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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 60 Documents
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Pengaruh Self Attribution Bias, Mental Accounting, Familiarity Bias dan Toleransi Risiko terhadap Pengambilan Keputusan Investasi Holly, Anthony; Mardiana, Ana; Jao, Robert; Patandianan, Tripentita Loto
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.10585

Abstract

The purpose of this study was to determine some of the effects of bias, namely self-attribution bias on investment decision making, mental accounting on investment decision making, familiarity bias on investment decision making, and risk tolerance on investment decision making. The theory used is behavioral finance theory and prospect theory. This study used a purposive sampling method in selecting the sample. The sample used was students who joined the capital market study group and an investor at Atma Jaya Makassar University in the 2019-2021 class. Data collection method is done through a questionnaire. The analysis technique used is multiple linear analysis. The results of this study indicate that self-attribution bias has a positive and significant influence on investment decision making, mental accounting has a positive and significant influence on investment decision making, familiarity bias has a positive and significant influence on investment decision making, and risk tolerance has a positive and significant influence on investment decision making.
Faktor Presepsi dan Keamanan terhadap Implementasi Sistem Informasi Akuntansi Berbasis Seluler Pada UMKM di Kota Kendal Rahayu, Sulistyo Sri; Setiyono, Taufiq Andre
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11195

Abstract

This study aims to empirically analyze the factors influencing the mobile-based Small and Medium Enterprises (UMKM) Accounting Information System (AIS) in Kendal City. This research employs a quantitative approach with a sample size of UMKM in Kendal City and utilizes primary data. The data is analyzed using SPSS software version 22. The results of this study indicate that the perceptions of ease of use and perceived needs do not have a significant influence on the implementation of mobile-based UMKM Accounting Information Systems (AIS), meanwhile, security and performance expectation have a significant influence on the implementation of mobile-based UMKM AIS.
Kepatuhan Wajib Pajak UMKM dalam Pelaporan Pajak: Studi Kualitatif Kabupaten Polewali Mandar Meliana; Dewi, Ni Made Sintya Surya
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11414

Abstract

This study aims to analyze the compliance of MSME Taxpayers in tax reporting in Polewali Mandar Regency. The main focus of this study is to understand the factors that influence tax reporting compliance among MSME actors, including taxpayer understanding, awareness of tax regulations, and support from local governments. Lack of knowledge and limited resources are often the main obstacles to proper tax reporting. This study recommends a tax education program for MSMEs, simplification of reporting procedures, and improvement of MSME-friendly tax service facilities to improve compliance. With this support, it is hoped that MSME Taxpayer compliance in Polewali Mandar Regency can increase significantly, encouraging regional economic growth through optimal tax contributions.
Pengaruh Kinerja Keuangan dan Risiko Saham terhadap Return Saham Arizona, I Putu Edy; Novitasari, Ni Luh Gde; Lestari, Ni Kadek Dwi Yunita
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11448

Abstract

This study examines the effect of financial performance and stock risk on stock returns in manufacturing companies within the food and beverage subsector listed on the Indonesia Stock Exchange during the 2021–2023 period. The analysis method used is multiple linear regression. This research involves 55 companies as samples, selected using purposive sampling techniques based on specific criteria. The results show that the Current Ratio (CR) does not affect stock returns, while the Debt to Equity Ratio (DER) has a positive effect on stock returns. Return on Assets (ROA) does not affect stock returns. Earnings Per Share (EPS) has a positive effect on stock returns. Beta has a positive effect on stock returns.
Analisis Faktor-Faktor yang Mempengaruhi Efektivitas Sistem Informasi Akuntansi Pada Koperasi Simpan Pinjam di Kecamatan Denpasar Selatan Apriada, Kadek; Wulandari, Putu Riska; Ngurah, Ida Bagus
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11527

Abstract

Accounting information systems are able to provide opportunities for business people to increase efficiency and effectiveness in decision making, thereby enabling companies to achieve competitive advantage. This research aims to test and obtain empirical evidence of the influence of education level, task complexity, work experience, age, and personal abilities on the effectiveness of accounting information systems in Savings and Loans Cooperatives in South Denpasar District. The population in this study were all employees of the Savings and Loans Cooperative in South Denpasar District, totaling 365 people. The sample for this research consisted of 122 respondents with a purposive sampling method. The data analysis technique used in this research is multiple linear regression analysis. The research results show that level of education, task complexity, work experience, and age have no effect on the effectiveness of the accounting information system, while personal abilities have a positive effect on the effectiveness of the accounting information system.
Pengaruh Good Corporate Governance dan Profitabilitas terhadap Nilai Perusahaan Ratnajunita, Kristi; Setiyono, Taufiq Andre
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11533

Abstract

This research aims to empirically test the influence of Good Corporate Governance and Profitability on Company Value (Case Study of Pharmaceutical Companies Listed on the IDX 2019-2023). From the results of the Pharmaceutical Research and Manufactures of America (PhRMA) study, it is known that the availability of new medicines in Indonesia is only 9% of the 460 new medicines launched globally during 2012-2021, showing that the limitations of innovative medicines and medical devices have hampered people's access to the best treatment and found inconsistencies in research results measuring company value. The population in this study were pharmaceutical sub-sector companies registered on the IDX in 2019-2023, the sample method used a purposive sampling method, totaling 50 research samples. Based on the results of data processing carried out with the help of SPSS 27. There is a positive influence of the good corporate governance variable on company value, while there is an insignificant influence of the profitability variable on company value. Good corporate governance and profitability have a positive and significant effect on company value.
Pengaruh Beban Pajak, Non Debt Tax Shield Terhadap Struktur Modal Pada Perusahaan Tekstil dan Garmen Ramadhan, Rizki; Sara, Fahmi; Rosnidar
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11534

Abstract

This study aims to examine the influence of tax burden and non-debt tax shield on the capital structure of Textile and Garment companies listed on the IDX for the period 2020-2022. Capital structure is an important aspect of corporate financial management, and understanding the factors that influence it can help companies make optimal financing decisions. The research method used is a quantitative approach with multiple regression analysis. The population of this study consists of textile and garment companies listed on the Indonesia Stock Exchange. The data tested is secondary data obtained from the company's annual financial statements for the period 2020-2022 using the SPSS version 25 test. The research results show that the tax burden has no significant effect on the capital structure, whereas the non-debt tax shield has a significant effect on the capital structure.
Circular Accounting and Regenerative Business Models: How Environmental Foresight Drives SME Competitive Advantage Through Dynamic Capabilities Supriadi, Iman; Maghfiroh, Rahma Ulfa; Abadi, Rukhul
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11539

Abstract

This study aims to investigate the critical role of circular economy capabilities in enhancing SME competitiveness by developing an integrated theoretical framework that bridges dynamic capabilities theory with circular economy principles. Employing a rigorous quantitative research design, the study collected comprehensive data from SMEs operating across multiple industrial sectors in Indonesia. Advanced structural equation modeling techniques were applied to analyze the complex relationships between circular economy capabilities and competitive performance outcomes, while controlling for relevant contextual factors. This methodological approach ensures a robust examination of both direct effects and mediating mechanisms. The findings reveal that circular accounting literacy and regenerative business orientation enhance competitiveness through distinct pathways, with strategic environmental foresight playing a differential mediating role. Moreover, the study makes several novel contributions by developing an integrated capability framework for circular economy implementation, establishing circular accounting literacy as a fundamental SME competency, and demonstrating how specific capability configurations influence sustainable performance outcomes. These insights significantly advance both theoretical understanding and practical strategies for adopting circular business models within the SME sector.
Tantangan dalam Meningkatkan Kepatuhan Wajib Pajak UMKM di Kota Kupang Oktariyana, Made Denny; Tomasowa, Thobias E. D.; Latumahina, Olivia; Aryani, Ni Putu Dessy Eka
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11541

Abstract

This study aims to analyze the effect of the level of tax understanding, digitalization of tax services, and tax sanctions on taxpayer compliance of Micro, Small, and Medium Enterprises (MSMEs) in Kupang City. This quantitative study uses a survey method with a questionnaire distributed to 100 MSME taxpayers registered at the Kupang Pratama Tax Service Office (KPP), have a turnover of not more than 4.8 billion, and use digitalization of tax services. The sampling technique used is accidental sampling. Data were analyzed using multiple linear regression. The results of the study indicate that partially, the level of tax understanding, digitalization of tax services, and tax sanctions have a significant positive effect on MSME taxpayer compliance. In addition, simultaneously, the three independent variables also have a significant effect on MSME taxpayer compliance. This study implies the importance of increasing tax understanding, optimizing digitalization of tax services, and effective enforcement of tax sanctions in increasing MSME taxpayer compliance in Kupang City.
Pengaruh Penerapan Green Accounting terhadap Profitabilitas Pada Perusahaan Sektor Pertambangan Reinamah, Clara Margilina; Faley, Hisner Glori; Sihombing, Liston
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11545

Abstract

This study aims to analyze the effect of green accounting on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Green accounting in this study is proxied through the Corporate Performance Rating Program in Environmental Management (PROPER) rating. Data were analyzed using simple linear regression on 60 observation samples from 12 mining companies. The results of the study indicate that the implementation of green accounting as measured by the PROPER rating does not have a significant effect on the profitability of mining companies. This indicates that the company's environmental performance, as assessed by PROPER, has not been a determining factor in increasing the profitability of mining companies in Indonesia during the study period. This study implies that even though companies have made efforts to manage the environment in accordance with regulations, this is not necessarily positively correlated with increasing company profits.

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