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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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Fiscal Transfers, Income Inequality, and Human Development: Evidence from Central Kalimantan Province Hidayat, Sarif; Zakiah, Wiwin; 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.v13i6.4636

Abstract

This study analyzes the impact of fiscal transfers from the central government and income inequality on human development in Central Kalimantan Province over the period 2020–2024. Despite steady increases in fiscal funds and improvements in human development indicators, the province continues to face challenges from persistent income inequality that limits equitable progress. Previous research often examines fiscal funds and inequality separately, leaving a gap in understanding their simultaneous effects at the local level. The objective is to examine how general allocation funds, special allocation funds, and the Gini index jointly influence the human development index using panel data from 13 regencies and 1 city. The analysis employs a fixed effect model selected after appropriate statistical tests. The results reveal that both general allocation funds and special allocation funds have significant positive effects on the human development index, with special allocation funds showing a slightly stronger contribution. In contrast, the Gini index exerts a significant negative effect, indicating that higher income inequality substantially hinders human development. The model explains 78 percent of the variation in the human development index. These findings highlight the importance of effective fiscal management combined with targeted strategies to reduce income inequality. Policymakers in Central Kalimantan should prioritize transparent use of fiscal transfers in education and health sectors while implementing inclusive programs to lower inequality, ensuring more equitable and sustainable human development across the province.  
Causal Structure of Opsen Implementation, Human Resource Capacity, and Local Own-Source Revenue Optimization Dewi, Chandra Meida; Hokum, Alexandra; Benius, 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.v13i6.4646

Abstract

Local governments in Indonesia increasingly adopt digital fiscal innovations to enhance local own-source revenue. The opsen application integrates the collection and reporting of motor vehicle tax and vehicle title transfer fee into regional financial systems. However, despite its implementation across all districts and cities, local own-source revenue performance remains uneven, suggesting that technology alone is insufficient and highlighting the need to examine the role of human resource capacity in optimizing fiscal digitalization. This study aims to analyze the relationships between opsen implementation, human resource capacity, and local own-source revenue optimization. Using a quantitative explanatory approach, data were analyzed with SPSS to examine correlations, regression, and mediating effects among variables. The results indicate that opsen implementation has a significant positive effect on local own-source revenue optimization, both directly and indirectly through human resource capacity. These findings confirm that human resource capacity plays a strategic mediating role in ensuring the effective utilization of fiscal technology. This study contributes to the literature on digital public finance by demonstrating that technological innovation must be accompanied by strong institutional and human resource capacity. The findings provide evidence-based policy recommendations for strengthening local government capacity and enhancing the sustainability of regional fiscal digitalization.
The Impact of Digitalization on Economic Growth in Indonesia: An Analysis Spline Approach Syaiful; Saputra, Samin; Yolanda, Yolanda
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.v13i6.4647

Abstract

Digitalization is currently developing very rapidly, and various studies have shown that it contributes to increased economic growth in various countries. In Indonesia, the development of digitalization is a crucial factor in driving economic growth between provinces with varying levels of technology adoption. Therefore, this study aims to explore the influence of digitalization on economic growth in Indonesia and identify the contribution of each digitalization indicator to economic growth in each province based on digitalization clusters. This study uses one dependent variable, namely economic growth, which is proxied by GRDP per capita, and five independent variables as digitalization indicators: digital access, digital use, digital capability, digital finance, and digital inequality. The analysis method used is a spline approach to capture differences in influence between provincial clusters. The research results show that the digital capability indicator contributed the most to the increase in GRDP per capita in provinces with the “Very High” cluster, followed by Digital Finance. Thus, digitalization has been shown to significantly influence economic growth in Indonesia. Improving infrastructure and adopting digital technologies, as well as reducing the digital divide, are crucial for driving inclusive and sustainable economic growth across all provinces.  
Factors Determining HIMBARA Bank Resilience: The Effect of Regulation, Adaptiveness, Assets, and Speed Abiwodo; Subroto, Athor; Umanto; Fatwa, Nur
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.v13i6.4648

Abstract

Banks play a central role in supporting economic growth by collecting and channeling public funds while maintaining customer trust. In Indonesia, state-owned banks face continuing pressure from economic uncertainty and rapid digital change, making their resilience a critical issue for national financial stability. This study aims to identify the key factors that determine the resilience of the four major state-owned banks and to examine how company performance and risk mediate these relationships. The research used questionnaires completed by 100 senior bank officials holding positions from Assistant Vice President level and above. Data were analysed using Structural Equation Modelling with Partial Least Squares. The results show that only six of the fourteen proposed hypotheses are supported. Regulation significantly improves company performance, while larger assets and faster response speed increase risk. Response speed directly strengthens bank resilience, and both company performance and risk significantly influence resilience. Adaptability, surprisingly, has no significant effect on any of the measured outcomes. The findings highlight that strong regulation, careful asset growth, and quick response capability are the most important drivers of resilience in Indonesian state-owned banks. Managers and regulators should focus on these three areas to ensure the banks remain stable and able to support long-term economic recovery.
The Role of Sustainability Reports, Earnings Quality, And Company Size In Determining Company Value Dewi, Kusuma; Kamilani, Annisa; Marlina, Tri; Triandi, Triandi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4679

Abstract

This study examines the influence of sustainability reporting, earnings quality, and firm size on firm value among companies consistently listed in the SRI-KEHATI Index during the 2020–2024 period. The decline in firm value as measured by Tobin’s Q and the downward trend in earnings quality among sustainable companies raise questions about the effectiveness of sustainability practices and financial performance in enhancing market perception. This research aims to empirically analyze how the extent of sustainability report disclosure, earnings quality based on the ratio of operating cash flow to earnings, and firm size affect firm value. The study employs a quantitative approach using balanced panel data consisting of 59 observations, analyzed through multiple linear regression and classical assumption testing using SPSS. The results reveal that sustainability reporting has a significant negative effect on firm value, indicating that sustainability disclosures have yet to be perceived as positive signals by investors. Earnings quality also shows a significant negative effect, suggesting potential earnings management practices and investor skepticism toward reported financial information. Conversely, firm size significantly and positively influences firm value, reaffirming that larger firms are more capable of convincing the market regarding their stability and growth prospects. Collectively, the three variables explain 30.3% of variations in firm value. These findings conclude that sustainability reporting and earnings quality are not yet the primary determinants of firm value among sustainable firms in Indonesia, while firm size remains the most influential factor for investors. Keywords: sustainability reporting; earnings quality; firm size; firm value; SRI-KEHATI
Analysis of Risk Tolerance, Overconfidence, Loss Aversion, and Herd Behavior on Investment Decisions Mediated by Financial Literacy Nurastuti, Preatmi; Rakhmat, Adrianna Syariefur; Madiyoh, Abdulhakim
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.v13i6.4680

Abstract

This study examines the influence of risk tolerance, overconfidence, loss aversion, and herd behavior on investment decisions mediated by financial literacy. The conceptual framework is based on behavioral finance, prospect, and planned behavior theories. Data were collected from 256 university students who participated in this study. The research instrument was a structured questionnaire designed to measure risk tolerance, overconfidence, loss aversion, herd behavior, financial literacy, and obtain information related to respondents’ investment decisions. After the primary data were collected, SmartPLS analysis was conducted to generate a feasible model. PLS-SEM analysis determined its validity and reliability. Two sub-models were also used: a measurement model (outer model) and a structural model (inner model), both of which play a crucial role in understanding the interactions between the variables in the study. The main finding of this study is that risk tolerance, overconfidence, and loss aversion significantly influence investment decisions, both directly and indirectly through financial literacy as a mediating variable, thereby confirming the four proposed hypotheses. This study shows that the level of risk tolerance, overconfidence, loss aversion, and group behavior partially increase their role in shaping investment preferences and decisions when mediated by financial literacy.
The Effect of Exchange Rates, India’s GDP, and Global Price Fluctuations on Indonesia’s CPO Exports to India Benius; Anarki, Rambu; Raysharie, Puput Iswandyah
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.v13i6.4693

Abstract

Indonesia’s crude palm oil plays a vital role in global vegetable oil markets, with India consistently ranking as one of its main importers amid dynamic macroeconomic conditions. This study examines how exchange rates, India’s GDP, and international CPO prices affect Indonesia’s crude palm oil exports to India from 1994–2024. Using a quantitative approach with time-series data, secondary sources were obtained from the Central Bureau of Statistics, UN Comtrade, and the World Bank. Classical assumption tests and multiple linear regression were performed using Stata. The results show that the IDR exchange rate has a positive and significant effect on crude palm oil export volumes, indicating that depreciation improves export competitiveness. In contrast, India’s GDP has a negative and significant effect, suggesting that economic growth is associated with import diversification and substitution toward domestic vegetable oils. International CPO prices exhibit a positive but insignificant effect, reflecting relatively inelastic demand in India’s food industry. The F-test confirms that all variables jointly influence exports, with the model explaining 66.44% of export variation. The study highlights the crucial role of exchange rates and the paradoxical impact of India’s economic growth, implying that Indonesia should diversify markets, strengthen trade negotiations, and improve production efficiency.
Analysis of Internal and External Factors Affecting Stock Prices in the Energy Sector Listed on the Indonesia Stock Exchange During 2020–2024 Almadi, Destian Fazri; Herusetya, Antonius
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.v13i6.4748

Abstract

The Indonesian energy sector plays a strategic role in supporting economic resilience, yet its stock performance has been highly volatile in recent years due to global commodity price fluctuations, macroeconomic instability, and major external shocks. This study aims to investigate the influence of internal financial indicators and external macroeconomic factors on the stock prices of energy-sector firms listed on the Indonesia Stock Exchange during the period 2020–2024. This study uses a quantitative method using multiple linear regression tests. The analysis includes 315 firm-year observations from 63 companies selected using purposive sampling. Profitability and leverage represent internal performance variables, while crude oil price, coal reference price, inflation, and exchange rate serve as macroeconomic predictors. The results reveal that profitability has a negative and significant effect on stock prices, while leverage shows no significant impact. Regarding macroeconomic factors, crude oil prices negatively influence stock prices, whereas coal prices, inflation, and the exchange rate exert positive and significant effects. The study concludes that stock price movements in the Indonesian energy sector are more strongly shaped by external macroeconomic conditions than by firm-specific financial ratios. These findings provide important insights for investors, managers, and policymakers in navigating the dynamics of a commodity-driven market.
Governance Quality and the Sustainable Development Goals in ASEAN Countries Nurhayati, Siti; Purwatiningsih
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.v13i6.4751

Abstract

Amid growing concern over sustainable development, this study aims to examine the relationship between the quality of national governance and the achievement of the Sustainable Development Goals (SDG) in ASEAN countries. Governance quality is measured using the six dimensions of the worldwide governance indicators, namely voice and accountability, political stability, government effectiveness, regulatory quality, rule of law, and control of corruption. Sustainable Development Goals performance is assessed using the SDG Index. The study employs a quantitative approach by analyzing 900 observations from 10 ASEAN countries over the period 2015–2024, using panel data regression complemented with robustness checks. The findings indicate that several governance dimensions, particularly political stability, government effectiveness, rule of law, and control of corruption, have a significant relationship with SDG achievement. In contrast, voice and accountability and regulatory quality do not show significant effects. The robustness test reveals a change in significance for regulatory quality, suggesting that this variable is sensitive to model specifications. This research contributes to the literature on public governance and sustainable development, especially within the context of developing countries in Southeast Asia. Practically, the findings provide important implications for ASEAN governments to strengthen governance reforms to accelerate the attainment of the 2030 SDG agenda. Keywords: Quality of Governance, Sustainable Development Goals, SDGs, WGI, ASEAN  
Linking Industry 4.0 Technologies to Organizational Performance through Human Skill Capabilities Wati, Erna; Itan, Iskandar; Jurnali, Teddy; Septiany, Sheila; Erliani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4095

Abstract

The Fourth Industrial Revolution (Industry 4.0) is transforming industries worldwide through advanced technologies such as cyber-physical systems, big data analytics, cloud computing, robotics, 3D printing, and augmented reality. This study examines the relationship between Industry 4.0 adoption, human skill capabilities, and organizational performance. Using quantitative research design and survey-based data collection, the research investigates how technological integration and workforce competencies contribute to business outcomes. Findings reveal that Industry 4.0 technologies significantly enhance organizational performance, particularly in efficiency, productivity, and cost-effectiveness. However, the study also emphasizes that technological advancements alone are insufficient; skilled human capital is critical for effective implementation and management. Competent employees are essential to address challenges, optimize the use of new technologies, and sustain organizational growth. The results highlight the need for organizations to balance investments in technology with workforce development, ensuring employees can adapt to rapid changes in the industrial landscape. This study contributes to both theory and practice by demonstrating that aligning technological progress with human capability development is vital for organizations to enhance performance and maintain competitiveness in the Industry 4.0 era.

Page 91 of 95 | Total Record : 944

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