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INDONESIA
Jurnal Inovasi Akuntansi
Published by Universitas Mahasaraswati
ISSN : -     EISSN : 29881536     DOI : https://doi.org/10.36733/jia.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Inovasi Akuntansi (JIA) is committed to promoting high-quality research in accounting that can make a meaningful contribution to the understanding and development of accounting practice. Through open access, we hope that the knowledge we publish can be freely accessed by anyone, from any background, without financial or institutional barriers. Jurnal Inovasi Akuntansi (JIA) accepts contributions of scientific articles in various aspects of accounting, including but not limited to Financial Accounting; Forensic Accounting; Tax Accounting; Managerial Accounting; Financial Auditing; Behavioral Accounting; Capital Markets Analysis; Accounting-Religion; Public Sector Accounting; Accounting-Culture; Social Responsibility Accounting; Accounting Information System; Corporate Governance; Accounting-Gender; Environmental Accounting; Accounting History; Accounting Education; and Other Areas that Related. We encourage the contribution of various methodological approaches, both quantitative and qualitative, which can help deepen understanding of current issues in the accounting domain.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 140 Documents
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Pengaruh Modal Intelektual pada Kinerja Lembaga Perkreditan Desa di Bali I Wayan Bagus Pande; I Putu Aditya Surya Darmawan; Ida Ayu Nyoman Yuliastuti; Ida Ayu Ratih Manuari; Daniel Raditya Tandio
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 1 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i1.9250

Abstract

Village credit institutions (LPD) have very tight competition in getting customers. LPD has main competitors in the financial business, namely public banks, people's credit banks, cooperatives, Bumdesa which operates in the savings and loans sector, moneylenders and financial technology (fintech). This research aims to analyze the influence of non-financial resources, namely intellectual capital, on LPD performance in Bali. The research population was 1433 LPD with a sample of 100 LPD. The sampling method uses a stratified proportional random sampling technique. The data analysis technique uses multiple regression analysis. The research results show that structural capital, social capital and reputation capital have a positive effect on LPD performance in Bali.
Pengaruh Corporate Governance dan Intellectual Capital terhadap Nilai Perusahaan Anthony Holly; Robert Jao; Ana Mardiana; Yulisna Bunga
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.9639

Abstract

This research aims to examine the influence of corporate governance (board direction, managerial ownership, institutional ownership, and audit committee) and intellectual capital on company value. Company value is measured using Tobin's Q. This research uses secondary data. The sampling technique used was purposive sampling, with a sample of 43 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The analytical method used is multiple regression analysis. Based on regression analysis, the results of this research show that board direction has an insignificant positive effect on company value. Managerial ownership has a significant negative effect on firm value. Institutional ownership has a significant negative effect on firm value. The audit committee has an insignificant negative effect on company value and intellectual capital has an insignificant negative effect on company value.
Efek Moderasi Masa Perikatan Audit Pada Hubungan Fee Audit dan Kualitas Audit: Uji Peran Perilaku Oportunistik Frida Fanani Rohma; Indah Shofiyah
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.9816

Abstract

Based on the agency perspective, the individual is a rational economic man who seeks to optimize his personal interests. Optimization of personal interests along with opportunistic behavior has the potential to reduce audit quality. The aim of this study is to investigate the interaction effect of audit tenure on the audit fees and audit quality relationship. This study uses a quantitative method involving financial companies listed on the Indonesia Stock Exchange as a research sample. The literature is still limited in considering the positive impact of fees and audit tenure on audit quality. However, based on an agency perspective, this study shows that the existence of individual opportunistic behavior is the fundamental reason that aspects of the fee and audit engagement period have the potential to reduce audit quality. The findings of this study also indicate that the audit tenure moderates the effect of audit fees on audit quality. This research contributes to the audit quality literature that audit fees and engagement tenure can be two sword because apart from being able to improve audit quality, in the long term it has the potential to reduce audit quality.
Analisis Efektivitas Program Pembinaan Kewirausahaan dalam Meningkatkan Profitabilitas Usaha Ni Luh Putu Sandrya Dewi; Ni Made Wanda Diajeng Sujana; Luh Gede Kusuma Dewi
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.10144

Abstract

MSME come from various circles, one of which is students. Seeing the large number of students who are entrepreneurs, the Ministry of Education and Culture moved the government to hold an entrepreneurial student development program or called P2MW. The target of this program is students who have businesses nationally. The P2MW program is divided into several activities, namely workshops, talk shows, webinars/seminars, workshops, as well as coaching and funding related to entrepreneurship. One of the selected student businesses from Mahasaraswati University Denpasar is AW Dimsum. The aim of this research is to determine qualitatively the development of AW Dimsum's business profits before and after participating in the P2MW program. This research is qualitative in nature by emphasizing comparative descriptions of results before and after participating in the p2mw program and theoretical studies from several literatures. This research uses data collection techniques in the form of structured interviews and field observations. The results of this research show that the series of P2MW programs that have only been running for one month have already seen an increase in profits of around 10 – 15%. It is hoped that business owners will be able to be consistent in running their business and develop creative ideas for developing their business in the future.
Dilema Etis Profesi Akuntan Berdasarkan Aspek Keperilakuan Nyoman Yudha Astriayu Widyari; Ida Ayu Komang Tiara Pratistha Sari; Putu Ayu Diah Widari Putri
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.10145

Abstract

The article discusses ethical dilemmas in the accounting profession, focusing on behavioral aspects. The paper highlights the importance of ethics as a foundational component for responsible societies and sustainable development, especially within professions like accounting that rely heavily on ethical standards. It explores the complexities accountants face in maintaining objectivity, independence, confidentiality, integrity, and professional prudence. By reviewing literature and theories such as agency theory, positive accounting theory, and compliance theory, the study delves into ethical conflicts that arise due to pressures from stakeholders and organizational demands. The article emphasizes the role of ethical sensitivity and decision-making, especially in situations where external pressures can compromise ethical conduct. The authors advocate for ethical standards and decision-making frameworks that help accountants navigate ethical dilemas, ensuring reliable and transparent financial reporting.
Pengaruh Kapabilitas Inovasi, Modal Usaha, Diversifikasi Produk dan Pemahaman Akuntansi terhadap Keberlanjutan Bisnis UMKM Bidang Kuliner di Kota Semarang Yulia Intan Pratiwi; Taufiq Andre Setiyono
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.10161

Abstract

This study aims to analyze the influence of innovation capability, venture capital, product diversification and accounting understanding on the sustainability of MSME businesses in Semarang City. The population of this study is MSME actors in the culinary field in Semarang City. The sample in this study was obtained using the Slovin formula, namely 331 MSMEs. This study is a quantitative study and was analyzed using the SPSS version 25 analysis tool. The results of the study indicate that innovation capability does not affect business sustainability. Venture capital has a significant positive effect on business sustainability. Product diversification has a significant positive effect on business sustainability. Accounting understanding has a significant positive effect on business sustainability.
Pengaruh Good Corporate Governance terhadap Manajemen Laba pada Perusahaan Sektor Kesehatan Zava Nuruzzuhrotil Ula; Nurul Qomariyah; Shafiyya Zahra
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.10236

Abstract

Good corporate governance (GCG) is an important aspect in corporate management, especially in the healthcare sector. This is because good Good corporate governance (GCG) practices can affect the transparency and accountability of financial reports, as well as reduce the tendency of earnings management. The risk of earnings management is often used in the face of pressure to maintain stable and attractive financial performance for stakeholders. This study aims to analyze the effect of good corporate governance on earnings management in healthcare sector companies. This study uses a quantitative approach with an explanatory research to test the effect of Good corporate governance (GCG) on earnings management in health sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The results obtained from this study are independent commissioners, managerial ownership, institutional ownership do not have a significant effect on earnings management. While the audit committee has a significant effect on earnings management. Independent commissioners, managerial ownership, institutional ownership and audit committees simultaneously have a significant effect on earnings management.
Pengaruh Good Corporate Governance dan Investment Opportunity Set terhadap Kebijakan Dividen Kadek Apriada; Putu Riska Wulandari
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.10263

Abstract

Good Corporate Governance (GCG) is a guarantee that comes from the control system in a company which can be seen from the procedures of the independent board of commissioners (DKI), institutional ownership (KI), managerial ownership (KM), and audit committee (KA). Good governance can indicate that the company is able to ensure good management of the company's finances. Investment Opportunity Set is the value of the company which depends on the costs set by management for the future. If a company has many profitable investment opportunities, this will likely lead to a low dividend payout ratio. The population of this study was 84 food and beverage companies registered on the IDX. The sampling technique used was purposive sampling. The analysis technique used in this research is multiple linear regression. The results of this research show that managerial ownership, institutional ownership, audit committee, and investment opportunity set have a positive effect on dividend policy. Meanwhile, the board of commissioners has a negative influence on dividend policy. Further research can develop this research by using other variables which theoretically have an influence on dividend policy
Relationship between Tax Avoidance, Leverage and Dividend Policy on Company Value Ida Ayu Nirma Prameswari; Desak Made Mya Yudia Sari
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.10278

Abstract

This study aims to provide empirical evidence of the influence of tax avoidance and leverage on company value with dividend policy as a moderating variable. The population of this study is all consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2017 - 2022. The sampling technique used is purposive sampling technique and obtained as many as 114 number of observations. This study uses the Statistical Product and Service Solution (SPSS) program with Moderated Regression Analysis (MRA) as a tool to analyze the moderating effect of dividend policy on the tested sample. The results of the analysis provide evidence that tax avoidance has no effect on firm value while leverage has a positive effect on firm value. Then, dividend policy strengthens the negative relationship between tax avoidance and firm value, but is unable to moderate the relationship between leverage and firm value.
Analisis Signifikansi Pengaruh Dividend Payout Ratio, Earning Per Share dan Debt to Equity Ratio terhadap Return Saham Luh Putri Mas Mirayani; RR. Maria Yulia Dwi Rengganis; I Gusti Ayu Ratih Permata Dewi
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.10315

Abstract

This study examines the influence of Dividend Payout Ratio (DPR), Earning Per Share (EPS), and Debt to Equity Ratio (DER) on Stock Returns in companies listed on the LQ45 Index of the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Using a quantitative approach, this research analyzed data from annual financial reports of 22 companies selected through purposive sampling, with a total of 66 observations. Multiple linear regression analysis was employed to evaluate the relationships between variables. The results indicate that DPR and EPS have a positive and significant impact on Stock Returns, with respective p-values of 0.001. This suggests that higher dividends and improved financial performance significantly enhance stock returns. On the other hand, DER does not have a significant influence on Stock Returns. This study provides practical implications for companies to strengthen their dividend policies and financial performance to attract investors. Investors are recommended to use DPR and EPS as primary indicators in forming an optimal investment portfolio. The findings contribute to the theoretical literature on financial ratios and stock performance in developing markets and suggest opportunities for future research, including additional variables such as macroeconomic factors or market conditions, to enhance Stock Return prediction models.

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