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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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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.
The Effect of Allocation Fund and Regional Revenue on Fiscal Independence: Evidence from Murung Raya Fitriadi; Miar; Hokum, Alexandra
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.v13i6.4522

Abstract

This study analyzes the effect of locally generated revenue, general allocation funds, and special allocation funds in improving regional fiscal independence in Murung Raya Regency, Central Kalimantan, Indonesia. Despite more than two decades of fiscal decentralization, the regency still shows very low fiscal independence, with own-source revenue contributing less than 11% of total revenue while dependence on central government transfers exceeds 88%. The objective is to empirically examine which revenue component truly drives fiscal independence using quarterly data from 2018 to 2024. The research applies descriptive statistics, fiscal ratio analysis, and multiple linear regression on 28 quarterly observations. The results show that only locally generated revenue has a significant positive effect on the fiscal independence ratio, while general allocation funds and special allocation funds have no significant impact. The regression model explains 82% of the variation in fiscal independence and fulfills all classical assumption tests. The study concludes that increasing fiscal independence in Murung Raya Regency can only be achieved by strengthening locally generated revenue through better exploitation of local economic potential, tax administration reform, and institutional improvement. Relying on transfer funds, regardless of their size, will not reduce fiscal dependence or create sustainable regional autonomy.
Fiscal Capacity, Tax Potential, and Regional Revenue Independence in Palangka Raya Vinita, Lesliana; Hukom, Alexandra; Zakiah, Wiwin
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.v13i6.4523

Abstract

Local own-source revenue independence is essential for achieving fiscal autonomy and sustainable local development. This study aims to examine the influence of fiscal capacity, regional tax potential, and financial governance on local own-source revenue independence. A quantitative approach was employed using 40 quarterly data points, and multiple linear regression was applied to measure the direct and simultaneous effects of the three variables. The findings reveal that all independent variables positively and significantly affect local own-source revenue independence, with local tax potential exerting the strongest influence. This highlights the importance of optimizing tax potential through effective administration, digitalization, and taxpayer compliance. In addition, sound financial governance, characterized by transparency, accountability, and efficiency, enhances the utilization of fiscal resources, thereby strengthening fiscal independence. Collectively, these variables explain 81% of the variance in local own-source revenue independence, indicating a robust model. The study concludes that increasing local tax potential, combined with effective governance mechanisms, is critical for reducing reliance on external transfers and promoting fiscal autonomy. Policymakers are encouraged to focus on tax system reform, enhancing fiscal management capacity, and improving governance to support sustainable local economic development.
Camping Site Recommendation System Using Collaborative Filtering Method on Campsite Indonesia Mobile Application Cakrawala, Emerald Shan; Princes, Elfindah
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.v13i6.4525

Abstract

Information overload in tourism applications poses significant challenges for users selecting relevant destinations from numerous options. This research implements Collaborative Filtering (CF) to address information overload in the Campsite Indonesia mobile application, where users face difficulties choosing from 246 camping locations. Three CF variants are evaluated: User-Based CF, Item-Based CF, and Hybrid Collaborative Filtering. The dataset comprises 746 users, 246 camping locations, 350 explicit feedback interactions (likes), and 7,306 implicit feedback interactions (views) from August 2022 to July 2025, with 94.05% sparsity in the user-item interaction matrix. The research employs CRISP-DM methodology encompassing data preparation, modeling, evaluation, and deployment phases. Experimental results demonstrate that Item-Based CF achieves superior performance with Hit Rate@10 of 0.2222 and NDCG@10 of 0.0743, significantly outperforming User-Based CF (HR@10: 0.0556, NDCG@10: 0.0215) and Hybrid CF (HR@10: 0.0000, NDCG@10: 0.0000). Item-Based CF also exhibits the highest coverage (41.10%) with 60 unique recommended locations. The system is deployed through a Flask-based REST API server with five endpoints for recommendation scenarios. This research contributes domain-specific insights for camping location recommendations in developing countries. 
Fiscal Decentralization, Financial Performance, and Human Development: Evidence from Central Kalimantan Trisna, Maria
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.v13i6.4527

Abstract

Fiscal decentralization is increasingly recognized as a strategic instrument for strengthening local financial capacity and improving the quality of public service delivery, which ultimately plays a decisive role in enhancing human development index outcomes in regions such as Central Kalimantan. This study investigated the causal relationship between fiscal decentralization, financial performance, public service efficiency, and the human development index in Central Kalimantan. This study used a quantitative approach and Smart-PLS as analysis tools. Utilizing panel data from 14 districts/cities over the 2020–2024 period, the research reveals that both fiscal decentralization and financial performance significantly and positively influence public service efficiency and the human development index. Public service efficiency itself exerts a substantial direct impact on the human development index and serves as a significant mediating variable, amplifying the indirect effects of fiscal and financial governance. Model fit indices confirm the robustness of the structural model. The findings underscore that efficient public service delivery is a critical pathway through which fiscal capacity and financial management translate into human development outcomes. These insights provide a strategic foundation for enhancing fiscal autonomy, improving service delivery, and accelerating human development in decentralized regions.
Resilience of Islamic Boarding Schools: Analyzing the Role of Islamic Social Finance in Mitigating Economic Shocks Alhifni, Anas; Ahwarumi, Biyanti
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.v13i6.4563

Abstract

This study provides a comprehensive analysis of the role of Islamic social finance in enhancing the economic resilience of Islamic boarding schools during the post-pandemic era. Employing a qualitative multiple-case study design, data were meticulously collected through in-depth interviews, participant observations, and extensive documentary analysis from three preeminent Islamic boarding schools. The findings reveal that Islamic social finance instruments encompassing Zakat, Infaq, Sadaqah, and Waqf (ZISWAF), alongside Islamic boarding schools-led business initiatives, were strategically deployed to mitigate the profound economic shocks precipitated by the COVID-19 pandemic. Three primary mechanisms were identified: financial cushioning during acute operational disruptions, entrepreneurial adaptation through innovative business model restructuring, and community empowerment via targeted socio-economic programs. The synergistic integration of Islamic social finance with Islamic boarding schools’ business enterprises was found to be a critical determinant of institutional sustainability, enabling the preservation of educational continuity and the enhancement of community welfare. This study contributes a novel conceptual model of Islamic social finance-mediated resilience, which demonstrates how religiously-grounded financial mechanisms empower traditional institutions to navigate contemporary crises through a strategic fusion of spiritual capital, social networks, and entrepreneurial acumen.
Tax Reform Elements and Taxpayer Compliance: The Moderating Role of Tax Consultants in Indonesia Laksito, Herry; Purwiyanti, Deviana 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.v13i6.4576

Abstract

Tax revenue constitutes the primary source of state funding in Indonesia, yet persistent shortfalls in collection and low taxpayer compliance remain significant challenges, particularly among individual taxpayers. Comprehensive tax reforms have been implemented to enhance organizational structure, human resource quality, information technology and databases, business processes, and regulatory effectiveness, aiming to foster voluntary compliance. However, the intermediary role of tax consultants in interpreting and applying these reforms introduces complexity, with limited understanding of how they moderate reform impacts. This study examines the influence of each tax reform element on individual taxpayer compliance, with the role of tax consultants as a moderating variable. Employing a case study approach at the Central Java I Regional Tax Office, data were collected through questionnaires from individual taxpayers and analyzed using Structural Equation Modeling. Results indicate that all five reform elements positively and significantly affect taxpayer compliance. The role of tax consultants strengthens the effects of organizational restructuring and human resource quality, shows no significant moderation on information technology and business process quality, and unexpectedly weakens the influence of regulatory effectiveness. These findings imply that tax authorities should prioritize human-centered reforms alongside accelerated digitalization to promote independent compliance.
The Influence of Managerial Ownership, Leverage, and BOPO on Creative Accounting Moderated by Corporate Governance Daud, Rabiatul Adawia Hi.; Nurkholis; Tojibussabirin, 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.v13i6.4584

Abstract

Financial reporting is essential for transparent corporate performance, yet pressures in merger and acquisition activities heighten the risk of creative accounting. This study analyzes the influence of managerial ownership, leverage, and BOPO on creative accounting practices, as well as the moderating role of Good Corporate Governance (GCG), in the context of mergers and acquisitions in Indonesia to maintain the integrity of financial statements and stakeholder trust. Using a quantitative approach, a sample of 20 companies from 159 merger & acquisition entities registered with the business competition supervisory commission for the 2019-2023 period. Secondary data from financial and annual reports were obtained from the Indonesian Stock Exchange and company websites. Moderated regression analysis through SPSS was used to test the hypotheses. The results show that managerial ownership has no significant effect, leverage has a significant negative effect, and BOPO has a significant positive effect on creative accounting. GCG does not moderate the relationship between managerial ownership and creative accounting, but strengthens the effect of leverage and weakens the effect of BOPO. These findings emphasize the interaction of these factors in influencing financial reporting integrity, providing empirical insights for the application of agency theory.

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