is shown by key findings that show a decrease in earnings management is linked to a higher degree of audit committee independence. The article explains how independent audit committees help prevent financial reporting manipulations by reducing conflicts of interest and guaranteeing efficient oversight. These results highlight how crucial it is to improve corporate governance frameworks, especially in developing nations like Indonesia, where family ownership frequently compromises audit committee independence. The findings provide practical insights for regulators and policymakers to strengthen governance codes promoting audit committee independence, while offering guidance for corporate practitioners to enhance oversight effectiveness and financial reporting quality.
Empirical Analysis of Fintech and Marketing Strategy Impact on MSME Development in Magelang Astutik, Erni Puji; Retnosari
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.v13i5.4204

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in regional economic growth, yet their development is often constrained by limited access to financial services and ineffective marketing strategies. This study aims to examine the influence of financial technology and marketing strategies on MSME development in Magelang Regency. A quantitative approach was employed using primary data collected through questionnaires distributed to MSME actors who utilize fintech services. The data were analyzed using multiple linear regression to test the effect of independent variables on MSME development. The results indicate that financial technology has a significant positive effect on MSME growth, particularly through improved transaction efficiency, payment security, and access to financial services. In contrast, marketing strategy does not show a statistically significant impact, suggesting that current practices remain relatively simple and limited in scope. However, the interaction between fintech and marketing holds potential to enhance brand awareness and consumer trust, particularly through digital payments and online marketplaces. The study concludes that fintech adoption is a key driver of MSME development, while marketing strategies require further strengthening. Policymakers and business stakeholders are encouraged to promote fintech literacy and digital marketing training to support sustainable MSME growth.
The Impact of Environmental, Social, and Governance Disclosure on Financial Performance in Indonesian Mining Companies Retnosari, Retnosari; Astutik, Erni Puji; Frimasika, Adella Vania
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.v13i5.4207

Abstract

ESG has become a strategic framework for sustainability, stakeholder engagement, and corporate value creation, while financial performance is commonly measured through profitability and market-based indicators. The purpose of this research is to examine how the disclosure of environmental, social, and governance information influences corporate financial outcomes in the mining sector. A quantitative approach was applied using multiple linear regression analysis on secondary data drawn from company reports. The results reveal that environmental disclosure has a significant positive effect on financial performance, as it enhances efficiency, reduces costs, and strengthens corporate reputation. In contrast, social and governance disclosures do not show a significant impact, indicating that their implementation remains largely formalistic and has not translated into measurable financial benefits. The findings highlight the importance of prioritizing environmental initiatives within ESG practices while suggesting the need for more substantive approaches to social and governance aspects. This study contributes to the literature by providing sector-specific insights and offering practical implications for companies seeking to align sustainability disclosure with financial value creation.
Econometric Analysis of the Economic Trilemma in Papua Province: Evidence from Growth, Inflation, and Unemployment Dynamics Hafizrianda, Yundy; Bisay, Charley M.; Riani, Ida Ayu Purba; Purwadi, Marsi Adi
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.v13i5.4212

Abstract

Papua’s economy illustrates the challenge of the Mundell-Fleming trilemma, where rapid growth led by extractive industries has not generated broad-based employment or stable prices. This study examines how the trilemma manifests at the Papua Province. Using monthly time-series data, econometric analysis was conducted through stationarity, classical assumptions, and regression tests. The results show an imperfect trilemma pattern. In the inflation model, economic growth significantly increases inflation, though with a small effect (0.0323), consistent with demand-pull theory. In the unemployment model, growth reduces unemployment as expected by Okun’s Law, but the impact is minimal (−0.0056), indicating that growth remains weakly labor-intensive. More unexpectedly, inflation is found to increase unemployment (0.0229), contradicting the Phillips Curve, which predicts the opposite relationship. These findings suggest that Papua does not experience the classic trilemma trade-offs in a consistent manner. Policy implications include cautious monetary measures that consider threshold effects of growth, inflation, and unemployment, alongside fiscal strategies focused on productivity, infrastructure development, and strengthening labor-intensive sectors to achieve more inclusive growth.
Fiscal Decentralization, Expenditure Autonomy as the Mediating Mechanism and Economic Growth: Maqasid Syariah Perspective Ramadhani, Rieska Karunia; Susilo; Bintoro, Nugroho Suryo; Saksono, Lalang
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.v13i5.4222

Abstract

Fiscal decentralization has reshaped Indonesia’s regional governance, aiming to boost economic growth through local autonomy. This study investigates how locally generated revenue and central government transfers influence regional economic growth through expenditure autonomy, emphasizing ethical principles like wealth preservation and public welfare. Using path analysis on data from 38 provinces over 2020-2024, the research examines direct and mediated effects of revenue sources on economic outcomes. Locally generated revenue significantly drives growth, while central transfers only contribute when channelled through strategic spending, with expenditure autonomy mediating both effects. These findings highlight the critical role of targeted budget allocation in maximizing economic impact. The study concludes that aligning fiscal policies with ethical principles can foster equitable development across Indonesia’s diverse regions. Policymakers should reform transfer mechanisms to prioritize performance-based allocations and strengthen local capacity to enhance expenditure efficiency, though limitations like inconsistent data quality and pandemic disruptions suggest caution in generalizing results. Future research could explore sector-specific spending to further optimize decentralization.
The Role Management Accounting Information System, and Digital Competencies in Enhancing Managerial Performance Ritonga, Mulkan; Rafika, Mulya; Muti'ah, Rahma; Zufrie
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.v13i5.4223

Abstract

The development of digital technology has resulted in substantial changes to the organization’s management system, including management accounting. Through the use of digital competency moderation and mediation by the management accounting information system, this study seeks to investigate how managerial performance is affected by digital transformation. This work employs a quantitative methodology using the Structural Equation Modeling–Partial Least Squares (SEM–PLS) analysis technique. The 63 respondents in the sample were managers, proprietors, and organizational leaders of occupational work units, businesses, and MSMEs in Labuhanbatu. Data processing results demonstrate that managerial performance is positively and significantly impacted by digital transformation. An efficient information system increases the influence of digital transformation on enhancing management performance, according to the findings, which also indicate that the management accounting information system acts as a partial mediator in the relationship. Furthermore, it has been demonstrated that the relationship between digital transformation and management accounting information systems is moderated by digital competencies, with higher levels of digital capabilities enhancing the efficacy of system implementation. These findings have significant ramifications, as the preparedness of information systems and the digital capabilities of human resources play a major role in how well digital transformation improves managerial performance.
The Effect of Independence and Professional Ethics on Auditor Performance at the Bogor Regency Inspectorate Ilmiyono, Agung Fajar; Octavianty, Ellyn; Sunarta, Ketut; Pramashella, Nabilla Azzahra; Suhendra
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.v13i5.4238

Abstract

Auditor performance reflects the outcomes of responsibilities such as examining financial statements, assessing compliance, and delivering objective evaluations. Strengthening auditor independence and adherence to professional ethics plays a vital role in sustaining credibility and ensuring accountability in audit outcomes. This study aims to analyse how independence and professional ethics influence internal auditor performance within the Bogor Regency Inspectorate. A verificative approach with an explanatory survey method was applied. The data were obtained from 36 respondents using questionnaires and analysed with SPSS version 29. Descriptive statistics, multiple linear regression, traditional assumption evaluation, and hypothesis testing using the t-test, F-test, and coefficient of determination were among the analytical methods used. The findings suggest that professional ethics and independence have no statistically significant partial effects on internal auditor performance. In a combined test, independence and professional ethics show a considerable positive impact, highlighting their joint contribution in enhancing the quality of internal supervision. These findings emphasise the need for internal auditors to consistently apply independence and professional ethics to improve objectivity, accountability, and the reliability of audit reports. Future research is advised to incorporate other variables such as competence, leadership, and organizational culture to provide broader insights into auditor performance.
Do Independent Commissioners, Board Size, and Audit Committees Matter for ROA? Evidence from IDX Basic & Chemical, 2019–2023 Sutarti, Sutarti; Silvia, Lisa; Pamungkas, Bambang
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.v13i4.4383

Abstract

This study examines the effects of independent commissioners, board of directors, and audit committee on financial performance, proxied by return on assets (ROA), among manufacturing firms in the basic & chemical subsector listed on the Indonesia Stock Exchange during 2019–2023. Secondary data were collected from published annual and financial reports. Using a quantitative approach, the analysis employs linear regression with classical assumption tests and t and F statistics. The results reveal that board size has a positive and significant effect on ROA, whereas the proportion of independent commissioners and the size of the audit committee show negative but insignificant effects. Jointly, the three governance mechanisms significantly influence financial performance. These findings suggest that board configuration—particularly an adequate board size—plays a more salient role in enhancing accounting performance in the chemical-based industry than the other two mechanisms. The study provides practical implications for firms and regulators to align board composition with operational complexity and contributes updated evidence from Indonesia’s basic & chemical context.   Keywords: corporate governance, independent commissioners, board of directors, audit committee, ROA, basic & chemical manufacturing.
Budgeting For Small Business: A Study Literature Review Azhar, Zul; Syarif, Rini
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.2686

Abstract

Small and medium-sized enterprises (SMEs) play a critical role in global economic development but often face significant challenges in managing finances, particularly in budgeting. Despite the recognized importance of budgeting in resource allocation, financial forecasting, and decision-making, its implementation in SMEs remains inconsistent, informal, and under-researched. This study presents a systematic literature review (SLR) of 137 peer-reviewed publications from 1984 to 2024 indexed in Scopus, with the aim of mapping research trends, thematic patterns, and conceptual gaps in the field of small business budgeting. Using PRISMA methodology and thematic content analysis, the review identifies five dominant themes: financial planning and control, digital budgeting tools, decision-making processes, SME-specific challenges, and risk management. The findings reveal a shift from traditional budgeting toward technology-driven and behaviorally-informed models, though gaps remain in terms of inclusivity, sustainability, and regional representation. This review contributes to the literature by offering a comprehensive synthesis of budgeting research and proposing future research directions for academics, policymakers, and SME practitioners.   Keywords: Small business; Budgeting; SME finance; Financial planning; Digital tools; Systematic literature review; PRISMA; Thematic analysis

Page 85 of 85 | Total Record : 849

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