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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 Effect of SOEs Supervisory Organs on the Improvement of Internal Control in Public Sector Companies Lenda, Komala
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.v13i6.4273

Abstract

Weak internal control in public sector companies often leads to fraud, such as asset misappropriation and corruption, threatening the management of state assets. This study aims to examine the effectiveness of the board of commissioners or supervisory board and the audit committee in improving internal control within Indonesian state-owned enterprises. A quantitative descriptive approach was used, collecting primary data through questionnaires distributed to 60 state-owned enterprises selected via purposive sampling. Data were analyzed using path analysis to measure the influence of these supervisory bodies. The findings show that the board of commissioners or supervisory board and the audit committee, individually and together, positively impact internal control, contributing 53.34% to its improvement, with the board having a stronger effect (32.31%) than the audit committee (6.20%). These efforts enhance operational efficiency, financial reporting reliability, and regulatory compliance, reducing fraud risks. In conclusion, effective oversight by these bodies strengthens internal control systems, but challenges like political affiliations require further attention. This study highlights the need for improved coordination and independence to enhance governance and prevent fraud in state-owned enterprises.
Collaborative Ecosystems and Performance Constraints of Islamic MSMEs: Evidence from Magelang Raya Wahyudi, Muhamad; Iswanaji, Chaidir; Khotijah, Siti Afidatul; Panggiarti, Endang Kartini; Wicaksono, Alfin Rochman
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.v13i6.4280

Abstract

Islamic MSMEs have become an important driver of Indonesia’s growing Islamic economic sector, yet their development is still constrained by limited financing access, weak managerial capacity, and insufficient ecosystem support. Despite strong potential across various regions, the lack of comprehensive data and persistent structural barriers continue to hinder efforts to strengthen their competitiveness and long-term sustainability. This study aims to analyze the potential, challenges, and strengthening strategies of Islamic MSMEs in Magelang Raya. A mixed-method approach was employed, combining survey data from 214 respondents with focus group discussions involving stakeholders. The findings reveal that Islamic MSMEs possess great potential with a relatively high level of sharia compliance but face major obstacles such as limited access to Islamic financing, low financial literacy, and weak institutional support. Cross-tabulation analysis shows significant relationships between the number of employees and the need for external support, while Exploratory Factor Analysis identifies latent factors including limited capital, mentoring, and market access. Strengthening strategies based on Maqashid Sharia, Resource-Based View, and the Entrepreneurial Ecosystem framework recommend multi-stakeholder collaboration in providing sharia financing, managerial training, and digital marketing to enhance the competitiveness of Islamic MSMEs in Magelang Raya.
Acceptance of the System and Perceived Risk in the Use of the Accurate Accounting Information System Larasati; Baridwan; Roekhudin
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.v13i6.4305

Abstract

The adoption of accounting information systems in higher education is critical for improving efficiency, transparency, and accountability, particularly in institutions transitioning to autonomous entities. This study investigates the determinants of behavioral intention and use behavior in the adoption of the accurate accounting information system, integrating the Unified Theory of Acceptance and Use of Technology with perceived risk variables. Data were collected from business unit staff using a structured survey, with 220 responses analyzed via Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results reveal that effort expectancy, social influence, facilitating conditions, and low perceived risks positively affect behavioral intention, while experience and voluntariness moderate several relationships. Behavioral intention significantly predicts actual system use. These findings highlight that ease of use, organizational support, social encouragement, and risk perceptions are key drivers of accounting information system adoption. Practically, managers should enhance training, strengthen technical and organizational support, and implement communication strategies to reduce perceived risks, thereby fostering consistent system use. The study contributes theoretically by extending Unified Theory of Acceptance and Use of Technology with financial and temporal risk considerations, offering insights for technology adoption in higher education settings.
Financial Literacy and Financial Attitude on Financial Satisfaction: Mediating Effect of Financial Well-Being Meidiyustiani, Rinny; Iswati, Heni
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.v13i6.4312

Abstract

The involvement of women in the MSME sector has grown markedly, with female entrepreneurs playing a significant role in generating household income, creating employment opportunities, and supporting national economic development. Despite their important contributions, many women entrepreneurs continue to face challenges in financial management, emphasizing the need for strong financial literacy and constructive financial attitudes to achieve financial satisfaction and sustainable economic stability. This study examines the impact of financial literacy and financial attitudes on financial satisfaction, with financial well-being serving as a mediating variable. The research targets women-owned MSMEs in Indonesia, which are critical to the nation’s economic progress. Employing a quantitative approach with an explanatory research design, data were collected through a survey of 90 female entrepreneurs. Path analysis using Smart-PLS was conducted to test the proposed hypotheses. Findings reveal that financial literacy and financial well-being significantly enhance financial satisfaction, while financial attitudes do not exert a direct effect. Furthermore, financial well-being effectively mediates the influence of financial literacy on financial satisfaction but does not mediate the relationship between financial attitudes and satisfaction. These results highlight the importance of financial literacy in guiding financial decision-making and improving satisfaction among women MSME owners.
Moderating Effect of Profitability and Company Size in the Effect of Corporate Governance and CSR on Company Value Wirianata, Henny
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.v13i6.4313

Abstract

This study aims to examine the influence of good corporate governance practices and CSR disclosure on firm value, moderated by profitability and company size. Good corporate governance mechanisms are measured by institutional ownership, managerial ownership, and independent commissioners. The research population includes companies in the energy and basic materials sectors listed on the Indonesia Stock Exchange from 2019 to 2023. Research data samples were taken using purposive random sampling. The results of regression testing without moderation show that profitability and company size have a significant influence on company value. Meanwhile, institutional ownership, managerial ownership, independent commissioners, and CSR disclosure do not have a significant influence on company value. The results of moderation regression testing show that profitability cannot moderate the influence of institutional ownership, managerial ownership, independent commissioners, and CSR disclosure on company value. Meanwhile, company size can moderate the influence of CSR disclosure on company value, but cannot moderate the influence of governance on firm value. Collectively, good corporate governance practices, CSR disclosure, profitability, and company size contribute significantly to company value. Companies should strategically enhance CSR disclosure, particularly in larger firms, to boost company value.
Green Investment Policy as Moderator of ESG and Profitability on Value Relevance in Indonesian Coal Firm Rizaldi, Fredy; Arrozi, Muhammad Fachruddin
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.v13i6.4314

Abstract

Growing sustainability awareness and regulatory pressure have encouraged coal companies to adopt ESG disclosure and green investment initiatives. However, empirical evidence on whether these practices enhance firm value remains inconclusive, particularly in emerging markets. Prior studies report inconsistent results regarding the value relevance of ESG disclosure and profitability, while the moderating role of Green Investment Policy (GIP) remains underexplored. Addressing this gap, this study examines the effect of ESG disclosure and profitability on the value relevance of accounting information, measured by Tobin’s Q, and investigates GIP as a moderating variable. Panel data were obtained from coal companies listed on the Indonesia Stock Exchange during 2019–2024 and analyzed using moderated regression analysis with robust standard errors. The findings reveal that ESG disclosure does not significantly affect firm value, either directly or when moderated by GIP. In contrast, profitability moderated by GIP shows a positive and significant effect, indicating that the market values profits more highly when they are strategically allocated to green investments. This study contributes to accounting and sustainability literature by demonstrating that green investment policy strengthens the value relevance of profitability, highlighting the importance of integrating financial performance with substantive sustainability strategies in carbon-intensive industries.
The Effect of Green Intellectual Capital, Green Accounting, and Firm Size on Financial Performance through ESG Atarwaman, Rita JD
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.v13i6.4319

Abstract

Growing environmental sustainability concerns have intensified expectations for companies to integrate green practices and transparent ESG disclosure into their operations as a means of enhancing credibility and financial performance in increasingly sustainability-oriented capital markets. This research investigates the effects of green intellectual capital, green accounting, and firm size on financial performance, with ESG disclosure serving as a mediating variable. The study focuses on Indonesian publicly listed companies that are consistently included in the SRI-KEHATI Index and/or IDX ESG Leaders from 2018 to 2025. The data were analyzed quantitatively using the Partial Least Square (PLS) technique. The findings reveal that neither green intellectual capital nor green accounting significantly influences financial performance, measured by Return on Assets (ROA), while firm size demonstrates a significant positive impact. ESG disclosure also shows no significant direct effect on financial performance and is unable to mediate the relationships between green intellectual capital, green accounting, or firm size and financial performance. These results suggest that internal, environmentally oriented initiatives have yet to generate measurable short-term financial benefits without additional supporting factors. This study provides valuable insights for corporate decision-makers and stakeholders regarding the necessity of aligning sustainability practices with financial outcomes.
Cryptocurrency Volatility, Gharar, and Risk Perception in Islamic Economics: A Qualitative Descriptive Study Tuasikal, Muhammad Abduh; Mubarak, Jaih; Ibdalsyah; Sanrego, Yulizar Djamaluddin
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.v13i6.4327

Abstract

The rapid growth of cryptocurrency investors in Indonesia has sparked debates about its legal status within Islamic jurisprudence. A key focus is the extreme price volatility of cryptocurrencies and whether this should be classified as gharar (excessive uncertainty) or simply as market risk. This study utilizes a normative-legal and doctrinal approach to differentiate between volatility, an inherent characteristic of modern financial instruments, and gharar, a prohibited element in Islamic contracts. The primary data for this research is sourced from classical fiqh texts and contemporary fatwas, while secondary data includes regulations and indexed academic studies on financial volatility. The findings indicate that although cryptocurrencies display higher volatility compared to stocks and gold, not all fluctuations can be classified as gharar fāḥish (excessive uncertainty). Instead, volatility should be viewed as market risk (al-ghurm), which is measurable, manageable, and tolerable under Islamic law, provided that transparency and risk-sharing mechanisms are in place. The study concludes that cryptocurrencies can be considered lawful property under Islamic law when they are free from ribā (usury), maysir (gambling), and excessive gharar, thereby providing a solid foundation for issuing fatwas and designing regulations.
Digital Financing Business Models for MSMEs in Indonesia: Effect on Financial Access, Productivity, and Job Creation toward SDG 8 Satya, Adji Dwi; Cupian; Faisal, Yudi Ahmad
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.v13i6.4336

Abstract

This study examines the role of digital financing business models in improving financial access and supporting MSME performance in Indonesia, aligned with SDG 8 goals of increasing productivity and job creation. Using a quantitative approach, the study surveyed 120 MSME owners from the Jakpreneur program in Jakarta. Quantitative data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that a well-designed digital financing business model significantly increases MSMEs’ use of digital financing platforms, which in turn improves financial access. Financial access has a strong positive effect on productivity and facilitates job creation, primarily through better employee welfare and capacity expansion. These findings highlight that digital financing not only enhances access to capital but also drives operational efficiency and sustainable business growth. The study contributes to the understanding of how digital financial solutions can act as a catalyst for inclusive economic development and provides insights for platform providers, policymakers, and future researchers to optimize their role in empowering MSMEs.
Strengthening Corporate Governance to Enhance Carbon Emission Disclosure: Evidence from Indonesian Listed Companies Rangkuti, Maryam Monika; Pasaribu, Asmara Wildani; Rahma, Raudatur
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.v13i6.4343

Abstract

In recent years, increasing global attention to climate change and environmental accountability has driven companies, including those in Indonesia, to enhance transparency through carbon emission disclosure as part of their corporate governance practices. This study investigates the influence of corporate governance in enhancing carbon emission disclosure among Indonesian listed companies. Grounded in legitimacy and stakeholder theory, the study examines whether shareholder pressure moderates the governance–disclosure relationship. Using panel data from 33 firms over the 2021–2023 period (99 firm-year observations), this research applies a Random Effect Model (REM) regression approach with company size and profitability as control variables. The results indicate that corporate governance has a positive and significant impact on carbon emission disclosure, suggesting that good governance promotes transparency and accountability in environmental performance. However, shareholder pressure weakens this relationship, implying that excessive financial performance pressure can reduce the effectiveness of governance systems in supporting sustainability transparency. These findings highlight the importance of aligning governance mechanisms with long-term sustainability goals and strengthening policy frameworks to promote carbon-related disclosure in Indonesia.

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