JIA (Jurnal Ilmiah Akuntansi)

Determinants of Eco-Budgeting and Control in Medical Waste Management: A Behavioral Approach

Eka Ardhani Sisdyani — 2024-12-19

This study explores the determinants influencing the intention to adopt eco-budgeting and eco-controlling mechanisms in medical waste management. While existing research primarily addresses the technical aspects, there has been scant focus on the behavioral factors that influence hospital management's adoption of these environmentally conscious practices. Employing an associative quantitative methodology, this research gathered data from 125 managers across 15 private general hospitals in Denpasar City and Badung Regency, utilizing surveys and analyzing the results with partial least squares (PLS). The findings indicate that environmental concerns and stakeholder pressure significantly impact managers' intentions to implement eco-budgeting. To effectively translate these intentions into tangible practices, managers are found to deploy four types of eco-control mechanisms: belief, boundary, diagnostic, and interactive controls. These insights offer critical guidance for hospital administrators and policymakers, underscoring the importance of behavior-driven strategies in enhancing medical waste management. The study emphasizes the necessity of integrating behavioral factors into environmental management frameworks to foster the development of eco-efficient and environmentally sustainable practices within hospitals, ultimately contributing to the broader goal of green hospital initiatives.

The Role of Intellectual Capital and Core Competencies in Building Competitive Advantage in Higher Education

Ike Yuni Hartanti — 2024-12-20

This study examines the relationship between intellectual capital, core competencies, and competitive advantage within higher education institutions in Indonesia. These institutions are pivotal in adapting to globalization and enhancing educational competitiveness. Despite existing research, there remains a gap in understanding how these elements interact dynamically within the Indonesian context, particularly how intellectual capital directly and indirectly influences competitive advantage through core competencies. Our population includes all universities listed in the 2023 Webometrics world university rankings, focusing on lecturers involved in planning and administrative tasks. A simple random sampling method was employed to select the sample. Data were collected using self-administered questionnaires and analyzed through Structural Equation Modeling (SEM) via Partial Least Square (PLS) 3.0 software. The findings reveal that intellectual capital significantly influences competitive advantage, mediated by core competencies unique to Indonesian higher education. This research offers insights for stakeholders, including education managers, policymakers, and academics, to develop strategies that enhance competitive positioning by optimizing intellectual capital and evolving core competencies aligned with industry needs and societal demands in the digital era. This study fills the identified research gap by providing empirical evidence and strategic insights into the interplay of these critical factors.

Social Accounting: Assessing Corporate Commitment to Combatting Stunting in Indonesia through CSR Initiatives

Ifada Retno Ekaningrum — 2024-12-25

This study evaluates the Corporate Social Responsibility (CSR) initiatives of companies in Indonesia's mining, basic materials, and cement industries, focusing on reducing stunting rates. Despite strong legislative and corporate mandates to address health issues, including stunting, a high prevalence continues, indicating that CSR efforts are neither sufficiently aligned nor effective. Using a qualitative descriptive approach and content analysis, this research analyzes 2023 annual and sustainability reports from 40 companies, uncovering a growing awareness and involvement in health sector CSR. However, efforts specifically targeting stunting are limited. The study identifies various CSR strategies and typologies, reflecting different levels of commitment and awareness aimed at improving initiative effectiveness. Despite these efforts, the study could not conclusively evaluate the impact of CSR on reducing stunting rates nor pinpoint factors behind its limitations. Further research is recommended to assess CSR effectiveness in stunting reduction and understand the obstacles to its success.

Leverage Impact on Dividend Strategy: Insights from Institutional and Financial Dynamics

Made Gede Wirakusuma — 2024-12-26

Dividend policy determines the allocation of profits between shareholder payouts and retained earnings. This study investigates the moderating role of leverage on the relationship between institutional ownership, cash position, and asset growth in shaping the dividend policies of companies within the raw goods, industrial, primary consumer goods, and non-primary consumer goods sectors. Despite previous research examining these variables individually, there is limited exploration of leverage as a moderating factor in these relationships, particularly within these sectors. Utilizing a sample of 240 companies and non-probability purposive sampling, the analysis employs the absolute difference test. Findings indicate that leverage does not enhance the positive effects of institutional ownership, cash position, and asset growth on dividend policy. These results contribute to agency and pecking order theories by highlighting the importance of institutional ownership in influencing management decisions on funding sources, particularly corporate debt, when determining dividend payments.

An Integrated Public Accountability Model: Lessons from the Pandemic

Nurkholis Nurkholis — 2025-01-02

The Integrated Public Accountability Model proposes a comprehensive framework for enhancing accountability in public organizations, emphasizing both technical and non-technical aspects as foundational pillars. This model advocates for a strategic approach where accounting serves as the primary vehicle for delivering performance information, supported by the pillars of institutional capacity, robust governance, spirituality/religiosity, and local customs. By focusing on these dimensions, the model aims to address the diverse informational needs of stakeholders, ensuring that public organizations deliver high-quality economic and social performance data. The potential impact of this research extends beyond traditional accountability frameworks by highlighting the necessity for an integrated approach during uncertain times, such as pandemics, where typical governance structures are disrupted. Future research should explore the empirical applicability of this model across different cultural and institutional contexts to validate its effectiveness in real-world scenarios. Additionally, studies should consider the dynamic interaction between these pillars to understand how they collectively contribute to enhancing accountability in public sectors. By pursuing these avenues, further research can refine the model's components and their interrelations, potentially establishing a new paradigm for public accountability that is both inclusive and adaptive to various governance challenges.

Examining the Determinants of E-Wallet Continuance: An Application of Extended Technology Continuance Theory in Financial Technology

Ni Luh Putu Widia Ananda Sari — 2025-01-02

This study explores factors affecting the continuance intention of e-wallet usage in Bali, applying the extended Technology Continuance Theory (TCT) with added variables of perceived savings and perceived trust. Due to limited research on the impact of perceived savings and trust on e-wallet continuance intention, it is necessary to explore their integration into the Technology Continuance Theory (TCT) to enhance understanding in this area. Targeting active e-wallet users aged 17 and above, the research surveyed 160 respondents through an online questionnaire. Data analysis was conducted using SEM-PLS and Smart PLS software. The results reveal that confirmation significantly enhances perceived usefulness and satisfaction, both of which, along with perceived ease of use, significantly impact continuance intention.

Bali Ecological Wisdom and the Transformation of Reporting Accountability: A Critical Point for Balinese Green Agenda

Cokorda Gde Bayu Putra — 2025-01-07

This article aims to present a transformative approach to reporting by integrating the ecological and spiritual teachings of Sad kerthi from Balinese culture, addressing a significant gap in traditional accounting practices that predominantly focus on financial metrics without incorporating local ecological and spiritual values crucial for business transparency and environmental sustainability. Employing a critical research framework with qualitative content analysis and a reflective approach, the study analyzes how these teachings can be embedded into accounting practices, emphasizing respect for natural symbols and their sanctity. Business entities in Bali are encouraged to actively contribute to preserving the natural environment—mountains, lakes, forests, rice fields, oceans, and the universe—with the goal of developing reporting practices that reflect spiritual, religious, and ecological values.

Exploring Accountability Practices in Village Financial Planning

Pande Gede Cahyana — 2025-01-08

Accountability is essential for achieving sustainable results and involves a responsibility to fulfill mandated duties. This research reveals the practices of financial planning accountability in Peliatan Village, highlighting an underexplored area: the social and cultural dimensions of accountability in village financial management, especially in systems with dual governance. Employing an interpretive paradigm and ethnomethodological approach, the study examines the synergy between the formal and adat village governments. Accountability practices involve the participation of all stakeholder representatives in village meetings and are executed through a gradual process, starting with sangkepan deliberations at the dusun level. The village government prioritizes synchronizing long-term planning with annual work plans and ensuring compliance with official budget documents. These practices are essential components of village financial management, upheld through verification and validation at the sub-district level.

Paying For Pollution: Carbon Tax as A Mitigation for Carbon Emission Problem

Kenley Maccauley Riyono — 2025-01-25

There is a need to evaluate the effectiveness of carbon tax policies across different sectors in reducing emissions and increasing government revenue, while assessing their practical implementation and impact on economic and environmental outcomes. This study aims to determine the effectiveness of carbon tax implementation in various sectors and whether it can reduce carbon emissions and increase government revenue, thereby helping to mitigate climate change and improve environmental, social, and economic conditions. The sample in this study includes 24 countries that have implemented a carbon tax, allowing for the analysis of carbon emissions levels and government revenue indices. Regression analysis is used to determine the strength of the relationship between carbon tax implementation in various sectors, the share of jurisdiction emissions covered, and government revenue. The results indicate that implementing a carbon tax in various sectors significantly reduces carbon emissions and increases government revenue. These findings suggest that a carbon tax is essential as an environmental policy in all countries and represents the most effective way to mitigate carbon emissions. This evidence should be considered by countries contemplating its implementation.

Bibliometric Analysis of University Social Responsibility: Advancing Transparency and Sustainability in Higher Education

Yuni Ekawarti — 2025-01-28

While the importance of University Social Responsibility (USR) is widely acknowledged in academic discourse, there remain substantial gaps in understanding how it interacts with sustainability, especially in terms of transparency as a measurable outcome. This study specifically addresses these gaps by employing bibliometric analysis to comprehensively explore the scope of literature on 'University Social Responsibility,' establishing it as a crucial transparency indicator for sustainability practices in higher education institutions. Using the VOSviewer tool, data from 356 scientific articles, published between 2006 and 2023 and sourced from Scopus, were meticulously analyzed. This analysis elucidates the relationships between authors, journals, and keywords, providing fresh insights into the evolving research landscape. These insights identify emerging trends that link USR to sustainability initiatives in higher education and elucidate the relationship between USR and transparency in achieving sustainability goals. The findings offer valuable insights for researchers and policymakers, underscoring the importance of transparency-based USR practices in promoting sustainable development.

Effects of Socio-Environmental Performance and Costs, Firm Size, and Sustainability Reporting on Financial Performance: A Mediating Analysis

Eva Wany — 2025-01-31

There are still inconsistent findings and an unclear mediating role for Sustainability Reporting (SR) in the relationships among Socio-Environmental Performance, Socio-Environmental Costs, firm size, and financial performance. This study examines the impact of Socio-Environmental Performance, Socio-Environmental Costs, and firm size on financial performance, considering SR as a mediating variable. Using secondary data and a quantitative descriptive approach, the research sampled 21 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. These companies met criteria such as consistent financial reporting, absence of consecutive losses, and participation in the Ministry of Environment and Forestry’s PROPER program. Data were collected from financial and annual reports available on the IDX and company websites. Analysis using Smart PLS 4.0 revealed that Socio-Environmental Performance and SR significantly influence financial performance, while company size does not. Additionally, Socio-Environmental Performance and company size positively influence SR, but Socio-Environmental Costs do not. SR mediates the relationship between Socio-Environmental Performance and financial performance, but not between Socio-Environmental Costs and financial performance.

Challenges of Internal Auditing in the Indonesian Government

Mirna Amirya — 2025-01-31

There is an essential need for comprehensive research into innovative audit strategies specifically designed to address the persistent challenges faced by internal auditing within Indonesia's government sector. This study delves deeply into these challenges, highlighting the critical role of internal auditing in fostering transparent and accountable financial management across government agencies. By adopting a qualitative research methodology, the study employs a literature review combined with thematic descriptive analysis. The findings from the literature review underscore the indispensable role of internal auditing in improving accountability, transparency, and overall performance of government entities. However, several significant obstacles hinder these benefits. The challenges identified include difficulties in adopting and implementing advanced technology within the audit process, ensuring the independence of internal auditors from the entities they audit, the effectiveness of audits in detecting and preventing corruption, and the ongoing need to enhance the qualifications and training of internal auditors. These challenges are critical as they impact the efficacy of internal audits in fulfilling their role as watchdogs of public funds and as enhancers of public trust. Addressing these issues through targeted research and policy intervention is crucial for advancing the capabilities and impact of internal auditing within the Indonesian government. The study advocates for a strategic focus on developing adaptive audit techniques and training programs that align with the evolving demands of the governmental audit environment.

Enhancing Governance through IPSAS: Impacts on Transparency and Accountability in Public Sector Financial Reporting

Rochman Marota — 2025-01-31

This study addresses the empirical gap in understanding the practical challenges and long-term impacts of implementing International Public Sector Accounting Standards (IPSAS) on public trust and policymaking efficiency in the public sector. It explores the impact of IPSAS on transparency and accountability in financial reporting, assessing how adoption influences the comparability and reliability of financial statements, public trust, and governance quality. Using a qualitative approach, the research reviews literature and case studies across various jurisdictions to evaluate the transition to standardized accounting practices. Findings indicate that IPSAS significantly enhances transparency and accountability, reduces information asymmetry, and improves oversight and decision-making in budget management. However, challenges such as the need for extensive training, system upgrades, and local context adaptation persist. The study emphasizes the importance of capacity building and technological investment to maximize IPSAS benefits, providing insights for policymakers and public sector managers on improving governance and financial reporting. Despite focusing on conceptual analysis and lacking longitudinal data, this research paves the way for future studies on the enduring effects of IPSAS and best practices in public sector accounting.

Exploring the Roles of Tax Morale, Religiosity, and Nationalism in Tax Compliance with the Moderating Effect of Accounting Literacy

Natasya Putri Rahmalia — 2025-01-31

Despite increased understanding of factors influencing tax compliance, such as tax morale, religiosity, and nationalism, significant gaps remain in how these factors, when moderated by accounting literacy, translate into actual compliance rates. This study investigates whether tax morale, religiosity, and nationalism impact tax compliance behaviors among corporate taxpayers, using accounting literacy as a moderating variable at the West Java I Directorate General of Taxes Regional Office. Employing quantitative methods, the research analyzes data from 100 corporate taxpayers registered at this office, using probability sampling and SEM-PLS analysis via the SmartPLS application. Results indicate that while tax morale and nationalism significantly affect tax compliance behavior, religiosity does not. Furthermore, increased religious understanding may sometimes lead to reduced compliance, as it can prioritize spiritual over civic obligations. Contrary to expectations, accounting literacy does not moderate the effects of tax morale, religiosity, or nationalism on compliance. This suggests that factors other than financial knowledge play critical roles in determining tax compliance.

Green Accounting, Leverage, and Cash Holding: Key Factors in Determining Firm Value

Dini Wahjoe Hapsari — 2025-01-31

The impact of green accounting, leverage, and cash holding on firm value in the Indonesian energy sector, particularly how these factors interact and influence both environmental and financial outcomes, remains underexplored. This study aims to bridge this gap by examining the effects of green accounting, leverage, and cash holding on firm value, thus providing valuable insights that could influence investor decisions. Utilizing a purposive sampling method, this research analyzes data from 75 companies within the sector. The findings reveal that maintaining optimal cash holdings is crucial, as it can maximize company profits and enhance firm value. Conversely, the implementation of green accounting varies significantly across companies in the energy sector, which means it does not consistently impact firm value in a significant way. This suggests that while green accounting practices are gaining traction for their potential environmental benefits, their direct influence on financial valuation is not uniformly perceived. Furthermore, leverage, as measured by the debt-to-equity ratio, shows that the use of external funding does not significantly affect investors’ perceptions of firm value.

Assessing the Impact of Legislative Budget Allocations on Community Aspiration Fulfillment

Chairul Abd. Halik — 2025-01-31

While existing research has explored the effectiveness of the recess budget of Regional People's Representative Council (Dewan Perwakilan Rakyat Daerah—DPRD) members in absorbing community aspirations in regions in Indonesia, there is a specific need to examine the alignment of budget expenditures with actual outcomes. This study assesses how effectively the DPRD members of North Maluku use the recess budget to capture community aspirations and prioritize them within DPRD’s strategic plans. Utilizing a qualitative, phenomenological approach, the research involved DPRD members, the Local Government Budget Team, and experts or academics. Data were gathered through interviews and documentation, analyzed using Miles and Huberman’s interactive model. The findings indicate that the recess budget has been used effectively, meeting all eight effectiveness criteria. The process of prioritizing community aspirations in the development of DPRD’s strategic agenda is done subjectively by DPRD members, focusing on urgent needs in alignment with the priorities of the Regional Medium-Term Development Plan (Rencana Pembangunan Jangka Menengah Daerah—RPJMD), and influenced by the initial locations visited during recess, discussions with the community, and direct engagement with relevant community issues.

An Assessment of Banking Performance: The Balanced Scorecard Approach

Evi Octavia — 2025-01-31

There is a need to explore the effectiveness and comprehensive implementation of the Balanced Scorecard in improving banking performance, particularly considering the unique challenges of regulatory influence and sector-specific dynamics. This research aims to measure the performance of Bank Panin, which is motivated by a decline in net profit, profit before tax, and negative third-party funds. The study employs a Descriptive Qualitative approach using Balanced Scorecard measurements. The research focuses on four perspectives: 1) learning and growth, 2) customer, 3) internal business processes, and 4) financial. Data collection for these perspectives utilized a questionnaire method with a Likert scale, with data validity confirmed through validity and reliability tests. The results indicate that customer satisfaction at Panin Bank Tbk Bandung Branch is favorable. In terms of internal business processes, Panin Bank offers comprehensive products/services, a widespread office network, innovative products, and high-quality customer service. From the growth and learning perspective, employee productivity is satisfactory. Financially, metrics such as the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Return on Assets (ROA) meet excellent criteria. This study highlights the significant role of banks in creating employment, enhancing human resource skills, and supporting the local economy. The robust financial performance of banks not only stabilizes the sector but also facilitates credit availability for small businesses, thereby promoting economic growth in communities.