https://ojs.unud.ac.id/index.php/jiab/issue/feedJurnal Ilmiah Akuntansi dan Bisnis2024-03-19T07:39:10+00:00Putu D'yan Yaniartha Sukarthajurnal.akuntansibisnis@unud.ac.idOpen Journal Systems<p><strong><span class="">JURNAL ILMIAH AKUNTANSI DAN BISNIS</span></strong></p> <p><span class="">Jurnal Ilmiah Akuntansi dan Bisnis (p-ISSN <a title="2302-514X" href="https://issn.brin.go.id/terbit/detail/1348649367" target="_blank">2302-514X</a>, e-ISSN <a title="2303-1018" href="https://issn.brin.go.id/terbit/detail/1354613682" target="_blank">2303-1018</a>) 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.</span> <span class="">JIAB editor receives scientific articles of empirical research and theoretical studies related to accounting and business sciences that certainly have never been published.</span> <span class="">The Scientific Journal of Accounting and Business (JIAB) is published twice a year in January and July <span id="result_box" class="" lang="en">by Accounting Study Program in collaboration with <a title="Association of Indonesian Economic Bachelor (ISEI branch of Denpasar)" href="https://drive.google.com/open?id=1UtgpSnUpEBRuYuV9h5XeaEfAorbcuS3r" target="_blank" rel="nofollow">Association of Indonesian Economic Bachelor (ISEI branch of Denpasar)</a>.</span></span></p> <p><span class=""><span id="result_box" class="" lang="en"><br>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 <strong>No. 21 / E / KPT/ 2018</strong>, Jurnal Ilmiah Akuntansi dan Bisnis (JIAB) was declared as an Accredited Scientific Journal with category <strong>“<a title="Sinta 2" href="https://drive.google.com/open?id=1QYkwJOypb0G-_8YhyXUZ3Cyav2e1UDCL" target="_blank" rel="nofollow">Sinta 2</a>” from Vol. 11 No.1 Tahun 2016 unti Vol. 15 No. 2 Tahun 2020</strong></span><br></span></p> <p>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:</p> <ul> <li class="show"><a title="Science and Technology Index (SINTA 2)" href="http://sinta2.ristekdikti.go.id/journals/detail?id=319" target="_blank" rel="nofollow">Science and Technology Index (SINTA 2)</a></li> <li class="show"><a title="Directory of Open Access Journal (DOAJ)" href="https://doaj.org/toc/2303-1018?source=%7B%22query%22%3A%7B%22filtered%22%3A%7B%22filter%22%3A%7B%22bool%22%3A%7B%22must%22%3A%5B%7B%22terms%22%3A%7B%22index.issn.exact%22%3A%5B%222303-1018%22%5D%7D%7D%2C%7B%22term%22%3A%7B%22_type%22%3A%22article%22%7D%7D%5D%7D%7D%2C%22query%22%3A%7B%22match_all%22%3A%7B%7D%7D%7D%7D%2C%22from%22%3A0%2C%22size%22%3A100%7D" target="_blank" rel="nofollow">Directory of Open Access Journal (DOAJ)</a></li> <li class="show"><a title="Google Scholar ID" href="https://scholar.google.co.id/citations?user=TEvI6l0AAAAJ&hl=id" target="_blank" rel="nofollow">Google Scholar</a></li> <li class="show"><a title="Crossref" href="https://search.crossref.org/?q=jurnal+ilmiah+akuntansi+dan+bisnis" target="_blank" rel="nofollow">Crossref</a></li> <li class="show"><a title="GARUDA JIAB" href="http://garuda.ristekdikti.go.id/journal/view/945" target="_blank" rel="nofollow">GARUDA</a></li> <li class="show"><a title="ISJD" href="http://isjd.pdii.lipi.go.id/" target="_blank" rel="nofollow">ISJD</a></li> </ul> <p><strong>IMPORTANT:</strong> <strong><strong> </strong>Before you submit a manuscript, make sure that your paper is prepared using <strong><a href="https://drive.google.com/file/d/16mHDgXZE6qFRTW-rwb9YSPTt-9Z9eaYK/view" rel="nofollow"> </a><a title="JIAB TEMPLATE FOR SUBMISSION," href="https://drive.google.com/file/d/1jrn1ChhilPSuXBr571YRRPksHvrdwY6P/view" target="_blank" rel="nofollow">JIAB TEMPLATE FOR SUBMISSION,</a> has been </strong><strong>proofread and polished carefully, and conformed to the<a title="JIAB GUIDLINES" href="https://drive.google.com/file/d/1BOahsBMb-J3c5IkAD3-qWGfhcZLm9-Dd/view" target="_blank" rel="nofollow"> </a><a title="JIAB AUTHOR GUIDELINES" href="https://drive.google.com/file/d/1TWugMbLQk4RjxV_MF0mtDu_pCkhms3vF/view" target="_blank" rel="nofollow">JIAB AUTHOR GUIDELINES</a>.<a title="JIAB GUIDLINES" href="https://drive.google.com/file/d/1BOahsBMb-J3c5IkAD3-qWGfhcZLm9-Dd/view" target="_blank" rel="nofollow"> </a> </strong></strong></p> <p> </p> <div id="gtx-trans" style="position: absolute; left: 448px; top: 514px;"> </div>https://ojs.unud.ac.id/index.php/jiab/article/view/103204 The Social Construction on Financial Reporting of Small and Medium Scaled Production House2024-02-23T05:08:45+00:00Safiera F. Azzahrasafierafaradila@gmail.comFalikhatun Falikhatunsafierafaradila@gmail.com<p>This study investigates the role of financial reporting in small and medium-sized 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 in-depth 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 non-financial 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.</p> <p><strong>Keywords:</strong> SMEs, production house, grounded theory, financial reporting, business sustainability</p>2024-02-06T00:00:00+00:00##submission.copyrightStatement##https://ojs.unud.ac.id/index.php/jiab/article/view/106801 Does Due Professional Care, Time Budget Pressure, Accountability, and Audit Experience effect on Audit Quality?2024-02-09T12:48:08+00:00Arista Fauzi Kartika Sariaristakartika@unisma.ac.idDewi Diah Fakhriyyaharistakartika@unisma.ac.id<p>External auditors or public accountants have an important role in society regarding the reliability of a company's financial reports. Public accountants also provide opinions about the fairness of financial reports that can be used for decision making. Therefore, public accountants need to provide quality audit services. This research aims to test the effect due professional care, time budget pressure, accountability, and work experience on audit quality. The research population is auditors Public Accountant Firm in Malang who are registered with the OJK. The sampling technique used convenience sampling and the sample size was determined using the Slovin formula. The data analysis method uses multiple linear regression analysis. The research results show that due professional care, accountability, and work experience have a significant positive effect on audit quality. While time budget pressure has no effect on audit quality. The implication of this research is that for public accounting firms to be able to produce high quality audits, they need to ensure the implementation of due professional care, accountability, and increase the auditor's work experience.</p> <p><strong>Keywords</strong>: due professional care, time budget pressure, audit quality, accountability</p>2024-02-06T00:00:00+00:00##submission.copyrightStatement##https://ojs.unud.ac.id/index.php/jiab/article/view/109264 Dive in the “Soul” of Corporate Social Responsibility Through the Philosophy of Tri Hita Karana2024-03-19T07:39:10+00:00Fadilla Cahyaningtyasfadillacahyaningtyas@asia.ac.idSaluana Che Sallehsalua982@uitm.edu.my<p>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.</p> <p><strong>Keywords: </strong> Corporate Social Responsibility, Tripple Bottom Line, Tr ita Karana, Parhyangan, Pawongan, Palemahan</p>2024-01-31T00:00:00+00:00##submission.copyrightStatement##