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 121 Documents
 9   10   11   12   13 
PENGARUH DIGITAL PAYMENT DAN FINANCIAL LITERACY TERHADAP FINANCIAL MANAGEMENT Muhammad Khanif Mustafid; Maretha Ika Prajawati
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 2 (2026): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i2.7619

Abstract

The development of digital payment technology encourages students to make transactions more practically, but this convenience is not always accompanied by adequate financial management skills. This study aims to analyze the influence of digital payment and financial literacy on the financial management behavior of students in the Management Study Program at UIN Maulana Malik Ibrahim Malang class of 2022.The study employs a descriptive quantitative approach using purposive sampling, involving 72 respondents who actively use digital payments. Data analysis includes validity and reliability tests, classical assumption tests, and multiple linear regression. The results show that digital payments do not have a significant effect on financial management behavior (sig. 0.381 > 0.05), while financial literacy has a positive and significant effect (sig. < 0.001). The coefficient of determination (R²) value of 0.554 indicates that the two independent variables are able to explain 55.4% of the variation in students' financial management behavior. These findings confirm that even though the use of digital payment services is quite widespread, healthy financial behavior is more influenced by an individual's level of financial understanding. Therefore, improving financial literacy is a crucial aspect in encouraging wiser financial management behavior amid the increasing ease of access to digital payment services.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Sebrina Ayu Sari; 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 Firda Yasmine Ardiani; Nur Handayani
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.
EVALUASI KEPATUHAN PERLAKUAN AKUNTANSI ASET TETAP ENTITAS TERHADAP PSAK 16 PT. FM Marsha Adelia Yolina; Nurika Restuningdiah; Diantoro Tanner Kusuma Than
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 2 (2026): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i2.7601

Abstract

One of the factors that influence the success of a company's operations is assets. The larger the company grows, the more assets are needed for its smooth operations. Fixed assets must be managed to maximize operational benefits and ensure investment funds are in accordance with regulations. This study aims to review and analyze the application of fixed asset accounting at PT. Filtrona Manufacturing Indonesia by referring to the provisions of PSAK No. 16. One of the problems that still often occurs is that the measurement and disclosure of assets are not in accordance with PSAK No. 16. This study applies a qualitative approach with a descriptive method to obtain a more comprehensive understanding of the actual condition of the accounting system in the object studied. The main data is primary data obtained through interviews and direct observation in the company environment. Interview subjects were selected using a purposive technique to ensure the data obtained are relevant and significant. The research findings indicate that the accounting treatment of fixed assets at PT. Filtrona Manufacturing Indonesia is in accordance with the provisions stipulated in PSAK No. 16.
PENGARUH PRIOR OPINION, DEBT DEFAULT, DAN FINANCIAL DISTRESS TERHADAP OPINI GOING CONCERN Ananda Putri Rahayu; Mega Arisia Dewi
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 2 (2026): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i2.8038

Abstract

This research analyses the effect of prior opinion, debt default, and financial distress on giving an audit going concern opinion. The giving an audit going concern opinion is caused by auditor doubt towards companies’ business sustainability in the future. The research applies quantitatively. Furthermore, the population consists of Properties and Real Estate companies listed in the Indonesia Stock Exchange (IDX) during 2022-2024. The data were collected using purposive sampling with 105 data observations from 35 samples companies. Moreover, the study adopted debt default which was referred to as Debt to Equity Ratio (DER) and financial distress which was referred to as G-Score model. The data were analysed using logistic regression. The research shows that both prior opinion and financial distress have a positive effect on giving an audit going concern opinion. However, debt default does not affect giving an audit going concern opinion. These findings contribute to the management and auditor in understanding factors which can affect giving an audit going concern opinion.
PERTUMBUHAN LABA BANK UMUM SYARIAH DI INDONESIA: PENDEKATAN RGEC Susan Aditya; Ibnu Muttaqin
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 2 (2026): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i2.8040

Abstract

This study was motivated by fluctuations in bank health indicators, such as Non-Performing Financing (NPF), which has been trending downward but remains unstable; the Capital Adequacy Ratio (CAR), which shows a downward trend despite remaining above the minimum threshold of 8%; and the inconsistent profit growth of several Islamic banks. This study aims to analyze the impact of the health indicators of Islamic Commercial Banks—using the RGEC method (NPF, GCG, ROE, and CAR)—on profit growth for the 2020–2024 period. This quantitative causal study utilizes secondary data from the annual reports of 11 Islamic Commercial Banks registered with the OJK, selected through purposive sampling. Panel data regression analysis using Eviews 13 indicates that NPF has a significant negative effect on profit growth; that is, the higher the level of non-performing financing, the lower the profit growth. Conversely, GCG, ROE, and CAR do not have a significant effect. GCG has no effect because its composite value tends to be stable; ROE only measures current-period profit ability without considering growth from the previous period; and CAR is primarily focused on meeting minimum capital requirements. The coefficient of determination indicates that the four variables together explain only 15.40% of the variation in profit growth. It is recommended that future research include additional variables, expand the sample, and extend the study period.
ANALISIS STABILITAS HARGA BAHAN POKOK DI PASAR TRADISIONAL KOTA SURAKARTA DI ERA E-COMMERCE Sulistyowati Sulistyowati; Yuni Safitri
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 2 (2026): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i2.7874

Abstract

Price stability of staple commodities is a crucial aspect in maintaining economic balance as it directly affects consumers’ purchasing power and trading activities. Traditional markets face price instability due to supply-demand dynamics, distribution factors, production conditions, and e-commerce-driven consumer behavior changes. This study aims to analyze the stability of staple commodity prices in traditional markets in Surakarta City during the e-commerce era and identify factors influencing price changes. This research employed a descriptive qualitative method using a field study approach through observations and interviews with traditional market actors. The analysis was based on price stability theory, supply and demand theory, price volatility, distribution and supply chain perspectives, and digital transformation theory. The findings reveal that staple commodity prices in traditional markets in Surakarta City elatively unstable, particularly for commodities vulnerable to production and distribution changes, such as chili, cooking oil, and eggs. Price instability is mainly influenced by distribution disruptions, weather changes, transportation costs, and seasonal demand increases. E-commerce contributes to greater price transparency and market competition while influencing consumer behavior toward traditional markets. This study concludes that integrating traditional market systems with digital technology is an important strategy for improving price stability in the future.
DETERMINAN FINANCIAL DISCLOSURE: TINJAUAN LITERATUR TERHADAP TRANSPARANSI DAN KINERJA PERUSAHAAN Fifi Rahma Dwiyanti; Dwi Cahyono
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 2 (2026): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i2.7976

Abstract

This study aims to develop a conceptual model of the determinants of financial disclosure and their implications for corporate transparency and firm performance. A qualitative approach was employed using a systematic literature review of 47 articles published in reputable international journals between 2001 and 2025. The articles were selected through keyword-based searches, inclusion and exclusion criteria, and thematic synthesis to identify key themes, relationships, and research gaps. The review identifies five major determinants of financial disclosure: corporate governance, firm characteristics (size, leverage, profitability, and firm age), environmental, social, and governance (ESG) performance, the regulatory environment, and digital technology adoption, including XBRL, internet-based reporting, and artificial intelligence. The findings indicate that financial disclosure is influenced by both internal organizational factors and external institutional and technological developments. High-quality financial disclosure improves corporate transparency by reducing information asymmetry between management and stakeholders, thereby supporting better firm performance. This study contributes to the literature by integrating fragmented findings into a comprehensive conceptual framework that explains the relationships among the determinants of financial disclosure and their outcomes. The proposed framework provides a useful foundation for future empirical research and offers practical insights for managers, regulators, auditors, and other stakeholders seeking to strengthen corporate transparency and accountability.
PENGARUH TAX RISK, GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP TAX AVOIDANCE Anggraini Firsana Wayne; Fidiana Fidiana
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 2 (2026): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i2.8037

Abstract

This research examines the effect of Tax Risk, audit committee, independent commissioner board, and leverage on tax avoidance at State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Furthermore, the research applies a quantitative approach. The data were taken from the companies’ annual reports and financial statements listed on the IDX. The data were collected using purposive sampling, with 15 companies as samples and a total of 60 observations during the four-year period. The data were analyzed using multiple linear regression after fulfilling the classical assumption tests. The results of testing and analysis show that Tax Risk has a positive effect on tax avoidance at State-Owned Enterprises (BUMN). However, the audit committee has a negative effect on tax avoidance, while the independent commissioner board does not affect tax avoidance. Meanwhile, leverage has a positive effect on tax avoidance. These findings indicate that corporate governance mechanisms and capital structure have different roles in influencing tax avoidance practices in State-Owned Enterprises (BUMN).
CREATIVE ACCOUNTING: TINJAUAN LITERATUR ATAS INOVASI DAN INTEGRITAS PELAPORAN KEUANGAN Riyan Harbi Valdiansyah; Dian Widiyati
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 3 (2026): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i3.8056

Abstract

This study aims to provide a comprehensive literature review on creative accounting practices that are at the intersection of innovation and quality in financial statements. Some creative measures are used to make reports more attractive to investors. More often, however, they can also lead to highly unethical data manipulation. The purpose of this study is to provide a thorough review of creative accounting practices. In a Systematic Literature Review-based study will be analyzed from leading articles during the period 2020 - 2024, Researchers used specific search terms to find relevant publications (“Creative accounting”) The results showed that creative accounting can provide flexibility, but if used inappropriately, it can have serious consequences. Not only does this risk a loss of credibility, but there are also legal risks and sanctions. This research is highly dependent on the literature reviewed due to the lack of empirical data from various regional contexts. However, the findings suggest that regulation, supervision, and professional ethics are important to limit creative accounting, and this research will provide suggestions that academics, practitioners, and policy makers are to study in the future.

Page 12 of 13 | Total Record : 121

 9   10   11   12   13 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol 5 No 3 (2026): Juli Vol 5 No 2 (2026): April 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