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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 959 Documents
 92   93   94   95   96 
A Project Management Office Transformation Roadmap Based on the Project Management Office Value Ring in an Indonesian Insurance Firm Zubaidah, Takayani Febrianti; Raharjo, Teguh; Sucahyo, Yudho Giri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April - Mei 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.4820

Abstract

The transformation of the Project Management Office (PMO) has become an important factor in improving organizational performance and value generation inside financial institutions. This study investigates the progress of the PMO in one of the biggest insurance companies in Indonesia, utilizing the PMO Value Ring 26 Functions framework as the primary analytical tool. Established in 2022, the PMO is a developing governance unit that aims to shift from procedural compliance to strategic value generation. This exploratory qualitative case study employs semi-structured interviews, document analysis, and a systematic literature review to assess the PMO’s current maturity level, identify transformation challenges, and propose a three-year strategic development plan. According to the findings, the PMO at the insurance company now serves as a governance facilitator, with limited capabilities in value measurement, stakeholder engagement, and benefit realization. Using the PMO Value Ring 26 Functions model, the study recommends a structured transformation path that prioritizes governance integration, capability enhancement, and performance-based value delivery. The findings benefit both academic and practical sectors by contextualizing the PMO Value Ring framework within a developing economy and providing actionable insights for firms looking to create value-driven PMO maturity in regulated industries.
Tax Compliance as a Governance Outcome: Systematic Evidence on ESG Integration in Corporate Fiscal Behavior Lane, Penny; Kurniawati, Heny
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April - Mei 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5008

Abstract

Global scrutiny pressures firms toward responsible tax and sustainability. This study investigates the role of ESG practices on corporate tax compliance behavior. This study employs a qualitative approach using a systematic literature review of 30 Scopus-indexed articles published between 2021 and 2025. The findings reveal a mixed pattern, most evidence suggests that strong ESG performance and disclosure reduce tax avoidance and foster transparency, although variations emerge across ESG dimensions, governance mechanisms, and institutional environments. Key enabling determinants include disclosure specificity (adherence to GRI tax standards), board oversight strength, well-aligned fiscal-environmental incentive structures, ethical organizational culture, and robust internal control systems. Conversely, the impact of ESG on tax compliance weakens due to heterogeneous ESG and tax measurement proxies, a lack of reporting standard integration, and inconsistencies in legal enforcement across jurisdictions. The gap analysis highlights the urgent need for standardization of corporate tax responsibility indicators, the application of virtue-ethics governance models in emerging markets, and more rigorous causal testing using IV or DID approaches to address simultaneity and endogeneity. This study contributes to advancing sustainability-driven fiscal governance frameworks and offers actionable insights for corporations aiming to integrate ESG commitments into accountable tax governance.
The Determinants of Economic Growth in the Central Sulawesi Region of Indonesia Jaya, Andi Herman; Tope, Patta; Taqwa, Edhi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April - Mei 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5050

Abstract

Regional economic growth is an essential indicator of development performance that reflects the effectiveness of regional economic policies. This study examines the determinants of economic growth in Central Sulawesi Province across 13 municipalities and regencies during the period 2014–2024, focusing on population, labor force, investment, consumption per capita, and capital expenditure. The analysis employs a quantitative approach using panel data regression to assess both the joint and individual effects of these variables on regional economic growth. The empirical results indicate that, collectively, population, labor force, investment, consumption per capita, and capital expenditure significantly influence economic growth across the observed regions. In terms of individual effects, population and labor force are found to have negative and positive coefficients, respectively. However, both are statistically insignificant, indicating no meaningful direct impact on economic growth. Investment shows a positive and statistically significant effect, confirming its important role as a key driver of regional economic expansion. Conversely, consumption per capita has a statistically significant negative effect, suggesting that higher consumption levels are associated with lower economic growth in the region. Meanwhile, capital expenditure does not exhibit a statistically significant effect, implying that its current contribution to economic growth remains limited within the study period.
The Effect of Legislative Bargaining Power on Asymmetric Budget Ratcheting in Local Governments Salsabila, Siti Nur Azizah; Setyaningrum, Dyah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April - Mei 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5058

Abstract

In many decentralized systems, local governments face persistent challenges in aligning fiscal discipline with political and administrative incentives. This study examines the persistence of asymmetric budget ratcheting in Indonesian local governments following the enactment of Law Number 1 of 2022 on Fiscal Relations between the Central and Regional Governments. Despite mandates for performance-based budgeting, incrementalism remains prevalent. The research analyzes how legislative bargaining power, shaped by political coalition dynamics, influences budget adjustments. Using a longitudinal quantitative dataset of 508 regencies and cities, the study employs panel data regression and Structural Equation Modelling (SEM) to assess budget reactivity. The findings show a pronounced asymmetric pattern, future budgets increase by 99.7% of overspending variance but decrease by only 21% of underspending variance. SEM results indicate that legislative bargaining power significantly affects budget variance, supporting opportunistic target-setting behavior. Sub-sample analyzes reveal that budget ratcheting is most dominant in regions with high fiscal capacity and strong managerial capabilities, where performance information is strategically used to justify budget increases. The evidence suggests that political affiliations act as a key driver of incremental budget growth, weakening the intended effects of performance-based budgeting reforms and undermining technical efficiency goals.
The Effect of Internal Control and Organizational Governance on Fraud Prevention with Commitment as a Moderating Variable Masdar, Rahma; Amir, Andi Mattulada; Abdullah, M. Ikbal; Pattawe, Abdul; Usman, Rudy
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April - Mei 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5191

Abstract

Universities managing public funds must ensure accountability and transparency, yet corruption cases show fraud remains a serious risk. This study aims to analyze the influence of internal control systems and organizational governance on fraud prevention, with organizational commitment as a moderating variable. The research method uses a quantitative approach with an explanatory design, involving employees of universities with public service agency status as respondents. Primary data were collected through questionnaires compiled based on COSO indicators, governance principles, and dimensions of organizational commitment. The analysis was conducted using Partial Least Squares (PLS)-based Structural Equation Modeling using WarpPLS 8.0. The results show that internal control systems and organizational governance have a significant positive effect on fraud prevention. Organizational commitment weakens the effect of internal control systems on fraud prevention but strengthens the effect of governance. These findings confirm that the success of control and governance systems depends not only on formal procedures but also on employee emotional attachment and loyalty to the organization. This study integrates Agency Theory and Organizational Support Theory in explaining fraud prevention mechanisms. The results provide recommendations for universities to strengthen the culture of integrity through a combination of internal control, good governance, and organizational commitment.
Green Central Banking, Climate Risk, and Price Stability Mandates: Institutional Conditions and Governance Safeguards Nurbaidah, Siti Umi; Hidayah, Nur
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April - Mei 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5203

Abstract

This research is motivated by the increasing relevance of climate risk in macroeconomic dynamics, particularly for inflation and monetary policy transmission, which challenges the traditional boundaries of central bank mandates. The study aims to analyze the conditions under which climate-sensitive monetary instruments can be considered consistent with price stability, how the institutional context shapes their legal framing, and the governance safeguards necessary to prevent fiscal dominance. The method used is a qualitative approach based on policy discourse analysis, utilizing 45 official documents from the European Central Bank, Bank Indonesia, and the Network for Greening the Financial System for the period 2024–2026. The results show a significant increase in the integration of climate risk into the discourse on financial and price stability, despite the absence of formal changes in mandates. The findings also indicate that legal legitimacy depends on a measurable link between climate risk and monetary objectives and a governance design that maintains independence. This research emphasizes the importance of a risk-based approach and transparency in the design of monetary instruments. It is concluded that climate risk integration can be legitimately undertaken as a reinterpretation of the mandate, as long as it is supported by a disciplined and accountable institutional framework.
The Effectiveness of Village Fund Allocation in Improving Farmers’ Welfare in Deli Serdang Sembiring, Rahmad; Faried, Annisa Ilmi; Nasution, Lia Nazliana; Pasaribu, Dina Mariana
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April - Mei 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5224

Abstract

This study examines the effectiveness of village fund allocation as an instrument for advancing the economic welfare of agricultural households in Deli Serdang Regency, North Sumatra Province, over the period 2019 to 2024. Using a quantitative research framework and secondary data, this study builds a multivariable regression model that includes community participation, institutional capacity, agricultural infrastructure spending, and village fund allocation as the main predictors of farmers’ welfare outcomes. With an adjusted R-squared of 0.591, the dependent variable, the farmers’ welfare index, shows a moderate but statistically significant response to all four independent factors. Despite consistent year-on-year increases in village fund disbursements from IDR 156.4 billion in 2019 to IDR 228.9 billion in 2024, the farmer exchange rate only surpassed the benchmark threshold of 100 from 2022 onward, indicating a structural lag between fiscal input and welfare output. The study concludes that strengthening institutional governance, redirecting a greater proportion of allocations toward productive agricultural empowerment programs, and institutionalizing participatory planning mechanisms are necessary preconditions for maximizing the developmental impact of village funds on farming communities.
Cocreating Public Value in Smart Cities: The Interplay of Citizen Engagement, Digital Literacy, and Governance Transparency Kannapadang, Dwibin; Munawaroh, Siti; Purwanto, Sayugo Adi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April - Mei 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5242

Abstract

The expansion of smart city initiatives in rural and mountainous regions highlights the need to understand how public value is co-created within such contexts. This research aims to investigate the mechanisms of public value co-creation within the smart city ecosystem of Tana Toraja, a developing rural-mountainous region in Indonesia, by analyzing the interplay between digital literacy, governance transparency, and citizen engagement. This study employs a quantitative approach using SEM-PLS with data collected from 250 stratified respondents. The findings reveal that digital literacy serves as the most dominant antecedent, significantly dictating the depth of civic participation in digital platforms. While governance transparency directly enhances public value and accountability, its influence on active engagement remains moderate, suggesting that informational openness requires a baseline of public digital competence to be effective. The results confirm that public value is not merely a bureaucratic output but a co-created product resulting from the synergy between institutional transparency and empowered citizenship. This study recommends that local governments shift from being mere infrastructure providers to becoming digital education facilitators. Integrating community-based digital literacy programs with the deployment of telecommunication towers is essential to mitigate digital exclusion and ensure sustainable, inclusive smart city governance in rural contexts.
The Effect of Risk Management, Risk Mitigation, Auditor Reputation, Company Size, and Public Owned Shares on Underpricing Akadiati, Victoria Ari Palma; Evana, Einde; Komalasari, Agrianti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April - Mei 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5328

Abstract

The information asymmetry in this study is proxied through the underpricing phenomenon that occurs when the company conducts an initial share price offering. This study aims to analyze and test the influence of risk management, risk mitigation, the reputation of public accounting firms, company size, and publicly owned shares on information asymmetry. This study uses a quantitative method on initial public offerings firms listed on the Indonesia Stock Exchange, analyzed with multiple linear regression and robustness checks using SPSS. The test results showed that risk mitigation and public accounting firms’ reporting had a significant negative influence on underpricing. This shows that these two variables act as signals of effective company quality. Information about risk mitigation is more acceptable to the market than information about risk identification alone. Risk management and company size show significant positive influences. This suggests that the market has an unnatural reaction to risk disclosures in large companies. In contrast to the variable of publicly owned stocks, which do not show a significant influence on underpricing. This research contributes by differentiating the roles of risk disclosure and risk management/mitigation and shows that investors respond more strongly to risk mitigation actions than to mere risk information.

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