cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
MARATUS ZAHRO
Contact Email
maratuszahro@stiesia.ac.id
Phone
+6285785609393
Journal Mail Official
jiaku@stiesia.ac.id
Editorial Address
Jl. Menur Pumpungan No.30 Menur Pumpungan, Kec. Sukolilo Kota SBY, Jawa Timur 60118
Location
Kota surabaya,
Jawa timur
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 2 Documents
 1 
Search results for , issue "Vol 5 No 1 (2026): Januari" : 2 Documents clear
PERAN KEMITRAAN BISNIS DALAM MENINGKATKAN DAYA SAING UMKM X BLITAR Fitri, Elizza Destyana; Wahyudi, Arif
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 1 (2026): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i1.7607

Abstract

Increasing competition in the garment industry requires MSMEs to adopt effective strategies to maintain their competitiveness. Business partnerships are essential as they provide access to resources, market information, and opportunities for business development. This study aims to describe the role of business partnerships in enhancing the competitiveness of X, a garment MSME in Blitar Regency. A descriptive qualitative method was applied, using in-depth interviews with the business owner and direct observations of production activities and partnership practices. The findings reveal that partnerships with schools, clothing stores, regular customers, and other business actors contribute positively through four main mechanisms: operational stability through demand predictability, product innovation through direct feedback from partners, market expansion through word-of-mouth effects where approximately 70% of new customers come from partner recommendations, and operational efficiency through improved capacity utilization from 60% to 80-85%. The study found that informal trust-based partnerships prove to be an effective model in the local MSME context, providing high flexibility and reducing transaction costs associated with formal contracts. However, challenges such as limited skilled labor, potential miscommunication, and limited raw material availability remain present. In conclusion, business partnerships play a crucial role in strengthening MSME competitiveness and business sustainability, and these findings highlight the importance of developing mutually beneficial partnerships as a strategic approach for MSMEs.
PRAKTIK AKUNTANSI BERBASIS KEARIFAN LOKAL PADA PERSEROAN TERBATAS XYZ CIREBON Lestari, Titi; Najiich, Muchammad
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 1 (2026): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i1.7794

Abstract

This study explores local wisdom-based accounting practices in medium-scale Limited Liability Companies (LLCs) across five industrial sectors in Cirebon, Indonesia. These businesses often prioritize trust, kinship, and cultural values over formal accounting standards like PSAK. Financial transactions are frequently recorded manually, verbally, or based on memory, reflecting a trust-based culture that resists strict documentation and auditing. The study employs a qualitative exploratory method through interviews and observations, revealing limited accounting literacy, cultural resistance, and inadequate institutional support as major barriers to adopting formal systems. While some companies are beginning to use digital tools, integration remains inconsistent. The research finds that although these informal practices foster internal trust, they hinder transparency, external audits, and access to financing. Ultimately, the study recommends a hybrid model that bridges local cultural values and formal accounting principles. Such an approach could enhance financial accountability and sustainability while preserving cultural identity. This research contributes to the development of a contextual accounting model suitable for culturally diverse economic environments.

Page 1 of 1 | Total Record : 2

 1 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol 5 No 1 (2026): Januari Vol 4 No 4 (2025): Oktober Vol 4 No 3 (2025): Juli Vol 4 No 2 (2025): April Vol 4 No 1 (2025): Januari Vol 3 No 4 (2024): Oktober Vol 3 No 3 (2024): Juli Vol 3 No 2 (2024): April Vol 3 No 1 (2024): Januari Vol 2 No 4 (2023): Oktober Vol 2 No 3 (2023): Juli Vol 2 No 2 (2023): April Vol 2 No 1 (2023): Januari Vol 1 No 3 (2022): Oktober Vol 1 No 2 (2022): Juli Vol 1 No 1 (2022): April More Issue