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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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Sharia Financial Accountability in the Property Sector: Implementation of Murabahah and Istishna’ Transactions Azis, Indrawan; Haeruddin
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.v14i1.4823

Abstract

The growth of the Islamic property industry in Indonesia requires accounting systems that not only comply with financial accounting standards but also align with Sharia principles. The complexity of cash and credit-based home sales transactions places accounting systems as a crucial instrument in ensuring transparency, accountability, and Sharia contract compliance. This study aims to examine the implementation of accounting systems for cash and credit home sales in Islamic property companies, focusing on revenue recognition, contract conformity, and internal control mechanisms. A qualitative case study approach was employed through in-depth interviews, observation, and document analysis. The findings reveal that the company has applied Sharia principles in determining cost structures, profit margins, and contract documentation. However, technical limitations persist, particularly the absence of formal written accounting policies and the lack of digitally integrated accounting systems. These findings emphasize the importance of standardized accounting policies, strengthened accounting information systems, and improved internal controls to support consistent and reliable Sharia-based accounting practices. This study contributes theoretically to Sharia accounting literature in the property sector and practically offers strategic recommendations for developers to enhance the quality of Sharia-based financial reporting.
Organizational Commitment and Fraud Awareness on Fraud Prevention, with Forensic Accounting Skills as a Moderating Variable Nasution, Mario Zulfa; Murwaningsari, Etty; Mayangsari, Sekar; Deli, Mazzlida Mat
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.v14i1.4825

Abstract

Fraud remains a critical challenge in public sector governance, requiring effective preventive strategies. This study examines the effects of organizational commitment and fraud awareness on fraud prevention, as well as the moderating role of forensic accounting skills in strengthening these relationships among the Government Internal Supervisory Apparatus (APIP). Using a quantitative approach, primary data were collected through questionnaires and interviews from 450 APIP officers across 32 Indonesian ministries and state institutions selected via purposive sampling. The data were analyzed using SPSS. The results indicate that fraud awareness has a significant positive effect on fraud prevention, while organizational commitment does not. Forensic accounting skills do not moderate the relationships between organizational commitment or fraud awareness and fraud prevention, but they have a significant direct effect. Additionally, internal control systems and risk management positively contribute to fraud prevention. These findings suggest that public sector fraud prevention should focus on strengthening fraud awareness through continuous education and an integrity-based culture, while integrating prevention efforts with internal control and risk management systems. Moreover, forensic accounting skills should be positioned as proactive components of fraud prevention frameworks, not merely investigative tools.
Institutional Logic Conflict in Performance-Based Budget Reform: A Qualitative Study of Private University Governance Indudewi, Dian; Nafasati, Febrina; Wardoyo, Paulus
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.v14i1.4842

Abstract

This study is motivated by the increasing demand for financial accountability and discipline in private non-profit universities that primarily rely on student-derived funding, particularly amid leadership transitions and budgeting reforms. The research aims to examine the practical challenges of implementing performance-based budgeting within the management control system at PTS X in Semarang. A qualitative single-case study design was employed. Data were collected through in-depth interviews with 11 key managerial actors, including vice rectors, deans, bureau heads, and work unit leaders directly involved in budget allocation. The data were analyzed using NVIVO to identify key managerial issues and coordination challenges during the budgeting process. The findings reveal that the adoption of the money follows program approach and the use of Key Performance Indicators (KPIs) enhanced budget structure and accountability. However, its effectiveness was constrained by an uneven understanding of KPIs at the operational level and frequent budget adjustments. The study concludes that strengthening internal communication, deepening KPI internalization, and ensuring policy consistency are essential to optimizing the full management control system cycle.
The Digital Economy Matters for GTFP: Evidence from Regions in Indonesia Octora, Melisa; Khoirunurrofik, Khoirunurrofik
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.v14i1.4851

Abstract

The advancement of the digital economy has transformed productivity patterns and created opportunities to support sustainable development, with Green Total Factor Productivity (GTFP) serving as a key indicator that incorporates resource efficiency and environmental considerations. This study aims to examine the effect of the digital economy on GTFP. This study used a multi-year panel dataset, where GTFP is measured through the Malmquist–Luenberger Productivity Index with a Slack-Based Measurement Data Envelopment Analysis (SBM-DEA) approach, and the impact of the digital economy is analyzed using a Two-Way Fixed Effect regression model. The findings show that the digital economy has a significant positive effect on GTFP, with stronger impacts in more developed regions. These results indicate that digital economic development can enhance green productivity by improving human capital and supporting environmentally oriented economic activities. Therefore, policies that integrate digital transformation, human development, and environmental regulation are essential to maximize sustainable productivity and strengthen progress toward long-term sustainable development goals.
Integration of Tax Accounting in Strengthening Governance and Fiscal Accountability Novianti, Serly
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.v14i1.4857

Abstract

This study explores the role of tax accounting in strengthening fiscal governance and accountability, emphasizing its contribution to transparency, efficiency, and decision-making in public financial management. Fiscal management challenges, such as corruption, inefficiencies, and fragmented governance, necessitate a closer examination of tax accounting practices, particularly in the context of digitalization. The study employs a qualitative approach, utilizing literature review and library research to analyze scholarly sources and identify current trends and challenges in tax accounting systems. Findings indicate that tax accounting significantly enhances fiscal transparency, supports better resource allocation, and reduces opportunities for corruption. The adoption of digital tax systems has improved reporting efficiency, enabling real-time access to data and more informed policy decisions. Nonetheless, institutional capacity limitations and fragmented governance structures continue to constrain the full potential of these systems. The study concludes that integrated tax accounting systems and robust digital infrastructure are essential to maximize the benefits of digitalization, offering valuable insights for policymakers and public financial managers seeking to advance effective fiscal governance in developing economies.
Corporate Strategy and Tax Avoidance: The Mediation Effect of Profitability in the Dynamics of Transfer Pricing, Leverage, and GCG Prasetyo, Eko Budi; Anggraeni, Rini Nur; Mayangsari, Sekar
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.v14i1.4869

Abstract

The background of this research is driven by the increasing practice of tax avoidance in Indonesia, particularly through transfer pricing mechanisms and the utilization of corporate financing structures. This study examines the effect of transfer pricing, leverage, and good corporate governance on tax avoidance in Indonesian food and beverage manufacturing firms. This study uses a quantitative approach with secondary data from companies’ financial statements for the 2020–2024. Based on the results, transfer pricing has an insignificant effect on tax avoidance and profitability, including its mediation through profitability. Leverage has an insignificant effect on tax avoidance and a significant effect on profitability, while its indirect effect on tax avoidance through profitability is not significant. Good corporate governance has a significant effect on tax avoidance, an insignificant effect on profitability, and no significant mediating effect through profitability. Profitability itself has an insignificant effect on tax avoidance. These findings highlight that corporate governance is a more decisive factor in promoting tax compliance compared to technical instruments such as transfer pricing and leverage in the food and beverage manufacturing sector. This study contributes to the development of tax policy, the strengthening of fiscal oversight, and the improvement of corporate governance implementation in Indonesia.
Innovation, Governance, and Sustainability of Waqf Institutions: The Mediating Role of Investment and Asset Risk Kartini, Tina; Widyastuti, Sri; Darmansyah
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.v14i1.4885

Abstract

Sustainability has become a major challenge for waqf institutions, as faith-based nonprofit organizations are required to preserve assets perpetually while delivering long-term socio-economic benefits. Many waqf institutions, however, face constraints such as limited innovation, weak governance, and increasing investment and asset risks. This study aims to examine the influence of innovation and governance on the sustainability of waqf institutions, with investment risk and asset risk serving as mediating mechanisms within the framework of maqasid al-shariah. A qualitative multiple case study approach was employed, focusing on Muhammadiyah waqf management units in West Java, Indonesia. Data were collected through semi-structured in-depth interviews, observations, and document analysis, and were analyzed using thematic analysis with triangulation procedures to ensure credibility. Findings indicate that innovation enhances operational efficiency, financial resilience, and social impact, while governance strengthens transparency, accountability, and institutional trust. However, innovation also increases exposure to investment and asset risks, which must be managed through effective governance and risk management. The study concludes that sustainable waqf management is achieved through a balanced integration of innovation, governance, and risk management in accordance with maqasid al-shariah principles.
Predicting Indonesia Banking Financial Distress Using Ibar Z-Score Before and After Covid 19 Barus, Irene Sukma Lestari; Sarumpet, Tetty Lasniroha; Bayunitri, Bunga Indah
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.v14i1.4890

Abstract

Financial distress poses a significant threat to the stability of the banking sector, especially during periods of economic uncertainty such as the Covid-19 pandemic. This study examines financial distress in Indonesian commercial banks before and during the pandemic using the IBAR Z-Score model, which integrates CAMEL and RGEC indicators. Employing a quantitative explanatory approach with panel data from 32 banks, analyses included paired t-tests, multivariate discriminant analysis, and binary logistic regression. Findings show that 68.75% of banks were distressed pre-pandemic, decreasing to 56.25% during the pandemic, with no significant overall difference between periods. Non-Performing Loans (NPL) consistently emerged as the key distress determinant, alongside Loan to Deposit Ratio (LDR), leverage, return on equity, and Capital Adequacy Ratio (CAR) pre-pandemic, and LDR, NPL, and return on assets during the pandemic. The IBAR Z-Score demonstrated high accuracy and sensitivity to systemic shocks, confirming its utility as an early warning tool. The results offer empirical support for regulators to enhance risk-based supervision and suggest incorporating macroeconomic indicators in future predictive models, contributing to both theory and practice in banking risk management.
Determining Factor of Village Financial Managers Moderated by Coworker Support Widianto, Andri; Sari, Yeni Priatna; Faidah, Yusri Anis; Artanti, Destiana
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.v14i1.4899

Abstract

The success of a village is determined by its vision and mission, but it also depends on the quality and capabilities of the village officials. The performance of village financial managers is influenced by individual capabilities and responsibilities; however, other factors also play a role. This study seeks to ascertain the effect of work-life balance and job stress on the performance of village financial managers, with peer support serving as a moderating variable. This quantitative analysis utilized primary data collected via an online questionnaire. The respondents in this study were 51 village finance managers in the Banjarharjo Subdistrict of Brebes Regency. Incidental sampling was used in this study. In addition, the data was analyzed utilizing the Partial Least Squares technique. The findings of the examination support all hypotheses that work-life balance and job stress significantly affect performance. Village financial managers who can maintain a balance between work and personal life show more optimal performance, while job stress that is not managed properly has been proven to reduce work effectiveness. In addition, the results of this study validate that coworker support plays a significant role in moderating these two relationships.
Examining the Effect of Islamic Corporate Social Responsibility on Profitability: Return on Assets as a Mediator Ika, Desi; Azhar, M. Karya Satya
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.v14i1.4908

Abstract

Islamic Corporate Social Responsibility (ICSR) has become a critical strategy for companies to enhance sustainability and stakeholder trust, yet its impact on financial performance remains debated. This study examines the empirical impact of Islamic Corporate Social Responsibility (ICSR) on profitability, utilizing Islamic Corporate Governance (ICG) and Return on Assets (ROA) within a mediating framework. A descriptive-associative design with a quantitative approach was employed, covering all companies listed on the Jakarta Islamic Index (JII). A purposive sample of eight companies consistently listed between 2013 and 2023 was selected. Data analysis was conducted using path analysis through Structural Equation Modeling (SEM) with SmartPLS software. The findings reveal that while ICSR significantly influences ICG, it does not exert a direct impact on ROA. Furthermore, although ROA is a critical factor for ICG, its role as a mediator in the relationship between ICSR and ICG was not supported by the data. These results suggest that ICSR serves primarily to strengthen governance mechanisms rather than directly driving immediate financial profitability.

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