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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 912 Documents
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The Thirty Years of Indonesian Sharia Banking: Potential, Prospects and Challenges in the Era of Technological Disruption Indupurnahayu, Indupurnahayu; Amri, Yusuf; Prastowo, Bramastyo Bontas; Devi, Abrista
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.v13i5.2676

Abstract

In the contemporary Indonesian economy, banks serve as fundamental financial institutions that play a pivotal role in shaping economic activity, influencing income distribution, and maintaining price stability. The introduction of sharia banking in 1992 was largely driven by concerns within the Muslim community regarding the permissibility of interest (riba) under Islamic law. As a result, sharia banking emerged as an alternative financial system that aligns with Islamic principles, offering interest-free banking solutions. This study provides a comprehensive descriptive analysis of Indonesia's regulatory and legal preparedness in supporting the growth and sustainability of sharia banking institutions over the past three decades. It examines key factors such as economic potential, the availability of skilled human resources, and disparities in asset accumulation between conventional and sharia banks. Additionally, this research assesses the significant developments in the sharia banking sector over the past five years, highlighting key achievements, policy advancements, and institutional reforms aimed at enhancing financial inclusion and competitiveness. Furthermore, the study explores the prospects and challenges of sharia banking in the era of technological disruption. The rapid evolution of digital financial services, fintech integration, and regulatory advancements have created both opportunities and obstacles for the sector. While technology facilitates greater accessibility and operational efficiency, it also poses challenges related to cybersecurity, regulatory adaptation, and market competition. By analyzing these dynamics, this research aims to provide valuable insights into the future trajectory of sharia banking in Indonesia and its potential contributions to a more inclusive and resilient financial system.   Keywords: Sharia banking, Islamic finance, regulatory framework, economic potential, technological disruption
Sustainability and Capital Structure: Financial Performance in Logistics Companies Sarosa, Nurmaria; Setiawan, Edhie Budi; Nofrisel, Nofrisel; Purba, Okin
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.v13i5.3701

Abstract

The logistics and transportation sector plays a critical role in global and national supply chains but is also characterized by high energy consumption and environmental emissions. Despite the increasing adoption of Environmental, Social, and Governance (ESG) practices, empirical evidence on their financial implications in Indonesian logistics companies remains limited. This study examines the impact of ESG performance on corporate financial performance, measured by Return on Assets (ROA) and Return on Equity (ROE), with capital structure (Debt-to-Equity Ratio) as a control variable. Using panel data from 44 listed logistics companies in Indonesia over the period 2019–2023, this research employs Partial Least Squares Structural Equation Modeling (PLS-SEM) and multigroup analysis to compare national and multinational firms. The results indicate that environmental performance has a positive and significant effect on ROA, while social performance positively influences ROE. Conversely, governance performance shows a negative association with ROE, suggesting potential compliance and administrative cost trade-offs. The capital structure variable does not significantly affect financial performance. Furthermore, the ESG–financial performance relationship is stronger among multinational companies compared to national firms. These findings contribute to the sustainability accounting and corporate governance literature by demonstrating that selective ESG integration creates financial value in the logistics sector, particularly through environmental and social initiatives, while governance mechanisms should be implemented efficiently to avoid reducing operational and financial flexibility. The study provides implications for regulators, corporate managers, and investors in strengthening ESG-based financial and reporting strategies in emerging markets. Keywords: Environmental, Social, Governance, Financial Performance, Logistics Companies
Leveraging Green Dynamic Capabilities in Developing Green Marketing Strategies to Explain Green Competitive Advantage Karsam, Karsam; Solihin, Solihin; Hamid, Nadiah Binti Abdul
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.v13i5.3796

Abstract

Objective - In order to determine how a company's green dynamic capabilities interact with green marketing strategies to affect the degree of green competitive advantage in Indonesia's tourism and hospitality sector, this study looks at the resource-based view and dynamic capabilities theory in the context of the industry. Design/methodology/approach - Using multi-source data and three-wave time data from 322 respondents in the tourism industry to test the hypothesis. Findings - The study's findings show that all of the assumptions were supported, demonstrating the direct and indirect connections between green competitive advantage, green marketing tactics, and green dynamic capabilities. - For practitioners and policymakers looking to improve the competitive edge and sustainability performance of businesses in the quickly expanding tourist industry, this study provides insightful information.
Factors Influencing Audit Judgment: Experience, Pressure, Complexity, Expertise, and Ethics in Public Accounting Ritonga, Pardomuan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.3945

Abstract

The reliability of financial statements has become increasingly important in supporting business decision-making and maintaining public trust, thereby highlighting the critical role of auditors in making professional judgments. This study aims to examine the influence of auditor experience, obedience pressure, task complexity, audit expertise, and professional ethics on audit judgment. Primary data were obtained through questionnaires distributed to public accounting firms, with respondents including auditors at various hierarchical levels, such as senior auditors, supervisors, managers, and partners. The findings indicate that auditor experience, obedience pressure, task complexity, and audit expertise significantly enhance the quality of audit judgments. Considerations play an important role in auditors’ evaluative processes. Furthermore, the coefficient of determination analysis shows that 38.5% of the variation in audit judgment can be explained by these factors, while the remaining 61.5% is influenced by other variables not addressed in this study. These results underscore the complex nature of audit judgment and the necessity of considering multiple dimensions, including experience, expertise, task complexity, adherence to ethical standards, and organizational pressures, when evaluating auditor decision-making.
Enhancing Resilience in Indonesian Firms: Integrating ERM, Organizational Ambidexterity, and Strategic Renewal Post-COVID-19 Chandra, Budi; Jurnali, Teddy; Septiany, Sheila
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4114

Abstract

The COVID-19 pandemic fundamentally disrupted global business environments and intensified uncertainty, compelling firms to rapidly adapt their strategies and capabilities to maintain resilience and competitiveness in increasingly volatile and complex markets. This study aims to investigate the mediating role of strategic renewal in the relationship between corporate governance mechanisms, enterprise risk management, organizational ambidexterity, and firm performance. Using a sample of firms in Indonesia, the proposed model was tested employing Structural Equation Modeling (SEM). Data were obtained through questionnaires distributed to respondents, with a total of 377 valid responses used for the analysis. The findings reveal that enterprise risk management, as a governance mechanism, significantly enhances firm performance directly, while organizational ambidexterity also has a significant direct effect on firm performance. Additionally, organizational ambidexterity shows a significant positive relationship with strategic renewal, which in turn significantly impacts firm performance. These results underscore the critical importance of strategic renewal in amplifying the benefits of governance-based dynamic capabilities such as enterprise risk management and organizational ambidexterity for performance gains. This study highlights the need to integrate governance and dynamic capabilities through continuous strategic renewal processes to sustain competitive advantage in rapidly changing business environments, offering valuable insights for both academics and practitioners.
Analysis of the Effect of Capital Structure and Profitability on Firm Value in Manufacturing Companies Nuru, Ferdinant; Harahap, Subur; Barlian, Noer Aisyah; Kamar, Karnawi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4120

Abstract

In recent years, the dynamics of corporate finance have been significantly shaped by global economic volatility, technological advancements, and increasing financial market integration, especially in emerging economies. Manufacturing companies, being capital-intensive, are particularly sensitive to changes in capital structure and profitability, which serve as critical factors influencing firm value. This study investigates how capital structure and profitability affect the valuation of manufacturing firms listed on the Indonesia Stock Exchange. Employing a quantitative research design, panel data regression was applied to a purposive sample of 45 companies over the 2018–2022 period. Both fixed and random effects models were evaluated, with the Hausman test guiding model selection. Findings indicate that profitability has a robust positive impact on firm value, supporting signaling theory by demonstrating that higher profits communicate strong operational performance to investors. Conversely, higher leverage, as measured by capital structure, negatively impacts firm value, reflecting investor concerns over increased financial risk. The results suggest that firms can enhance market valuation by improving profitability, while careful management of debt levels is essential to avoid value erosion. These insights offer actionable recommendations for managers in emerging markets to optimize financial strategies and strengthen investor confidence.
Building Community Trust: The Effect of Accountability, Transparency, and Community Participation in Village Fund Management Rahmah, Linda; Nor, Wahyudin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4169

Abstract

This study aims to analyze the effect of accountability, transparency, and community participation on villagers’ trust in the management of village funds. Additionally, it seeks to identify the role of village fund management as an intervening variable linking these three factors to community trust. The research employs a quantitative method, with data collected through questionnaires administered across villages in Kapuas Regency, involving 340 respondents drawn from 148 villages. The survey was conducted to evaluate the impact of accountability, transparency, and community participation in village fund management, and to assess their implications for public trust. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Results indicate that accountability and community participation exert a significant direct influence on public trust, while transparency affects trust indirectly through village fund management. In this study, village fund management serves as a mediating variable connecting village governance practices with the level of community trust. These findings reinforce the necessity of managing village funds in an accountable, transparent, and participatory manner to build and sustain public trust.
Driving Digital Finance in Startups: The Mediating Effects of Corporate Governance, Financial Literacy, and Technological Innovation Gultom, Hamonangan Justinus
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4175

Abstract

The rapid digital transformation of financial systems has become critical for startup competitiveness in emerging economies. This study examines the influence of financial inclusion and taxation on digital finance in Indonesian startups, with corporate governance, financial literacy, and technological innovation as mediating variables. Using a quantitative approach with Structural Equation Modeling (SEM), the study surveyed 100 startups as respondents. The results indicate that financial inclusion significantly affects corporate governance, financial literacy, technological innovation, and digital finance. Taxation is also shown to influence financial literacy, technological innovation, and the adoption of digital finance. The mediating variables governance, literacy, and innovation play an essential role in strengthening the relationship between financial inclusion, taxation, and digital finance. The findings highlight that digital finance is shaped not only by access to capital and tax regulations but also by a firm’s internal capacity to strengthen governance, enhance literacy, and adopt innovative technologies. The study contributes theoretically by expanding the discourse on digital financial transformation, and practically by offering insights for policymakers, financial institutions, and business actors to promote transparency, accountability, and competitiveness in the digital economy.The rapid digital transformation of financial systems has become critical for startup competitiveness in emerging economies. This study examines the influence of financial inclusion and taxation on digital finance in Indonesian startups, with corporate governance, financial literacy, and technological innovation as mediating variables. Using a quantitative approach with Structural Equation Modeling (SEM), the study surveyed 100 startups as respondents. The results indicate that financial inclusion significantly affects corporate governance, financial literacy, technological innovation, and digital finance. Taxation is also shown to influence financial literacy, technological innovation, and the adoption of digital finance. The mediating variables governance, literacy, and innovation play an essential role in strengthening the relationship between financial inclusion, taxation, and digital finance. The findings highlight that digital finance is shaped not only by access to capital and tax regulations but also by a firm’s internal capacity to strengthen governance, enhance literacy, and adopt innovative technologies. The study contributes theoretically by expanding the discourse on digital financial transformation, and practically by offering insights for policymakers, financial institutions, and business actors to promote transparency, accountability, and competitiveness in the digital economy.
The Influence of the Flypaper Effect on Regional Financial Performance with SiLPA as Moderator in South Sulawesi Regencies Azis, Fajriani; Tikollah, M. Ridwan; Yunus, Asmar; Ramadhani, Magfirah Wahyu
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4241

Abstract

This study aims to analyze the effect of the flypaper effect on regional financial performance with the budget surplus as a moderating variable in districts/municipalities in South Sulawesi Province. The flypaper effect refers to the phenomenon in which local governments are more responsive to central government transfers, particularly the general allocation fund, than to local own-source revenue. This study employs panel data from 24 districts/municipalities for the period 2021–2023, using a quantitative approach through multiple linear regression and moderated regression analysis based on the interaction model. The results indicate that general allocation fund and local own-source revenue have a significant effect on regional expenditure, while the special allocation fund and revenue sharing fund do not. The flypaper effect is confirmed, with general allocation funds being more “sticky” to regional government spending compared to local own-source revenue. Furthermore, budget surplus significantly moderates this relationship, where high budget surplus tends to weaken, while low budget surplus strengthens the influence of the flypaper effect on regional financial performance. These findings highlight the importance of efficient budget management to ensure that transfer funds optimally enhance regional fiscal performance.
The Effect of Professional Ethics in Tax Decision-Making by Accountants in Multinational Companies Khoiriawati, Novi; Heru; Muhsin; Harahap, Subur; Rely, Gilbert
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4251

Abstract

Professional ethics are a fundamental aspect of tax accounting practice, especially for multinational companies that face the complexity of cross-border regulations as well as pressure on business interests. This study aims to analyze the influence of professional ethics on tax decision-making by accountants, taking into account tax compliance intentions as a mediating variable and management pressure as a moderation variable. The study used a quantitative approach through a survey of 236 accountants working in multinational companies in Indonesia. Data were collected using a structured questionnaire and analyzed using the SEM-PLS method. The results of the study show that professional ethics have a significant positive effect on the quality of tax decisions, both directly and through the mediating role of tax compliance intentions. However, management pressure weakens the relationship, which suggests an ethical dilemma for accountants when dealing with the company's profit orientation. These findings underscore the importance of implementing ethics training, strengthening corporate governance, and internal control policies that drive tax compliance. Theoretically, the study expands the literature on the relationship between professional ethics and tax behavior in a multinational context, while practically providing recommendations for companies and regulators to balance business interests with compliance with tax law.

Page 86 of 92 | Total Record : 912

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