cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Budi Setiawan
Contact Email
jurnal.ibik@gmail.com
Phone
+62251-8337733
Journal Mail Official
jurnal.ibik@gmail.com
Editorial Address
Kampus Institut Bisnis dan Informatika Kesatuan Jalan Ranggagading No. 1 Bogor 16123
Location
Kota bogor,
Jawa barat
INDONESIA
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
 87   88   89   90   91 
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.
Exploring the Role of Government Fiscal Stimulus on Financial Markets During Global Recessions Eni Minarni
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.v13i6.4438

Abstract

Global economic recessions have historically triggered severe disruptions in financial markets, leading to declining investment, reduced liquidity, and loss of investor confidence. In response, governments often employ fiscal stimulus policies as a countercyclical measure to restore stability and promote economic recovery. This research aims to examine the effects of government fiscal stimulus on financial markets during global recessions, focusing specifically on the 2008 financial crisis and the 2020 COVID-19 pandemic recession. Using a qualitative research method with a literature review approach, this research synthesizes previous research findings to analyze how fiscal interventions influence stock market performance, bond yields, exchange rates, and overall economic recovery. The findings reveal that fiscal stimulus generally leads to positive stock market performance, lower bond yields, and mixed reactions in exchange rates. The research also highlights long-term fiscal sustainability concerns, including rising public debt and potential inflationary pressures. The results conclude that well-designed and timely fiscal policies are essential to restoring market confidence and stabilizing economies during periods of global crisis. This research contributes to the existing literature by providing a comparative analysis of fiscal stimulus effects across two major global recessions and offering valuable insights into the broader implications for financial market dynamics.
Whistleblowing Studies for Corruption Prevention in Indonesian Local Governments: A Systematic Literature Review Waromi, Juliana; Falah , Syaikhul
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.v13i6.4448

Abstract

Corruption remains a persistent challenge in Indonesian local governments, exacerbated by decentralization that increases fiscal autonomy and opportunities for misconduct. Weak internal controls, political interference, and cultural barriers often hinder early detection and prevention efforts. Whistleblowing systems offer a promising internal mechanism to address these issues by enabling insiders to report irregularities safely. This study aims to map the development of whistleblowing research focused on corruption prevention and detection in local government settings. A systematic literature review was conducted, analyzing fifty-eight international journal articles published between 2015 and 2025. The process followed a structured protocol with database searches, duplicate removal, and full-text eligibility assessment to ensure relevance and quality. Findings reveal a sharp rise in publications since 2020, reflecting growing policy attention. Key themes include reporting intentions, institutional protections, leadership influence, and digital integration. Whistleblowing serves dual roles in deterring potential fraud through perceived risks and uncovering actual malfeasance via insider tips. Effective implementation requires secure channels, strong legal safeguards, and supportive organizational cultures. The review concludes that whistleblowing strengthens governance integrity when embedded in comprehensive anti-corruption strategies. Local governments should prioritize anonymous digital platforms and leadership commitment to enhance reporting rates.
Implementation of SIPD in Regional Financial Management: Evidence from Murung Raya Regency Hersadjati, Maximilianus Aditya; Irawan; Benius
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.v13i6.4462

Abstract

This study aims to analyze the application of the regional government information system in enhancing the effectiveness and efficiency of financial management and administration. The regional government information system is a national digital system designed to integrate the entire regional financial cycle from planning, budgeting, execution, and reporting to evaluation. Using a mixed methods approach, this research combines quantitative analysis of regional budget, budget realization reports, and regional government information system metadata with qualitative analysis through interviews, observations, and questionnaires based on the DeLone & McLean model. The findings indicate that regional government information system implementation significantly contributes to improving expenditure realization accuracy, consistency between planning and budgeting documents, and reporting efficiency. The average user perception score for system quality reached 4.2, with performance impact rated very good (4.4). However, technical challenges such as server instability and limited digital human resources remain barriers to optimal implementation. This research reinforces the relevance of Musgrave’s theory on fiscal allocation efficiency and the DeLone & McLean model in evaluating public information systems.
Determinants of Financial Well-Being: A Systematic Review of SEM Evidence Sarlawa, Rita; Ali, Muhammad
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.v13i6.4477

Abstract

This study aims to conduct a comprehensive systematic literature review of research on financial well-being using structural equation modeling from 2020 to 2025. Based on more than 80 empirical studies, the review establishes a unified framework that links financial literacy, psychosocial traits, behavior, digital inclusion, and resilience. This method review follows PRISMA guidance and applies SEM-specific criteria. The findings indicate that financial well-being is primarily influenced by behavioral mediation pathways, where literacy and skills enhance budgeting, saving, and debt management. Psychosocial factors, such as self-efficacy, locus of control, and hope, serve as mediators that strengthen these behavioral pathways. Additionally, digital financial literacy expands access and encourages informed financial decisions. Despite progress, differences persist across demographics and regions, influenced by factors such as gender, age, religiosity, and socio-economic status. Methodological differences between CB-SEM and PLS-SEM result in discrepancies in effect sizes, underscoring the importance of transparency and robustness. Policy efforts, such as counseling, safety nets, and debt relief, improve financial well-being. The review advocates for future research using panel structural equation modeling, experimental designs, and cross-country tests to strengthen causal claims and applicability. This synthesis provides a framework that supports the integration of theory and evidence-based policies to enhance financial resilience and inclusion.
Fiscal Independence and Effectiveness of Regional Revenue on Human Development Index: A Path Analysis Wijaya, Erlangga; Tuah, Sunaryo N.; Tiawon, Harin
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.v13i6.4491

Abstract

Human development is strongly influenced by regional fiscal capacity, particularly the management of local own-source revenue and fiscal independence. This study examines the direct and indirect effects of local own-source revenue and fiscal independence on the human development index. This study employs a quantitative method, using secondary data on local own-source revenue, fiscal ratios, and human development index indicators, and applies path analysis to estimate the relationships among the variables. Results show that local own-source revenue significantly and positively affects fiscal independence (β = 0.68), which in turn has a strong positive effect on the human development index (β = 0.52). Local own-source revenue also exerts a direct effect on the human development index (β = 0.32), yielding a total effect of 0.674 through fiscal independence. These findings underscore the strategic role of locally generated revenue and fiscal autonomy in promoting human development. Strengthening the management of local own-source revenue and enhancing fiscal governance can reduce reliance on intergovernmental transfers and accelerate inclusive development.
Economic and Fiscal Determinants of Regional Own-Source Revenue: Evidence from Kapuas Regency (2015–2024) Yaya; Tuah, Sunaryo N.; Benius
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.v13i6.4514

Abstract

In Indonesia's fiscal decentralization framework, many local governments face ongoing challenges in achieving stable and adequate regional revenues despite having greater autonomy to manage economic potential. This study provides an empirical analysis of economic, demographic, and fiscal factors influencing regional own-source revenue during the period 2015–2024. Using time series data and a multivariate regression method, the research examines the effects of gross regional domestic product, population size, number of restaurants, and government spending on regional own-source revenue. Data were obtained from official statistical publications and regional fiscal reports and supported by national-level literature to strengthen contextual interpretation. The findings indicate that economic growth, demographic expansion, and government expenditure have significant impacts on regional own-source revenue, while the restaurant sector also contributes positively as a potential source of revenue enhancement. The study recommends intensifying tax collection, optimizing the role of the restaurant sector, and improving the strategic allocation of government expenditure to strengthen revenue capacity. It further highlights the importance of adaptive fiscal strategies in response to economic transformation and evolving regulatory frameworks over the past decade.
Effectiveness and Efficiency of Regional Budget Performance: Evidence from North Barito Regency (2020–2024) Sari, Renny Indah Purnama; Tuah, Sunaryo N.; Benius
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.v13i6.4517

Abstract

This study analyzes the effectiveness and efficiency of the implementation of the regional revenue and expenditure budget in North Barito Regency from 2020 to 2024. Using a descriptive quantitative approach and longitudinal analysis, the research evaluates fiscal performance based on key indicators: revenue realization, expenditure absorption, and budget composition. The findings reveal that the average effectiveness ratio of locally generated revenue reached 98.26%, indicating strong performance and surpassing targets in 2024. Meanwhile, the efficiency ratio of regional expenditure remained consistently above 99%, reflecting disciplined budget execution. However, the composition of spending was dominated by operational expenditures, particularly personnel costs, which accounted for over 40% of total spending. Capital expenditure fluctuated and peaked in 2023 yet remained below optimal levels for long-term development impact. The study identifies persistent fiscal deficits each year, offset by increasing net financing, with the highest budget financing surplus recorded in 2024. These trends suggest both potential efficiency and weaknesses in planning and absorption. The research concludes that while regional revenue and expenditure budget implementation in North Barito is relatively effective and efficient, structural challenges remain.
Tax Regulatory Reforms and Business Sustainability in the Palm Oil Sector: A Systematic Review Tandiawan, Vira
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.v13i6.4518

Abstract

The palm oil industry is vital to the regional economy but faces significant challenges regarding tax management and compliance with evolving regulations. Despite the Omnibus Law’s aim to simplify Indonesia’s tax system and enhance transparency, its specific impacts on tax management strategies in the palm oil sector remain poorly understood. This study examines the impact of tax regulatory reforms on tax management strategies and business sustainability in the palm oil plantation sector in Central Sulawesi. Through a systematic literature review, this research synthesizes existing studies on tax management, regulatory changes, and sustainability practices in the palm oil industry. The findings highlight that while tax reforms have improved compliance and incentivized sustainable practices, businesses still face challenges in adapting to the frequent regulatory changes and balancing sustainability with financial pressures. Tax incentives for sustainable practices, such as reforestation and carbon emission reduction, have become key motivators for companies to integrate environmental and social responsibility into their operations. However, barriers such as high implementation costs and inconsistent adoption across businesses hinder full compliance. This research contributes to understanding how tax reforms can be leveraged to foster sustainability in the palm oil sector, especially in emerging markets like Indonesia.
Fiscal Transfers and Community Economic Welfare: Evidence from Murung District Damayanti, Sari; Tuah, Sunaryo N.; Benius
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.v13i6.4521

Abstract

Indonesia’s fiscal decentralization provides village funds and tax revenue sharing funds to strengthen village autonomy, support public services, and enhance community economic welfare. This study examines the impact of village fund allocation, village fund, and tax revenue sharing funds on the economic welfare of communities across 13 villages in Murung District, Murung Raya Regency, from 2020 to 2024. Using a quantitative explanatory approach, the research applies descriptive and inferential statistical methods, including validity and reliability tests, multiple linear regression, and significance testing. The findings reveal that fund allocation, village fund, and tax revenue sharing funds significantly influence key indicators of economic welfare, such as household income, access to clean water, and the growth of active micro-enterprises. Among these, village funds emerge as the most dominant variable, contributing directly to economic participation and service access. The regression model demonstrates strong predictive power. These results align with theories of fiscal decentralization, public finance allocation, and welfare economics emphasizing the role of targeted fiscal transfers in reducing inequality and enhancing local development. The study recommends optimizing sharing funds for productive programs, integrating fiscal planning with SDGs and performance indicators, and strengthening governance, transparency, and community participation.

Page 89 of 95 | Total Record : 944

 87   88   89   90   91 

Filter by Year

2013 2026


Reset
Filter By Issues
All Issue Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026 Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025 Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025 Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025 Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025 Vol. 13 No. 2 (2025): JIAKES Edisi April 2025 Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025 Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024 Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024 Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024 Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024 Vol. 12 No. 2 (2024): JIAKES Edisi April 2024 Vol. 12 No. 1 (2024): JIAKES Edisi Februari 2024 Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023 Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023 Vol 11 No 1 (2023): JIAKES Edisi April 2023 Vol. 11 No. 1 (2023): JIAKES Edisi April 2023 In Press Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022 Vol 10 No 3 (2022): JIAKES Edisi Desember 2022 Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022 Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022 Vol. 10 No. 1 (2022): JIAKES Edisi April 2022 Vol 10 No 1 (2022): JIAKES Edisi April 2022 Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021 Vol 9 No 3 (2021): JIAKES Edisi Desember 2021 Vol. 9 No. 2 (2021): JIAKES Edisi Agustus 2021 Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021 Vol 9 No 1 (2021): JIAKES Edisi April 2021 Vol. 9 No. 1 (2021): JIAKES Edisi April 2021 Vol 8 No 3 (2020): JIAKES Edisi Desember 2020 Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020 Vol. 8 No. 2 (2020): JIAKES Edisi Agustus 2020 Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020 Vol. 8 No. 1 (2020): JIAKES Edisi April 2020 Vol 8 No 1 (2020): JIAKES Edisi April 2020 Vol 7 No 3 (2019): JIAKES Edisi Desember 2019 Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019 Vol 7 No 1` (2019): JIAKES Edisi April 2019 Vol 6 No 3 (2018): JIAKES Edisi Desember 2018 Vol 6 No 2 (2018): JIAKES Edisi Agustus 2018 Vol 6 No 1 (2018): JIAKES Edisi April 2018 Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017 Vol 5 No 1 (2017): JIAKES Edisi April 2017 Vol 4 No 2 (2016): JIAKES Edisi Agustus 2016 Vol 4 No 1 (2016): JIAKES Edisi April 2016 Vol 3 No 3 (2015): JIAKES Edisi Desember 2015 Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015 Vol 3 No 1 (2015): JIAKES Edisi April 2015 Vol 2 No 3 (2014): JIAKES Edisi Desember 2014 Vol 2 No 2 (2014): JIAKES Edisi Agustus 2014 Vol 2 No 1 (2014): JIAKES Edisi April 2014 Vol 1 No 3 (2013): JIAKES Edisi Desember 2013 Vol 1 No 2 (2013): JIAKES Edisi Agustus 2013 Vol 1 No 1 (2013): JIAKES Edisi April 2013 More Issue