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Jalan Kamboja No 11 A Denpasar, Bali, Indonesia
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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 60 Documents
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Peran Corporate Social Responsibility sebagai Moderasi Pengaruh Green Employee Behavior terhadap Sustainable Performance Pramiana, Omi; Putri, Syafira Anindya
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (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.v3i2.11559

Abstract

This study aims to examine the influence of Green Employee Behavior (GEB) on Sustainable Performance (SP) in Micro, Small, and Medium Enterprises (MSMEs) in Jombang Regency, with a focus on the moderating role of Corporate Social Responsibility (CSR). The population of the study consists of 4,095 wastegenerating MSMEs, with a sample of 98 MSMEs selected using the Slovin formula. Primary data were collected through questionnaires based on a Likert scale and analyzed using WarpPLS 8.0 software. The results indicate that green employee behavior has a significant positive impact on sustainable performance, encompassing customer growth, asset development, and work planning. Furthermore, corporate social responsibility significantly moderates this relationship, but its effect becomes negative when it prioritizes external image over supporting internal initiatives.
Pengaruh Corporate Financial Performance dan Corporate Social Responsibility terhadap Harga Saham Perusahaan Puspithasari, Nidya; Sula, Atik Emilia
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (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.v3i2.11730

Abstract

This research aims to analyze and provide empirical evidence of the influence of Corporate Social Responsibility, Return on Assets, Current Ratio, Total Asset Turnover, and Debt to Equity Ratio on the share prices of companies that have received the Asia Sustainability Reporting Rating award for 2020 - 2022 which are listed on the Stock Exchange Indonesian Effect. The method used is a quantitative method with secondary data types in the form of annual reports and sustainability reports. The sample selection technique used was purposive sampling with a total sample of 36. The analytical method used was multiple linear regression analysis. The research results show that partially Corporate Social Responsibility and Return on Assets have an effect on the company's share price, while the Current Ratio, Total Asset Turnover, and Debt to Equity Ratio have no effect on the company's share price. Simultaneously, Corporate Social Responsibility, Return on Assets, Current Ratio, Total Asset Turnover, and Debt to Equity Ratio do not have a significant effect on the company's share price.
Pengaruh Financial Leverage dan Operating Leverage terhadap Kinerja Keuangan Perusahaan Manufaktur di Bursa Efek Indonesia Holly, Anthony; Jao, Robert; Mardiana, Ana; Dayoh, Geraldy Frederick
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (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.v3i2.12457

Abstract

This research aims to investigate the effect of financial leverage and operating leverage on financial performance. The population used in this research is financial data from the manufacturing sector listed on the Indonesia Stock Exchange (BEI) with a research period of 2021-2023. This research uses secondary data. Sample selection was carried out using a purposive sampling method to obtain a total sample of 13 companies over 3 years. The data analysis method used is linear regression analysis.The research results show that financial leverage has a positive and significant effect on financial performance, operating leverage has a positive and significant effect on financial performance. The implication of this research is that for investors, the results of this research can contribute to investors as a source to see the development of company performance in the capital market and can be used as material for consideration in making investment decisions in the future. And for companies, the results of this research can be used as consideration in improving company performance to manage company reports better.
Why Do Village Officials Commit Fraud? Exploring the Underlying Factors Merawati, Luh Komang; Sunarsih, Ni Made; Suardyana, Luh Kalpika Jyunda Aryputri
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (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.v3i2.12684

Abstract

Fraudulent behavior refers to deliberate deception or misconduct carried out by individuals or groups, aiming to gain unfair advantages at the expense of others. Such actions are typically committed with full awareness of their potential to harm other individuals or entities. This study aims to examine the influence of pressure, opportunity, rationalization, gender, and information asymmetry on the tendency to commit fraud within village governments in Denpasar City. The population in this study consists of all village officials serving as Heads of Section and Heads of Affairs who are directly involved in the administration and financial management of villages, using purposive sample, a total of 46 respondents were obtained within 27 villages. Data analysis was conducted using the Partial Least Squares (PLS) method. The results show that opportunity has a significant positive influence on the tendency to engage in fraudulent behavior among village officials. In other words, the greater the opportunity, the higher the likelihood of committing fraud. In contrast, pressure, rationalization, gender, and information asymmetry do not have a significant impact on fraudulent tendencies in the village governments of Denpasar city.
Pengaruh Literasi Keuangan, Gaya Hidup Hedonis dan Sikap Keuangan Pribadi Terhadap Perilaku Keuangan Pada Generasi Z di Kota Semarang Chasanah, Sofa Dwi; Setiyono, Taufiq Andre
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (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.v3i2.12760

Abstract

This study aims to examine the effect of financial literacy, hedonistic lifestyle, and personal financial attitudes on the financial behavior of Generation Z in Semarang City. The sample in this study consisted of active Accounting undergraduate students who belong to Generation Z and reside in Semarang City. The sampling technique used was purposive sampling. The type of data used in this study is quantitative, with primary data collected through questionnaires. The data analysis technique employed in this research is multiple linear regression analysis processed using SPSS. The results of the study show that financial literacy has a positive and significant effect on financial behavior, hedonistic lifestyle does not have a negative significant effect on financial behavior, and personal financial attitudes have a positive and significant effect on financial behavior. Simultaneously, all three variables significantly influence the financial behavior of Generation Z in Semarang.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kota Tabanan Novitasari, Ni Luh Gde; Santosa, Made Edy Septian; Putri, Ni Putu Eka Aristya
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (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.v3i2.12808

Abstract

Taxes are a major source of state revenue used to finance national development and improve public welfare. Motor Vehicle Tax (PKB) is a type of regional tax that contributes significantly to regional original revenue. Taxpayer compliance in paying motor vehicle tax is a critical factor in determining the success of regional tax revenue. However, many taxpayers still fail to fulfill their tax obligations, necessitating various efforts to improve compliance. One such step taken by the government is the implementation of the drive-thru Samsat (Vehicle Registration System) system, which aims to streamline services for taxpayers, increase taxpayer awareness, enforce strict tax sanctions, implement tax outreach, and improve service quality. This study aims to determine the effect of the drive-thru Samsat system, taxpayer awareness, strict tax sanctions, tax outreach, and service quality on motor vehicle taxpayer compliance at the Tabanan City Samsat Office. The population of this study was all taxpayer vehicles registered at the Tabanan City Samsat Office. The sample size for this study was 100 taxpayers, determined using the accidental sampling method. The analytical tool used to test the hypotheses was multiple linear regression. The results of the study show that the Samsat drive-thru and tax socialization have a positive effect on taxpayer compliance, while taxpayer awareness, the firmness of tax sanctions and the quality of service do not have an effect on taxpayer compliance.
Determinan Kualitas Audit: Analisis Multidimensi pada Kantor Akuntan Publik di Bali Sunarsih, Ni Made; Dewi, Ni Putu Shinta; Dwipayana, Ghani
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (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.v3i2.12916

Abstract

This study aims to examine the influence of auditor ethics, auditor competence, auditor experience, audit fees, and auditor motivation on audit quality. The population of this study consists of 123 auditors working at Public Accounting Firms in Bali Province registered in the 2024 IAPI Directory, with a sample size of 73 respondents obtained using the census method. The data collection technique employs questionnaires. The analytical technique used in this study is multiple linear regression. The research findings indicate that auditor ethics and auditor motivation have a positive effect on audit quality. Audit fees have a negative effect on audit quality. Meanwhile, auditor competence and auditor experience have no significant effect on audit quality. Future research is expected to develop this study by incorporating other variables that theoretically influence audit quality
Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi di LPD: Studi Kasus di Kecamatan Tabanan Dewi, Ni Putu Shinta; Sudiartana, I Made; Cahyani, Ni Putu Putri
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (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.v3i2.12930

Abstract

This study aims to obtain empirical evidence regarding the influence of user involvement, personal technical ability, top management support, development formalization, and user training and education on the performance of Accounting Information Systems (AIS) at Village Credit Institutions (LPDs) in Tabanan District. The research employed a purposive sampling method with 59 respondents from LPDs in Tabanan Regency. Multiple linear regression analysis was utilized as the data analysis technique to examine the relationships between the independent variables and AIS performance. The research findings demonstrated that user involvement, personal technical ability, top management support, development formalization, and user training and education all have a positive effect on AIS performance. These results imply that AIS performance at LPDs can be effectively improved through comprehensive strategies that focus on enhancing user involvement, developing technical competencies, strengthening managerial commitment, formalizing system development processes, and investing in user training programs.
Analisis Faktor-Faktor Penetapan Harga Jual UMKM Baju Tenunku by Aldi Wibowo Dhae, Didaktus Febrino; Oktariyana, Made Denny; Tomasowa, Thobias E. D.
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (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.v3i2.12961

Abstract

This research aims to analyze the internal and external factors that influence pricing decisions at the MSME Baju Tenunku by Aldi Wibowo. This study uses a descriptive approach. Quantitative descriptive analysis was conducted by calculating Cost-Based Pricing for eight product types, while qualitative methods were used to identify other determining factors. The results show that Cost-Based Pricing is the primary method applied. Dominant internal factors include the production cost structure (raw materials, labor, overhead), design complexity, and the cultural value embedded in the woven fabrics. Significant external factors are market trends, consumer demand, and competitor pricing. It was found that this MSME applies a varied markup ranging from 30% to 50%, adjusted based on difficulty level, aesthetic value, and market segmentation. In conclusion, Baju Tenunku does not purely use one method but rather integrates a cost-based pricing approach with value-based pricing. The final selling price reflects not only production costs and profit margins but also the cultural value, exclusivity, and local identity of the product, thereby creating a competitive and sustainable pricing strategy.
The Relationship Between Auditor Independence and Audit Quality: Evidence from Developing Economies Manneh, Kekoto; Yuhertiana, Indrawati; Sholihatin, Endang
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (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.v3i2.13045

Abstract

The primary purpose of this study is to explore the relationship between auditor independence and audit quality in developing economies by systematically reviewing 24 publications published between 2014 and 2025 from the Scopus database, following PRISMA guidelines. The study also used bibliometric analysis to provide a base for quantitative analysis from selected papers using VOSviewer and Biblioshiny (RStudio). The study employed various theories to examine the link between auditor independence and audit quality, elucidating how incentives, institutions, and stakeholders shape auditor conduct. These theories include agency theory, institutional theory, and stakeholder theory. Additionally, the study examines empirical evidence on the relationship between independence and quality in developing economies. It creates a conceptual framework that links this relationship through several moderating and mediating factors, including audit fees, non-audit services (NAS), tenure, regulations, and political connections. Findings of this study reveal that independence significantly influences audit quality, but its effectiveness depends heavily on vigorous regulatory enforcement, ethical commitment, and institutional support. The study has several limitations, including reliance on secondary data, publication bias, and the majority of the reviewed studies employing quantitative approaches, which have restricted our knowledge of the behavioral and ethical aspects of independence. It has been recommended that future researchers adopt mixed-methods approaches, conduct cross-sectional studies, and, most importantly, research trending topics such as digital audit technologies and ESG assurance in relation to data analytics, which are generating new threats to independence that are not covered by known frameworks.

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