Journal of Contemporary Accounting

Can university social responsibility improve student satisfaction through service quality?

Sri Suranta, Fahmi Setiadi, Asaprima Putra Karunia, Trisninik Ratih Wulandari — Mon, 30 Dec 2024 00:00:00 +0000

This research explored the importance of university social responsibility (USR) as an implemented strategy for improving service quality and student satisfaction. Specifically, it sought to investigate the impact of USR on student satisfaction through the mediating factor of service quality. The population comprised all students of the Economics and Business Faculty at Universitas Sebelas Maret (UNS) Surakarta, a state institute. The samples were drawn from students in their fifth semester and beyond, as these students were believed to have a deeper knowledge of the USR activities conducted by the institution, compared to those in their first semester. The variables used are: (1) USR application as the independent variable, (2) service quality as the mediating variable, and (3) student satisfaction as the dependent variable. The data collection started with preparing the tools and information to estimate all the included variables. The questionnaire was made using Google Docs, and a related link was generated for distribution. The respondents then completed the questionnaire, and the data were gathered in a database, and later downloaded in Excel or another format, depending on the statistical analysis tool used. Path analysis was done to test the hypotheses using the WarpPLS 8.0 statistical tool. The results indicated that service quality mediated the USR effect on student satisfaction. Notably, the coefficient values revealed that the indirect USR effect on student satisfaction, through service quality, was stronger than the direct effect. While some prior models have researched the relationship between corporate social responsibility (CSR) and consumer satisfaction, this study applies the concept of USR in education, using a distinct set of measurements.

Optimizing regional tax revenue with taxpayer compliance as a moderating variable in Yogyakarta

Afuan Fajrian Putra, Ilham Syahid, Reny Lia Riantika — Mon, 03 Feb 2025 00:00:00 +0000

This study uses a quantitative approach to test the effect of the quality of tax services and digitalization of tax administration on tax revenues moderated by taxpayer compliance. The population and sample in this study were taxpayers registered with the BPAKD of Yogyakarta City and made regional tax payments. The sampling technique used was probability sampling employing the Cochran formula. Structural Equation Modeling (SEM) based on variants or Partial Least Square (PLS) with the SmartPLS version 4.0 was applied as an analysis tool. The results of this study indicate that the quality of tax services, digitalization of tax administration, and taxpayer compliance have a positive and significant effect on tax revenues. In addition, the quality of tax services and digitalization of tax administration have a positive and significant effect on taxpayer compliance. Taxpayer compliance is proven to successfully mediates the relationship between the quality of tax services, digitalization of tax administration, and tax revenues. This study offers a practical insights for the Yogyakarta City government as a regulator which emphasize the importance of improving the quality of tax services provided to taxpayers and how the digitalization system of tax administration can maximize the potential for regional tax revenues. Moreover, this study contributes to the scientific understanding and expansion of research on regional taxes.

Prevention of fraud in procurement of goods and services based on e-procurement

M. Ikhwan Mansyuri, Muh. Syahru Ramadhan — Thu, 19 Dec 2024 00:00:00 +0000

The government's practice of procuring goods and services is still vulnerable to fraud and needs to be addressed. This research aims to determine the factors that can influence efforts to prevent fraud in e-procurement-based procurement of goods and services. The data in this research were obtained from the results of distributing questionnaires to employees of the Procurement Services Unit (ULP) office and the Dompu Regency BPKAD Office. Sampling in this research used a purposive sampling method. Next, the research data was tested using multiple regression testing. This research can prove that the variables of technology utilization, internal control systems, employee ethics, and religiosity can influence the prevention of fraud in the procurement of goods and services. The research results can be used as a reference for evaluating the use of information technology and the application of SPI to make it more optimal. Apart from that, it is also necessary to consider human resources, in this case employees, to be able to maintain good ethics and religiosity as the basis for actions at work to avoid various deviant or unlawful actions.

Tax Avoidance Determinants and Earnings Management in Indonesian Consumer Companies

Dina Maylinda Safira , Hari Setiyawati — Fri, 07 Feb 2025 00:00:00 +0000

This research investigates tax avoidance practices and earnings management among Indonesian consumer companies. The study examines the influence of thin capitalization, transfer pricing, and company life cycle on tax avoidance behaviors and their subsequent impact on earnings management. A total of 115 observations were obtained from 23 companies that were listed on the Indonesia Stock Exchange over a 5-year period (2018-2022) using purposive sampling. Panel data regression analysis revealed that thin capitalization negatively affects tax avoidance, while transfer pricing and company life cycle show no significant impact. Transfer pricing and company life cycle positively influence earnings management, while tax avoidance demonstrates a significant negative effect. These findings contribute to understanding corporate tax behavior and financial reporting quality in Indonesia's consumer sector and provide insights for regulators and investors.