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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 976 Documents
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Determinants of Corporate Value in Indonesia Mining Sectors with Sustainability Performance as Mediating Variable Yoyok Priyo Hutom; Tri Widyastuti; Darmansyah Darmansyah; Syahril Djaddang
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i3.5284

Abstract

Mining sector sustainability issues increasingly affect corporate financial performance. The novelty of this study lies in the integrative model demonstrating that under the SEOJK 16/2021 regime, sustainability performance functions as an economic translation mechanism that converts sustainability signals into market value. This study examined the relationship between asset value added, corporate social responsibility, and green accounting on sustainability performance and corporate value in the Indonesian mining sector for the period 2019–2023. This study used a quantitative method and applied PLS-SEM analysis based on secondary data obtained from annual reports and sustainability reports. Key findings indicated that all three variables have a significant positive effect on sustainability performance, with green accounting as the strongest contributor. However, only asset value added and sustainability performance have a direct effect on corporate value, while corporate social responsibility and green accounting do not. Through mediation analysis, sustainability performance was found to be a full mediator for corporate social responsibility and green accounting, and a partial mediator for asset value added regarding corporate value. Companies need to strengthen their environmental measurement systems and manage corporate social responsibility strategically to have a tangible impact on corporate value.
The Impact of Accounting Software Use on Financial Report Efficiency Sutarni; Sukriyah Sukriyah; Budiandru; Loso Judijanto; Gema Ika Sari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i3.5305

Abstract

The rapid development of information technology has encouraged organizations to transition from manual accounting systems to digital platforms to improve accuracy, speed, and decision-making quality. However, the adoption of such systems remains uneven, particularly among SMEs in developing countries. This study aims to analyze how accounting software influences financial reporting efficiency and to identify factors affecting its effective implementation. This research employs a qualitative approach using a literature review method, drawing on secondary data from academic journals, books, and credible reports. Data were collected through systematic documentation and analyzed using content analysis techniques to synthesize relevant findings. The results indicate that accounting software significantly enhances reporting efficiency by automating processes, reducing errors, and accelerating report generation. Additionally, it improves cost efficiency and resource utilization. However, the effectiveness of implementation depends on human resource competence, organizational support, and technological readiness. Challenges such as high initial costs and limited digital literacy remain critical barriers. The study implies that organizations should adopt a comprehensive approach by combining technological investment with human resource development and organizational support.
The Effect of Human Resources, Internal Control Systems, and Information Technology on Local Government Financial Statement Consolidation Saprudin; Febian Junaid; Mohamad Abdul Radjak Masjhur; Julie Abdullah; Nikma Bilondatu
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i3.5313

Abstract

This study is based on the importance of accurate, transparent, and timely consolidated financial reporting in local governments in accordance with public sector accounting regulations in Indonesia, which still face challenges related to human resource competence, internal control systems, and information technology utilization. The objective of this research is to analyze the influence of human resources, internal control systems, and information technology on local government financial statement consolidation, both partially and simultaneously. A quantitative explanatory design was employed using questionnaire data collected from financial management officials, which were analyzed using multiple linear regression. The findings indicate that all three variables have a positive and significant effect on financial statement consolidation, with the internal control system emerging as the most dominant factor, while simultaneously the three variables also show a significant joint influence on the dependent variable. The study concludes that the effectiveness of financial consolidation strongly depends on the integration of competent human resources, strong internal control mechanisms, and effective information technology utilization. The implication of this study is that local governments need to enhance human resource competencies, strengthen internal control systems, and optimize information technology usage to improve the quality of consolidated financial reporting.
A Systematic Review of Human Capital in the Digital Economy Franciskus Antonius Alijoyo; Muhammad Juliansyah Putra; Margaretha Banowati Talim; Endang Fatmawati; B.M.A.S. Anaconda Bangkara
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i3.5342

Abstract

The rapid expansion of the digital economy has transformed global production systems, labor markets, trade patterns, and governance structures. In this evolving environment, human capital has emerged as a key determinant of long-term economic competitiveness and resilience. Although studies on digital transformation and workforce development have proliferated, the existing literature remains fragmented across disciplines and geographic contexts. This study aims to conduct a systematic literature review that examines the macroeconomic relationship between human capital and the digital economy. Using the PRISMA framework, 852 records from the Scopus database were screened, yielding 40 studies included in the final synthesis. The analysis identified five dominant research themes: digital-driven economic growth, workforce transformation, digital governance and trade competitiveness, economic resilience, and sectoral digital transformation. The findings consistently demonstrate that digital infrastructure alone is insufficient to generate sustainable economic growth. Instead, outcomes depend heavily on the quality, adaptability, and innovative capacity of human capital. Human capital serves not only as a factor of production but also as a mediator and moderator that shapes the performance of the digital economy by enhancing institutional adaptability, reducing structural constraints, and supporting economic modernization.
The Effect of Fraud Indicators and Financial Reporting Compliance on Earnings Quality and Stock Returns in ISSI Companies Aprilia Fitriani; Hari Setyawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i3.5372

Abstract

This study is motivated by the importance of earnings quality as an indicator of financial reporting credibility in primary consumer goods companies listed on the Indonesian Sharia Stock Index (ISSI), amid concerns over financial statement manipulation and information inconsistencies that may affect market responses. The study aims to examine the effect of fraud indicators and financial reporting compliance on earnings quality and their impact on stock returns. A quantitative approach was employed using SPSS version 30 with secondary data from 34 companies during the 2020–2024 period. The findings reveal that fraud indicators, including the depreciation index, Sales General and Administrative Expenses Index (SGAI), Total Accruals to Total Assets (TATA), and leverage, have no significant effect on either earnings quality. In contrast, financial reporting compliance has a positive and significant effect on earnings quality, while TATA also positively influences stock returns. These results suggest that improvements in financial information quality are primarily driven by reporting compliance and earnings quality rather than accrual-based manipulation indicators, highlighting the importance of corporate governance and transparency in Islamic capital markets. The study implies that investors and regulators should place greater emphasis on compliance and earnings quality in decision-making and market supervision.
Digital Accounting and Islamic Financial Literacy toward Digital Financial Reporting Adoption: The Mediating Effect of Self-Efficacy Sri Rahayu; Ahmad Nizam Che Kasim; Widia Astuty; Azwansyah Habibie
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i3.5488

Abstract

As digital transformation reshapes financial management practices, understanding the factors that drive the adoption of digital financial reporting among Sharia MSMEs has become increasingly important due to persistent technological, financial, and psychological barriers. This study examines the effects of digital accounting literacy and Islamic financial literacy on the readiness to adopt digital financial reporting, with self-efficacy serving as a mediating variable among Sharia MSMEs in North Sumatra, Indonesia. A quantitative approach using SEM-PLS was applied to data collected from 187 Sharia MSME owners through purposive sampling. The findings demonstrate that digital accounting literacy and Islamic financial literacy positively and significantly influence both readiness to adopt digital financial reporting and self-efficacy. In addition, self-efficacy was found to positively affect readiness to adopt digital financial reporting. The mediation analysis further confirms that self-efficacy significantly mediates the relationships between digital accounting literacy, Islamic financial literacy, and readiness to adopt digital financial reporting. These results indicate that the digital transformation readiness of Sharia MSMEs is determined not only by digital accounting and Islamic financial competencies, but also by business actors’ confidence in their ability to utilize digital technologies effectively.

Page 98 of 98 | Total Record : 976

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