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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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Management Accounting Practices for Enhancing Accountability and Efficiency in Human Resource Management Rizqy Aiddha Yuniawati
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.v14i4.5274

Abstract

Management accounting practices are increasingly recognized as strategic tools for enhancing the effectiveness of human resource management, particularly in improving accountability and efficiency, which remain critical issues across sectors. This study aims to examine the effect of management accounting practices on accountability and efficiency in human resource management, focusing on the causal relationships among these variables. The research adopts a quantitative approach with an explanatory design, using a questionnaire distributed to 100 respondents consisting of employees and managers involved in human resource and financial functions. Data were analyzed using partial least squares structural equation modeling. The results indicate that management accounting practices have a positive and significant effect on both accountability and efficiency, as reflected in the path coefficients and statistical significance values. These findings suggest that the systematic implementation of management accounting practices enhances transparency, responsibility, and optimal resource utilization in human resource management. This study contributes to the integration of management accounting and human resource management concepts and offers practical implications for developing more accountable and efficient data-driven organizational systems.
CEO Power and Tax Avoidance: The Moderating Effect of Political Connections in Indonesian Mining Companies Ni Luh Putu Normadewi Abdi Pradnyani; Heru Tjaraka
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.v14i4.5285

Abstract

Tax avoidance remains a significant concern in Indonesia because it can reduce state revenue and is particularly relevant in the mining sector, where firms generate substantial revenues from natural resources. This study aims to examine the effect of CEO power, represented by CEO education, CEO tenure, and CEO ownership, on corporate tax avoidance and to investigate the moderating role of political connections. A quantitative research design was employed using secondary data from mining companies listed on the Indonesia Stock Exchange during 2017–2021. Purposive sampling produced 282 firm-year observations from 63 companies. Data were analyzed using descriptive statistics, Pearson correlation, and Moderated Regression Analysis (MRA). Tax avoidance was measured using the Effective Tax Rate (ETR), with Cash Effective Tax Rate (CETR) employed for robustness testing. The findings show that CEO education and CEO ownership are positively related to ETR and marginally significant at the 10% level, indicating lower tax avoidance, while CEO tenure has a significant negative effect on ETR, indicating higher tax avoidance. Political connections significantly moderate the relationships between CEO education and CEO tenure and tax avoidance, while the moderation of CEO ownership is only marginally significant. The robustness test largely confirms these findings, although the CEO ownership effect is not robust.
Sharia Governance on Maqashid Sharia Performance: Mediating Effect of Islamic Corporate Social Responsibility Yani Suryani; Isna Ardila
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.v14i4.5494

Abstract

Sharia governance and social responsibility play important roles in achieving maqashid sharia objectives in Islamic banking. This study aims to determine the mediating role of Islamic corporate social responsibility in the relationship between sharia governance and maqashid sharia performance in Islamic banking during the 2019–2024 period. This study employs a quantitative research approach using secondary data obtained from annual reports of Islamic commercial banks. The sample was selected through purposive sampling, resulting in 9 Islamic commercial banks. Data were analyzed using Structural Equation Modeling with SmartPLS 3. The results indicate that sharia governance has a negative and significant effect on Islamic corporate social responsibility. However, sharia governance and Islamic corporate social responsibility do not have a significant effect on maqashid sharia performance. Furthermore, Islamic corporate social responsibility does not mediate the relationship between sharia governance and maqashid sharia performance because the indirect effect is statistically insignificant. The study concludes that strengthening governance mechanisms alone is insufficient to improve maqashid sharia performance through Islamic corporate social responsibility. These findings contribute to the literature on Islamic banking by providing empirical evidence regarding the limited mediating role of Islamic corporate social responsibility in the relationship between governance and maqashid-based performance.
The Determinants of Regional Government Expenditure in Districts/Cities in Sumatra Nora Susanti; Maria Maria; Riza Wahyudi
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.v14i4.5515

Abstract

Regional governments require fiscal capacity to support public services and development, with local own-source revenue, general allocation fund, and special allocation fund influencing regional expenditure. This study aims to examine the effect of local own-source revenue, general allocation fund, and special allocation fund on regional expenditure and identify the occurrence of the Flypaper Effect in regencies and cities in Sumatera during the 2022–2024 period. This study employed a quantitative approach using secondary data obtained through documentation methods from 154 local governments. The data were analyzed using panel data regression, coefficient of determination, t-test, and F-test. The results showed that simultaneously, local own-source revenue, general allocation fund, and special allocation fund significantly affected regional expenditure in Sumatera, with an F-statistic value of 97.13212. Partially, local own-source revenue had no significant effect on regional expenditure with a t-statistic value of 0.235865. Meanwhile, the general allocation fund and special allocation fund significantly affected regional expenditure with t-statistic values of 6.711569 and 5.572493, respectively. The findings also confirmed the occurrence of the Flypaper Effect, indicating that regional expenditure remains more responsive to intergovernmental transfers than local fiscal capacity. These results highlight the importance of strengthening local revenue sources to achieve greater regional fiscal independence.
Fraud Hexagon and Financial Statement Fraud Risk: The Moderating Effect of Environmental, Social, and Governance Nuraini Nuraini; Lilik Handajani; Wahidatul Husnaini
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.v14i4.5529

Abstract

Financial statement fraud remains a persistent corporate governance challenge, particularly in energy firms, where complex operations increase exposure to fraudulent reporting. This study examines the effect of fraud hexagon factors: stimulus, capabilities, opportunity, rationalization, ego, and collusion, on fraudulent financial reporting and investigates the moderating role of environmental, social, and governance in energy sector companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative approach, this study analyzes 207 firm-year observations selected through purposive sampling from annual reports, sustainability reports, and financial statements. The findings show that stimulus, capabilities, and opportunity significantly increase fraudulent financial reporting, while rationalization, ego, and collusion have no significant effects. ESG only weakens the influence of opportunity on fraud risk as a pure moderator, without moderating other factors. Descriptive analysis shows that fraudulent firms tend to be smaller, have lower directors’ remuneration, and have weaker ESG performance, suggesting that limited resources, managerial pressure, and poor sustainability practices may increase the likelihood of financial reporting fraud. Additional analysis indicates that fraudulent firms tend to have lower total assets and directors’ remuneration below the sample average. These findings indicate that ESG primarily reduces fraud risk through improved governance and monitoring mechanisms rather than individual factors.

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