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P. D'YAN YANIARTHA SUKARTHA
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INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Udayana
ISSN : 2302514X     EISSN : 23031018     DOI : 10.24843/JIAB.2025.v20.i01
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi dan Bisnis (p-ISSN 2302-514X, e-ISSN 2303-1018) aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. JIAB editor receives scientific articles of empirical research and theoretical studies related to accounting and business sciences that certainly have never been published. The Scientific Journal of Accounting and Business (JIAB) is published twice a year in January and July by Accounting Study Program in collaboration with Association of Indonesian Economic Bachelor (ISEI branch of Denpasar). Based on the Decree of the General Director of Strengthening the Research and Development, Ministry of Research, Technology and Higher Education of the Republic of Indonesia 10/C/C3/DT.05.00/2025, Jurnal Ilmiah Akuntansi dan Bisnis (JIAB) was declared as an Accredited Scientific Journal with category “Sinta 2” from Vol. 18 No. 2 2023 until Vol. 23 No. 1 2028 JIAB receives rigorous research articles that have not been offered for publication elsewhere. JIAB focuses on the research related to accounting and business that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially and also in the world. Therefore, JIAB accepts the articles from Indonesia authors and other countries. JIAB covered various of research approach, namely: quantitative, qualitative and mixed method. JIAB is indexed by: Science and Technology Index (SINTA 2) Directory of Open Access Journal (DOAJ) Google Scholar Crossref GARUDA ISJD
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 25 Documents
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Managerial Ownership as A Selective Moderator: Strengthening the Role of Capital Structure and Profitability in Firm Value Moh. Cholid Mawardi; Anik Malikah
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i01.p06

Abstract

This study investigates the influence of capital structure, profitability, and firm size on firm value with managerial ownership as a moderating variable. The analysis is based on secondary data from 78 consumer goods companies listed on the Indonesia Stock Exchange during 2020–2022, producing 234 observations tested using Moderated Regression Analysis (MRA). The results show that capital structure (DER) has a significant positive effect on firm value, while profitability (ROA) and firm size have no significant effect. Profitability does not influence firm value due to unstable earnings during the COVID-19 period, and firm size is also irrelevant since large assets do not always generate profits. Managerial ownership, however, is found to strengthen the effects of capital structure and profitability on firm value but does not moderate the effect of firm size, as asset growth without profitability provides little assurance to investors and managerial shareholding in these companies remains relatively small. The novelty of this study lies in demonstrating that managerial ownership acts as a selective moderator, reinforcing some relationships while failing to affect others, thereby offering new insight into ownership structures and firm value in emerging markets.Keywords: capital structure, profitability, firm size, managerial ownership, firm value
Integrating Comprehensive Intellectual Capital Management and Social Entrepreneurship : An Interpretive Accounting Research Sigit Hermawan; Eny Maryanti; Prasetyo Utomo
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i01.p01

Abstract

The substantial potential of zakat, infaq, and sadaqah (ZIS) funds in Indonesia necessitates the involvement of high-performing institutions dedicated to managing these resources, referred to here as amil zakat or ZIS institutions, to ensure their effective utilization. This study seeks to develop a strategic framework for advancing ZIS institutions by leveraging Comprehensive Intellectual Capital Management (CICM) and social entrepreneurship. Data for the study were gathered through in-depth interviews, focus group discussions, documentation, and observation. Findings indicate that ZIS institutions can be strengthened by integrating three key forms of capital: human, structural, and relational. Among these, human capital emerged as the primary driver of institutional development within the Indonesian context. The level of CICM implementation, however, requires alignment with the available resources of each ZIS institution to optimize its impact. Furthermore, social entrepreneurship not only contributes to the development of ZIS institutions but also aligns with the resource-based theory by enhancing institutional adaptability and sustainability. Keywords: comprehensive intellectual capital management, strategic management accounting, social entrepreneurship
The Role of Environmental Accounting Education and Renewable Energy Adoption in Advancing Sustainable Business Practices Komang Adi Kurniawan Saputra; Ayu Aryista Dewi; Putu Ayu Sita Laksmi; Nyoman Ari Surya Dharmawan
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i01.p02

Abstract

This study examines the impact of environmental accounting training and renewable energy utilization on green business management in the hotel industry in Bali, Indonesia, while also exploring the moderating effect of Narcissistic Personality Disorder (NPD) traits. A structured questionnaire was administered to a sample of 222 star-rated hotels, and the data were analyzed using moderated regression analysis. The results indicate that both environmental accounting training and the adoption of renewable energy significantly contribute to the effectiveness of green business management practices. However, contrary to initial expectations, NPD traits did not moderate the relationship between the independent variables and green business management. Instead, NPD appeared to weaken the positive influence of environmental accounting training on sustainable decision-making. These findings contribute to stakeholder theory by reinforcing the importance of integrating environmental accounting principles into business strategies, while also drawing attention to the psychological dimensions that may influence managerial effectiveness. The study highlights that while technical training in sustainability remains essential, individual behavioral characteristics—particularly those associated with narcissism—may hinder the successful implementation of green initiatives. Consequently, the findings underscore the need for a more holistic approach that integrates both environmental competence and psychological awareness to advance sustainable practices within the hospitality sector.
To Speak Up or Stay Silent? A Multilevel Analysis of Whistleblowing Intentions in Professional Accounting Gde Wisnu Wiradharma; Made Sudarma; Mirna Amirya
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v20.i01.p07

Abstract

Fraud poses a persistent risk to all organisations, prompting many to adopt whistleblowing systems as a key preventive mechanism. Guided by attribution theory, this study examines how individual attitudes, organisational commitment, and communal culture jointly shape whistleblowing intentions. Using a positivist, quantitative design, we surveyed 200 employees drawn from the Faculty of Economics and Business at Udayana University and the Bali Provincial Ministry of Religious Affairs. Structural equation modelling indicates that attitude (β = 0.453, p < 0.001), organisational commitment (β = 0.406, p < 0.001), and communal culture (β = 0.808, p < 0.001) each exert a positive, significant influence on the intention to report wrongdoing. Collectively, these factors explain 74.9 per cent of the variance in whistleblowing intentions (R² = 0.749; Adjusted R² = 0.745). The findings suggest that public institutions can reinforce fraud-reporting mechanisms by cultivating favourable employee attitudes, deepening organisational commitment, and aligning whistleblowing policies with local cultural norms. More broadly, the results confirm attribution theory’s premise that both internal dispositions and external contexts drive ethical reporting behaviour, offering a foundation for more effective fraud-prevention strategies.
ESG Performance and Corporate Tax Aggressiveness: Evidence from Indonesian Listed Firms Mulya Tantra Gunadi; Putu Agus Ardiana; I Dewa Nyoman Badera; Naniek Noviari
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i01.p07

Abstract

This study examines the relationship between Environmental, Social, and Governance (ESG) performance and corporate tax aggressiveness among Indonesian listed firms. Using panel data from non-financial companies that disclosed ESG scores during the 2021–2024 period, this research employs panel regression analysis with the effective tax rate (ETR) as a proxy for tax aggressiveness. The analysis controls for firm-specific characteristics, including firm size, leverage, firm age, liquidity, profitability, market valuation, and board size. Grounded in legitimacy theory, this study investigates whether ESG performance reflects firms’ ethical commitment in tax practices or merely serves as symbolic compliance. The empirical findings indicate that ESG performance is positively associated with ETR, suggesting that firms with higher ESG scores tend to exhibit lower levels of tax aggressiveness. In contrast, profitability is found to be a significant driver of tax aggressiveness. These results provide evidence that ESG performance is relevant in shaping corporate tax behavior and offer insights into the effectiveness of mandatory sustainability reporting in Indonesia. The study contributes to the literature on ESG and taxation in emerging markets.
Islamic Fintech Adoption and MSME Financial Inclusion in Indonesia Noor Shodiq Askandar; Harun Alrasyid; Nafadzila Wahyuniar Asri
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2026.v21.i01.p03

Abstract

Despite the rapid growth of Islamic financial technology (Islamic fintech), the access of micro, small and medium enterprises (MSMEs) to formal financial services continues to remain restrictive. This issue is important in Indonesia, where Islamic fintech offers Shariah-compliant digital access, yet MSMEs still face barriers of literacy, trust, and usability. This research examines how perceived usefulness and perceived ease of use influence MSMEs’ adoption of Shariah-compliant fintech and whether such adoption improves the financial inclusion of Indonesian MSMEs. Through a quantitative design, data were collected from 203 MSME owners and managers who had previous experience of Islamic fintech. The study tested both direct effects and the mediating role among constructs through Partial Least Squares Structural Equation Modelling (PLS-SEM). The results reveal that perceived usefulness and perceived ease of use can significantly encourage Islamic fintech adoption, with perceived ease of use being the strongest factor. Adoption, in turn, improves financial inclusion and partially mediates the relationship between technology-related perceptions and inclusive outcomes. The findings of this study enhance the Technology Acceptance Model in the Islamic fintech context and highlight that adoption serves as an important behavioural pathway for digital innovation to be used and participate financially. The key novelty of this study lies in positioning Islamic fintech adoption as a mediating mechanism between TAM-based perceptions and MSME financial inclusion. This study contributes to Islamic fintech literature by highlighting adoption as a novel mediating pathway through which technology-related perceptions enhance MSME financial inclusion.
Analyzing Fraudulent Practices in Community Group Regional Grant Funding Faisol Faisol; Bambang Haryadi; Siti Musyarofah
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 19 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p07

Abstract

This study investigates fraud in community group grant funds, supported by the Regional Government to enhance Provincial Government programs. Using a qualitative descriptive method, data were collected through interviews, observations, and documentation. Findings indicate a lack of genuine community involvement in forming groups, with grant proposals often requiring dubious payments to coordinators. Physical development projects frequently utilized subpar materials and did not align with initial budget plans. Additionally, there was manipulation in reporting activities, with projects funded by village funds improperly claimed as grant initiatives. Delays in the accountability reporting, influenced by postponed project execution, complicate oversight. The study underscores the necessity for stringent regulations to prevent grant fund fraud, thereby assisting the Provincial Government in maintaining the integrity of its developmental agenda.
The Influence of Cost per Mille and Cost per View on Profitability: A Management Accounting Study in Digital Advertising Nurita Elfani Prasetyaningrum; Ramadhian Agus Triono Sudalyo
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2026.v21.i01.p05

Abstract

This research examines the extent to which digital advertising payment models—specifically Cost per Mille (CPM) and Cost per View (CPV)—influence firm profitability from a management accounting perspective. Adopting a quantitative research design, the study analyses panel data drawn from 100 companies operating in Central Java Province, Indonesia, across three key sectors—e-commerce, financial services, and retail—over the period 2022 to 2024. The empirical analysis employs a dynamic panel data framework estimated using the Generalized Method of Moments (GMM). The findings indicate that CPM is more effective in enhancing short-term contribution margins, while CPV exhibits a stronger association with customer lifetime value. Firms that adopt a more balanced allocation between CPM- and CPV-based advertising tend to report higher net profit margins than those relying predominantly on a single payment model. Moreover, the effectiveness of each advertising model varies across industry sectors and firm size, with the intensity of market competition moderating the relationship between CPV and profitability. This study contributes to the management accounting literature by offering a profitability-oriented framework for evaluating digital advertising payment models and by demonstrating how alternative advertising cost structures shape firm performance.
Analysis of Capital Structure Determinants in Manufacturing Companies: Integration of Emerging Market Contextual Factors Lilik Purwanti; Roekhudin; Anita Wijayanti; Aryo Prakoso; Melinda Ibrahim; Syarifah Nurhalisa Alattas
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2026.v21.i01.p01

Abstract

Capital structure theory has developed substantially over time; however, its applicability to emerging markets characterised by funding constraints, such as Indonesia, remains insufficiently explored. Market frictions and institutional limitations may weaken the explanatory power of traditional frameworks, including the pecking order and trade-off theories, in explaining firms’ financing decisions. This study examines the determinants of capital structure in an emerging market context and identifies the need for theoretical refinement. Using panel data from 86 manufacturing firms listed on the Indonesia Stock Exchange over the 2019–2023 period and employing a panel regression estimated through a Partial Least Squares approach, the results show that profitability has a significant negative effect on capital structure, while share capital, debt tax shields, and firm size do not exert a statistically significant influence. Notably, the analysis reveals a positive relationship between business risk and leverage, which contradicts conventional theoretical predictions. This finding provides empirical support for the need to reformulate capital structure theory to better reflect the characteristics of emerging markets, particularly those facing capital market constraints.
The Impact of Growth Opportunities, Litigation Risk, Firm Size, and Financial Distress on Accounting Conservatism Nur Anita Chandra Putry; Mahya Alya Afifah
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i02.p01

Abstract

The purpose of this study is to examine the influence of selected factors on accounting conservatism among manufacturing companies listed on the Indonesia Stock Exchange during the period 2018–2023. Data were collected using a documentation method, specifically by obtaining financial statement information from the official websites of both the Indonesia Stock Exchange and the sampled companies. A total of 276 observations were obtained using a purposive sampling technique within a quantitative research framework. The analysis revealed that litigation risk and financial distress had a statistically significant positive effect on accounting conservatism, as indicated by significance values below the 0.05 threshold. In contrast, firm size was found to have a negative influence on the level of accounting conservatism applied. Meanwhile, growth opportunity was not shown to have any statistically significant impact on the extent to which accounting conservatism was implemented by the companies in the sample.

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