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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
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The Influence of Financial Literacy, Business Capital, and Time Management on MSME Performance Christy, Nadia; Miar, Miar; Zakiah, Wiwin
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.v14i2.4624

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in economic development, yet many struggle to achieve sustainable performance due to limited managerial capacity and resources. This study investigates the influence of financial literacy, business capital, and time management on the performance of MSMEs. Using a quantitative approach, data from 100 MSME respondents were analyzed using SPSS to examine relationships and test hypotheses through multiple linear regression and statistical analysis. The results indicate that all three independent variables have a significant effect on MSMEs performance both individually and collectively. Among them, financial literacy and time management were identified as the most influential predictors, while business capital had a relatively smaller effect. The model’s determination coefficient (R² = 0.586) suggests that approximately 58.6% of the variation in MSMEs performance can be explained by these variables. This study demonstrates that managerial capacity, especially financial literacy and time management, has a greater effect on MSMEs’ success than capital alone, suggesting policies should focus on capacity-building rather than just funding. This study contributes to the strategic development of competency-based MSMEs empowerment models tailored to regional contexts.
The Satyam Scandal and Creative Accounting: An Analysis of Impact, Causal Factors, and Lessons for Corporate Governance in Indonesia Ardiansyah, Ardiansyah
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.v14i2.4960

Abstract

The Satyam Computer Services Limited accounting scandal is one of the largest financial frauds in India, exposing extensive creative accounting practices that undermined financial reporting integrity. The case involved the manipulation of financial statements through fictitious revenues and false cash balances, reflecting weaknesses in internal controls, ineffective board oversight, and inadequate external audit performance. This study aims to analyze the Satyam scandal using the fraud triangle framework and to identify its implications for corporate governance and audit quality, particularly for developing capital markets such as Indonesia. This research employs a descriptive qualitative method using library research. Data were collected from academic literature, audit reports, regulatory documents, and credible media sources, and analyzed using content analysis based on the fraud triangle theory. The findings indicate that the fraud was driven by strong financial pressure to maintain company performance, opportunities arising from weak governance and control systems, and rationalization by management to justify unethical actions. The Satyam scandal demonstrates that corporate fraud is not only an accounting failure but also a governance and ethical failure. The study highlights the importance of strengthening corporate governance, improving audit quality, and enhancing transparency to prevent similar cases in emerging markets such as Indonesia.
Geographic Barriers and Extreme Poverty: Micro-Spatial Evidence from the Riau Islands Province Fatmasari, Nur Aisyah; Warsono, Hardi; Kismartini, Kismartini; Priyadi, Budi Puspo
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.v14i2.5107

Abstract

Extreme poverty in archipelagic regions is strongly shaped by geographical constraints such as inter-island isolation, weak connectivity, and high logistics and basic service costs, with the Riau Islands Province showing pronounced and uneven poverty across sub-districts. This study aims to analyze the relationship between geographical constraints and extreme poverty, as well as to identify spatial clustering patterns that can inform more targeted policy interventions. The study employs a quantitative approach using microdata on extremely poor households. The analysis applies Spearman’s rank correlation to examine the relationship between variables, along with Global Moran’s I and Local Indicators of Spatial Association to detect spatial autocorrelation and clustering patterns. The findings indicate a significant positive relationship between geographical constraints and extreme poverty, showing that stronger spatial barriers are associated with deeper and more severe poverty conditions. Spatial analysis further reveals the presence of distinct high-poverty clusters across several sub-districts in multiple regencies and cities. These results highlight the importance of place-based policy approaches that are sensitive to local spatial conditions. Such policies are essential for addressing uneven development and improving the effectiveness of poverty reduction strategies at the sub-district level in archipelagic regions.
The Effectiveness of State Budget Management on Inflation and Gross Domestic Product Susilo, Wahyu Dwi Agung Priyo
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.v14i2.5127

Abstract

The effectiveness of State Revenue and Expenditure Budget (Anggaran Pendapatan dan Belanja Negara/APBN) management plays a crucial role in driving economic growth and improving societal welfare, as reflected in GDP growth. This study aims to analyze the effectiveness of APBN management across three presidential periods in Indonesia based on inflation and GDP indicators, while providing insights to enhance the understanding of fiscal management in supporting economic stability. This study uses a quantitative correlational design with descriptive analysis, utilizing secondary data on inflation and GDP from the Indonesian Central Statistics Agency to proportionally compare trends through numerical and graphical presentation. To assess the effectiveness of the APBN, the researcher utilizes a quantitative research method with data description using Data Envelopment Analysis and an efficiency scale ranging from 0 to 1. The results indicate that inflation remained relatively stable and GDP showed positive growth across the three periods, despite external shocks. Economic stability was maintained during Soeharto’s era, remained resilient during the 2008 global crisis under Susilo Bambang Yudhoyono, and continued under Joko Widodo until experiencing a contraction in 2020 due to the Covid-19 pandemic. These findings provide insights for improving APBN management in maintaining economic stability.

Page 97 of 97 | Total Record : 964

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