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MARATUS ZAHRO
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maratuszahro@stiesia.ac.id
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+6285785609393
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jiaku@stiesia.ac.id
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Jl. Menur Pumpungan No.30 Menur Pumpungan, Kec. Sukolilo Kota SBY, Jawa Timur 60118
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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 5 No 1 (2026): Januari" : 7 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.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Muthmainnah; Noy, Ismail; Usman, Ernawaty; Handayani, Nur
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.v5i1.7718

Abstract

An auditor is an attractive choice for accounting graduates in Indonesia. This profession is useful in auditing the financial statements. An auditor must have high integrity to detect fraud and risk. In addition, the mental attitude and professionalism are highly to maintain professionalism and liquidity. This study is a survey-based quantitative research that seeks to look at how competence, auditor independence, time pressure, and experience affect auditors' ability to find fraud. The effect of these factors is looked at through the lens of professional skepticism, and the research is focused on a representative financial audit body in Papua Province. The research design uses probability with purposive sampling techniques and the sample unit in Inspection Officers (BPK) Papua Province. The institution has a total of 88 auditors. The research data is sourced from primary data collected using questionnaire instruments. The moderation analysis in this study uses the Partial Least Square (PLS) approach. The results of the study found that the competence, independence and experience of auditors have a positive and significant influence on the ability of auditors to detect fraud at the Papua Province Financial Audit Agency (BPK).
PERHITUNGAN HARGA POKOK PRODUKSI (HPP) SEBAGAI DASAR PENENTUAN HARGA JUAL MIE DWR Leonita, Syafira Oky Tjatur; Masrunik, Endah
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.v5i1.7579

Abstract

This study examines how Cost of Goods Manufactured is calculated to determine the selling price at Mie DWR, a micro, small, and medium enterprise operating in the culinary sector. It addresses inaccurate production costs calculations that omit essential production components, causing undercosting and misleading pricing decisions. The research identifies, classifies, and measures all production cost elements using the full costing method, then compares results with the owner’s records and analyzes pricing implications. A descriptive qualitative case study was applied, collecting data through interviews, observations, and documentation, validated by source triangulation. Findings show a major gap between the owner’s COGM of IDR 4,196 per portion and the full costing result of IDR 15,250 per portion. Missing costs include labor, utilities, and equipment depreciation. The study concludes that incomplete records create hidden losses and inaccurate prices. Comprehensive costing supports better pricing, decisions, and sustainability for MSMEs in culinary businesses overall across competitive markets.
ANALISIS AKUNTANSI PENGGAJIAN BERBASIS SISTEM INFORMASI AKUNTANSI PADA MIE DJW DI BLITAR Azizah, Fika Umi; 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.v5i1.7717

Abstract

This Study Analyzes The Payroll System Implemented At Mie Djw, A Micro, Small, and Medium Enterprise (Msme), and Examines Its Role In Supporting Transparency and Accountability In Business Management. The Research Uses A Qualitative Approach With A Case Study Method. Data Were Collected Through Direct Observation Of The Payroll Process, Interviews With Management and Employees, and Examination Of Supporting Documents Such As Attendance Records and Payroll Slips. The Results Show That The Payroll System Applies The Basic Elements Of An Accounting Information System, Including Attendance Data As Input, Wage Calculation As The Process, and Salary Payments and Payroll Slips As Output. The Use Of A Fingerprint-Based Attendance System Improves Recording Accuracy, While The Owner’s Involvement In Payroll Validation Strengthens Accountability. The Provision Of Payroll Slips and Informal Clarification Mechanisms Also Supports Transparency. However, The Absence Of Standardized Written Procedures and Formal Documentation Limits The Audit Trail. This Study Demonstrates That A Simple Payroll System Can Function Effectively In An Msme, But Requires Procedural Improvements To Ensure Long-Term Accountability.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Ayu Sari, Sebrina; Andajani, Andajani
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.v5i1.7845

Abstract

This research examines the effect of capital structure, liquidity, and profitability on the firm value. The capital structure was measured by Debt to Asset Ratio (DAR), liquidity was measured by Current Ratio (CR), and profitability was measured by Return on Assets (ROA). Meanwhile, firm value was measured by Price to Book Value (PBV). The population consists of Food and Beverages manufacturing sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2022 - 2023. Furthermore, the research applies quantitatively. The data collection technique used was a purposive sampling, with 3 criteria. In line with that, 49 companies fulfilled the criteria as samples with a total of 98 observation data. Moreover, the data were secondary, in the form of annual financial reports from the IDX website or the Indonesia Stock Exchange. The data analysis technique used multiple linear regression. The result shows that capital structure, liquidity, and profitability affect firm value.
ANALISIS PENERAPAN PRINSIP GOOD GOVERNANCE DALAM PELAYANAN PUBLIK ADMINISTRASI KEPENDUDUKAN Yasmine Ardiani, Firda; Handayani, Nur
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.v5i1.7876

Abstract

This study aims to assess the quality of population administration services and the implementation of good governance principles at the Gubeng Subdistrict Office, Surabaya. The research method used is descriptive qualitative, with data collection techniques including observation, interviews, and documentation. The informants in this study consisted of the head of the governance and public service section, one service staff member, and two service users. The results show that service quality has met the main dimensions, namely empathy, assurance, reliability, tangibles, and responsiveness. In addition, good governance principles such as transparency, accountability, responsiveness, effectiveness, fairness, consensus orientation, strategic vision, and adherence to the rule of law have been implemented fairly well. However, there are still challenges in improving the understanding of both employees and the community regarding these principles. Therefore, continuous training and socialization programs are needed to improve service quality and strengthen the implementation of good governance.

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