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JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Published by Universitas Muhammadiyah Jember
ISSN : 25286501     EISSN : 26205432     DOI : https://doi.org/10.32528/jiai
Core Subject :
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.
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Articles 42 Documents
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DIGITALISASI KOPERASI: UPAYA MENYEIMBANGKAN STABILITAS KEUANGAN DAN TANTANGAN MODERNISASI Mulyaningtyas Mulyaningtyas; Ditya Wardana
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.4196

Abstract

Koperasi merupakan salah satu pilar penting dalam perekonomian Indonesia, berperan sebagai wadah pemberdayaan ekonomi masyarakat melalui prinsip kebersamaan, demokrasi ekonomi, dan keadilan. Namun, di tengah arus globalisasi dan percepatan perkembangan teknologi, koperasi menghadapi tantangan besar untuk tetap relevan dan kompetitif. Penelitian bertujuan memberikan acuan bagi pengurus koperasi, regulator, dan pemangku kepentingan dalam merancang strategi digitalisasi yang aman dan berkelanjutan. Penelitian menggunakan metode kualitatif dimana data primer dikumpulkan melalui wawancara dan observasi pada koperasi di jawatimur dengan narasumber terdiri dari anggota, pengurus koperasi, akademisi dan penyedia sistem digital, regulator dan pemangku kepentingan koperasi yang berjumlah 30. Digitalisasi tidak hanya merubah kebiasaan dari perlakuan akuntansi secara manual ke komputerisasi tetapi juga memberikan kemudahaan, ketepatan dan kecepatan informasi tersaji dalam laporan keuangan sehingga pengambilan keputusan dapat dilakukan dengan tepat. Tantangan yang dihadapi koperasi dalam menerapkan digitalisasi sebagai upaya stabilisasi keuangan diantaranya karena kurangnya sumberdaya baik intelektual maupun pendanaan internal dalam mengikuti perkembangan teknologi digitalisasi yang perkembangannya sangat pesat.
LITERASI KEUANGAN, PERILAKU MENABUNG DAN PERILAKU KONSUMTIF DAN PERILAKU MENABUNG MAHASISWA Animah Animah; Widia Astuti; Nila Rahayu; Iwan Kusuma Negara; Lusi Shinta Nugraha
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.4377

Abstract

This study aims to analyze the influence of financial literacy on consumptive behavior and saving behavior among university students. Financial literacy is considered essential in helping individuals understand how to manage their finances wisely, particularly among students who are in the early stages of financial independence. The research was conducted on Accounting Department students at the University of Mataram using a survey method. The results indicate that financial literacy has a significant positive effect on students’ saving behavior, meaning that the higher the financial literacy, the greater the tendency of students to save regularly. Conversely, financial literacy has a significant negative effect on consumptive behavior, indicating that the higher the financial literacy, the lower the tendency of students to make impulsive purchases and engage in excessive consumption. These findings highlight the importance of early financial education in shaping healthy financial behavior, guiding students toward sound financial planning, and reducing the risk of future financial problems.
SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, GENDER DAN KUALITAS LAPORAN KEUANGAN Biana Adha Inapty; Wirawan Suhaedi; Rr Sri Pancawati M; Nabila Putri Maharani
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.4382

Abstract

Drawing upon the framework of Agency Theory, this research investigates the influence of Accounting Information Systems (AIS), Internal Control Systems (ICS), and gender on the quality of financial statements (QFS). This theory posits that agency problems arise from potential conflicts of interest and information asymmetry between managers (agents) and owners (principals). Consequently, strong governance mechanisms, such as AIS, ICS, and effective oversight, are required to align interests and ensure accountability. Employing a quantitative design, the study collected primary data through questionnaires administered within local government entities. The hypotheses were tested through multiple regression analysis. The findings indicate that AIS and ICS contribute positively to enhancing the relevance, reliability, and timeliness of financial statements. Another significant finding is the positive influence of gender on QFS, where the presence of women in managerial structures or audit committees improves objectivity and the effectiveness of oversight, thus mitigating potential opportunistic managerial behavior. This aligns with the principles of Agency Theory, which regards strong control mechanisms as key to reducing conflicts of interest and agency costs. Managerially, the findings highlight the importance of optimizing integrated accounting information systems, reinforcing internal control functions, and promoting gender diversity in corporate governance structures. The combination of these three factors is proven to enhance financial reporting quality, strengthen oversight mechanisms, and reduce agency problems.
FAKTOR – FAKTOR YANG MEMPENGARUHI STABILITAS KEUANGAN PADA BANK KONVENSIONAL DI INDONESIA Celine Dwi Armadina Putri Sihotang; Luh Putu Puji Trisnawati
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 11 No. 1 (2026): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v11i1.4646

Abstract

Lembaga keuangan memiliki peran penting dalam perekonomian suatu negara. Sebagai intermediasi, bank berfungsi menjadi perantara antara pemilik modal (fund supplier) dengan pengguna dana (fund user). Melalui kegiatan tersebut, bank membantu mendorong investasi dengan menyalurkan dana kepada sektor-sektor produktif dan membantu pertumbuhan ekonomi. Sehingga, Kegagalan atau ketidakstabilan pada suatu bank dapat memicu penyebaran risiko sistemik, yang berpotensi menular ke lembaga keuangan lainnya. Penelitian bertujuan untuk menganalisis faktor-faktor yang mempengaruhi stabilitas keuangan bank, seperti rasio NPL, LDR, NIM, dan BOPO. Metode penelitian yang digunakan dalam penelitian ini adalah dengan metode penelitian kuantitatif yang bersifat asosiatif dengan pendekatan kausal. Objek penelitian dalam studi ini mencakup entitas perbankan konvensional yang terdaftar pada Bursa Efek Indonesia (BEI) sepanjang periode observasi 2020 – 2024. Dari objek tersebut, peneliti menetapkan sampel sebagai perwakilan dari keseluruhan populasi secara representatif. Pemilihan sampel dilakukan melalui pendekatan metode nonprobability sampling dengan penerapan teknik purposive sampling. Setelah melalui tahap seleksi tersebut, jumlah total bank yang memenuhi kriteria penelitian sebanyak 22 bank. Sehingga, total unit analisis yang digunakan dalam penelitian ini adalah 110 observasi (22 bank × 5 tahun). Berdasarkan penelitian yang telah dilakukan, diketahui NPL berpengaruh negatif dan signifikan terhadap stabilitas keuangan bank, LDR berpengaruh positif dan signifikan terhadap stabilitas keuangan bank, NIM dan BOPO tidak memiliki pengaruh signifikan terhadap stabilitas keuangan bank.
PENGARUH LDR, RISIKO KREDIT, DEWAN KOMISARIS, DAN FINTECH TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR BEI 2022-2024 Denanda Ayu Putri Guritno; Manendha Maganitri Kundala
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 11 No. 1 (2026): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v11i1.4842

Abstract

This study, titled "The Influence of LDR, Credit Risk, Board of Commissioners Scale, and Fintech Integration on the Financial Outcomes of IDX-Listed Banks (2022–2024)", aims to evaluate how Loan to Deposit Ratio (LDR), Non-Performing Loans (NPL), board size, and fintech adoption affect the financial results of banks listed on the Indonesia Stock Exchange during the stated timeframe. A quantitative approach was applied, employing multiple linear regression to explore connections among independent and dependent factors. Using purposive sampling, the research included 41 banks, representing 123 yearly financial reports. Results indicate that LDR, NPL, and fintech show no significant impact on financial performance (proxied by ROA), while board of commissioners size exerts a notable positive influence on ROA.
Pengaruh Pengetahuan Perpajakan, Motivasi Karir, dan Motivasi Ekonomi Terhadap Minat Mahasiswa Untuk Mengikuti Brevet Pajak Ifatul Maula; Nurma Gupita Dewi
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 11 No. 1 (2026): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v11i1.4997

Abstract

This purpose of this study is to examine its influence of tax knowledge, career motivation, and economic motivation on the interest of students to take the tax brevet. The research method used in this study is a quantitative approach. The data used is primary data with a data collection technique, namely a questionnaire with a likert scale. The sampling technique uses the saturated sampling method because it is able to produce complete and representative data by involving all members of the population and because the population size is relatively small. The data analysis methods used ware data instrument testing, multiple linier regression testing, and hypothesis testing. The research instrument was proven valid and reliable through validity and reliability tests. The results of the study confirmed that tax knoeledge had a negative but insignificant effect on the interest of students, to take the tax brevet, while career motivation and economic motivation had a significant positive effect on the interest of student of the Fakulty of Economics and Business, YPPI University, Rembang, to take the tax brevet.
DAMPAK COST LEADERSHIP DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS DENGAN ESG SEBAGAI VARIABEL MEDIASI Ayu Maisyaroh; Dhian Andanarini Minar Savitri
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 11 No. 1 (2026): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v11i1.5284

Abstract

This study examines how Cost Leadership Strategy and company size affect financial distress in Indonesian technology companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024, with ESG (Environmental,aSocial, and Governance) as a mediating_variable. The research urgency is highlighted by PT GoTo Gojek Tokopedia's massive IDR 90.5 trillion net loss in 2023 and the broader post-COVID-19 financial volatility observed across the technology sector. Using a quantitative approach, the study analyzed 47 technology companies selected through purposive sampling, collecting secondary data from annual reports and sustainability reports. Financial distress was measured via the Altman Z-Score model, cost-leadership strategy by the cost-of-goods-sold-to-total-sales ratio, company size by the natural logarithm of total assets, and ESG performance by the GRI Standard 2021 index. Multiple linear regression and Sobel Test analyses were employed to test both direct and indirectsrelationships among variables. The results reveal that Cost Leadership Strategy significantly and positively impacts both ESG disclosure and financial distress. Company size shows a positive but statistically insignificant-effectxon ESG, while demonstrating a significant positive effect on financial distress. ESG significantly and positively influences financial distress. Regarding mediation, ESG significantly mediates the relationship between cost leadership strategy and financial distress, but does not significantly mediateethe relationship between company size and financial distress.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) PADA TAHUN 2019 – 2024 Kholifah Lestari; Dinda Fali Rifan; Ghina Ulfah Saefurrohman
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 11 No. 1 (2026): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v11i1.5302

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, kepemilikan institusional dan ukuran perusahaan terhadap kinerja keuangan perusahaan yang terdaftar di Jakarta Islamic Index (JII). Periode waktu penelitian yang digunakan adalah 6 tahun yaitu periode 2019-2024. Populasi penelitian ini meliputi perusahaan yang terdaftar di JII periode 2019-2024. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 8 perusahaan. Jumlah sampel penelitian ini adalah 48 sampel. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Teknik analisis data yang digunakan adalah eviews 12. Hasil penelitian menunjukkan bahwa Kepemilikan Manajerial berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan Kepemilikan Institusional dan ukuran perusahaan berpengaruh positif tidak signifikan terhadap kinerja keuangan. Secara Bersama – sama kepemilikan manajerial, kepemilikan institusional dan ukuran perusahaan berpengaruh positif dan signifikan terhadap kinerja keuangan.
Ukuran Perusahaan Sebagai Moderator atas Dampak Likuiditas dan Profitabilitas Terhadap Tax Avoidance Hikma Ilmiana Gita Pramesti; Noor Salim
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 11 No. 1 (2026): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v11i1.5381

Abstract

penelitian ini menilai pengaruh likuiditas dan profitabilitas terhadap tax avoidance dengan ukuran perusahaan sebagai moderasi pada perusahaan makanan dan minuman yang tercatat di Bursa Efek Indonesia untuk periode 2020-2024. Riset ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perseroan. Sampel penelitian terdiri dari 66 perusahaan dengan 323 pengamatan akhir yang diperoleh melalui purposive sampling. Data analisis menggunakan regresi linier berganda dan Analisis Regresi Moderasi (MRA) dengan bantuan SPSS 20. Hasil penelitian menunjukkan bahwa likuiditas tidak memeiliki efek yang signifikan terhadap tax avoidance, sedangkan profitabilitas memiliki efek negatif dan signifikan terhadap tax avoidance. Ukuran perusahaan tidak mampu memoderasi efek likuiditas terhadap tax avoidance, tetapi ukuran perusahaan mampu memoderasi efek profitabilitas terhadap tax avoidance. Perusahaan dengan tingkat keuntungan yang lebih tinggi cenderung menurunkan praktik penghindaran pajak mereka, terutama diperusahaan dengan ukuran yang lebih besar. Dengan demikian, keputusan penghindaran pajak lebih dipengaruhi oleh pertimbangan strategis terkait kinerja dan skala laba perseroan dari pada kondisi keuangan jangka pendek.
EKSPLORASI PROSES AUDIT INTERNAL DALAM MENGIDENTIFIKASI RISIKO DAN PENYIMPANGAN PADA ATAYA RESIDENCE Nina Martiana; Riyanto Setiawan Suharsono; Ihza Akbar Setyawan
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 11 No. 1 (2026): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract: This study aims to explore the internal audit process at Ataya Residence, a sharia-compliant property developer, in identifying risks and irregularities.Using a qualitative approach with a case study method, this study analyzes the effectiveness of internal audits, internal control systems, and risk management in the unique context of a sharia-compliant business. Findings indicate that although internal audits are conducted, there are no formal Standard Operating Procedures (SOPs) or structured frameworks such as COSO or ISO 31000. The main deviations identified were late installment payments by consumers, triggered by the Sharia-compliant policy of no penalties or interest, and weaknesses in internal oversight. Ataya Residence management recognized these challenges and committed to implementing preventive measures, including developing standard operating procedures (SOPs), adopting the COSO and ISO 31000 frameworks, innovating Sharia-compliant payment mechanisms, and ongoing consumer education. This research contributes to the internal audit literature in the Sharia-compliant property sector and provides practical recommendations for improving corporate governance. Keywords: Internal Audit, Risk, Sharia Property, Fraud Triangle, ISO 31000. Abstrak: Penelitian ini bertujuan untuk mengeksplorasi proses audit internal di Ataya Residence, sebuah pengembang properti syariah, dalam mengidentifikasi risiko dan penyimpangan. Menggunakan pendekatan kualitatif dengan metode studi kasus, penelitian ini menganalisis efektivitas audit internal, sistem pengendalian internal, dan manajemen risiko dalam konteks bisnis syariah yang unik. Temuan menunjukkan bahwa meskipun audit internal dilakukan, belum ada Standar Operasional Prosedur (SOP) formal dan kerangka kerja seperti COSO atau ISO 31000 yang terstruktur. Penyimpangan utama yang teridentifikasi adalah keterlambatan pembayaran angsuran oleh konsumen, dipicu oleh kebijakan syariah tanpa denda dan bunga, serta kelemahan pengawasan internal. Manajemen Ataya Residence menyadari tantangan ini dan berkomitmen untuk mengimplementasikan tindakan preventif, termasuk pengembangan SOP, adopsi kerangka kerja COSO dan ISO 31000, inovasi mekanisme pembayaran syariah, dan edukasi konsumen berkelanjutan. Penelitian ini berkontribusi pada literatur audit internal di sektor properti syariah dan memberikan rekomendasi praktis untuk peningkatan tata kelola perusahaan. Kata Kunci: Audit Internal, Fraud Triangle, ISO 31000, Risiko, Properti Syariah.

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