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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 964 Documents
 93   94   95   96   97 
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.
Income Drives Consumption, Not the Brain: Reassessing the Mediating Effect of Neurofinance in Urban Households Septiani, Indri
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.v14i1.5081

Abstract

Household consumption is a key indicator of economic well-being and is influenced by both income and behavioral financial factors. This study specifically examines the effect of household income on household consumption expenditure patterns in Makassar City, with neurofinance positioned as a mediating variable. A quantitative survey of 150 households was conducted, and data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that household income has a strong direct effect on consumption expenditure, while neurofinance has only a weak influence and does not significantly mediate the relationship between income and expenditure. These findings suggest that consumption patterns are predominantly driven by direct economic factors rather than behavioral financial mechanisms. Neurofinance appears to function more as a regulatory factor influencing consumption behavior rather than as an intermediary pathway. This study contributes empirically to the literature on household consumption by highlighting the contextual role of neurofinance and reinforcing the primacy of income in shaping expenditure decisions.
The Role of Work Ethics in Mediating Accounting Competency and Fraud Prevention: A Qualitative Content Analysis Rosyafah, Siti; Prayogi, Yoga Adi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5082

Abstract

Fraud remains a persistent challenge in organizations, occurring even in environments equipped with qualified accounting personnel and formal internal control systems, highlighting the limitations of technical and procedural measures alone. This study aims to examine the role of work ethics in mediating the influence of accounting human resource competency and internal control systems on fraud prevention. A literature-based methodology was employed, utilizing primary and secondary data from books, journals, research reports, and other scholarly publications relevant to accounting competency, ethical behavior, and organizational controls. The analysis was conducted using qualitative content analysis to identify patterns, relationships, and conceptual linkages among the variables. The findings indicate that accounting competency and internal control systems provide necessary structural and technical foundations but are insufficient for effective fraud prevention without ethical mediation. Work ethics serve as a critical behavioral mechanism, guiding moral judgment, reducing rationalization, and ensuring the responsible application of accounting knowledge and control practices. Consequently, the study concludes that sustainable fraud prevention requires an integrated approach in which ethical values, professional competency, and internal controls operate cohesively. By positioning work ethics as the central mediating factor, the research underscores the importance of ethical development in enhancing organizational integrity and minimizing fraud risk.
The Effect of Financial Risk Analysis on Sustainable Village Development in Jayapura Regency Kambuaya, Maylen K. P.; Sesa, Pascalina V. S.; Marisan, Alfius Warner Yores
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.v14i1.5086

Abstract

This study examines the management of village funds as a strategic policy of the Indonesian government to accelerate rural development and improve community welfare following the enactment of Law Number 6 of 2014 concerning Villages. The increasing allocation of village funds has created challenges related to financial risk management, particularly the risk of fraud caused by weak internal controls, limited transparency, and low community participation. Therefore, this research aims to analyze the effect of financial risks, namely fraud and corruption risk, liquidity risk, compliance risk, and operational risk, on sustainable village development. The study employs a mixed quantitative and qualitative approach with an associative design to test causal relationships between variables. Data were collected through offline questionnaires distributed to village apparatus in Sentani District (Hinekombe), East Sentani District, West Sentani District, and Waibu District in Jayapura Regency. Data analysis was conducted using Partial Least Squares (PLS) with SmartPLS software and supported by textual analysis using Voyant Tools. The findings reveal that fraud and corruption risk negatively and significantly affect sustainable village development, while liquidity and compliance risks show no significant influence. Operational risk demonstrates a positive and significant effect. The study concludes that improving institutional capacity, transparency, and community participation is essential to support sustainable village development.
Economic Evaluation of Waste Management and Environmental Performance in SMEs Using GRI 300 Paru, Sara Marlyn; Salle, Hesty Theresia
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.v14i1.5087

Abstract

Waste is commonly defined as the residual output of production processes, which varies across industrial sectors depending on operational activities. Small-scale food industries, including tofu and tempeh manufacturing, generate significant solid, liquid, and gaseous waste that may contribute to environmental pollution if not properly managed. This study aims to identify, measure, and analyze operational activities and waste management practices using the GRI 300 environmental performance standard at the tofu and tempeh manufacturing SME in Jayapura Regency. The research employs a qualitative case study approach to obtain an in-depth understanding of sustainability practices within business operations. The findings reveal that sustainability implementation remains limited and has not been systematically integrated into operational management. The use of materials, energy, and water occurs at a relatively high level without adequate recording, measurement, and evaluation systems, limiting the ability to assess resource efficiency and environmental impact reduction. In conclusion, the enterprise has not yet optimally implemented structured environmental management practices, indicating the need for systematic monitoring, reporting mechanisms, and improved sustainability strategies to enhance environmental performance and operational efficiency.
Analysis of Firm Value Influenced by Environmental, Social, Governance with Financial Performance as an Intervening Variable Olimsar, Fredy; Putra, Wirmie Eka; Tialonawarmi, Feny
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.v14i1.5092

Abstract

Firm value has shifted from a shareholder-centered view to a broader stakeholder perspective. Investors consider ESG factors alongside financial performance, which remains essential in reflecting a company’s profitability and debt management capacity. This study aims to analyze the effect of environmental, social, and governance on firm value mediated by financial performance. This quantitative study examined companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sample was determined using purposive sampling based on specific criteria. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results of the study indicate that environmental, social, and governance have a significant influence on financial performance. ESG has a significant impact on firm value, indicating that companies with higher levels of ESG coverage tend to have higher firm value. Financial performance significantly influences firm value, indicating that the market values companies that demonstrate stable financial performance. Financial performance partially mediates the relationship between environmental, social, and governance and firm value. These findings imply that companies should integrate ESG practices into their strategic and financial policies to enhance performance and increase firm value in the long term.
Organizational Culture and Sustainability Reporting: The Mediating Effect of Management Commitment and Institutional Pressures Tresnawaty, Nia; Rely, Gilbert; Heru, Heru; Setiawan, Heri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.4558

Abstract

Sustainability reporting has evolved into a strategic instrument in modern corporate accounting, reflecting organizations’ social and environmental responsibility to stakeholders. However, in developing countries, its implementation still encounters obstacles rooted in organizational culture values and norms that shape decision-making and ethical orientation. This study examines how organizational culture dimensions influence sustainability reporting through mediating variables, namely top management commitment and institutional pressures. The study involved 40 companies from Indonesia, Vietnam, the Philippines, and Malaysia, employing an explanatory quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that clan and adhocracy cultures positively affect sustainability reporting quality, while market culture shows context-dependent effects influenced by competitive dynamics. In contrast, a hierarchical culture tends to hinder transparency in sustainability disclosures. This study contributes theoretically by expanding the understanding of organizational culture’s role in sustainability accounting practices and offers practical implications for companies in developing countries to strengthen internal cultures that promote accountability and long-term sustainability.
The Influence of Tourism Activities, Local Spending, and Macroeconomic Indicators on Provincial Economic Growth in Indonesia Fatahillah, Hidayati; Maski, Ghozali; Sakti, Rachmad Kresna
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.4609

Abstract

This study is driven by the critical role of the tourism sector, local fiscal policies, and macroeconomic indicators in stimulating local economic growth in Indonesia, which continues to exhibit significant disparities across provinces. The purpose of this study is to analyze the influence of the number of domestic and international tourists, tourist spending, occupancy rates of starred and non-starred hotels, local government spending, inflation, exchange rates, and infrastructure on provincial economic growth in Indonesia for the period 2018–2023. The method used is a quantitative approach with an explanatory design using panel data from 11 provinces, which were analyzed using a Random Effects Model. The results show that only foreign tourist spending, occupancy rates of starred hotels, inflation, exchange rate, and infrastructure have a significant influence on economic growth, while other variables are insignificant. This finding indicates that tourism quality, macroeconomic stability, and infrastructure support are more determinant than tourist quantity or local government spending. The implications of this study emphasize the importance of policies that focus on increasing high-value tourism, public spending efficiency, and strengthening infrastructure and economic stability. In conclusion, local economic growth in Indonesia is more influenced by the quality and efficiency of the economy than simply increasing the volume of tourism activity.
Leveraging Evolving Artificial Intelligence Solutions and Collaborative Team Dynamics to Drive Organizational Transformation Erwin, Erwin; Hadi, Achmad Setyo
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.4612

Abstract

Digital transformation driven by advances in artificial intelligence technology has become a strategic priority for organizations in various global industrial sectors. However, in Indonesia, AI implementation often faces obstacles stemming from limited collaborative capabilities, organizational cultural resistance, and low readiness of human resources to adapt to technological changes. This study aims to empirically examine the mediating role of team collaboration in the relationship between the adoption of AI technology and the success of organizational transformation. The research approach uses a quantitative method based on SEM-PLS with data collected from 400 respondents in various industrial sectors that have implemented AI. The results show that AI adoption has a positive and significant effect on organizational transformation through improved operational efficiency, decision-making quality, and business innovation. In addition, AI adoption also increases the effectiveness of team collaboration in cross-functional coordination and communication. The mediation analysis confirms that team collaboration is an important link between AI adoption and successful organizational transformation. In conclusion, the synergy between technological capabilities and human dynamics is the main key for organizations in achieving adaptive and sustainable digital transformation.
The Effect of Management Accounting Systems and Leadership on Managerial Performance with Knowledge Management as a Moderator Variable Rahmawati, Imelda Dian; Biduri, Sarwendah; Hanif, Aisha
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.4797

Abstract

This study investigates the influence of management accounting information systems and leadership style on managerial performance within the Indonesian banking sector, incorporating knowledge management as a moderating variable. The primary issue addressed is whether these two factors significantly affect managerial performance and whether knowledge management strengthens or weakens these relationships. A quantitative approach is employed using secondary data obtained from the annual reports of 32 banking firms listed on the Indonesia Stock Exchange in 2024. The data are analyzed using multiple regression and Moderated Regression Analysis techniques. The results indicate that management accounting information systems do not exhibit a significant direct effect but become significant when included in the moderated model. In contrast, leadership style shows no significant effect, either directly or through moderation. Additionally, knowledge management negatively moderates the relationship between management accounting information systems and managerial performance, while no moderating effect is found in the relationship involving leadership style. Managerial performance is more closely associated with the integration of information systems and knowledge management practices. The implications of this study suggest that banking institutions should strengthen the integration between management accounting information systems and knowledge management to avoid functional overlap that may reduce performance effectiveness.

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