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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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Uncovering Fraud in Health Center Capitation Fund Planning Muhammad Akbar; Prasetyono; Tarjo
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.p08

Abstract

This study aimed to investigate fraud in capitation fund management at the Pesisir Health Center in Sanjaya Regency. Capitation funds, where healthcare providers are paid a set amount per patient over a specific period regardless of services rendered, are vulnerable to fraud due to inadequate monitoring. Using qualitative methods and a case study approach, data were collected through observations, documentation, and interviews. Findings revealed that fraud motivations included financial pressures to gain more from the funds. Opportunities for fraud arose from monitoring lapses, and rationalizations were made by perpetrators who deemed their actions justified, mirroring widespread similar misconduct. Additionally, those committing fraud typically possessed the necessary skills and experience to manipulate the system effectively
Exploring The Mind of Gen Z: Deciphering E-wallet Adoption Through The Lens of TPB Theory Desi Intan Berlianawati; Nurabiah; Rini Ridhawati
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.p09

Abstract

This study examines the factors contributing to the increasing compound annual growth of e-wallets in Indonesia, particularly within Generation Z. E-wallets are favored for transactions due to their perceived ease of use, enhanced security, and time-saving features. Additionally, the attractiveness of e-wallets is enhanced by promotions, discounts, and accessible account openings. This research adopts a quantitative approach, employing Partial Least Square (PLS) software to test hypotheses using the Structural Equation Model (SEM). A sample of 823 Generation Z individuals from various regions of Indonesia was analyzed. The findings indicate that attitudes towards behavior, subjective norms, perceived behavioral control, usage intentions, and actual behavior significantly influence Generation Z’s utilization of e-wallets. The study reveals that Generation Z frequently engages in daily transaction activities using e-wallets, predominantly influenced by the safety and convenience perceived in e-wallet technologies. Despite this reliance, it is noted that Generation Z often overlooks potential risks associated with e-wallet transactions, feeling secure with e-wallets as their primary transaction tool. This research enhances the understanding of e-wallet usage dynamics among Generation Z, emphasizing the significant impact of psychological and behavioral factors on the adoption of digital financial technologies.
The Interplay between the Otsus Fund, Capital Expenditure, and Regional Economic Performance in Aceh Province Deni Herdiyana; Resi Ariyasa Qadri; Sutarto; Nur Aisyah Kustiani; Nina Andriana
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.p10

Abstract

This study aims to examine the impact of the Special Autonomy Fund on economic growth as measured by Gross Regional Domestic Product (GDRP) in the province of Nanggroe Aceh Darussalam. The research was conducted using the quantitative method of two-stage linear regression analysis. The independent variables used in this research model are General Allocation Funds, Revenue Sharing Funds, Special Allocation Funds, Special Autonomy Funds, and Regional Revenue, while the dependent variable is GDRP. Capital Expenditure is selected as an intervening variable. The data used in this study is panel data from 23 regencies/cities in NAD Province from 2015 to 2020. The research conclusion is that there is an indirect positive effect of the Otsus Fund on GDRP through Capital Expenditures. Therefore, the recommendation for policymakers from the research results is that the Otsus Fund should continue and extend where the Otsus Fund will end in 2028.
The Influence of Brand Value on Tax Avoidance with Ownership Concentration as a Moderating Variable Elisa Tjondro; Felincia Puguh Mitthasari Utomo; Celine Mercianne Susila; Oviliani Yenty Yuliana
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.p11

Abstract

The present investigation was prompted by different viewpoints on evaluating the effect of brand value on either the promotion or prohibition of tax avoidance strategies. Using the Agency Theory framework, it also intends to investigate how the concentration of ownership affects the relationship between brand value and tax avoidance strategies of enterprises listed in Indonesia. Researchers believe that by merging these studies and viewpoints, the ruling shareholders will emphasize managerial scrutiny to minimize tax avoidance and protect the company’s brand. The sample used in this research is based on 151 observations of 47 entities listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. А panel regression with a random effects model was employed in the present research. The endpoint of this research is to look at the impact of brand value on tax avoidance and the role of ownership concentration as a moderator in the association between brand value and tax avoidance. The results suggest that the increasing brand value contributes to reducing tax avoidance. This study also finds that ownership concentration significantly impacts the relationship between brand value and tax avoidance.
Do Attributes of the Board of Commissioners Affect Accounting Conservatism? The Role of Foreign Institutional Investors Maria Puspita Nugrahaning Sari; Doddy Setiawan
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.p12

Abstract

This study examines the influence of board of commissioners' characteristics on accounting conservatism, with foreign institutional investors serving as a moderating variable. One novel aspect of this research is the focus on the tenure of the president commissioner. The methodology employed is quantitative, utilizing a panel data regression model via EViews. Data analysis was conducted using the Fixed Effect Model (FEM) test. The sample includes 314 manufacturing companies listed on the IDX from 2019 to 2022. The findings reveal that the tenure of the president commissioner, alongside the presence of independent and female commissioners, significantly impacts the application of accounting conservatism. Foreign institutional investors moderate the effect of the president commissioner's tenure on accounting conservatism but do not influence the relationship between the presence of independent and female commissioners and the application of accounting conservatism.

Page 3 of 3 | Total Record : 25

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