cover
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
ISSN : 23377852     EISSN : 27213048     DOI : https://doi.org/10.37641/
Core Subject : Economy,
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.
Articles 912 Documents
Analysis of Internal and External Factors Affecting Stock Prices in the Energy Sector Listed on the Indonesia Stock Exchange During 2020–2024 Almadi, Destian Fauzi; 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  

Filter by Year

2013 2025


Filter By Issues
All Issue 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