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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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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.
The Influence of Social Norms on Voluntary Tax Compliance Mediated by Personal Norms and Moderated by Tax Morale Marfiana, Andri; Fitriandi, Primandita; Supriyadi
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.v13i6.4465

Abstract

Amid persistent challenges in improving voluntary tax compliance in Indonesia, particularly among non-employee individual taxpayers whose income is harder to monitor, this study investigates how social norms influence voluntary tax compliance among non-employee individual taxpayers, focusing on the mediating role of personal norms and the moderating role of tax morale. The research aims to explain behavioral mechanisms that drive voluntary compliance by integrating social, psychological, and moral dimensions into the tax compliance framework. Using a quantitative method with 211 respondents, the study employs PLS-SEM to analyze relationships among variables, supported by secondary data from literature using Harzing’s Publish or Perish and VOSviewer. The article discusses the interconnection between social norms and internalized personal values that shape taxpayers’ ethical decision-making in fulfilling tax obligations. Findings reveal that social norms significantly affect personal norms, which positively influence voluntary tax compliance. Social norms also have a direct impact on compliance behavior, while tax morale strengthens the overall relationship, emphasizing the role of moral and social reinforcement in building a culture of voluntary tax compliance in Indonesia. This study contributes by providing empirical evidence on the role of social and moral factors in enhancing voluntary tax compliance.
Behavioral and Cultural Determinants of Whistleblowing Intention and Fraud Prevention Sudiadnyani, I Gusti Agung Oka; Pratiwi, Ni Made Wirasyanti Dwi; Wahyuni, Luh Mei
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.v13i6.4468

Abstract

Fraud remains a serious challenge in Indonesia, causing substantial financial losses and undermining governance, thereby highlighting the critical role of whistleblowing intention as a key mechanism for effective fraud prevention in public sector organizations. This study aims to examine the effects of attitude toward behavior, subjective norms, and perceived behavioral control on whistleblowing intention, as well as the moderating influence of local wisdom-based cultural value. Primary data were collected from 203 organizational units in provincial, regency, and city governments across West Sumatra and Riau. The analysis was conducted using a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that attitude toward behavior and perceived behavioral control significantly increase whistleblowing intention, while subjective norms do not. Cultural values based on local wisdom do not significantly moderate this relationship. Furthermore, whistleblowing intention positively influences fraud prevention by enhancing ethical culture, strengthening anti-fraud controls, and improving internal monitoring processes. These results suggest that organizations should prioritize ethics training, strengthen whistleblower protection, and improve the accessibility and safety of reporting channels to enhance employees’ willingness to report fraud, rather than relying solely on social influence or cultural norms to encourage whistleblowing behavior.
Managerial Ownership and Institutional Ownership: Enhancing the Earnings Response Coefficient with CSR Naimah, Zahroh; Yuldi, Arsy Furqan
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.v13i6.4469

Abstract

This study examines how Corporate Social Responsibility (CSR) affects the Earnings Response Coefficient (ERC) and investigates the moderating roles of managerial and institutional ownership in publicly listed financial sector firms. The research aims to provide insight into how ownership structures influence the market’s response to accounting earnings when CSR initiatives are disclosed, highlighting the interaction between governance and financial reporting. Using secondary data from annual reports of financial sector firms listed on the IDX from 2018 to 2023, 184 firm-year observations were analyzed via regression analysis. The study explores the differential moderating effects of managerial versus institutional ownership on the CSR–ERC relationship, explaining how investor focus and ownership incentives shape market reactions. CSR positively impacts ERC, indicating that higher CSR disclosure enhances market responsiveness to earnings. Managerial ownership does not significantly alter this relationship, whereas institutional ownership moderates and reduces the CSR–ERC effect, suggesting that investors with strong institutional involvement focus more on firm fundamentals than CSR disclosures when assessing earnings response.
The Influence of ESG Performance on Firm Value with Financial Performance as an Intervening Variable Dinarjito, Agung
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.v13i6.4476

Abstract

Investor attention is increasingly shifting beyond financial performance to include environmental, social, and governance factors, as companies’ commitment to sustainable and ethical practices can influence perceptions, long-term value, and overall corporate performance. This study examines the impact of ESG performance on firm value, with financial performance as a mediating variable, focusing on non-financial companies listed on the Indonesia Stock Exchange. A quantitative approach was employed, using secondary data from Bloomberg and financial statements of 30 purposively selected companies over the 2020–2023 period. Data were analyzed using descriptive statistics and Partial Least Squares–Structural Equation Modeling. The findings indicate that while aggregate ESG performance enhances financial performance, it does not directly affect firm value. Environmental and social performance influence firm value both directly and indirectly, whereas governance improvements primarily strengthen financial performance without a direct effect on firm valuation. Financial performance was found to mediate the relationship between ESG performance and firm value. These results highlight the differentiated roles of ESG components, showing that environmental and social initiatives contribute to both financial and market outcomes, while governance mainly supports financial efficiency. The study implies that companies should strategically align ESG initiatives with financial management to maximize firm value through indirect channels.
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.

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