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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 Role of Financial Technology Adoption on Financial Inclusion among Unbanked Populations Nahwan, Darwin
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.v13i6.4348

Abstract

The level of financial inclusion in Indonesia continues to increase, but there is still a gap between urban and rural areas. Unbanked groups such as informal entrepreneurs and women in the suburbs face barriers to accessing formal financial services. Although financial technology is growing rapidly, its adoption among low-income earners is still hampered by infrastructure, cost, and digital literacy factors. This study aims to analyze the driving and inhibiting factors of financial technology adoption by unbanked groups from a development economics perspective. The study used a mixed methods approach, with a focus on quantitative surveys on 100 respondents and qualitative interviews on 10 key informants. Data analysis includes logistic regression to measure the influence of socio-economic variables and thematic coding to uncover risk perceptions and cultural barriers to Financial Technology adoption. This study shows that financial technology adoption is influenced by socio-economic factors such as age, type of business, and income. MSMEs in the food sector are 4.5 times more likely to adopt financial technology than households due to the need for efficiency and microtransactions. Expanding financial inclusion requires collaboration among government, service providers, and communities to strengthen infrastructure and build trust.
Recognizing the Effect of Profitability as a Moderator in Determining Stock Price Changes Wahdi, Nirsetyo; Pantun; Lestari, Adria Wuri; Santoso, Aprih; Awaludin, Dipa Teruna
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.v13i6.4351

Abstract

Industrial development plays an important role in supporting Indonesia’s economic growth, particularly in the property sector, which attracts increasing investor interest. This study examines the effect of the price earnings ratio, current ratio, and debt to equity ratio on stock prices of property sector companies listed on the Indonesia Stock Exchange, with return on assets as a moderating variable. The study uses panel data from 12 property companies over the 2018–2022 period. Panel data regression with moderation analysis is applied using EViews version 12. The results indicate that the price earnings ratio and return on assets have a significant effect on stock prices, while the current ratio and debt to equity ratio do not show a significant influence. The moderation analysis reveals that Return on Assets strengthens the relationship between the price earnings ratio and stock prices, but does not moderate the effects of liquidity and leverage ratios. The coefficient of determination shows that the independent and moderating variables explain 37.58 % of stock price variation, while the remaining variation is influenced by other factors not examined in this study. These findings provide useful insights for investors and related institutions in evaluating stock price movements in the property sector.
The Effect of Public Trust on Individual Taxpayer Compliance with Minangkabau Culture as a Contextual Factor Adriansyah; Zuriadah Ismail; Anis Suriati 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.v13i6.4366

Abstract

Tax compliance remains a challenge in Indonesia despite the growing number of registered taxpayers, particularly in West Sumatra, where socio-cultural values shape economic behavior. This study examines the effect of public trust on individual taxpayer compliance by incorporating the Minangkabau culture as a contextual factor. Using a quantitative explanatory design, data were collected from 393 individual taxpayers through a structured questionnaire and analyzed with Partial Least Squares–Structural Equation Modelling (PLS-SEM). The analysis assessed measurement validity and reliability, as well as structural relationships using R², F², and bootstrapping. Results indicate that public trust positively and significantly affects tax compliance (β = 0.309; p < 0.001), while Minangkabau culture also has a positive direct effect (β = 0.178; p = 0.005). However, its moderating role in the trust–compliance relationship is insignificant (p > 0.10). These findings emphasize that both institutional trust and cultural norms independently influence tax compliance. The study contributes to tax compliance literature by integrating institutional and cultural perspectives and suggests that tax authorities enhance transparency and incorporate local cultural values in community-based tax education.
Business Ethics in Moderating the Relationship Between Sustainability Governance and Digital Transformation on Firm Performance Darmawan, Arya; Khomsiyah; Aryati, Titik
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.v13i6.4374

Abstract

In the face of escalating global and domestic challenges, sustainability governance has emerged as a critical corporate priority, reflecting the growing demand for organizations to align profitability with environmental responsibility, social accountability, and ethical integrity. This study examines and analyzes the influence of sustainability governance and digital transformation on firm performance, with business ethics as a moderating variable. The sample in this study consists of 156 companies from the basic materials, consumer non-cyclicals, consumer cyclicals, energy, and industrials sectors listed on the Indonesia Stock Exchange during the 2022–2023 period, resulting in 312 observations. This research employs a quantitative approach using panel data regression methods. The findings of this study reveal that the integration of sustainable governance introduced as a novel aspect of this research significantly contributes to improving firm performance. In contrast, digital transformation was found to have no positive impact on firm performance. Furthermore, business ethics is able to strengthen the relationship between sustainability governance and digital transformation on firm performance. This research contributes to the development of stakeholder and agency theories, as well as practical implications for regulators, companies, and society in integrating sustainability and digitalization into corporate governance frameworks.
Factors Influencing Financial Report Quality and Accountability in Mosque Management Chrisna, Heriyati; Andriany Nasution, Nina; Sasmita, Puteri Keshya Adisty
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.v13i6.4376

Abstract

Mosque financial accountability is crucial for maintaining public trust, yet many mosques in Medan City face challenges in producing high-quality financial reports. This study aims to examine factors influencing the quality of mosque financial reports, including human resource competence, financial management practices, internal control systems, information technology utilization, stakeholder roles, and trustworthiness. Guided by Stewardship Theory, which emphasizes ethical management, the study explores how these factors enhance transparency in mosque financial reporting. A quantitative approach was used, with primary data collected through questionnaires from 21 mosque administrators in Medan City, selected via non-probability convenience sampling. Multiple linear regression analysis was applied to analyze the data. The findings show that financial management practices and trustworthiness significantly affect the quality of financial reports, while human resource competence, internal control systems, information technology utilization, and stakeholder roles have no significant individual impact but collectively do. These results suggest that ethical stewardship and structured financial practices are key to improving report quality. Mosque administrators should prioritize training in financial management and technology adoption to enhance accountability. This study highlights the importance of trustworthiness and offers practical recommendations for improving financial transparency in Medan’s mosques.
Quantitative Analysis of Entrepreneurial Orientation and Managerial Competence on Cooperative Performance in Indonesia Fahmi, Indra; Farida
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.v13i6.4403

Abstract

Several cooperatives in Indonesia have struggled to maintain consistent growth and achieve sustainable performance, facing challenges from market competition, limited managerial capacity, and rapidly changing economic conditions. The declining performance of several cooperatives in Indonesia highlights the need to understand strategic factors that influence organizational effectiveness. This study aims to examine the effects of entrepreneurial orientation and managerial competence on cooperative performance and to assess the mediating role of innovation. Using a mixed-method approach, the research synthesises qualitative and quantitative insights from 32 academic and institutional sources and employs regression and mediation analyses to evaluate six hypotheses. The findings show that entrepreneurial orientation significantly enhances both performance and innovation, with innovation partially mediating this relationship. Meanwhile, managerial competence exerts a strong direct influence on performance but does not demonstrate a significant indirect effect through innovation. These results indicate that entrepreneurial orientation contributes more dynamically to cooperative development through innovation pathways, whereas managerial competence strengthens operational stability. The study provides integrated evidence on the strategic and structural dynamics necessary to improve cooperative performance in Indonesia.
Empirical Analysis of Innovation-Driven Strategies on Vocational School Graduate Competitiveness in the Industry 4.0 Era Chaerunnisa; Hendrayati, Heny; Hurriyati, Ratih; Dirgantari, Puspo Dewi; Harto, Budi
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.v13i6.4413

Abstract

The fourth industrial revolution has changed the economic landscape and labor market, creating disruption in various sectors and increasing demand for graduates with 21st-century skills. However, there is a striking difference between the competencies of vocational high school graduates and the growing needs of industry 4.0, as evidenced by the high unemployment rate. Previous research on the impact of transformational leadership, industry partnerships, and teacher talent management on graduate competitiveness has often shown inconsistent results and indicated the presence of a suspected mediating factor, namely school innovation culture. This study is explanatory and quantitative, applying a Partial Least Squares Structural Equation Modeling approach involving 150 respondents from vocational high schools. The analysis shows that industry partnerships have an influential and largest direct effect on school innovation culture (β=0.698) and graduate competitiveness (β=0.667). Furthermore, teacher talent management contributes (β=0.251) to graduate competitiveness. School innovation culture shows an influential mediating role in the relationship between industry partnerships and graduate competitiveness (β=0.151), but has no effect on the relationship with other strategic variables. These findings indicate the importance of strengthening strategic industry partnerships and the need to implement concrete innovation incentive policies to accelerate the transformation of vocational schools.
Excise Tax Increases and the Rise of Illicit Cigarettes in Bali Province Arsyadani, Fachri; Subawa, Nyoman Sri
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.v13i6.4424

Abstract

This study examines how well Indonesia’s excise tax policy reduces cigarette consumption in Bali Province, focusing on illicit cigarette circulation as a middle factor and economic, psychological, and law enforcement elements as adjusting factors. The aim is to check direct effects of tax increases on consumption, the mediating role of illicit circulation, and moderating influences, while suggesting better policy coordination. A quantitative approach uses partial least squares structural equation modeling on data from 358 adult smokers across nine districts, collected through an online questionnaire with five-point agreement scales. Results show tax rises strongly boost illicit circulation but only slightly raise total consumption, with no significant mediation as illegal products simply replace legal ones. Law enforcement weakens the tax-illicit link, but economic and psychological factors do not. In conclusion, excise hikes alone fail to curb smoking due to low price sensitivity and substitution; integrated fiscal-enforcement measures, regional rate adjustments, digital tracking, and public education are needed for effective health and revenue outcomes.
The Effect of Tax Knowledge in Moderating the Connection between the Theory of Planned Behavior and Taxpayer Compliance Wahyuandari, Wenni; Talithahandari, Aisyah
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.v13i6.4428

Abstract

Tax compliance plays a vital role in maintaining Indonesia’s fiscal sustainability, as tax revenue remains the country’s primary source of income. However, challenges in ensuring consistent taxpayer compliance continue to arise despite various regulatory efforts by the government. This study aims to examine the influence of attitudes, subjective norms, and perceived behavioral control on taxpayer compliance within the framework of the theory of planned behavior, while also assessing the moderating effect of tax knowledge. Using a quantitative approach, data were gathered from 100 individual taxpayers through a structured questionnaire, and the analysis was conducted using SmartPLS 3.2.9 with the Structural Equation Modeling (SEM) technique. The findings reveal that attitudes, subjective norms, and perceived behavioral control significantly and positively affect taxpayer compliance. Furthermore, tax knowledge moderates these relationships, indicating that individuals with higher tax knowledge demonstrate more consistent and rational compliance behavior, as their understanding helps reduce the influence of external behavioral factors.
The Effect of Financial Literacy, Fintech Exposure, Accounting Information, and Investor Psychology on Investment Decisions Herijawati, Etty; Wi, Peng
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.v13i6.4433

Abstract

Rapid advancements in digital financial services have transformed how individuals access, process, and respond to investment information, yet the combined effects of financial literacy, fintech exposure, accounting information, and investor psychology on investment behavior remain insufficiently explained. This study aims to examine how these factors shape investment decisions, with investment interest functioning as a mediating variable. Using a quantitative cross-sectional approach, data were obtained from 300 active investors through structured questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares. The results show that all four determinants significantly and positively influence investment decisions both directly and indirectly through investment interest, with fintech exposure emerging as the strongest predictor. The proposed model accounts for 72% of the variance in investment interest and 78% of the variance in investment decision quality. These findings underscore the importance of integrating financial education, psychological preparedness, and digital literacy within fintech ecosystems to strengthen investor engagement and enhance decision-making quality.

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