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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 985 Documents
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The Impact of Accounting Software Use on Financial Report Efficiency Sutarni; 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.
The Role of Shariah Compliance in Moderating the Relationship between Intellectual Capital and Sustainable Financial Performance Azwansyah Habibie; Saparuddin Siregar; Kamila Kamila; Andri Soemitra; Nurlaila Nurlaila
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.v14i1.3735

Abstract

This study examines the influence of accounting and marketing digitalization on the financial performance of digital banks in Indonesia, a sector that has grown rapidly in response to technological advancements. Although technologies such as eXtensible Business Reporting Language (XBRL) and Customer Relationship Management (CRM) have been widely adopted, their individual impacts on financial performance remain unclear. This research aims to determine the effects of XBRL and CRM, both individually and simultaneously, on Return on Assets (ROA) as a measure of financial performance. Using a quantitative approach, the study employs multiple linear regression analysis based on secondary data collected from the annual reports of 32 digital banks registered in Indonesia. The findings show that XBRL does not significantly affect ROA, as indicated by low correlation and regression coefficients with significance values above 0.05. Moreover, CRM does not have a significant impact when assessed partially, although strong correlations with ROA are observed. However, when analyzed together, XBRL and CRM show a significant simultaneous effect on ROA, explaining 61.5% of the variance. This suggests that while these technologies may not be impactful on their own, their integration can substantially enhance financial performance. Limitations of this study include reliance on secondary data and a narrow focus on ROA, which may not fully capture all dimensions of performance. The findings offer valuable insights for digital banking stakeholders aiming to enhance financial outcomes through comprehensive digital strategies
The Empirical Analysis of The Impact of Director Characteristics on Carbon Emission Disclosure: Internal Audit as a Moderating Arum Ardianingsih; Hikma Markhatus Sholekha; Komala Ardiyani
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.v14i2.4716

Abstract

Disclosure of information on carbon emissions is carried out by companies to meet the demands of their stakeholders. This study aims to obtain empirical evidence that board size, board independence, and gender influence emission disclosure, which is strengthened by the existence of internal controls. The study used energy companies in Indonesia as the research object. A total of 84 research data were used. Moderation regression analysis was conducted in this study using the Chow Test, Hausman Test, Lagrange Multiplier Test, and the common effect model. The results of the study show that board size, board independence, and gender have a positive effect on carbon emission disclosure. In addition, internal audit also strengthens the influence of board size, board independence, and gender on carbon emission disclosure. The practical implication of this study for companies is that a governance system is needed to ensure the company's financial and non-financial performance can be achieved. Disclosure of carbon emissions can show non-financial environmental performance that is useful for its stakeholders.
Driving Sustainable Performance through Intellectual Capital: Empirical Evidence from Islamic Banking in Indonesia Widia Astuty; Fajar Pasaribu; Azwansyah Habibie; Sri Rahayu
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.5651

Abstract

Islamic banking is increasingly expected to achieve not only financial performance but also environmental, social, and governance sustainability in line with the principles of Maqasid al-Shariah. However, empirical evidence examining the role of intellectual capital in promoting sustainable financial performance remains limited. Therefore, this study investigates the effect of intellectual capital, measured using the Islamic banking value-added intellectual coefficient, on sustainable financial performance in Indonesian Islamic commercial banks. A quantitative ex post facto design was employed using secondary data from nine Islamic commercial banks during 2020–2024, resulting in 36 bank-year observations. The data were analyzed using Higher-Order PLS-SEM. The findings reveal that intellectual capital positively and significantly influences sustainable financial performance. Furthermore, sustainable financial performance positively affects financial, environmental, social, and governance performance, indicating that sustainability is reflected across multiple organizational dimensions. The structural model demonstrates satisfactory explanatory power, predictive relevance, and good model fit. These findings confirm that intellectual capital is a strategic resource for strengthening sustainability-oriented performance in Islamic banking.
Interpreting Sharia Accounting Ethics in the Financial Practices of Islamic Rural Banks Muhammad Imam Sundarta; Gilang Ganjar Amrih; Gilbert Rely
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 4 (2026): JIAKES Edisi Agustus 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i4.5110

Abstract

The development of Islamic financial institutions has increased the importance of understanding how Sharia values are translated into ethical accounting practices, particularly in Islamic rural banks that serve community-based financial needs. This study aims to examine the interpretation and implementation of Sharia accounting ethics in financial practices, including the challenges faced in aligning operational activities with normative Islamic ethical principles. Employing a qualitative descriptive approach, this research collected data through semi-structured interviews, document analysis, and limited observation involving Islamic rural bank practitioners, Sharia Supervisory Boards, and regulatory representatives. The findings reveal that Sharia accounting ethics in Islamic rural banks is not merely determined by regulatory compliance but is shaped by institutional interpretations, organizational constraints, and professional perspectives. The study identifies several critical issues, including differences in understanding justice between management and the Sharia Supervisory Board, the dominance of murabahah financing that creates a gap between formal compliance and substantive Sharia objectives, limited Sharia accounting literacy, and tensions between profitability and social responsibility. The study concludes that strengthening Sharia accounting ethics requires deeper ethical internalization, improved human resource capacity, active Sharia Supervisory Board supervision, and broader social accountability mechanisms to align Islamic rural banks’ sustainability with the objectives of maqasid al-shariah.
Village Fund Accounting Practices within Power Relations and Local Governance Ikhyanuddin Ikhyanuddin; Muhammad Haykal; Murhaban Murhaban; Hilmi Hilmi; Sri Mulyati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 4 (2026): JIAKES Edisi Agustus 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i4.5129

Abstract

Public sector accounting plays a central role in promoting accountability and transparency in local governance. However, existing studies on village fund accounting have predominantly emphasized regulatory compliance while overlooking the influence of power relations and governance dynamics. This study aims to examine how village fund accounting is used, interpreted, and enacted by village actors within the context of local governance from a critical accounting perspective. An interpretive-critical qualitative case study was conducted in a village in Aceh Province, Indonesia. Data were collected through semi-structured interviews, participant observation, and document analysis involving ten purposively selected participants, and analyzed using critical thematic analysis. The findings reveal three major themes. First, village fund accounting is primarily practiced as an administrative instrument emphasizing procedural compliance rather than substantive public management. Second, accounting functions as a mechanism for legitimizing village elite authority by formalizing decisions and concentrating control over financial information. Third, although transparency is formally implemented through reporting and information disclosure, community participation remains largely symbolic and has limited influence on decision-making. These findings demonstrate that village fund accounting extends beyond technical financial reporting to operate as a technology of power that reinforces administrative compliance, institutional legitimacy, and procedural transparency.

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