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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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Interdisciplinary Islamic Studies: Reconstructing Sciences for Maqāṣid-Based Islamic Economics in Digital Finance Nafis, Muhammad Danial; Khusnudin
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.v14i1.4925

Abstract

The rise of modern science has created an epistemological crisis separating spiritual values from social praxis, requiring Islamic studies to integrate revelation, reason, and empirical reality. This study aims to describe the basic concepts of an interdisciplinary and multiparadigm approach in Islamic studies, analyze its relevance in the reconstruction of Islamic sciences, and identify its role in building an Islamic economy based on maqāṣid al-syarīah, particularly in responding to contemporary phenomena such as cryptocurrency and digital finance. This study uses a qualitative literature approach. It finds that an interdisciplinary and multiparadigm approach is both a philosophical foundation and a practical method for reconstructing Islam’s role in civilization. By integrating positivist, interpretive, and critical paradigms, it offers comprehensive analyses of contemporary Islamic phenomena. In Islamic economics, this approach is crucial for evaluating cryptocurrency, addressing legal, ethical, and technological challenges beyond traditional fiqh, while aligning with maqāṣid al-shari’ah. This study concludes that an interdisciplinary and multiparadigm approach is a necessity for the revitalization of the Islamic intellectual tradition and for making Islam relevant.
The Role of Forensic Accounting in Detecting Financial Fraud in Public Sector Organizations Bleskadit, Novalia Herlina; Sukriyah; Hernawati, Nopi; Judijanto, Loso; Muhsin
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.v14i1.4936

Abstract

Financial fraud in public sector organizations remains a persistent challenge that threatens transparency, accountability, and public trust. Conventional auditing approaches often fail to detect complex and concealed fraudulent practices due to their compliance-oriented nature. This study aims to analyze the role of forensic accounting in detecting and preventing financial fraud in public sector organizations. Using a qualitative research design, this study employs a literature review method by analyzing relevant national and international journal articles, academic books, and institutional reports related to forensic accounting and public sector fraud. Data were collected through systematic searches in academic databases and analyzed using content and thematic analysis to identify patterns, roles, effectiveness, and implementation challenges of forensic accounting. The findings indicate that forensic accounting plays a critical role in uncovering financial fraud through investigative auditing techniques, forensic data analytics, and legally defensible evidence. Moreover, forensic accounting contributes to fraud prevention by strengthening internal controls, enhancing transparency, and creating a deterrent effect within public institutions. However, its effectiveness is constrained by limited professional expertise, inadequate technological infrastructure, weak regulatory frameworks, and political interference. This study concludes that institutionalizing forensic accounting practices is essential for improving public sector financial governance and reducing fraud risks.
Ethical Challenges and Dilemmas in Public Sector Budget Execution: Evidence from Indonesia Farhan, Djuni; Lisa, Oyong; Hermanto, Bambang
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.v14i1.4940

Abstract

This study investigates the ethical conflicts encountered by public sector accountants during budget execution processes, highlighting the implications for governance, accountability, and public trust. The research aims to explore how professional and organizational pressures shape accountants’ ethical decision-making and the extent to which these challenges compromise integrity in public financial management. Using qualitative methods, semi-structured interviews, focus groups, and document analysis, the study examines ethical dilemmas faced by public sector accountants. The study’s findings reveal three main challenges: conflicts of interest, pressure to meet financial targets, and lack of transparency in budget allocation. These are all intensified by political interference, weak ethical cultures, and limited oversight. In performance-driven environments, accountants often compromise professional standards, leading to misreporting, misuse of public resources, and reduced public trust. Applying Rest’s Four-Component Model, the study highlights how organizational culture shapes ethical decision-making. Recommendations include establishing robust codes of conduct, providing ethics education, and strengthening oversight to foster ethical resilience. The ethical conflicts in budget execution undermine credibility, requiring institutional commitment to integrity, transparency, and supportive leadership to ensure public trust and ethical governance.
Sustainability of Audit Excellence: Exploring Audit Knowledge, Audit Evidence, and Auditor Ethics in Enhancing Audit Quality Asmara, Rina Yuliastuty
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.v14i1.4953

Abstract

This research aims to determine whether audit knowledge, audit evidence, and auditor ethics affect audit quality in public accounting firms. The study’s population includes 720 auditors who are registered public accountants at 36 public accounting firms in West Jakarta, with a sample size of 88 respondents. The findings of this research reveal that audit knowledge, combined with experience, is essential for ensuring audit quality. The analytical methods used include analyzing respondent characteristics, descriptive statistics, and inferential statistics using Partial Least Square (PLS). Consistent and reliable audit evidence positively influences audit quality. A high standard of auditor ethics positively affects audit quality, emphasizing the importance of adhering to professional ethical principles to ensure unbiased and accurate audit results within established standards. The study highlights that maintaining high levels of knowledge, experience, reliability of evidence, and ethical standards is integral to achieving quality audits. Moreover, the research underscores the concept of economic sustainability by demonstrating that sustained audit excellence contributes to the broader economic and social stability and trust in financial reporting systems. Achieving audit quality is characterized by adherence to established standards, and the absence of deviations supports the long-term economic, social, and environmental sustainability of public accounting practices.
Financial Management Behavior in Relation to Financial Literacy and Consumptive Behavior among Muslims in Walesi Village Akbar, Taufiq
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.v14i1.4979

Abstract

Consumptive behavior is a reflection of a person’s attitude in taking economic actions based on desires or needs for a product. Consumptive behavior can also generally be influenced by financial literacy and the concept of financial management in a person, especially in the Muslim community. Therefore, this study seeks to reveal the role of financial management concepts in strengthening the relationship between financial literacy and consumptive behavior. This study uses a quantitative approach with a causal research design and explanatory research. The population in this study is the Muslim community in Walesi Village, Jayawijaya Regency, using a purposive sampling technique with 122 respondents. The data were analyzed using path analysis with the AMOS program. The findings indicate that financial literacy has a significant effect on consumptive behavior and significantly improves financial management. Financial management also shows a strong and significant effect on consumptive behavior. Furthermore, financial literacy indirectly influences consumptive behavior through financial management, confirming the mediating role of financial management. These results imply that enhancing financial literacy programs accompanied by stronger financial management practices can help communities reduce excessive consumption and encourage more responsible financial decision-making oriented toward long-term needs.
Cognitive Analytics in ESG Performance Measurement and Investment Decision-Making: The Moderating Role of Corporate Governance Suryaningtiyas, Hendrarini; Purwohedi, Unggul; Musyaffi, Ayatulloh Michael
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.v14i1.4990

Abstract

This study aims to examine the role of cognitive analytics in measuring Environmental, Social, and Governance performance and its influence on investment decisions with corporate governance as a moderating variable. This study uses a qualitative approach in the form of library research with a systematic, analytical, and critical descriptive analysis method of relevant literature. Data were collected from 100 articles indexed in the Scopus database for the period 2022-2025, then analyzed using bibliometric analysis and data visualization through Harzing’s Publish or Perish and VOSviewer software. Governance was the most discussed topic, followed by ESG performance and investment decisions. English was the dominant language in publications, with the main fields of study being Business, Management, and Accounting. Publication trends showed a significant increase from year to year, especially in 2024 and 2025. Factors that shape ESG performance, as well as governance aspects such as board size and diversity. Investment decision-making, behavioral factors such as prospects, heuristics, and herding are the main focus. Corporate governance acts as a moderator that strengthens the relationship between ESG performance and investment decisions. An integrative conceptual model linking these three variables with cognitive analytics as a measurement and analysis tool is proposed to improve sustainable decision-making.
The Effect Of Liquidity Risk, Capital Buffer, And Income Diversification On Financial Stability Of Banks In Indonesia: Empirical Study on Conventional Commercial Banks Listed on the Indonesia Stock Exchange for the Period 2019-2023 Nufus, Khayatun; Ruknan; Mahmudi, Chamdun; Amelinda, Iffahana Farah
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.v13i5.5009

Abstract

Bank financial stability is one of the important aspects in maintaining economic health, given the vital role of banks as financial intermediaries. This study aims to analyze the effect of liquidity risk, capital buffer, and income diversification on bank financial stability. The unit of analysis in this study is conventional commercial banks listed on the Indonesia Stock Exchange during the period 2019-2023. The sampling technique used is purposive sampling, so that 20 conventional commercial banks were obtained. The data analysis technique used is panel data regression using Eviews 13 software. The results showed that, partially, liquidity risk, as measured by Liquidity Coverage Ratio (LCR) has a significant negative effect on bank financial stability, while Net Stable Funding Ratio (NSFR) has no significant effect on bank financial stability. Capital buffer has a significant positive effect on bank financial stability, while income diversification has a significant negative effect on bank financial stability. This study also shows that LCR, NSFR, capital buffer and income diversification simultaneously affect banks' financial stability.   Keywords: Bank Financial Stability, Liquidity Risk, Capital Buffer, Income Diversification
Audit Implications of IFRS 17 Implementation on Financial Reporting of Social Health Insurance: Evidence from BPJS of Health Wondabio, Ludovicus Sensi; Wibisono, Aryo
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.v14i1.5021

Abstract

This study examines the implementation of Financial Accounting Standards Statement (PSAK) 117, aligned with IFRS 17, in the Social Security Fund managed by the Social Security Agency on Health, focusing on its implications for financial auditing in social insurance. Departing from prior research on accounting policy alignment, the study analyzes how PSAK 117 affects audit risk, judgment, and complexity due to structural differences between social and commercial insurance. Using a qualitative case study based on regulatory analysis, auditing standards, academic literature, and internal documentation, twelve audit-relevant PSAK 117 issues are evaluated, including contract definition, measurement models, actuarial assumptions, risk adjustment, and the Contractual Service Margin (CSM). Findings indicate that while participant relationships meet contractual criteria, the reliance on actuarial estimates and forward-looking cash flows increases inherent risk. PSAK 117 also elevates audit complexity, requiring greater professional scepticism, substantive procedures, and actuarial expertise under ISA 540 (Revised) and ISA 620. Additionally, the CSM’s conceptual misalignment with the non-profit nature of social insurance introduces further judgment and disclosure challenges. The study concludes that PSAK 117 improves transparency and accountability but necessitates stronger institutional capacity, data governance, and audit guidance, contributing to the limited literature on IFRS 17 auditing in non-commercial contexts.
Macroeconomic Determinants of Sharia Equity Mutual Fund Performance in Indonesia Widuhung, Sisca Debyola; Awini, Isra Nur
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.v14i1.5036

Abstract

This study aims to analyze the effect of inflation, IDR exchange rate, and money supply on the performance of sharia equity mutual funds in Indonesia during the period of 2019–2023. Mutual fund performance is measured using Net Asset Value (NAV) as the main indicator. This study uses a quantitative approach with panel data regression methods. The data used is monthly secondary data obtained from the Financial Services Authority, Bank Indonesia, and the Central Statistics Agency, with a sample of 40 sharia equity mutual funds that were consistently active during the research period. The estimation model was selected through Chow tests, Hausman tests, and Lagrange Multiplier tests, which showed that the Random Effect Model was the best model. The results showed that inflation had a positive and significant partial effect on the NAV of sharia equity mutual funds, while money supply had a negative and significant effect, and the IDR exchange rate had no significant effect. Simultaneously, inflation, the IDR exchange rate, and the money supply have a significant effect on the NAV of sharia equity mutual funds. These findings emphasize the importance of macroeconomic stability in supporting the performance of the sharia equity mutual fund industry in Indonesia.
Digital Transformation and Managerial Accounting in Improving the Accountability of Public Organizations Simanjuntak, Dahnil Anzar; Lubis, Fajar Rezeki Ananda
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.v14i1.5069

Abstract

Increasing demands for transparency and responsible financial management in public organizations have highlighted the need for both technological and managerial improvements. This study aims to examine the influence of digital transformation and managerial accounting on the accountability of public organizations. A causal explanatory quantitative approach was employed, with primary data collected from 100 respondents across regional apparatus organizations and analyzed using multiple linear regression. The results indicate that both digital transformation and managerial accounting have positive and significant effects on public organization accountability, both partially and simultaneously. Managerial accounting is the more dominant factor, suggesting that effective use of cost information for planning, control, and performance evaluation is crucial alongside technological advancement. The model explains 68.5% of the variation in accountability. This study contributes by integrating digital transformation and managerial accounting in a single framework and providing empirical evidence from a local government context. The findings imply that aligning digital infrastructure with strong managerial accounting practices is essential for achieving sustainable and comprehensive accountability in public sector governance.

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