JIAI (Jurnal Ilmiah Akuntansi Indonesia)
JIAI (Indonesian Accounting Scientific Journal) is a publication of the Accounting Study Program, Faculty of Economics, University of Muhammadiyah Jember, p-ISSN: 2528-6501, e-ISSN: 2620-5432. Publications in the form of writings published periodically and have the aim as a place to accommodate ideas, studies and studies, and as a channel of information for the development and development of science in accounting which include: accounting information systems, management accounting, public sector accounting, auditing, sharia accounting , behavioral accounting, and financial accounting. This publication contains scientific writing in the form of research results, theoretical studies and application of theory, conceptual ideas, new book reviews, bibliographies and practical writings from experts, academics, and practitioners. The writings that have been published have gone through the editing process as needed by the publisher without changing the substance according to the original manuscript. The writing in each publication is the personal responsibility of the author and does not reflect the opinion of the publisher. Manuscripts sent to the editor must be original and not being considered for publication by other publishers. This journal is published twice a year, which is April and October.
Articles
42 Documents
<![CDATA[MELIHAT DAMPAK MEDIASI OPINI AUDIT DAN MODERASI REPUTASI KAP PADA PENGARUH FINANCIAL DISTRESS TERHADAP AUDIT DELAY ]]>
<![CDATA[Vika Khasanah]]>;
<![CDATA[Priyastiwi]]>
<![CDATA[ JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v10i1.2954
<![CDATA[There is still a delay in submitting audited financial reports in one sector of Indonesian public companies listed on the IDX, namely energy sector companies, even though there are regulations that regulate and emphasize. So, the objective of this study is to explore how financial distress directly influences audit delay, using audit opinion as a mediating factor and the reputation of Public Accounting Firms as moderating variables. The research sample consists of 168 annual financial reports from energy sector companies listed on the IDX from 2021 to 2023. An associative quantitative approach is employed for the analysis in this research.The findings indicated a direct and partially significant impact of audit opinion and financial distress on audit delay. Additionally, the reputation of Public Accounting Firms can notably diminish the connection between financial distress and audit delay. On the other hand, the variable of audit opinion does not serve as a mediator in the relationship between financial distress and audit delay.]]>
<![CDATA[Penerapan Model UTAUT dalam Memahami Penerimaan Sistem Pembelajaran Daring Mahasiswa Akuntansi ]]>
<![CDATA[Talitha Erisa Arif]]>;
<![CDATA[Rizal Yaya]]>
<![CDATA[ JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v10i1.3027
<![CDATA[The purpose of this study was to evaluate the effect of performance expectancy, effort expectancy, social influence, and facilitating conditions on the behavioral intention of Accounting students in conducting online learning in the post-COVID-19 pandemic era using the Unified Theory of Acceptance and Use of Technology (UTAUT) with gender as a moderating variable. This quantitative study used primary data taken using the non-probability sampling method. The convenience sampling technique was used, with the questionnaire distributed via Google forms. One hundred UMY accounting students who had previously actively participated in online learning were the respondents of this study. SmartPLS v.3.3.3 software was used to process the data. The results showed that achievement expectancy and supportive conditions influenced behavioral intention. Conversely, effort expectancy and social influence did not affect behavioral intention. Therefore, no significant differences were found between genders in terms of the influence of achievement expectancy, effort expectancy, social influence, and facilitating conditions on behavioral intention.]]>
<![CDATA[PENGARUH REGRET AVERSION, MENTAL ACCOUNTING DAN ILLUSION OF CONTROL TERHADAP INVESTMENT DECISION (Studi Kasus Pada Kantor Perwakilan Bursa Efek Indonesia Bengkulu) ]]>
<![CDATA[Selvi Marni Putri]]>;
<![CDATA[Yusmaniarti Yusmaniarti]]>;
<![CDATA[Ahmad Sumarlan]]>;
<![CDATA[Rina Yuniarti]]>
<![CDATA[ JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v10i1.3052
<![CDATA[Keputusan investasi memiliki berbagai tujuan, seperti mendapatkan keuntungan dari aset, mengurangi risiko melalui diversifikasi, dan membantu perencanaan keuangan untuk kebutuhan masa depan. Selain itu, investasi yang tepat dapat mengelola risiko finansial dengan lebih baik. Tujuan dari penelitian ini untuk melihat pengaruh regret aversion, mental accounting dan illusion of control terhadap investment decision oleh investor yang ada dikota Bengkulu. Penelitian ini merupakan penelitian asosiatif kausal dengan pendekatan kuantitatif untuk mengetahui pengaruh antara dua variabel atau lebih yang menjelaskan sebab dan akibat dari variabel variabel yang di teliti. Jenis data yang di gunakan dalam penelitian adalah data primer berupa hasil survei terhadap responden dari kuesioner. Populasi dalam penelitian ini adalah investor yang ada di kota Bengkulu berjumlah 24.154. Teknik pengambilan sampel pada penelitian ini adalah non probability sampling dengan menggunakan rumus slovin. Data dikumpulkan dengan menyebarkan kuesioner offline dan online kepada responden, terdapat 393 yang disebar namun hanya 304 responden yang layak digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa (1) regret aversion berpengaruh terhadap investment decision, (2) mental accounting berpengaruh terhadap investment decision dan (3) illusion of control berpengaruh terhadap investment decision.]]>
<![CDATA[Faktor-Faktor Yang Berpengaruh Terhadap Tingkat Pengungkapan Sukarela Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index ]]>
<![CDATA[Wasifah Hanim]]>
<![CDATA[ JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v10i2.3074
<![CDATA[Annual reports is the media in disclosing information. Voluntary disclosure is one source of information that is not required by accounting rules or standards. FASB guidelines encourage companies to include voluntary disclosures in the Management Discussion and Analysis (MD&A) section of the annual report. This observation aims to examine the effect of company size, profitability, and leverage on voluntary disclosure. The objects studied in this study are companies listed on the Jakarta Islamic index for the period 2020-2023. The method used in this research is panel data regression analysis method with the selected model is fixed effect model. The research sample was selected based on purposive sampling technique and obtained 76 observation data. This study uses secondary data obtained from www.idx.co.id. Partial test results show that company size has a significant positive effect on voluntary disclosure while leverage has a significant negative effect on voluntary disclosure and profitability has no significant effect on voluntary disclosure. Simultaneous test results show that company size, profitability, and leverage have a significant influence on voluntary disclosure.]]>
<![CDATA[PENGARUH GREEN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN CRUDE PALM OIL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 ]]>
<![CDATA[Iis Badriah]]>;
<![CDATA[Devi Astriani]]>;
<![CDATA[Dhea Imroatul Fatihah]]>
<![CDATA[ JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v10i1.3079
<![CDATA[This research endeavors to examine the influence of Green Intellectual Capital on the financial performance of firms operating within the Crude Palm Oil (CPO) sector that are listed on the Indonesia Stock Exchange during the period from 2019 to 2023. Green Relational Capital, Green Structural Capital, and Green Human Capital are the three primary parts of Green Intellectual Capital, each of which contributes to the enhancement of corporate value via sustainable methodologies. The methodological framework The study implemented a quantitative approach by employing multiple linear regression analysis. The findings of the research indicate that Green Human Capital exerts a positive and statistically significant effect on financial performance, while Green Structural Capital demonstrates a significant yet adverse impact. Conversely, Green Relational Capital lacks exert a meaningful statistical impact on the organization’s financial performance. This study posits that a workforce endowed with sustainability expertise can facilitate an increase in corporate profitability, while investments directed towards organizational structure must be judiciously managed to prevent detriment to financial performance. The implications derived from this study underscore the necessity for organizations to formulate a more effective management strategy for Green Intellectual Capital in order to attain sustainable financial outcomes.]]>
<![CDATA[PENGARUH AGRESIVITAS PAJAK DAN GRWOTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN DAN CSR SEBAGAI MODERASI : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR FARMASI YANG TERDAFTAR DI BEI TAHUN 2019 – 2023 ]]>
<![CDATA[Syifa Akmalia]]>;
<![CDATA[Devi Astriani]]>;
<![CDATA[Dian Purwandari]]>
<![CDATA[ JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v10i1.3080
<![CDATA[This study investigates the impact of tax aggressiveness and growth opportunities on firm value while considering the moderating role of Corporate Social Responsibility (CSR). Using data from pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023, the study employs moderated regression analysis (MRA) and purposive sampling.The results reveal that tax aggressiveness does not significantly affect firm value, nor do growth opportunities have a direct impact. However, CSR plays a crucial role in moderating the relationship between tax aggressiveness and firm value, suggesting that proactive CSR initiatives can mitigate the negative effects of aggressive tax strategies. Conversely, CSR does not significantly moderate the effect of growth opportunities on firm value.This study highlights the importance of integrating CSR into corporate strategies to enhance firm value, particularly within tax management practices. Additionally, companies should focus on other factors that strengthen the relationship between growth opportunities and firm value.The findings provide valuable insights for policymakers and regulatory bodies in designing effective incentives and regulations related to CSR and taxation. This research underscores the potential of CSR in aligning business interests with social responsibility principles.]]>
<![CDATA[ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN SEBAGAI KEBERLANJUTAN USAHA: Studi kasus pada PT. Inkoasku ]]>
<![CDATA[Windri Mauludi]]>;
<![CDATA[Devi Astriani]]>;
<![CDATA[Hendri Nur Ardiansyah]]>
<![CDATA[ JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v10i1.3081
<![CDATA[PT Inkoasku, a company with PMDN status which operates in the Vehicle Spare Parts and Accessories Industry, has implemented environmental accounting with various strategies to reduce negative impacts on the environment. This research analyzes the application of environmental accounting in supporting business sustainability at PT. Inkoasku through environmental, social and economic aspects. The research method used is qualitative with a descriptive approach, where data is obtained through interviews and direct observation. The research results show that in environmental aspects, the company has implemented energy efficiency, waste management and water conservation to minimize environmental impacts. From a social perspective, the company implements work safety policies and carries out social responsibility programs to improve the welfare of employees and the surrounding community. In the economic aspect, the application of environmental accounting contributes to reducing operational costs, increasing resource efficiency, and strengthening the competitiveness of companies in the industry. Thus, environmental accounting not only helps with regulatory compliance, but also becomes a key strategy in business sustainability. The implications of this research can be used as a reference for other companies in developing more effective and sustainable environmental accounting policies.]]>
<![CDATA[The Indicators For Compiling Financial Reports For MSMEs in Paseh District: Indikator Penyusunan Laporan Keuangan UMKM di Kecamatan Paseh ]]>
<![CDATA[M. Akbar Maulana Hidayat]]>;
<![CDATA[Meilani Purwanti]]>
<![CDATA[ JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v10i1.3082
<![CDATA[Penelitian ilmiah ini dilakukan dan memiliki tujuan untuk menganalisa serta menilai seberapa besar pengaruh yang diberikan dari pemahaman akuntansi, penerapan SAK EMKM, skala usaha, dan pengalaman pemilik terhadap penyusunan laporan keuangan usaha mikro, kecil, dan menengah di Kecamatan Paseh Kabupaten Bandung. Penelitian ilmiah ini menggunakan data primer dan data sekunder sebagai bahan untuk bisa dilakukan proses penganalisisan. Convenience Sampling digunakan sebagai dasar untuk menentukan sampel yang akan digunakan dalam proses penelitian ilmiah ini. Sampel yang didapat berjumlah 45 sampel dari kalangan pemilik UMKM yang berada di wilayah pemerintahan Kecamatan Paseh. Penelitian menggunakan metode analisis regresi linier berganda sebagai dasar perhitungan untuk mencari pengaruh dari variabel independen terhadap variabel dependen dengan menggunakan alat penelitian Statistical Package for the Social Sciences (SPSS) versi 30. Hasil dari penelitian ini menunjukan bahwa secara simultan variabel pemahaman akuntansi, penerapan SAK EMKM, skala usaha, dan pengalaman pemilik berpengaruh signifikan terhadap variabel penyusunan laporan keuangan UMKM, tetapi secara parsial hanya variabel pemahaman akuntansi dan variabel skala usaha yang berpengaruh signifikan terhadap variabel penyusunan laporan keuangan UMKM.]]>
<![CDATA[PENGARUH PENERAPAN GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[Wina Aurelia]]>;
<![CDATA[Susilawati]]>
<![CDATA[ JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v10i1.3086
<![CDATA[Seiring dengan semakin meningkatnya perhatian masyarakat dan dunia bisnis terhadap isu-isu lingkungan, penerapan konsep akuntansi hijau dan CSR menjadi semakin penting dan diharapkan dapat memberikan kontribusi dalam meningkatkan kinerja keuangan perusahaan, baik dari segi finansial maupun reputasinya di mata publik. Penelitian ini memiliki tujuan untuk menganalisis pengaruh implementasi green accounting juga pengungkapan corporate social responsibility (CSR) terhadap kinerja keuangan perusahaan. Fokus penelitian pada industri manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2023. Menggunakan data sekunder, didapat dari annual report juga sustainability report. Sampel penelitian dipilih menggunakan metode purposive sampling dengan total sampel sebanyak 28 perusahaan dalam waktu 5 tahun. Jumlah data sampel yang terkumpul mencapai 140. Metode analisis dengan analisis regresi linear berganda, diolah menggunakan software SPSS versi 30. Variabel-variabel pada penelitian ini diukur menggunakan beberapa indikator. Untuk variabel green accounting, pengukurannya menggunakan peringkat PROPER. Untuk variabel corporate social responsibility, indikator yang digunakan ialah GRI-G4. Sedangkan, variabel kinerja keuangan menggunakan Return on Assets (ROA) dalam pengukurannya. Hasil dari penelitian ini menunjukkan bahwa penerapan green accounting berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan. Selain itu, corporate social responsibility juga terbukti memberikan pengaruh positif dan signifikan terhadap kinerja keuangan perusahaan. Pada temuan ini mengindikasikan bahwa kedua variabel independen tersebut memiliki peran penting pada meningkatnya kinerja keuangan perusahaan, terutama dalam konteks industri manufaktur yang terdaftar di BEI. Kata Kunci: Akuntansi Hijau, Tanggung Jawab Sosial Perusahaan, Kinerja Keuangan]]>
<![CDATA[Pengaruh Literasi Keuangan dan Financial Technology terhadap pengelolaan keuangan pada pelaku UMKM di Kecamatan Candi ]]>
<![CDATA[Ferdiana Tri Pramesari]]>;
<![CDATA[Achmad Wicaksono]]>;
<![CDATA[Dian Fahriani]]>;
<![CDATA[Chairil Anwar]]>
<![CDATA[ JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/jiai.v10i1.3099
<![CDATA[MSMEs in Indonesia are the main pillars in driving current economic development influenced by various factors, with increased productivity being one of the main elements driving its growth. through the creation of products that have high selling value. The current digital era, MSME actors have a great opportunity to utilize technology as a supporting tool in their operations. However, Micro, Small and Medium Enterprises (MSMEs) who face obstacles are skilled in financial management, their business development tends to be slow or can even fail and for business actors who may not have a strong financial background. This is due to the inability to manage finances properly, which makes it difficult for them to monitor income and expenses in business. With this study, we can find out how this study examines the influence of financial literacy and financial technology (fintech) on financial management among MSME actors. This study applies secondary data and primary data obtained by distributing questionnaires. This study took a sample of 84 respondents, consisting of MSME actors in Candi sub-district, selected from 500 existing MSMEs. Data analysis was conducted using a multiple linear regression approach through the SPSS Version 27 tool. The research findings show that financial literacy has a significant influence on financial management, while financial technology (fintech) does not have a significant influence. Simultaneously, financial literacy and financial technology (fintech) are proven to have a significant influence on the financial management of MSME actors in Candi District."]]>
