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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 944 Documents
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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.
The Effect of Tax Revenue Sharing Funds in Encouraging Fiscal Independence and Local Own-Source Revenue Growth Saruni; Tiawon, Harin; Hukom, 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.v13i6.4587

Abstract

Effective regional fiscal management is crucial for sustainable development, yet many regions rely heavily on central transfers, limiting their financial autonomy. This study investigates the role of the tax revenue sharing fund in enhancing fiscal independence and promoting the growth of regional own-source revenue. The study aims to analyze both the direct effect of the fund on regional own-source revenue and its indirect effect through fiscal independence. A quantitative approach using path analysis with panel data was employed, and classical assumption tests confirmed no violations in normality, multicollinearity, heteroscedasticity, autocorrelation, or linearity. The model explains 59% of the variance in regional own-source revenue growth. Findings show that the tax revenue sharing fund significantly influences fiscal independence and directly affects regional own-source revenue growth. Fiscal independence also mediates the relationship between the fund and revenue growth, with a total effect of 0.646. The study concludes that the fund plays a strategic role as both a fiscal transfer and a catalyst for strengthening local revenue structures, supporting sustainable regional autonomy.
Core Tax Administration System from the Perspective of the Theory of Planned Behavior Mutammimah; Pamungkas, Supan; Mayangsari, Sekar
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.v13i6.4608

Abstract

The adoption of digital tax administration systems is crucial for enhancing tax compliance and administrative efficiency. Understanding the factors that influence taxpayers’ intentions and actual usage is essential for effective implementation. This study aims to examine how attitudes, perceived social norms, and perceived behavioral control affect taxpayers’ intentions to use digital tax systems, and how these intentions, along with perceived behavioral control, impact actual usage. A quantitative approach was employed, using a survey to collect data from 200 taxpayers who actively use the system. The data were analyzed using structural equation modeling with partial least squares. Results show that attitudes, social norms, and perceived behavioral control significantly shape taxpayers’ intentions, while both intention and perceived behavioral control positively influence actual system usage. These findings support the applicability of the theory of planned behavior in understanding the adoption of digital tax systems. The study offers practical insights for tax authorities to enhance system uptake by promoting positive attitudes, supportive social expectations, and stronger perceptions of control among users.
Sustainable Livelihood Index for Sharia-Based Micro, Small, and Medium Enterprises: A Feyerabendian Approach Sukriyah; Khomsiyah
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.v13i6.4635

Abstract

Micro, small, and medium enterprises that operate according to Islamic principles form a vital part of Indonesia’s economy, yet existing sustainability measurement tools rarely reflect their unique ethical and spiritual characteristics. This study aims to develop a conceptual model of the Sustainable Livelihood Index specifically designed for these Sharia-based enterprises. The research adopts a qualitative conceptual approach that combines philosophical analysis and extensive literature review, guided by Paul Feyerabend’s principles of methodological pluralism and theoretical proliferation. Core Islamic values such as distributive justice, social responsibility, environmental stewardship, trustworthiness, and sincerity are systematically integrated into the five traditional dimensions of human, physical, financial, social, and environmental capital. The resulting model presents a hierarchical framework supported by concrete sample indicators that are both practical and faithful to Islamic teachings. This new index offers a flexible, context-sensitive tool that captures economic, ethical, social, and spiritual performance simultaneously. The model has direct implications for entrepreneurs, Islamic financial institutions, and policymakers seeking to strengthen sustainable and resilient Sharia-compliant economic development. It also lays a solid foundation for future empirical testing and wider application across the Muslim business community.

Page 90 of 95 | Total Record : 944

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