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MARATUS ZAHRO
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maratuszahro@stiesia.ac.id
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jiaku@stiesia.ac.id
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INDONESIA
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
ISSN : 2963671X     EISSN : 2963671X     DOI : https://doi.org/10.24034/jiaku
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) is published by the Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya which was first published in April 2022. JIAKu published four times a year, in January, April, July and October. Articles published in JIAKu can be in the form of research articles or conceptual articles (non research). Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, public sector accounting, management accounting, sharia accounting, forensic accounting, behavioral accounting, environmental accounting, tax accounting, social responsibility accounting, accounting for education, financial auditing, and accounting information system.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
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Search results for , issue "Vol 4 No 4 (2025)" : 7 Documents clear
STUDI PERILAKU KREDIT BERISIKO MAHASISWA DALAM PENGGUNAAN LAYANAN PAYLATER Selviana, Neng; Zulkarnain
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 4 (2025): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i4.7437

Abstract

This study aims to analyze risky credit behavior among university students, focusing on the use of paylater. This behavior is measured through two main indicators: risky borrowing and risky paying. The study used an online survey distributed to 112 student respondents in Sukabumi. The results show that students in Sukabumi have a significant level of risky credit behavior, with the combined average score for the risky borrowing indicators being 57,44%. This behavior is manifested through a strong tendency to be tempted by discounts (67,68%), make impulsive purchases (54,46%), and use paylater without considering their ability to pay (50,18%). For the risky paying, it was found that for the tendency to be late in making payments was 48,57%, while for ignoring fines reached 50,71%. This indicates that a significant portion of students lack discipline in managing their debt obligations. Further analysis shows a significant difference based on gender, where female have higher scores on almost all risky behavior indicators, such as in impulsive purchases (57,46%) and the tendency to ignore fines (55,87%) compared to males. Therefore, it is suggested that university and financial service providers collaborate to improve students' financial literacy, concerning debt management and the consequences of irresponsible credit behavior.
PENGARUH LDR, SUKU BUNGA, DAN INFLASI TERHADAP PERTUMBUHAN EKONOMI INDONESIA TAHUN 2014-2023 Hisanah Shabri, Iftitah; Laila Robiati, Nur; Nur Wibawanti, Tiara Nabila
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 4 (2025): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i4.7463

Abstract

This study was conducted to identify the influence of LDR, interest rates, and inflation on economic growth in Indonesia. This study applies a quantitative method that utilizes secondary data through multiple linear regression analysis based on annual time series data obtained from SEKI BI and BPS, and in the period 2014 to 2023. The results of the regression data analysis indicate that individually, LDR, interest rates, and inflation do not have a significant impact on economic growth in Indonesia. Likewise, simultaneously, the three independent variables do not show a significant influence on economic growth with a Prob (F-statistic) value of 0.5325 > 0.05. The coefficient of determination (R²), which is 0.2886, shows that only 28.86% of the variation in economic growth can be explained by these three variables, the rest is influenced by other factors outside this study model. The results of this study indicate that LDR, interest rates, and inflation are weak as monetary policy transmission mechanisms during this period. This study is expected to serve as a guideline for policymakers, academics, and practitioners to understand the dynamics of Indonesia's economic growth, as well as provide opportunities for more in-depth research with more diverse variables and more detailed data.
PENGARUH ESG TERHADAP KINERJA KEUANGAN DENGAN MODERASI KEKUATAN CEO PADA PERUSAHAAN BEI Oktavia, Widya; Anggraini, Dewi; Andrinaldo, Arisky
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 4 (2025): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i4.7474

Abstract

This study aims to analyze the influence of environmental performance, social performance, and governance performance on financial performance with CEO power as a moderating variable. This research is a quantitative study using secondary data. Twelve manufacturing companies were selected through purposive sampling using predetermined criteria. The data analysis method used was panel data regression using Eviews 13. The results of this study indicate that the performance environmental, social performance, and governance performance simultaneously (f-test) has an effect on financial performance (ROA). Partially (t-test) environmental performance does not have a significant effect on financial performance (ROA), social performance does not have a significant effect on financial performance (ROA), and governance performance has a significant effect on financial performance (ROA). However, the results of the model equation test panel data regression (MRA) CEO power (CEO education) weakens or cannot moderate the influence of environmental performance on financial performance (ROA), CEO power (CEO education) strengthens or can moderate the influence of social performance on financial performance (ROA), and CEO power (CEO education) weakens or cannot moderate the influence of governance performance on financial performance (ROA).
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA NGRASEH Khoir, Alan Nuril; Susanto, Febry Fabian
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 4 (2025): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i4.7508

Abstract

This study aims to analyze the implementation of accountability and transparency in the management of Village Funds through the perceptions of Ngraseh Village officials. The primary concern is the limited disclosure of village financial reports to residents, despite the village's compliance with applicable regulations. This study uses a qualitative descriptive method. Data was obtained through in-depth interviews, observations, and documentation. The results of the study show that the implementation of accountability in Ngraseh Village has been running well through the use of the Siskeudes application, which ensures that every financial transaction is recorded in an orderly, accurate, and documented manner in accordance with local government regulations. Based on these research results, the implementation of transparency within the community has been quite effective, achieved through various media, including direct information boards and activities. However, financial reports are not published to the villagers. It can be concluded that the management of Village Funds in Ngraseh Village has fulfilled the aspect of vertical accountability to the local government; however, it still needs to be strengthened in terms of transparency to the villagers. Therefore, increased publication and public participation are necessary to realize full good governance principles.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KOTA TIDORE KEPULAUAN Abubakar, Sukma; Yana Amalia Sari Fala , Dwi; Muhamad Aris Ali, Iqbal
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 4 (2025): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i4.6694

Abstract

This study aims to determine the effect of education level, business scale, income, business age, and accounting knowledge on the use of accounting information in MSMEs in Tidore Islands City. This type of research is quantitative research and uses primary data in the form of questionnaires from MSME actors in Tidore Islands City and also secondary data in the form of MSME development data obtained from the Department of Industry, Trade, Cooperatives and SMEs of Tidore Islands City. The number of samples used was 376 respondents with a simple random sampling method and the method for determining the number of samples using the Slovin formula. The variables used consisted of education level, business scale, business income, business age, accounting knowledge as independent variables and the use of accounting information as the dependent variable. The regression model used in this study is multiple linear regression. The results showed that education level, business scale, income, and accounting knowledge did not affect the use of accounting information. While business age had a positive effect on the use of accounting information.   .   .
PEMAKNAAN BOLETA PADA TRADISI MASYARAKAT KELURAHAN MAREKU DI KOTA TIDORE KEPULAUAN Rizal Tri Putra, Mochammad; Suwito, Suwito; Sinen, Kasim
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 4 (2025): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i4.6761

Abstract

Accounting practices are influenced by environmental factors such as economics, politics, culture, and demographics. While the influence of culture on social behavior has been extensively researched, the study of its impact on accounting practices is relatively new. Accounting, as a social science, develops through various paradigms and can adapt to the social, cultural, and religious environments in which it develops. In Mareku Village, Tidore Islands City, there is a boleta tradition that embodies social values such as mutual assistance and cooperation, and serves as a guide for community life. The aim of this research is to find out the perspective of the people of Mareku subdistrict in interpreting boleta. This research used a qualitative method with a phenomenological approach, with four informants who were directly involved in boleta activities. Data collection techniques using observation, interviews and documentation. The data testing technique uses triangulation. Based on the results of the analysis, three meanings can be found from the perspective of the Mareku sub-district community from boleta (donation) activities, namely; as a form of sincerity, as an effort to build brotherhood, and as a moral responsibility.
IMPACT OF TAX AWARENESS, AUTHORITY SERVICES, AND SANCTIONS ON ENTERPRISE COMPLIANCE Pradisa, Riska; MQ. BABA, Amiruddin Islami
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 4 (2025): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i4.7510

Abstract

Studi ini bertujuan untuk mengkaji pengaruh kesadaran pajak, pelayanan otoritas pajak, dan sanksi pajak terhadap kepatuhan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan data survei dari 50 responden UMKM. Kriteria sampel dalam studi ini terdiri dari para pelaku UMKM di Ciputat, Tangerang Selatan, sebanyak 50 responden. Kuesioner terdiri dari suatu pertanyaan terbuka dan penyataan tertutup yang diukur menggunakan skala Likert. Penelitian ini menerapkan metode analisis regresi linier berganda untuk menguji pengaruh antara variabel independen dan dependen. Kualitas data diuji menggunakan uji validitas dan reliabilitas, hasilnya menunjukkan bahwa seluruh item yang menyusun variabel dalam data telah valid dan reliabel. Hasil analisis dengan metode regresi linier berganda menunjukkan bahwa kesadaran, pajak, pelayanan otoritas, dan sanksi sangat penting untuk meningkatkan kepatuhan pajak. Studi ini menghasilkan rekomendasi bahwa otoritas pajak dapat meningkatkan edukasi wajib pajak, meningkatkan kualitas pelayanan, dan secara konsisten menegakkan sanksi pajak untuk memperkuat kepatuhan di kalangan UMKM.

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