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 108 Documents
 7   8   9   10   11 
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.
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, 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).

Page 11 of 11 | Total Record : 108

 7   8   9   10   11 

Filter by Year

2022 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