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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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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 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.

Page 95 of 95 | Total Record : 944

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