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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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Extending Agency Theory toward Conscious Agency in Sustainable Accounting and Reporting Kwarto, Febrian; Minanari; Indriawati, Fitri; Meini, Zumratul
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.v13i6.4410

Abstract

The increasing demands for sustainable accounting and sustainability reporting challenge the relevance of classical agency theory, which views agents primarily as rational and opportunistic economic actors. In practice, sustainability disclosure involves ethical, social, and environmental dimensions that transcend the traditional contractual relationship between principals and agents. This study aims to explore the limitations of classical agency theory in explaining sustainable accounting practices and to propose conceptual extensions that are more aligned with sustainability accountability. This study uses a critical conceptual literature review approach to previous studies on agency theory, corporate governance, and sustainability accounting. The results of the study show that classical agency theory still has limitations in explaining multi-stakeholder accountability, long-term orientation, and ethical considerations in sustainability reporting. As a conceptual contribution, this study proposes a conscious agency framework that positions agents as ethically and ecologically responsible actors and broadens the meaning of principals to include a wider range of stakeholders. This framework has implications for the development of sustainability accounting, governance mechanisms, and future empirical research agendas, particularly in the context of developing countries such as Indonesia.
Financial Inclusion and Sharia Financial Literacy Effects on MSME Performance Syafrizal, Said Herry; Marjulin
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.v14i1.4694

Abstract

Many MSMEs in Central Aceh Regency do not yet have business licenses, resulting in limited access to formal financing, while the understanding of Sharia finance remains low and hinders optimal financial management. This study aims to explore the effects of financial inclusion and Islamic financial literacy on MSME performance. A quantitative approach was employed in this study, with data collected through questionnaires distributed directly to 40 MSME owners, ensuring that the information obtained reflects the actual experiences and business practices of the respondents. After the data was collected, analysis was performed using multiple linear regression. The results show that financial inclusion and Sharia financial literacy have a positive and significant effect on MSME performance, both partially and simultaneously, emphasizing the importance of expanding access to Sharia-based financial services and increasing Sharia financial literacy, implementing appropriate Sharia financial practices, and providing business assistance to MSMEs to strengthen their competitiveness and sustainability, as well as serving as a guide for policymakers and financial institutions.
The Influence of Interest Rates, Exchange Rates, and Gold Prices on the Jakarta Islamic Index Baihaqqy, Mochammad Rizaldy Insan; Ikhsan, Sugiyanto
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.v14i1.4741

Abstract

The background of this study is global and domestic economic volatility that impacts the performance of the Islamic capital market in Indonesia. The Jakarta Islamic Index, as one of the main indicators of Islamic stocks, reflects the stability and resilience of sharia-based investment instruments. This study emphasizes novelty through the use of 13 years of long-term annual data and focuses on the relationship between conventional macroeconomic indicators and gold prices as an alternative investment asset with the Islamic stock index. This study aims to analyze the influence of interest rates, exchange rates, and gold prices on the Jakarta Islamic Index during the 2010–2022 period. The method used is quantitative with multiple linear regression, where the Jakarta Islamic Index acts as the dependent variable, while the Bank Indonesia policy interest rate, the IDR exchange rate against the USD, and the price of gold per gram serve as independent variables. The results show that interest rates and gold prices have a negative effect on the Jakarta Islamic Index, while the exchange rate has a positive effect. These findings confirm that interest rate and exchange rate stability are important for strengthening the competitiveness of the Islamic capital market in Indonesia.
The Effect of Financial Knowledge and Financial Attitudes on Financial Behavior through Financial Literacy Qordhowi, Yusuf; Ratnawati, Kusuma
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.v13i6.4766

Abstract

The rapid development of digital technology in the era of Industrial Revolution 4.0 has transformed lifestyles, particularly among Generation Z, who tend to exhibit more consumptive behavior and face challenges in managing personal finances. This condition highlights the importance of understanding the factors that influence students’ financial behavior as part of the productive-age population. This study aims to examine the effects of financial knowledge and financial attitudes on financial behavior, with financial literacy serving as a mediating variable among Generation Z students at Universitas Brawijaya. This study adopts a quantitative approach using a survey method involving 375 undergraduate and postgraduate students. Data were collected through a Likert-scale questionnaire and analyzed using SEM-PLS. The results indicate that financial knowledge and financial literacy have a significant effect on financial behavior, whereas financial attitudes do not have a significant direct effect. However, financial literacy is found to play a significant mediating role, indicating that financial knowledge and financial attitudes indirectly influence financial behavior through financial literacy. The study concludes that enhancing financial literacy is a key factor in shaping healthy financial behavior among Generation Z students and should be prioritized within higher education to support students’ long-term financial well-being.
Entrepreneurial Strategies of Islamic Boarding Schools in Building Economic Independence Ahwarumi, Biyati
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.v13i6.4770

Abstract

This study analyzes the entrepreneurial strategies employed by Islamic boarding schools to achieve economic independence, focusing on the case of Sunan Drajat Islamic Boarding Schools in East Java. Framed within the concept of a Sharia-compliant ecosystem, this research utilizes a qualitative case study methodology to investigate the integration of spiritual values with modern business practices. Data were collected through in-depth interviews, direct observation of the Islamic boarding school’s diverse business units, and analysis of institutional documents. The findings reveal a multi-faceted strategy that combines cost leadership, achieved through a cooperative structure, with a differentiation strategy rooted in Islamic principles and community trust. Key success factors include the development of a robust business incubator, a structured santripreneur (santri entrepreneur) development model, and the cultivation of a business ecosystem that emphasizes stakeholder collaboration, professional management, and clear financial accountability. This study contributes a replicable framework for other Islamic boarding schools aiming to build sustainable, Sharia-compliant economic ecosystems, demonstrating that religious institutions can serve as powerful engines for community-based economic development and social empowerment. The model at Sunan Drajat Islamic boarding schools illustrates a successful synthesis of religious values and entrepreneurial acumen, offering significant implications for both theory and practice in Islamic entrepreneurship.
The Influence of Quality Audit on Management Accountability in Plantation Companies in Indonesia Zufrizal; Nurhayati
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.v14i1.4771

Abstract

Transparency and integrity in financial reporting within the agribusiness sector are essential, particularly in the recognition of biological assets in accordance with PSAK 69. This study aims to analyze the influence of audit quality on management accountability in plantation companies in Indonesia. This study uses an explanatory quantitative approach with a sample of 35 public plantation companies and state-owned enterprises during the 2020–2024 period. Secondary data is obtained from audited financial statements, annual reports, and sustainability reports. The analysis was performed using multiple linear regression. The results of the study show that audit quality has a positive and significant effect on management accountability, which is reflected in increased transparency in reporting biological assets, crop yields, and compliance with corporate governance principles. In addition, company size and profitability strengthen accountability, while leverage has a negative influence. This research confirms that high-quality audits play an important role in strengthening the governance and sustainability of the plantation sector in Indonesia.
The Impact of the Basel III Framework Implementation on Banking Performance in Indonesia Wibowo, Andri Tri; Achsani, Noer Azam; Asikin, Zenal
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.v14i1.4805

Abstract

Banking stability is crucial to Indonesia’s financial resilience. Following the 2008 global crisis, Basel III was introduced to reinforce banks’ capital, leverage, and liquidity frameworks. This study aims to analyze the impact of the implementation of the Basel III framework on the financial performance of Indonesian banks, particularly on profitability and operational efficiency during the 2018-2024 period. This study uses secondary quantitative data obtained from the annual financial statements and published reports of publicly listed conventional commercial banks. The collected data include information related to Basel III implementation. Data processing methods used descriptive analysis and dynamic common correlated effects panel data regression analysis. The research data are sourced from financial reports officially published by each bank. The results show that the success of Basel III implementation depends not only on compliance levels but also on each bank’s ability to balance stability, efficiency, and growth. For banks, capital optimization, leverage management, and adaptive liquidity strategies are key. Regulators require proportional policy calibration and risk-based supervision. With the right approach, Basel III can be a strategic instrument for sustainably strengthening the competitiveness and resilience of the national banking system.
Effectiveness of Village Funds in Reducing Rural Poverty: Panel Data Analysis of 33 Provinces Andiatma, Farandika Gita; Yustika, Ahmad Erani; Syahfitri, Wildan
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.v14i1.4809

Abstract

This study aims to examine the effect of Village Fund (VF), Village Fund Allocation (VFA), Gross Regional Domestic Product (GRDP), and Village Development Index (VDI) on the reduction of rural poverty levels across 33 Indonesian provinces during the 2015–2023 period. This quantitative research uses longitudinal panel data for 33 provinces over eight years (2015–2023), resulting in 264 observations. Given the characteristics of persistent dependent variables in dynamic models, the estimation method employed is the Two-Step Difference Generalized Method of Moments (GMM). The results confirm that VF, VFA, GRDP, and VDI simultaneously and partially exert a significant negative influence on rural poverty reduction. Notably, GRDP (coefficient -7.5173) and VDI (coefficient -4.1816) demonstrate the largest quantitative impact on poverty reduction. The government should reformulate the VF allocation formula to emphasize poverty criteria (equalization grant) and encourage the shift of village spending priority from physical infrastructure towards human capacity and economic empowerment, aligning with Amartya Sen’s capability approach. This research addresses the gap in longitudinal studies by utilizing a comprehensive set of variables (VF, VFA, VDI, and GRDP) at the national scale (33 provinces, 2015–2023), providing a robust empirical contribution to the effectiveness of Indonesia’s deep fiscal decentralization policy.
Identifying and Mapping Human Capital Risk in the State-Owned Enterprises Organization: Evidence from PT Pupuk Indonesia Talim, Margaretha Banowati; Alijoyo, Franciskus Antonius
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.v14i1.4812

Abstract

The study of human capital risk remains underexplored despite its critical role in ensuring organizational success. This research aims to examine the interrelationships among enterprise risk management maturity, risk culture, human capital development, employee competencies, and leadership in mitigating human capital risk. This research employs a quantitative explanatory approach, using questionnaires as the primary data collection method to analyze the relationships among the studied variables. The findings reveal that higher enterprise risk management maturity significantly reduces human capital risk by enabling a more proactive and systematic approach to risk identification and mitigation. Leadership capability emerges as a crucial factor, alongside structured and targeted human capital development programs that enhance employee competencies. A key contribution of this study is the development of a human capital risk heat and mitigation matrix, which provides a practical framework for managing human capital-related risks. This framework is particularly relevant for State-Owned Enterprises (SOEs) in emerging markets that face complex and dynamic competitive environments. By integrating enterprise risk management maturity principles with human capital strategies, organizations can strengthen resilience, improve agility, and sustain competitiveness in a VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) environment.
Profit Quality, and Capital Structure: Dynamic Panel Analysis on Manufacturing Companies on IDX Mulyadi, Mulyadi
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.v14i1.4816

Abstract

Capital structure decisions play a critical role in shaping financial reporting behavior and the sustainability of firms in emerging capital markets. This study aims to examine the effect of capital structure, proxied by leverage measured using the debt ratio, on profit quality measured by discretionary accruals, while controlling for company size and sales growth. This study employs a quantitative approach using panel data from manufacturing companies listed on the Indonesia Stock Exchange for the period 2015–2024. A dynamic panel data model is estimated using the GMM Arellano–Bond estimator to address potential endogeneity and to examine both short-run and long-run effects of capital structure on profit quality. The estimates indicate a decline in profit quality associated with growing debt under a leverage capital structure, as financial reporting quality deteriorates and contractual pressures and profit management conflicts escalate. In contrast, a positive relationship exists between profit quality and company size and sales growth, such that companies with larger operations and better sales performance are more likely to produce financial statements of higher quality. The results indicate a need to balance debt and equity financing to maintain the quality of reporting and the business’s viability in Indonesia’s capital markets.

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