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Articles 24 Documents
 1   2   3 
Breaking the Digital Barrier: Reimagining Accounting Information Systems for Micro, Small, and Medium Enterprises I Made Dwi Hita Darmawan; Ida Bagus Ardhi Putra; Ni Putu Noviyanti Kusuma; Putu Angga Widiarta; Desak Ayu Cinta Dwiapsari
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.p04

Abstract

This study examines the barriers to the adoption of Accounting Information Systems (AIS) among micro, small, and medium enterprises (MSMEs) in Bali, Indonesia, a setting that reflects many of the institutional, technological, and resource constraints commonly faced by businesses in emerging economies. The study seeks to develop an adaptive framework for AIS implementation that is sensitive to the limited digital capabilities, managerial capacity, and financial resources of MSMEs. Employing a qualitative exploratory case study design, the study draws on in-depth interviews with 19 MSME owners and managers. The interview data were analysed using thematic analysis to identify recurring patterns, challenges, and contextual conditions influencing AIS adoption. The findings reveal six interrelated barriers: resource constraints, limited managerial competence, perceived technological complexity, resistance to change, external pressures, and fragmented integration with cloud-based solutions. These barriers do not operate in isolation; rather, they collectively shape how MSME actors perceive the usefulness, feasibility, and long-term value of AIS implementatio n.The study concludes that AIS adoption in MSMEs should be understood as a contextual and gradual process rather than a uniform technological intervention. Successful implementation requires more than access to accounting software; it depends on targeted digital literacy support, managerial capacity-building, and modular AIS designs that are affordable, user-friendly, and compatible with existing business practices. These findings offer practical implications for policymakers, technology providers, and business support institutions seeking to improve MSME financial reporting, internal control, and decision-making through more inclusive and contextually realistic AIS strategies.
Money on the Mind: Investigating the Link between Attitude toward Money and Online Gambling Intention Maria; Tuti Setyorini; Indawati Jauhar Nino
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.p05

Abstract

This paper considers the relationship between attitudes toward money and online gambling intention among young adults in Indonesia and whether financial literacy helps explain this relationship. Drawing on survey evidence from 211 respondents aged between 18 and 35, the findings suggest that particular orientations toward money are associated with different levels of vulnerability to online gambling. Specifically, the Power-Prestige dimension is positively related to online gambling intention, suggesting that individuals who attach status and symbolic value to money may be more inclined to engage in such behaviour. By contrast, Distrust is negatively associated with online gambling intention, suggesting a more cautious orientation toward financial decisions. The analysis further shows that financial literacy plays an important mediating role. In the relationship between Power-Prestige and online gambling intention, financial literacy appears to weaken the tendency toward gambling participation. However, in the relationship between Distrust and online gambling intention, financial literacy operates in the opposite direction. Taken together, these findings indicate that financial literacy is not merely a technical capacity but may function as a cognitive mechanism through which individuals interpret financial risk, opportunity, and self-control. The study contributes to the literature on financial behaviour by showing how psychological attitudes toward money shape risky financial intentions, and it offers practical implications for financial education programmes and interventions aimed at young adults.
Swastika Philosophy and Corporate Sustainability: A Stakeholder Perspective Ida Bagus Ketut Bayangkara
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.p02

Abstract

This study investigates the philosophical values of Swastika as the foundational spirit for corporate sustainability and examines vertical-horizontal relationship patterns as a model for stakeholder engagement. Adopts a phenomenological approach, through in-depth interviews with thirteen Swastika users and two state-owned enterprise directors involved in sustainability, the research uncovers their lived experiences. Data analysis involved textual and structural descriptions, culminating in the identification of essential invariants. Findings reveal Swastika’s values as both the guiding spirit and an operational framework for sustainable corporate practices, emphasizing stakeholder definitions rooted in shared well-being. These insights contribute to the academic field by enriching sustainability theory, provide a novel reference for advancing sustainability efforts, particularly in formulating stakeholder values to enhance strategic development and maximize stakeholder contributions. The study’s original contributions include the articulation of stakeholder categories, the embodiment of Swastika’s sustainability spirit, and its practical application within corporate sustainability is novelty elements not previously disclosed.
The Social Construction on Financial Reporting of Small and Medium Scaled Production House Safiera F. Azzahra; Falikhatun
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.p01

Abstract

This study investigates the role of financial reporting in small and mediumsized film production houses, focusing on its economic significance and the social construction surrounding its practices. Utilizing a constructivist approach with grounded theory methodology, the research comprises indepth interviews, observations, and documentation, further analyzed through triangulation. The findings reveal that these production houses view financial reporting as essential for business sustainability, with stakeholder theory explaining the need for both financial and non-financial information to meet internal and external requirements. Specifically, financial reports typically include simple income statements, cash flows, and balance sheets with tangible assets and trade payables, alongside nonfinancial data. These results offer a foundation for further studies and insights for financial reporting regulations within the film industry. However, the research scope is limited to specific regional practices and a narrow observational timeframe.
Due Professional Care and Audit Quality: Assessing the Influence of Time Budget Pressure, Accountability, and Auditor Experience Arista Fauzi Kartika Sari; Dewi Diah Fakhriyyah
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.p02

Abstract

External auditors, or public accountants, are crucial in fostering trust in corporate financial statements, facilitating stakeholders' informed decision-making by assessing the fairness of these reports. This study focuses on how due professional care, time budget pressure, accountability, and auditor work experience affect audit service quality. Conducted among auditors from Public Accountant Firms in Malang registered with Indonesia's Financial Services Authority (OJK), it uses convenience sampling based on the Slovin formula and employs multiple linear regression for analysis. The results indicate that due professional care, accountability, and auditor work experience significantly contribute to improving audit quality, while time budget pressure shows no substantial effect. This highlights the essential role of due professional care, accountability, and experience in enhancing the quality of audit services provided by public accounting firms, suggesting these factors should be prioritized to maintain high standards in audit practices.
Dive in the “Soul” of Corporate Social Responsibility Through the Philosophy of Tri Hita Karana Fadilla Cahyaningtyas; Saluana Che Salleh
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.p03

Abstract

This study employs a qualitative research methodology to examine Corporate Social Responsibility (CSR) practices within the "Triple Bottom Line" framework, interpreted through the lens of "Tri Hita Karana." Utilizing secondary data from 2018 to 2023, the research finds that CSR aligns with Tri Hita Karana's core principles: Parhyangan (Connection with the Divine), Pawongan (Interpersonal Connections), and Palemahan (Harmony with Nature). Parhyangan manifests in spiritual engagement activities, including constructing worship facilities, Pawongan in initiatives benefiting local communities, and Palemahan in environmental conservation efforts. The study asserts that CSR, embodying the "Triple Bottom Line," balances profit, people, and the planet. Integrating Tri Hita Karana principles fosters positive stakeholder interactions, emphasizing CSR's potential to enhance community well-being, environmental sustainability, and economic objectives simultaneously.
The Role of Female Directors and CSR Committees on Corporate Social Responsibility Disclosure Angeliqa Ludya; Sari Dewi
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.p04

Abstract

This study investigates the relationship between female directors and Corporate Social Responsibility (CSR) disclosure in Indonesian listed companies on the Indonesia Stock Exchange (IDX). Utilizing a sample of 45 companies with sustainability and financial reports from 2017 to 2021, the research employs the Global Reporting Initiative (GRI) Index with 94 items to measure CSR disclosure. Findings reveal a significant negative impact of female directors on CSR when their number falls below critical mass, suggesting potential tokenism. Moreover, Female Directors with Accounting Expertise (FDAE) are found to be token figures, contributing insignificantly to CSR. The study proposes the establishment of CSR Committees as a more effective means to leverage women's involvement in CSR. The research underscores the need for regulatory frameworks to encourage gender diversity and CSR Committees within companies, emphasizing their positive impact on corporate governance, social responsibility, and sustainability reporting.
Earning Management as a Mediator of the Influence of Good Corporate Governance on Company Value in Each Company Life Cycle Putu Ery Setiawan; Ni Luh Putu Wiagustini; I Ketut Yadnyana; I Gede Kajeng Baskara
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.p05

Abstract

This research utilizes the capital structure theory to analyze how debt covenants, corporate governance, and firm value interact, focusing on the mediating role of earnings management across different company life stages. It examines manufacturing firms on the Indonesia Stock Exchange from 2018 to 2022, using a purposive sample of 66 companies. The study employs descriptive and inferential statistical analyses to test the hypothesized relationships, revealing that effective corporate governance significantly enhances firm value, especially during maturity. Earnings management is pivotal in the growth phase, mediating the governance-firm value relationship. This work underscores the importance of adapting governance practices to a company's life cycle stage, offering insights for executives to make financial decisions that improve firm value. It also provides empirical support for agency theory, showing how tailored governance practices can influence firm performance and value.
Interacting Roles of Executive Compensation on Organizational Slack and Firm’s Innovation Performance Monika Pradnya Aurelia Wijayanti; Iman Harymawan; Nurul Fitriani
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.p06

Abstract

This study examines the interaction between executive compensation and three types of organizational slack (available, recoverable, and potential) and their impact on the innovation performance of publicly listed companies in Indonesia. The empirical analysis use a dataset of 1,081 firm-year observations from 2010 to 2019. The findings reveal that available slack positively affects innovation performance, whereas recoverable and potential slack have negative impacts. Executive compensation significantly moderates these relationships, especially nullifying the negative impact of recoverable slack on innovation. The results highlight the importance of strategic management and the role of executive compensation in enhancing a firm's innovation, offering valuable insights for shareholders and contributing to the understanding of organizational slack and compensation's effect on innovation in the Indonesian context.
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

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