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Jurnal Ilmiah Akuntansi dan Keuangan
Published by Universitas Putra Bangsa Kebumen
ISSN : 25489453     EISSN : 2580510X     DOI : https://doi.org/10.32639/jiak.v12i2
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other
Jurnal Ilmiah Akuntansi dan Keuangan has been published since July 2014 by LP3M Universitas Putra Bangsa. JIAK is a scientific journal that focuses on the area of accounting and finance. JIAK is biannually issued (January-June and July-December). This Journal is indexed in DOAJ, Google Scholar, SINTA, Indonesian One Search, and Crossref.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 88 Documents
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The Effect of Green Accounting, Intellectual Capital, Sales Growth on Financial Performance with GCG Moderation Ulandari, Monica Novi; Indiraswari, Susmita Dian; Yogivaria, Doni Wirshandono
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/dxc82x85

Abstract

The purpose of the study was to examine the effect of green accounting, intellectual capital, and sales growth on financial performance with GCG as a moderating variable. The study used a quantitative approach, with data obtained from annual reports and sustainability reports available on the official website of the Indonesia Stock Exchange (IDX) and related company websites. The study population included 873 non-financial sector companies in the period 2021–2023. A total of 25 companies met the sample criteria after being selected using the purposive sampling method. The data analysis used the SEM PLS method. The results showed that there was no effect of green accounting on financial performance, but there was a positive effect of intellectual capital and sales growth on financial performance. In addition, GCG was unable to strengthen the relationship between green accounting and sales growth on financial performance, but was able to strengthen intellectual capital on financial performance.
The Role of Eco-Intellectual Capital for MSME Sustainability Badriyah, Nurul; Kamaliah, Kamaliah; Aunurrafiq, Aunurrafiq
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/p5ya0528

Abstract

The purpose of this finding is to analyze the influence of eco-intellectual capital which is divided into green human capital, green structural capital and green relational capital on the sustainability performance of MSMEs. The study sample consisted of 155 MSMEs in Bangko District, Rokan Hilir Regency, Riau Province. The study used quantitative method which employs a questionnaire-based data collection method, with questionnaires handed out to respondents without intermediaries. The study uses linear regression to analyze data. The research results show that green human capital and green structural capital significantly influences MSMEs’ sustainability performance Theoretically, the findings provide new evidence to the empirical record on the impact of green human capital, green structural capital and green relational capital on MSMEs’ sustainability performance. Practically, the study is highly beneficial for MSME actors, emphasizing the importance of green human capital and green structural capital in enhancing their sustainability.
The Implementation of Environmental Cost Accounting in Waste Management in the Bioethanol Industry Billa, Nurul Salsa; Wahyuni, Hesti; Nurfitriasih, Dyah Metha
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/mvxf7718

Abstract

This research aims to measure the efficiency of waste management using the concept of Environmental Management Accounting (EMA) based on the Physical Environmental Management Accounting (PEMA) and Monetarily Environmental Management Accounting (MEMA) and analyzed the suitability of environmental cost accounting treatment based on the PSAK No. 201. This research is quantitative descriptive research. Data were collected through interviews and documentation. The data used were production quantities and waste management costs data collected in 2023. The research was conducted at bioethanol industry that processed waste into biogas and liquid organic fertilizer. The research findings revealed in the PEMA calculation there was an imbalance between input and output quantities because the company had not recorded Fusel Oil from the distillation stage. The MEMA calculation revealed the company can save costs incurred to buy gas from PT PGN if it adds two digesters. The highest expenditure in the environmental cost report is in the external failure cost category and presented it simultaneously with other accounts. Therefore, the company should implement environmental cost accounting to control and increase the efficiency of waste management costs.
The Effect of Intellectual Capital, Capital Structure, Activity Ratio on Profitability with Operating Cash Flow  Moderation Musthafa, Arizul Gayo; Alamsyah, Sustari; Hamdani, Hamdani; Zatira, Dhea
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/s2sfkz28

Abstract

This research aims to analyze how capital structure, activity ratios, and intellectual capital influence profitability, with operating cash flow serving as a moderating variable, specifically within companies in the basic and chemical industries listed on the Indonesia Stock Exchange. The study sample consists of 31 companies selected based on the availability of annual reports from 2019 to 2023, using purposive sampling. The data analysis was conducted using panel data moderated regression through EViews12. The results indicate that both operating cash flow and intellectual capital have a positive effect on profitability. In contrast, capital structure has a negative impact, while activity ratios show no significant influence. Additionally, operating cash flow does not moderate the effects of capital structure or activity ratios, but it does moderate the relationship between intellectual capital and profitability.
Advancing Sustainable Development in PROPER-Registered Public Companies through Green Accounting and Material Flow Cost Accounting Ananda, Rana Fathinah; Rahman, Fauziah; Rahmadhani, Sari Nuzullina; Tambunan, Sari Bulan; Tursina, Tursina
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/sfmjsa77

Abstract

This study investigates the impact of Green Accounting and Material Flow Cost Accounting on Sustainable Development among publicly traded companies participating in PROPER during the 2019–2023 period. The research population encompasses 661 companies consistently listed throughout those years. Using a purposive sampling method, the study selected companies that published complete financial reports and were listed in PROPER for the entire observation period. Based on these criteria, a final sample of 9 companies was identified, resulting in 45 data observations across five years. Panel Data Regression was employed as the analytical technique. The findings reveal that both Green Accounting and Material Flow Cost Accounting exert a positive and significant partial influence on Sustainable Development. Furthermore, the combined effect of these two accounting approaches contributes meaningfully to the advancement of sustainability practices among companies listed on the Indonesia Stock Exchange during the observed period.
Do Well-Being and Job Motivation Impact Job Satisfaction? An Approach Based on Positive Emotions and Herzberg’s Two-Factor Theory Susetyo, Aryo Ajie; Sukmawan, Krisma Ika; Sulistiyowati, Lisa Harry
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/tvrcef59

Abstract

Amidst the global labor shortage and high employee turnover, CV SN JAYA PRIMA, a wood manufacturing company, shows a different condition. Unlike the global trend, the company experiences low employee turnover, with a healthier, more productive and long-term committed workforce. This study investigates the relationship between well-being, work motivation and job satisfaction, using the PERMA model (Positive Emotions, Engagement, Relationships, Meaning and Achievement) and Herzberg's Two Factor Theory (hygiene and motivation factors). A quantitative approach is used in a case study of 225 employees of CV SN JAYA PRIMA. Regression analysis using SPSS shows that well-being and work motivation have a significant effect on job satisfaction. These results emphasize the importance of building well-being and motivation as an effort to improve job satisfaction and employee retention. The company's success provides insights for other industries in addressing workforce retention challenges.
The Influence of Brand Trust, Brand Awareness, Discount and Service Quality on Customer Loyalty at NU Mart Minimarket, Pekalongan District Fatmawati, Rizky; Ariyanti, Rizka; Imron, Ali
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/db96gm30

Abstract

At the NU Mart Minimarket in the Pekalongan Barat District, this study attempts to test, examine, and elucidate the effects of brand trust, brand awareness, discount, and service quality on customer loyalty. This study falls under the category of quantitative research. 100 consumers of the NU Mart minimarket in the Pekalongan Barat District were given a questionnaire to complete. SPSS Statistics 20.0 was utilized for data processing. use purposive sample in conjunction with non-probability sampling. Analysis of multiple linear regression is used in this study. The study's findings indicate that while service quality (tcount 3.434), discount (tcount 3.127), and brand trust (tcount 4.954) all partially affect customer loyalty (Y), brand awareness (tcount 0.820) has no effect on customer loyalty because tcount > (ttable 1.9852). Simultaneously Brand Trust, Brand Awareness, Discount and Service Quality together influence Customer Loyalty with tcount 71329 > tcount 2.46.
How Firms in Prospectives BRICS Economies Develop Green Innovations for Corporate Financing Anggara, Ali Akbar; Kaukab, M. Elfan; Imron, Ali
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/nxx8dw95

Abstract

This study explores how green innovation influences corporate financing among firms in BRICS economies, with a focus on Indonesia. Using panel data from listed Indonesian companies between 2010 and 2022, we investigate the effects of green process innovation, environmental R&D, and green patents on both debt and equity financing. Employing System GMM, the results show that all three types of green innovation significantly and positively affect firms’ access to capital. Green patents have the strongest impact on equity financing, while green processes and R&D contribute to improved debt financing conditions. Control variables such as firm size, asset tangibility, and liquidity also play important roles. The findings suggest that green innovation is not just an environmental commitment but a financial strategy that strengthens capital access and investor confidence. This has implications for both policy and corporate strategy, urging stakeholders to integrate green innovation as a core financial asset.

Page 9 of 9 | Total Record : 88

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