cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Antariksa Wibawa
Contact Email
jilaksmartpublisher@gmail.com
Phone
+628812995758
Journal Mail Official
jilak@smartpublisher.id
Editorial Address
Jl. Kyai Sembung No. 43 Blorok, Kecamatan Brangsong, Kabupaten Kendal - Jawa Tengah 51371
Location
Kab. kendal,
Jawa tengah
INDONESIA
Jurnal Ilmiah Akuntansi
Published by CV. Denasya Smart Publisher
ISSN : 30471931     EISSN : 30472334     DOI : 10.69714
Core Subject : Education,
Education Other
Jurnal Ilmiah Akuntansi (JILAK), E-ISSN: 3047-2334 (Online) / P-ISSN: 3047-1931 (print)) diterbitkan oleh Denasya Smart Publisher. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan. Redaksi menerima artikel penelitian terkait bidang Akuntansi seperti : Akuntansi Keuangan (Financial Accounting), Akuntansi Pemeriksaan (Auditing), Akuntansi Biaya (Cost Accounting), Akuntansi Manajemen (Management Accounting), Bidang Bidang Akuntansi Perpajakan, Akuntansi Peranggaran (Budgeting), Akuntansi Pemerintahan (Governmental Accounting), Sistem Akuntansi (Accounting System), Akuntansi Anggaran (Budgetary Accounting) dan Akuntansi Perbankan. Informasi lengkap untuk pemuatan artikel dan petunjuk penulisan artikel tersedia di dalam setiap terbitan. Artikel yang masuk akan melalui proses seleksi mitra bestari dan/atau editor. Jurnal JILAK terbit 4 kali dalam setahun, yaitu pada bulan Februari, mei, Agustus dan November
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 81 Documents
 5   6   7   8   9 
ANALISIS REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL TERHADAP PPH PADA PT. DHARMA Tbk Annisa Septia Kurniadewi; Nurita Manurung; Ruth Oktafiana Sitompul; Fitri Salsabyla
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/n8jk1p43

Abstract

The research examines the execution of financial alignment in assessing the corporate income tax owed at PT. Dharma Tbk for the 2022 fiscal year. Fiscal reconciliation is required due to discrepancies in the evaluation of gains and expenses among the Financial Accounting Standards (SAK) and prevailing tax regulations, which give rise to permanent and temporary differences that affect taxable income. Using a qualitative descriptive approach along with case studies, this analysis explores commercial financial statements, fiscal reconciliation reports, and relevant financial documentation issued by the company. The findings indicate that the firm has prepared its commercial financial statements in line with SAK and has appropriately recognized tax implications, including tax benefits and obligations. The fiscal reconciliation process conducted by the company includes a negative correction to interest income subject to final income tax and a positive correction to depreciation expenses arising from differences in useful life based on tax legislation. Following these adjustments, fiscal profit increased from Rp. 29.768.019.322 to Rp. 29.619.951.643, resulting in a corporate income tax liability of Rp. 7.404.987.911. Overall, this study underscores the essential role of fiscal reconciliation in ensuring tax compliance, enhancing the accuracy of taxable income determination, and supporting transparent financial reporting for corporate taxpayers.
FINTECH PAYMENT, FINANCIAL SELF-EFFICACY DAN KEMAMPUAN AKADEMIK TERHADAP PENGELOLAAN KEUANGAN MAHASISWA SARJANA AKUNTANSI Icha Dwi Rahayu; Kholidiah Kholidiah
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/h96zc008

Abstract

This study aims to examine the influence of Fintech Payment, Financial Self-Efficacy, and Academic Ability on the Financial Management of Accounting Undergraduate Students at Wijaya Kusuma University Surabaya. Using a quantitative approach, data was collected thru questionnaires from 128 students from the 2022 and 2023 cohorts who had completed the financial management course. The data analysis technique used is multiple linear regression thru SPSS 23 software. Based on the research results, it can be partially known that the variables of financial self-efficacy and academic ability have a positive effect on financial management among accounting undergraduate students at Wijaya Kusuma University Surabaya. Meanwhile, the fintech payment variable does not affect financial management among accounting undergraduate students at Wijaya Kusuma University Surabaya. The research findings conclude that accounting students' financial management is significantly driven by internal factors such as self-confidence (financial self-efficacy) and academic ability, but is not influenced by the use of digital payment technology (fintech payment).
PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KEPUTUSAN INVESTASI PERUSAHAAN NON-KEUANGAN PADA JAKARTA ISLAMIC INDEX 70 PERIODE 2020–2023 Adli Rikanda Saputra
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rvaba949

Abstract

This study examines the effect of board of commissioners’ characteristics on investment decisions among non-financial firms listed in the Jakarta Islamic Index 70 (JII70) during the 2020–2023 period. Investment decisions are proxied by the investment-to-asset ratio, which reflects firms’ long-term capital allocation intensity. The study employs secondary data obtained from annual reports and corporate governance reports, covering 25 firms and generating 100 panel observations. Panel data regression is applied, and model selection tests indicate that the Fixed Effect Model is the most appropriate specification. The results reveal that board independence has a positive and significant effect on investment decisions, while board size has a negative and significant effect. In contrast, board gender diversity does not have a significant impact on firms’ investment decisions during the study period. These findings suggest that monitoring effectiveness and board structure efficiency play a more prominent role in shaping investment intensity than gender composition on the board. This study contributes to the Islamic corporate governance literature by providing empirical evidence from Indonesia’s JII70 on how board independence and board structure efficiency are associated with firms’ investment intensity.
PERANGKAP KUANTIFIKASI DALAM SUSTAINABILITY BALANCED SCORECARD: ILUSI PRESISI DALAM PENGUKURAN ISU SOSIAL DAN ETIKA DI SEKTOR PERTAMBANGAN Levina Aprilia Valda; Kurnia Ekasari; Hesti Wahyuni
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/8m9g9s39

Abstract

This conceptual article examines the “quantification trap” in the Sustainability Balanced Scorecard (SBSC), which is the tendency to treat numbers as clear and certain proof of social and ethical performance, even though they often reflect only inputs or administrative outputs. Using a critical literature review for the 2020-2025 period and the Theory of Change (ToC) lens, the article applies a reconstruction approach by mapping indicators from the 2024 Sustainability Reports of PT Adaro Andalan Indonesia Tbk and PT Vale Indonesia Tbk into the four Balanced Scorecard perspectives as a framework to reconstruct an SBSC (Learning and Growth, Internal Process, Stakeholder, and Financial). The review finds that many indicators are easy to count, such as training hours, the Community Satisfaction Index, Social Return on Investment, the percentage of complaints resolved, and “zero cases” integrity numbers. These indicators can create an illusion of precision and lead to wrong classification of social and ethical performance when they are not linked to outcomes and real impacts. The findings also show a contrast in measurement quality: safety metrics are usually stronger because they use clear ratios with clear denominators, while social and ethics metrics often stop at aggregated numbers or process outputs. This article proposes redesigning SBSC indicators using ToC through input-output-outcome ratios and leading-lagging pairing to improve measurement quality, clarify cause-and-effect links, and strengthen managerial recommendations for the Indonesian mining sector.
PENGARUH LITERASI KEUANGAN, EFIKASI DIRI KEUANGAN, PENGGUNAAN FINTECH TERHADAP MANAJEMEN KEUANGAN MAHASISWA S1 AKUNTANSI UNIVERSITAS WIJAYA KUSUMA SURABAYA Merlin Maharani; Mega Rosdiana
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4jmwgk84

Abstract

The advancement of digital technology has substantially influenced student financial management, including that of Accounting students; however, their financial knowledge is not always effectively applied in daily life. Limited financial literacy, low financial self-efficacy, and underdeveloped use of financial technology may negatively impact the quality of students' financial management. This study aims to examine the effects of financial literacy, financial self-efficacy, and fintech utilization on the financial management of undergraduate Accounting students at Wijaya Kusuma University, Surabaya. A quantitative, associative research design was employed. Data were collected through questionnaires distributed to 100 purposively selected respondents. Multiple linear regression analysis was conducted after the data met validity, reliability, and classical assumption requirements. The findings indicate that financial literacy and financial self-efficacy exert a positive and significant influence on student financial management, whereas fintech utilization does not have a significant effect. Collectively, the three independent variables significantly affect student financial management. The study concludes that enhancing financial literacy and strengthening financial self-efficacy are crucial for fostering more structured financial management among students
PENGARUH PROFITABILITAS, CAPITAL INTENSITY, INVENTORY INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR MANUFAKTUR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Diva Aura Assyfa; Kholidiah Kholidiah
Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2025): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rjxxcz03

Abstract

This study aims to analyze the influence of profitabilitas, capital intensity, inventory intensity on food and beverage manufacturing sector companies listed on the Indonesia Stock Exchange (IDX). Tax avoidance is the practice of legally managing tax obligations by exploiting existing tax regulations to reduce the tax burden that must be paid. This study uses a quantitative approach with a causal associative research type. The sampling technique used is purposive sampling, namely all food an beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the consecutive research period, namely 2020-2024. The analysis process was carried out using SPSS software. The results of the study indicated that profitabilitas, capital intensity, inventory intensity do not have a significant effect on tax avoidance. This finding indicates that level of influenced by other factorcs outside the research model.
IMPLEMENTASI ANGGARAN PRODUKSI DALAM MENINGKATKAN EFISIENSI OPERASIONAL PERUSAHAAN Fadillah Syafitri; Ayu Hani Marsani Tanjung; Zahir Muhammad Fadhilah Harahap; Dini Vientiany
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/0xw4t660

Abstract

This study aims to analyze how production budget implementation helps companies achieve operational efficiency through planning, controlling, evaluating, and using information technology. In this study, fifteen relevant research documents were reviewed to investigate the relationship between production budget implementation and operational efficiency improvement. The results of the analysis show that realistic production budget planning helps reduce input wastage from the beginning of the process. Comparison between budget and realized costs enables cost control to find variations that impact the efficient use of raw materials and labor. Furthermore, evaluation of these variations becomes a continuous operational learning mechanism that improves budget accuracy in the following period. Through the provision of fast, accurate and easily accessible data, information technology assists budget execution. Therefore, this study shows that the production budget is a strategic management tool that can sustainably improve the operational efficiency of the company. This is because operational efficiency depends not only on cost savings, but also on the implementation of a structured and customizable budget cycle.
PENGARUH KOMITE AUDIT, AUDIT INTERNAL, DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN KECURANGAN (FRAUD) Agus Sumanto; Aditya Irsyad Zuhdi
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/amjyvh57

Abstract

In the context of corporate governance, fraud represents a critical issue as it can cause substantial losses to companies, shareholders, and the wider public. Numerous cases in Indonesia, including asset misappropriation, financial statement manipulation, and corruption, indicate weaknesses in internal control systems. This study aims to examine the influence of the Audit Committee, Internal Audit, and the Whistleblowing System on fraud prevention in companies listed on the Indonesia Stock Exchange (IDX). The Audit Committee plays a key role in ensuring the accountability and transparency of financial reporting, while internal audit evaluates the effectiveness of operational procedures and internal controls. Meanwhile, the Whistleblowing System serves as an early detection mechanism that promotes a culture of integrity within organizations. The data used in this study were obtained from companies’ annual reports for the 2022–2024 period, with samples selected using purposive sampling based on the disclosure of corporate governance information. Data analysis was conducted using descriptive statistics and quantitative hypothesis testing. The results indicate that the Audit Committee, Internal Audit, and the Whistleblowing System have a significant effect on fraud prevention, both partially and simultaneously. These findings suggest that the more effectively these corporate governance mechanisms are implemented, the greater the company’s ability to reduce the risk of fraud..
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DALAM BURSA EFEK INDONESIA Khoirul Abidin; Daniel Ryan Satya Pratama
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/zf7v1675

Abstract

This study aims to examine the effect of profitability, firm size, and the independent board of commissioners on sustainability report disclosure in energy sector companies listed on the Indonesia Stock Exchange. Profitability is proxied by return on assets (ROA), firm size is measured using the natural logarithm of total assets, the independent board of commissioners is measured by the proportion of independent commissioners to the total number of commissioners, and sustainability report disclosure is measured using 117 disclosure items based on the Global Reporting Initiative (GRI) 2021 indicators. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Purposive sampling was employed, resulting in a sample of 39 companies with a total of 117 firm-years. The research method used is structural equation modeling (SEM) based on the inner model, utilizing Smart Partial Least Squares (PLS) version 4. The results indicate that profitability and firm size have a significant effect on sustainability report disclosure, while the independent board of commissioners has no effect on sustainability report disclosure.
PENGARUH FINANCIAL LITERACY DAN GAYA HEDONISME TERHADAP FINANCIAL BEHAVIOR DENGAN FINTECH SEBAGAI MODERASI PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS WIJAYA KUSUMA SURABAYA Della Nur Octavia; Sarah Yuliarini
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/8prq3912

Abstract

This study aims to examine the influence of financial literacy and hedonistic lifestyle on students' financial behavior, as well as the role of financial technology as a moderating variable in this relationship. The research was conducted using a quantitative method. The type of data used in this study is primary data collected through the distribution of questionnaires to 153 active students of the Accounting undergraduate program at Wijaya Kusuma University Surabaya. The data analysis technique uses Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the assistance of SmartPLS 4 software. The results of the study indicate that financial literacy has a positive effect on financial behavior, while a hedonistic lifestyle has a negative effect. Fintech has been proven to moderate both relationships, strengthening the positive relationship between financial literacy and financial behavior as well as enhancing the negative impact of a hedonistic lifestyle on financial behavior.

Page 8 of 9 | Total Record : 81

 5   6   7   8   9 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK) Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK) Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK) Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK) Vol. 2 No. 2 (2025): Mei : Jurnal Ilmiah Akuntansi (JILAK) Vol. 2 No. 1 (2025): Februari : Jurnal Ilmiah Akuntansi (JILAK) Vol. 1 No. 4 (2024): November : Jurnal Ilmiah Akuntansi (JILAK) Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK) Vol. 1 No. 2 (2024): Mei : Jurnal Ilmiah Akuntansi (JILAK)