Proceeding International Conference on Accounting and Finance

The relationship between fraud triangle and financial reporting fraud: the role of family ownership as moderating

Lia Nilawati — 2024-12-23

This research identifies the effect of the elements of the fraud triangle (financial targets, auditor changes, and effectiveness of supervision) which affect the occurrence of fraud on Financial Statement fraud with Family Ownership as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sample was selected using a purposive sampling technique and a final sample of 295 was obtained. The data used was secondary or quantitative data with an explanatory design and analyzed using the Partial Least Square (PLS) Structural Equation Modeling (SEM) method with the SmartPLS 3.2.9 operating system. The results of the study show that financial targets have a positive and significant effect on Financial Statement fraud, auditor changes do not have a significant effect on Financial Statement fraud, supervision effectiveness has a negative and significant effect on Financial Statement fraud. Family Ownership is only able to strengthen the influence of the effectiveness of supervision on Financial Statement fraud.

The influence of ESG scores on firm value: Audit quality as a moderation variable

Eddy Suranta — 2024-12-23

This study aims to provide empirical evidence of the influence of ESG scores on firm value (TobinsQ) and the influence of audit quality in moderating the influence of ESG on firm value. The population used in this study are companies that have ESG scores listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This study uses a sampling technique, namely purposive sampling. The sample companies are non-financial companies that have ESG scores and present complete financial reports. The results of the study prove that the ESG Score has a positive effect on firm value, which means that the higher the ESG Score, the higher the risk that investors must accept, resulting in a decrease in the company's value. The results of the study further prove that audit quality moderates the influence of ESG on firm value. Quality can play an important role in increasing the credibility of financial reports from companies that have ESG scores so that audit quality provides accurate and reliable information about a company's ESG performance, which can be used by investors to make more informed investment decisions.

Aggressive tax planning: The impact of profitability and Environment Social Governance (ESG)

Alfita Rakhmayani — 2025-01-01

This study aims to determine whether ESG (Environmental, Social, and Governance) scores can reduce or weaken the influence of profitability on tax planning. The data used in this study are secondary data obtained from Bloomberg and the Indonesia Stock Exchange (IDX) as of December 31, 2023. The research population includes all companies listed on the IDX in 2023, while the research sample consists of companies that meet specific criteria. Moderation regression analysis was conducted to address the research questions. The results indicate that both profitability and ESG scores have a positive effect on aggressive tax planning. However, ESG scores do not moderate the relationship between profitability and aggressive tax planning. This suggests that companies with high ESG implementation do not necessarily avoid aggressive tax planning practices.

Startup performance and contingency factors

Tri Siwi Nugrahani — 2025-01-01

This study aims to identify contingency factors that influence the performance of start-ups in the Special Region of Yogyakarta, focusing on the industrial sector. A total of 105 start-ups were selected using purposive sampling, with the criteria that start-ups are located in the industrial area of Yogyakarta and have at least three employees. Data collection was carried out by surveys, either by sending questionnaires directly to respondents or indirectly, where respondents filled out a google form, while data analysis used the multiple regression method. The research hypothesis is that contingency factors, including environmental uncertainty, market competition, owner or manager participation, company size, and payment systems have an effect on start-up performance. The results of the study showed that environmental uncertainty, owner or manager participation, and payment systems have a positive effect on start-up performance. However, market competition and company size did not affect start-up performance. This finding proves that increasing the participation of owners and managers, as well as payment systems, are important factors in significantly improving start-up performance, especially in the industrial sector of Yogyakarta. This study is limited to start-ups that are tested based on test variables and does not distinguish between types of businesses and company sizes, so the results are less than optimal. Suggestions for future research should group start-ups based on these factors. However, this study has succeeded in proving that start-ups in Yogyakarta still have great opportunities to be developed, of course by considering contingency factors.

Exploring the impact of gender diversity on corporate sustainability: A PRISMA-Based Analysis

Winda Ayu Anggraini — 2025-01-01

This systematic literature review study aims to analyze the implications of gender diversity on corporate sustainability. Since the United Nations issued the International Sustainable Development Goals (SDGs) consisting of 17 achievement criteria, countries, including companies, have begun to build their productivity to achieve them. Sustainability reports made by companies also provide achievements regarding the SDGs besides the annual reports. Gender issues have started to receive attention related to indicators in SDG 5, namely gender equality. Companies have begun to pay attention to women's rights by providing welfare services and placing women in important positions in the company, especially at the managerial and commissioner levels. The emotional level of women, which is different from men, is considered to be able to reach more sharply regarding environmental, economic, and social issues in the company's sustainability program. This study uses PRISMA as a measuring instrument in a literature review method. Data collection was done by analyzing articles for the last two years, around 2023-2024, taking a post-COVID background. The article's source comes from the ScienceDirect database which was processed into 18 selected articles through a screening process. The results of this study explain the positive and negative implications of gender diversity in achieving corporate sustainability.

Realization and contribution of restaurant tax revenue to local own-source revenue in Madiun

Ayu Chairina Laksmi — 2025-01-01

This study aims to analyze the realization and contribution of Restaurant Tax to Local Own-Source Revenue (Local Revenue) in Madiun, and identify efforts made by the Regional Revenue Agency (Bapenda) in increasing Restaurant Tax revenue. Based on the data from 2019 to 2023, the contribution of Restaurant Tax to Local Own-Source Revenue in Madiun is still relatively small, with an average annual contribution of 1.01%. Although the effectiveness level of this tax is classified as very effective, its contribution to Local Own-Source Revenue has not been maximized. Some of the inhibiting factors include lack of taxpayer compliance and geographical challenges in restaurant monitoring. To overcome these obstacles, Bapenda Madiun makes efforts such as socialization, monitoring, and the application of the "Si Kampung" application to facilitate taxpayers in calculating and paying taxes. The findings of this study indicate that optimizing Restaurant Tax revenue can increase Local Own-Source Revenue contributions in a sustainable manner.

The influence of service quality and promotion on e-wallet user interest in Daerah Istimewa Yogyakarta

Sri Suryaningsum — 2025-01-01

This research aims to empirically test the influence of service quality and promotion variables on e-wallet users. These two variables are considered important because there were changes in transaction volume in the period 2016 to 2022. This research uses primary data. The research was conducted in the Daerah Istimewa Yogyakarta Province during 2024. The research object was not limited to a particular e-wallet brand so that researchers could get an overview of e-wallet use in general. The Daerah Istimewa Yogyakarta was chosen for reasons, namely: (1) Yogyakarta as a student city has many young people who tend to easily adapt to new technology, especially e-wallets; (2) Yogyakarta has become one of the regions that has experienced the development of non-cash e-wallet payments since 2018; and (3) There is still a need for research regarding the use of e-wallet transactions which represent a regional (not national) scope. The research sample was 150 people. Data analysis uses multiple linear regression tests. The result is that the service quality and promotion variables have a significant effect on e-wallet user interest. Calculation of the coefficient of determination shows that service quality and promotion have an influence of 32.9% on e-wallet user interest. This research provides benefits for e-wallet entrepreneurs to continually improve service quality and provide efficient promotions. This is important in order to maintain consumer interest in using e-wallets sustainably.

Cost recovery rate analysis of inpatient services with national health insurance at cardiology poly in Hospital X

Diska Arliena Hafni — 2025-01-01

This study aims to analyze the cost recovery rate based on the type of case and service characteristics of inpatient national health insurance patients in cardiology poly and to find out the strategies used by the hospital if there is a financial loss. This research is quantitative descriptive research with a case study approach. Quantitative methods were used to compare hospital costs with the Indonesian case-based group tariff. This research data is in the form of primary data and secondary data. The object of research is the cost recovery rate of inpatients with national health insurance for cardiology poly in the period January-December 2023. This study obtained the results (1) overall for 19 types of cases, the cost recovery rate was 95%. (2) Based on patient service characteristics, the cost recovery rate of severity has an average value of 99%, the class of care has an average value of 96%, and the length of stay level has an average of 95%. (3) Hospital X's strategy is to increase the number of high social security organizing agency claims, evaluate hospital tariff components, and implement clinical pathways. The results of this study are expected to be input, consideration, and evaluation in controlling the cost of hospital services, so that there are not many losses. The limitation in this study is that the research was only conducted at the cardiology poly, so the sample studied was still small.

The impact of profitability on stock prices: The moderating role of firm size in publicly listed companies

Aswin Sauwamah — 2025-01-01

This research aims to analyze the effect of profitability on stock prices with firm size as a moderating variable. The population in this study consists of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange. The sample companies during the years 2021-2023 are 78 companies that meet the criteria determined through purposive sampling method. The research data was analyzed using moderation regression analysis based on data processing results with SPSS Version 25. The research results show that profitability affects stock prices and firm size does not moderate the effect of profitability on stock prices.

The impact of liquidity, solvency, profitability and activity on the value of food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period

Ayu Chairina Laksmi — 2025-01-01

A company is established with the aim of obtaining maximum profit and to increase the value of the company. The value of the company plays an important role in maximizing the welfare of shareholders. One of the factors that affect the value of the company is the financial ratio such as profitability, liquidity, solvency, and activity. This study was conducted with the aim of determining whether the current ratio, return on equity, debt on equity and asset turnover affect the price book value of food and beverage companies listed on the Indonesia Stock Exchange for 2019-2023 period. The data used in this study are secondary data obtained from company's annual financial report for the period of 2019-2023. The number of samples used in this study was 95 samples and selected using purposive sampling technique. The analysis method used is the multiple linear regression analysis method using SPSS 23. The results indicate that the current ratio, debt on equity and turn asset turnover did not affect the value of the company in the food and beverage industry sector listed on the Indonesia Stock Exchange for the period of 2019-2023. Meanwhile, return on equity showed a positive and significant influence on company value in the food and beverage industry sector listed on the Indonesia Stock Exchange for the 2019-2023 period.

Risk management disclosure of banking companies in Indonesia: The role of company characteristics, corporate governance, and ownership structure

Marfuah — 2025-01-01

This study aims to determine whether company characteristics, corporate governance, and ownership structure affect risk management disclosure in banking companies in Indonesia. This study uses a sample of 90 banking companies selected using the purposive sampling method for 3 years of observation, namely 2020-2022. Based on multiple linear regression analysis, it is concluded that company size and independent commissioners have a significant positive effect on risk management disclosure. Managerial ownership actually has a significant negative effect on risk management disclosure, which means that the results of this study are contrary to the hypothesis that managerial ownership is suspected of having a positive effect on risk management disclosure. Meanwhile, leverage, profitability, external auditor quality, and public ownership do not have a significant effect on risk management disclosure. The results of this study contribute to investors to provide information about various risks that can have good or bad impacts on banking companies so that they can help make more informed decisions.

Leverage, tax planning, and financial performance drive earnings management: A moderating role of good corporate governance

Fathimah — 2025-01-01

This research investigates the relationship between leverage, tax planning, and financial performance in relation to earnings management, focusing specifically on the moderating effect of good corporate governance, represented by the audit committee. Using a quantitative approach and analyzing a sample of 80 state-owned enterprises (SOEs), the study applies regression analysis to evaluate the proposed relationships. The results indicate that leverage and tax planning significantly and positively affect earnings management. Furthermore, the audit committee variable serves as a moderator only in the relationship between tax planning and financial performance with earnings management. The findings highlight that robust corporate governance, particularly through effective audit committee oversight, can help reduce the impact of tax planning on earnings management.

The influence of taxpayer awareness level, tax knowledge, income level and sanctions on motor vehicle tax compliance in Yogyakarta city

Nurul Hafizhah — 2025-01-01

This study aims to analyze the influence of taxpayer awareness, tax knowledge, income level, and tax sanctions on motor vehicle taxpayer compliance in Yogyakarta City. The method used in this study is a quantitative research method. The type of research data that will be used in this study is the type of primary data collected by researchers and obtained from the results of questionnaires by respondents. The population in this study were all taxpayer vehicles registered at the Yogyakarta City SAMSAT. The data analysis method used in this study is a multiple linear regression test with a classical assumption test before the regression test is carried out. The purpose of this Classical Assumption test is carried out so that the regression model is ideal (unbiased), so it is necessary to conduct an examination using the Normality Test, Heteroscedasticity and Multicollinearity Test.

The influence of capital intensity, inventory intensity, and sales growth on tax aggressiveness in manufacturing companies

Ledy Setiawati — 2025-01-01

This study aims to examine the effect of capital intensity, inventory intensity, and sales growth on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. In determining the sample, this study uses the purposive sampling method obtained from 28 companies with a total of 112 samples. This type of research is quantitative with secondary data obtained from the official website of the Indonesia Stock Exchange and the company's official website. The analysis tool used is the Statistical Package for the Social Sciences (SPSS) version 25. The results of this study show that capital intensity and inventory intensity do not have a significant effect on tax aggressiveness. Sales growth has a negative and significant effect on tax aggressiveness.

Optimizing tunneling incentive and bonus mechanism: Transfer pricing and tax minimization strategy for corporate sustainability

Nela Nehayati — 2025-01-01

Transfer pricing is still a significant strategic issue, especially in the natural resources sector in Indonesia, which has an impact on state tax revenues and global economic stability. This research aims to analyze the influence of bonus and tunneling incentive mechanisms on transfer pricing decisions, with tax minimization as a moderating variable. The data used is secondary data from natural resource sector companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period, with a total of 166 sample data selected using a purposive sampling technique. Analysis was carried out using WarpPLS 8.0. The research results show that the bonus and tunneling incentive mechanisms do not have a significant effect on transfer pricing decisions, while Tax Minimization can moderate the influence of the bonus and tunneling incentive mechanisms on transfer pricing. The implications of this research emphasize that companies need to pay attention to tax minimization strategies that are in accordance with applicable regulations to avoid prolonged tax conflicts and disputes. In this case, the Tax Authority is also expected to carry out regular regulatory reviews to monitor opportunities for manipulation that can be carried out.

Fostering Islamic Accounting curriculum to achieve competitive advantage

Zahron Abdurrahman — 2025-01-01

Islamic based accounting education has lagged behind the rapid growth of Islamic finance and business sectors, creating a gap in the availability of qualified human resources needed to support the industry's expansion. This study proposes a conceptual model to identify and evaluate key factors that influence the implementation of Islamic accounting education in addressing labor market demands for both quantity and quality. The aim is to develop a comprehensive framework that encompasses the critical elements impacting the successful formula of Islamic accounting education curriculum within Higher Education Institutions (HEIs). The findings highlight major barriers, including limited institutional support, insufficient curriculum development, a shortage of qualified educators, low awareness of Islamic finance principles, and difficulties in harmonizing Islamic principles with international accounting standards. The proposed model offers insights for HEIs and policy makers by outlining the essential factors to be considered when integrating Islamic accounting education, positioning it as a competitive advantage for academic institutions.

Revenue recognition for installment sales at PT. Hasjrat Multifinance Kendari Branch

Rauly Ramadhani Usman — 2025-01-01

The purpose of this study was to determine revenue recognition for installment sales at PT Hasjrat Multifinance Kendari Branch during 2020. This research uses primary data in the form of interviews with staff and treasurer of PT Hasjrat Multifinance Kendari Branch. As for secondary data, namely data obtained from bookkeeping or recording evidence related to revenue recognition. The analysis method used in this research is descriptive analysis method. The recording of revenue recognition carried out by the company is in accordance with the Statement of Financial Accounting Standards, because the receipt of an advance from the buyer means that the company has transferred significant risks and has transferred the benefits of ownership to the buyer. The company no longer manages or exercises effective control over the goods sold.

The role of Corporate Social Responsibility (CSR) disclosure in suppressing tax avoidance

Maya Aresteria — 2025-01-01

This study examines how CSR disclosure can reduce tax avoidance that may be carried out by companies. It is understandable that the purpose of establishing a company is to gain profit and recognition in the realm of stakeholders and society. On the other hand, in the company's production and operational activities, it certainly has an impact on the surrounding environment and in general. Because of this, companies are required to carry out CSR activities. Viewed from the theory of legitimacy, companies in disclosing CSR activities have the hope of getting recognition from the community that the company has actually fulfilled its obligations. In addition to obligations to the surrounding environment, companies are also required to be responsible for tax obligations seen from the company's compliance in taxation and the company's low efforts to avoid taxes. This study tested 201 samples of companies in the food and beverage sector, using multiple linear regression tests, and obtained results that CSR disclosure had a significant effect on the low tax avoidance carried out by companies.

How Financial Literacy Shapes Impulsive 'Paylater' Buying Among Yogyakarta Students

Hanivah Oktaviana — 2025-01-01

This study examines the influence of financial literacy on impulsive buying behavior in students using paylater services at Universitas Aisyiyah Yogyakarta. Through the mixed method, this research used questionnaires and interviews with 120 respondents for the questionnaire and three respondents for the interviews. The results show that gender, financial pressure, and financial literacy significantly influence impulsive buying behavior in shopping. Female students tend to be more impulsive compared to male students. Financial pressure increases the tendency for impulsive buying, while better financial literacy allows students to control impulsive purchases, although less effectively. These findings highlight the importance of financial literacy for students in reducing impulsive buying among students who use paylater services.

The Availability of Financial Resources Measured with Financial Slack for Exposing Carbon Emissions

Frans Giovanni Saputra — 2025-01-01

Climate change affected by carbon emission which results from industry of each countries currently be concern around the world because it could be threatening continuity life on earth. Many corporates are not exposed carbon emissions because need a lot of cost. Financial slack is the condition of adequate financial corporate so that could fund activity out of their obligatory. This research purposed to know financial slack effect to expose carbon emissions. The sample of this research is 24 coal corporates already listed in Indonesia Stock Exchange year of 2021-2023 so that total of observation is 72 observation. Analytical technique used on this research with Linear Regression Test. The research showing that financial slack gives positive influence to expose carbon emission on coal corporate which listed in Indonesia Stock Exchange. Thus, higher ratio of financial slack on corporate will enhance exposing carbon emissions. Higher financial slack will encourage corporate to act exposing carbon emissions because corporate has enough financial resources to fund activity out of obligatory as a responsibility the utilization of principal fund.

Stakeholders and web-based environmental disclosure

Muhammad Hamdan Sayadi — 2025-01-01

Based on stakeholder theory, this study investigates the impact of various types of stakeholder pressure on web-based environmental disclosure (WED) in Southeast Asia mining industry. Some previous studies have focused on investigating the influence of various company characteristics on WED. Previous literature has shown that there has been no research investigating the influence of employees, competitors, and creditors on WED. This study uses all mining companies registered in the capital markets of Southeast Asian countries. The results of the study show that employees and competitors have a positive and significant influence on WED. Meanwhile, creditors show insignificant influence.

The Effect of Profitability, Firm Size, and Leverage on Islamic Social Reporting with Sharia Supervisory Board as Moderating Variable

Maulana Achmad Chamim — 2025-01-01

This study aims to examine the effect of profitability, company size, and leverage on the disclosure of Islamic Social Reporting (ISR), this study also analyzes the role of the Sharia Supervisory Board (SSB) as a moderating variable. The role of SSB is very important in the operation of Islamic banks. SSB must be involved in the Company's decision making, including in the disclosure of ISR. The study was conducted on 11 Islamic Commercial Banks in Indonesia for the period 2020-2023 with a total of 44 samples. The analysis method used in this research is Moderated Regression Analysis (MRA), which is then measured using the eviews 13 test tool. The results showed that Profitability and Company Size had a coefficient value of 0.703009 and 0.022053 and has a positive niali, while Leverage has no effect on ISR and SSB has a significant effect on ISR disclosure, Profitability after being moderated by SSB has no effect on ISR while Company Size and Leverage are strengthened by SSB and have a significant effect on ISR. which means that SSB involvement in making Islamic bank decisions will have a positive impact on Islamic bank activities. Islamic banks will tend to have a high level of ISR.

The Effect of Profitability and Leverage on Tax Avoidance with Company Size as a Moderating Variable

Afuan Fajrian Putra — 2025-01-01

The coal mining industry is one of the resources that has a large contribution to state revenues every year. Despite its large contribution, this industry is also one of the sectors indicated to be carrying out tax avoidance. Tax Avoidance practices have been influenced by several factors. One of the factors believed to influence tax avoidance practices in a company is the level of profitability and leverage. Then this study uses a moderating variable in the form of company size which is different from previous studies. The object of this study is the financial statements of coal mining companies listed on the Indonesia Stock Exchange where the data collection method uses the purposive sampling method, where the number of samples obtained is 70 samples from 16 coal mining companies listed on the Indonesia Stock Exchange in 2019-2023. This study uses IBM SPSS Statistic Software version 29 to conduct several tests such as classical assumption tests, regression tests, f tests, determination coefficient tests. The results of this study indicate that profitability has a positive effect on tax avoidance, while leverage does not have a positive effect on tax avoidance. Company size is able to moderate the effect of profitability on tax avoidance, but company size is not able to moderate leverage on tax avoidance.

Ethical Dilemmas in Tax Planning for MSME Taxpayers in Facing Core Tax

Diki Suganda — 2025-01-01

This study examines the ethical dilemmas faced by Micro, Small, and Medium Enterprises (MSMEs) in tax planning ahead of the Core Tax Administration System (Core Tax) implementation. The study employs a qualitative case study approach on MSMEs in Samarinda, revealing a significant fear among business owners about their classification as Taxable Entrepreneurs (PKP), particularly when their annual revenues are close to or surpass IDR 4.8 billion. This fear prompts strategies like delaying revenue reporting, distributing revenue among family members, or omitting sales. Prospect Theory explains this behavior, showing MSME owners prioritize avoiding potential losses, such as losing customers from price hikes due to VAT, over the benefits of tax compliance. The real-time monitoring by Core Tax intensifies this dilemma, which is further complicated by limited resources and simple administrative practices that complicate adherence to stricter tax regulations. The study also reveals dissatisfaction with tax policies, particularly the PKP threshold, which is perceived as unfair and disconnected from business realities. The research emphasizes the need for fairer tax policies, enhanced support for MSMEs, and greater government transparency to build trust and improve compliance.

The Influence of Environment, Social and Government Score on Firm Value: Foreign Ownership As a Moderation Variable

Robinson — 2025-01-01

This study aims to provide empirical evidence of the influence of environmental, social, and governance (ESG) scores on firm value with foreign ownership as a moderating variable. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange and have ESG disclosure scores, and the sample is The selected non-financial companies have ESG scores with complete data according to the variables studied. The observation period is 2021-2023. The test results prove that the ESG disclosure score has a negative effect on company value. The results of further research prove that foreign ownership moderates the environmental, social, and governance (ESG) influence on company value. This research contributes to stakeholder theory and legitimacy theory, where better ESG disclosure will result in better quality of financial reports and legitimize the company as a company that pays serious attention to environmental, social, and reporting. Governance (ESG) as well as foreign ownership increase expectations for better sustainability practices.

The influence of regional revenue and expenditure budget and the quality of financial reporting on corruption cases in regional government

Doa Mardikhayani P — 2025-01-01

To overcome the negative impacts of corruption, many countries implement fiscal decentralization and regional autonomy, including Indonesia. Through fiscal decentralization, local governments are given the right to collect local own-source revenue and determine the budget value and the obligation to prepare financial reports. This study aims to test the effectiveness of the implementation of fiscal decentralization in overcoming the problem of corruption by testing these three aspects. The sample of this study consisted of 34 provincial governments in Indonesia with a period of 2018-2022 for the independent variable and 2019-2023 for the dependent variable. The test was carried out using binary logistic regression data analysis techniques using SPSS. The results of the hypothesis test show that local own-source revenue has a positive effect on corruption cases, capital expenditure does not affect corruption cases, and the financial reporting quality has a negative effect on corruption cases. This study concludes that local governments with large local own-source have a high risk of corruption cases. To overcome this, it is necessary to implement adequate internal control and risk-based internal audit as well as a commitment to present quality financial reports.

Examining the Moderating Role of Religiosity on the Influence of Accountability, Income, and Knowledge on Interest in Cash Waqf Linked Sukuk

Lia Fitriani — 2025-01-01

This study aims to examine the effect of waqf institution accountability, wakif income, and waqf knowledge on waqf interest through the Cash Waqf Linked Sukuk (CWLS) scheme, considering religiosity as a moderating variable. Using a quantitative approach, this study involved a sample of 50 CWLS waqf in Indonesia, and tested the hypothesis using the Moderated Regression Analysis (MRA) method. The results revealed that accountability, income, and religiosity significantly influenced waqf interest in participating in CWLS. Income showed the greatest influence, emphasizing the importance of financial capacity in increasing waqf involvement. In addition, religiosity acted as a moderator that strengthened the influence of accountability and income on waqf interest. In contrast, waqf knowledge did not have a significant influence, indicating that information alone is not enough without strong religious beliefs or values. These findings support the Theory of Planned Behavior in the context of waqf-based social finance, and highlight the importance of religious values and financial factors in encouraging public participation in innovative Islamic financial instruments such as CWLS.

The Role of the Audit Committee in Minimising Tax Avoidance Behaviour in Coal Mining Companies

Muhammad Aganthasyah — 2025-01-01

This study examines the role of the audit committee in minimizing tax avoidance practices in coal mining companies in Indonesia. Tax avoidance practices, although legal, are often controversial because they reduce the company's tax contribution to the state and create injustice among companies that comply with regulations. The mining sector, particularly the coal industry, is one of the sectors vulnerable to tax avoidance practices, particularly through transfer pricing methods and profit shifting to offshore affiliated entities. This study highlights the importance of strong corporate governance, particularly the presence of an independent and competent audit committee, in supporting corporate transparency and accountability. This study uses quantitative methods by observing 28 mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. Using multiple linear regression analysis, this study evaluates the effect of Audit committee attributes and controlariables such as Return on Assets (ROA) and Debt to Asset Ratio (DAR) on tax avoidance. The results show that the existence of an effective audit committee has a significant influence in reducing tax avoidance practices, while encouraging the implementation of better corporate governance and increasing compliance with tax regulations. These findings are expected to contribute to the development of stricter tax policies and support the improvement of the quality of corporate governance in sectors with a high risk of tax avoidance.

Financial Literacy and Financial Attitudes: The Role of Student Demographics

Sriwidharmanely Sriwidharmanely — 2025-01-01

This study aims to determine whether understanding financial literacy or vice versa influences the financial management attitude of accounting students. The research sample consists of USU and UNIB accounting students from the 2020-2023 batch. Data is collected using a questionnaire through the media (Google Forms) and distributed online. The questionnaire includes several measurement indicators representing understanding of financial literacy, such as investment, savings, and loans. The test involved multiple regression analysis. The analysis was conducted by separating samples from Medan and Bengkulu. The study results indicate that understanding financial literacy influences financial management attitudes. Furthermore, additional testing was carried out by analyzing financial literacy indicators, It was found that the financial literacy indicators in this study were significant and influential. This result demonstrates the overall contribution of these indicators to the significant impact of financial literacy understanding on the financial management attitude of accounting students.

Can a Rural bank Truly Be Protected from Occupational Fraud? An Inquiry into Anti-Fraud Strategies at PT BPR Danagung Bakti Yogyakarta

Maitsa Zharfa Hana — 2025-01-01

The trend of fraud problems that led to the decline in the number of rural bank prompted the Financial Services Authority (OJK) to establish a book published in 2022 containing the Financial Services Authority Regulation (POJK) for the implementation of a specific anti-fraud strategy for rural bank. This study was conducted at PT BPR Danagung Bakti Yogyakarta to determine the mechanism for implementing the implemented anti-fraud strategy, including prevention, detection, disclosure, and follow-up in minimizing occupational fraud. The study was conducted using a qualitative approach, a case study method, and data collection techniques through interviews with selected informants according to the specified criteria. The results of the study showed that the mechanism of the anti-fraud strategy applied is in accordance with the OJK's Anti-Fraud Strategy Guide for rural bank, although there are shortcomings and obstacles that still need to be improved in its implementation.

The “Manguni” Wing in the Traditional Product Market Segment: The Case of Bamboo Craft MSMEs

Ani Putri — 2025-01-01

This study examines the development strategy of bamboo craft MSMEs in Tomohon, North Sulawesi, by integrating the local philosophy of "Manguni" into business practices. This philosophy reflects wisdom, precision, and adaptability in facing challenges. This study utilizes the population of financial reports of bamboo craft MSMEs in 2019, 2020 and 2021. Return on Equity (ROE) analysis is needed in this study to measure the company's ability to gain profit with its own capital. This study uses Internal Factor Evaluation (IFE), External Factor Evaluation (EFE), and SWOT matrix analysis to evaluate internal and external factors that influence business sustainability. The results of the study indicate that the implementation of local wisdom-based strategies can increase the competitiveness of MSMEs, both in domestic and international markets, without eliminating their traditional values. This approach also emphasizes the importance of capital management and the implementation of management accounting in supporting product innovation and more effective marketing. This study recommends continued support from the government through training, incentives, and cultural promotion to strengthen the position of traditional MSMEs in the modern era.

Effectivity Analysis of Cloud Computing-Based Point of Sales Applications as a Cash Receipts Information System for MSMEs in Pekanbaru

Krisna Bagas Nugraha — 2025-01-01

This study aims to test and determine the effectiveness of using a cloud computing- based point of sales (POS) application as a cash receipt information system for Micro, Small, and Medium Enterprises (MSMEs) in Pekanbaru. The method of measuring the effectiveness of this study is the USE Questionnaire consisting of usefulness, ease of use and ease of learning on the satisfaction of users of cloud computing-based POS applications . The sample used in this study was 116 MSMEs. Data collection was carried out directly to MSMEs via Google Forms. The analysis method used is descriptive analysis and regression analysis. The results of the study indicate that ease of learning does not have a positive and significant effect on the satisfaction of users of cloud computing-based POS applications. Usefulness has a positive and significant effect on the satisfaction of users of cloud computing-based POS applications. Ease of use has a positive and significant effect on the satisfaction of users of cloud computing-based POS applications.

Implementation of Digital Wallets in MSME’s in Telaga Ngebel Ponorogo Regency

Ayu Chairina Laksmi — 2025-01-01

MSMEs are business activities that provides wide economic opportunities for the public. MSMEs in Telaga Ngebel Ponorogo Regency have been around for long time, however, they still do not have any knowledge about digital wallets for payment method. This study aims to investigate the use of digital wallets for MSMEs in Telaga Ngebel Ponorogo Regency. This study is a qualitative study and used semi-structured interviews to collect the data from the participants. The results show that MSMEs in Telaga Ngebel Ponorogo Regency did not get any facilities from the Ponorogo Regency local government related to methods of payment. Moreover, there is no help from the government related to effort in increasing human participants who understand and can apply digital payments.

Beyond The Numbers: How Do Gender and Proactivity Influence Budgetary Slack in Indonesian Higher Education? Stewardship Theory Perspective

Lisia Apriani — 2025-01-01

Budget plays a crucial role in managing and allocating financial resources within the organizational framework. Budgetary slack is a complex phenomenon shaped by various factors. It doesn't always lead to dysfunctional behavior; rather, it can be functional and create value by managing risk. Proper management is essential to maximize its benefits and minimize potential inefficiencies. Most research examining budgetary slack is based on agency theory. Although there is a lot of research on personality which is related to ethical decisions, research linking personality with budgetary slack is still rare. This study fills the gap by highlighting budgetary slack among universities in Indonesia. Based on stewardship theory, the present study examines the relationship between proactivity, gender and budgetary slack within the specific context of higher education institutions in Indonesia. This study uses age as a control variable. The researchers utilizes online survey techniques for data acquisition, and the data is then analysed using the Partial Least Squares - Structural Equation Modeling (PLS-SEM) approach. The results of this study show that proactivity and gender are related to budgetary slack. Additionally, age as a control variable shows a significant relationship with budgetary slack

Related Party Transactions Disclosure in Indonesian SOEs

Hastuti Widyaningsih — 2025-01-01

Government (hereafter BUMN) share ownership are types of share ownership other than family and foreign share ownership in Indonesian companies. This study aims to differentiate related party transactions (hereafter RPTs) size and RPTs disclosure between BUMN and non-BUMN companies. This study used the mean difference test. The result shows that there are differences in RPTs size and RPTs transparency between companies with government ownership and other types of ownership. Companies with government ownership tend to have larger RPTs sizes but smaller transparency compared to companies with other types of ownership.

Strengthening Management Control System in the Accounting Department: A Study at PT X

Musviyanti — 2025-01-01

The implementation of an effective management control system (MCS) is a crucial element in ensuring the efficiency and accuracy of company operations. This study aims to analyze the implementation of MCS in the accounting department of PT X, with a focus on the cultural controls and action controls that have been put in place. A qualitative method was employed, using a case study approach. Data were collected through in-depth interviews with the head of the department and accounting staff to understand the implementation of the MCS. Thematic analysis was used to analyze the data.The findings reveal that although an MCS has been implemented in the accounting department of PT X, its application has not been optimal. Cultural controls, which emphasize the values of thoroughness and compliance, have proven ineffective due to insufficient formal training and inadequate socialization. Meanwhile, action controls, as realized through the implementation of standard operating procedures (SOP), faced challenges such as inconsistencies in interpretation and application among staff, as well as a lack of regular monitoring. Based on these findings, the recommended solutions include strengthening both cultural controls and action controls through more structured training, revising and clarifying SOP for better consistency, enhancing regular monitoring and evaluation mechanisms, and integrating technology systems to improve inter-departmental coordination. This approach is expected to enhance the effectiveness of the MCS in PT X's accounting department while contributing to the company's overall efficiency and performance.

Implementation of Interpretation of Financial Accounting Standards (ISAK) 35 on The Financial Statements of Non-Profit Entities

Chivalrind Ghanevi Ayuntari — 2025-01-01

This study aims to analyze the implementation of the Financial Accounting Standard Interpretation (ISAK) 35 in the financial statements of a non-profit entity, namely Foundation XX. This research is quantitative in nature. The data source consists of secondary data in the form of financial statements. The analysis was conducted by comparing the implementation of ISAK 35 in the financial statements of Foundation XX for the years 2021 and 2022 with ISAK 35. The results indicate that the preparation of financial statements for the years 2021 and 2022 at Foundation XX has adhered to ISAK 35, particularly in the cash flow statements and notes to the financial statements. However, in the statement of financial position, statement of comprehensive income, and statement of changes in net assets, there are some aspects that do not comply with ISAK 35. These discrepancies are due to the absence of certain accounts in the financial statements, which is a result of the lack of transactions related to those accounts.

Determinants of Effectiveness Learning of SAP-Based Enterprise Resource Planning Courses

Marfuah — 2025-01-01

This study aims to determine the factors that influence learning effectiveness of SAP-based Enterprise Resource Planning Courses at the Islamic University of Indonesia. Based on the theory of embodied learning, this study hypothesizes that activeness, level of suitability, perception of immersion, motivation, and technology support have a positive effect on learning effectiveness of SAP-based ERP courses. A quantitative approach with a survey method was used to collect data from 371 students in 6 study programs who had taken SAP-based ERP courses. The results of multiple regression analysis showed that physical involvement, level of suitability, motivation, and technology support had a significant positive effect on learning effectiveness of SAP-based ERP courses. However, the perception of immersion actually has a significant negative effect on the effectiveness of learning SAP-based ERP courses, which is contrary to the formulated hypothesis. These findings contribute to designing an ERP curriculum by increasing active participation, aligning materials with software features, fostering motivation, and ensuring technology infrastructure to improve learning effectiveness of SAP-based ERP courses.

The Application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in BUMDes MM

Ayu Chairina Laksmi — 2025-01-01

BUMDes (Village-Owned Enterprises) are business entities formed by the village to improve the welfare of village communities. This BUMDes financial report is important for the interests of BUMDes management, village government and village communities. By having transparent and accurate financial reports, BUMDes can monitor financial performance and make better decisions for the sustainability and development of businesses in the village. This research aims to determine the suitability of BUMDes MM's financial reports with the provisions of SAK ETAP. This research uses qualitative methods. The data taken for this research used primary data, namely interviews with the director and treasurer of BUMDes MM and also secondary data with data obtained through the BUMDes MM Treasurer in the form of ready-made financial reports and organizational structures. The results of this research explain that BUMDes MM has not presented financial reports in accordance with SAK ETAP because it only presents profit and loss reports but has not presented balance sheets, cash flow reports, changes in equity reports and notes to financial reports.

Implementation of Surface Water Tax Collection in Regional Drinking Water Companies

Viandita Arrosikha Putri — 2025-01-01

The Provincial Government collects surface water tax on the extraction/utilization of surface water following applicable regulations. Perumda Air Minum X is one of the regional-owned companies in Central Java Province which is tasked with providing clean water services to the people of Wonosobo Regency. This study aims to analyze the collection of surface water tax at Perumda Air Minum X. The research method used is a descriptive analysis method with a qualitative approach. The data source used is the supply distribution report of each PDAM X spring from September to November 2023. The study results show that the surface water tax collection rate follows applicable laws and regulations, which is 10%. The company has collected a surface water tax of IDR 30,804,653 in September, IDR 30.513.660 in October, and IDR 32.776.357 in November 2023. Payment of surface water tax by Perumda X from September to November 2023 was made on time.

Sustainable Growth Rate: Liquidity & Profit Margin with Firm Size as Moderating Variable

Teguh Erawati — 2025-01-01

This study examines the factors that influence Sustainable Growth Rate (SGR) as a key indicator in maintaining financial performance and business sustainability. This research focuses on profit margin, liquidity ratio, and firm size as determinants in achieving SGR. This study focuses on manufacturing companies in Indonesia. The results show that a planned and measurable growth strategy is very important in maintaining business sustainability and attracting investors. This study uses purposive sampling as a data collection technique, while multiple linear regression is the analysis method. This study uses 370 data from manufacturing companies from 2019 to 2023. In 2019 to 2023, the selected manufacturing businesses are those that have a stable history of Liquidity Ratio and Profit Magin sharing. The company's sustainable growth rate (SGR) is measured by retained earnings compared to equity. SGR measurement uses company profits. From the research results, the Profit Margin policy has a negative effect on SGR, Liquidity Ratio has a positive effect on SGR and Firm Size does not moderate Liquidity Ratio and Profit Margin on SGR.

Exploring the Impact of Good Corporate Governance on Firm Value with CSR Disclosure as a Moderating Variable in IDX

Winarsih — 2025-01-01

This study identifies the influence of Good Corporate Governance dimensions (Independent Board of Commissioners, Board of Commissioners, Board of Directors, Institutional Ownership, Managerial Ownership, and Audit Committee) on Firm Value with Corporate Social Responsibility (CSR) as a moderating variable. The population in this study were companies included in the Kompas 100 index for the 2019-2022 period. The sample was selected using a purposive sampling technique and a final sample of 44 was obtained. The data used were secondary or quantitative data with an explanatory design and multiple linear regression analysis to test the hypothesis. The analysis technique used in this study was Eviews. The results showed that the Board of Commissioners and Independent Board of Commissioners did not have a significant effect on firm value. The Board of Directors, Institutional Ownership, Managerial Ownership, and Audit Committee have a significant effect on Firm Value. CSR cannot moderate the relationship between the board of commissioners and institutional ownership on firm value, CSR can moderate the relationship between the Independent Board of Commissioners, Board of Directors, Managerial Ownership, and Audit Committee on firm value.

Impact of Sharia Compliance and Islamic Corporate Governance on Financial Performance of Islamic Banks Moderated by Islamic Corporate Social Responsibility

Baso Pangerang — 2025-01-01

This study aims to analyse the effect of Islamic Corporate Social Responsibility (ICSR) moderated by Sharia Compliance and Islamic Corporate Governance (ICG) on the Financial Performance of Islamic Commercial Banking in Indonesia. This study uses secondary data from 9 (nine) Banks in the period of 2017 - 2022 by using purposive sampling technique and Multiple Regression Analysis. The results showed that Sharia Compliance and ICG have a significant and positive effect on financial performance. Furthermore, the results related to moderation variables show that ICSR moderates the effect of Sharia Compliance on Financial Performance, research also shows that ICSR moderates the effect of ICG on Financial Performance. The implications of this research are as follows: (i) increasing the Profit Sharing Ratio as a form of sharia compliance (ii) implementing ICG principles with monitoring and supervising by the Sharia Supervisory Board and conducting regular evaluations through self-assessment. (iii) more sustainable ICSR practices among Islamic banking that are in line with Islamic values.

Factors that Influence Regional Original Income in Gunungkidul Regency

Adila Eka Widianti — 2025-01-01

This study aims to analyze the factors affecting Local Own-Source Revenue (Pendapatan Asli Daerah) in Gunungkidul Regency. The data used in this research is secondary data in the form of time series data from 2018 to 2022, and the sample consists of 24 tourist attractions in Gunungkidul Regency obtained from the Central Statistics Agency (Badan Pusat Statistik). This study employs regression model selection, including the Common Effect Model (CEM) test, Multicollinearity test, Heteroscedasticity test, Regression Model, and F-test. The results of the study show that the variable PBB-P2 contribution level significantly affects Local Own-Source Revenue. The study also indicates that the variable PBB-P2 growth rate has a significant influence on Local Own-Source Revenue, as shown by the statistical result with a probability value (PROB) of 0.000. Meanwhile, the tourism retribution variable shows no effect on Local Own-Source Revenue, as indicated by the regression coefficient of -0.006. Furthermore, the tourist visit variable also does not affect Local Own-Source Revenue, as seen from the regression test results showing a probability value of tourist visits (0.299 > 0.000).

Financial Performance Analysis of the Indonesian Property Industry: A Case Study

Yuni Nustini — 2025-01-01

The industry of property in Indonesia has been experiencing significant growth for years. This is a case study which aimed to evaluate and analyze the business and financial performance of CTRA a leading property developer in Indonesia. Data of this study was taken from financial statements of the property industry in Indonesia which were listed in IDX during the period 2019 to 2023. Various analyses were conducted to evaluate CTRA's performance and so the property industry financial performances. The performance analysis includes business, accounting, financial, and prospective evaluations. Based on the analysis, Indonesian property industry has a high competitiveness and CTRA can alter it by using its first-mover advantage. The industry's financial performance shows a favorable trend despite a drop in 2020 due to the pandemic COVID-19; it was able to rebound after it. Meanwhile CTRA shows a remarkable growth and a strong financial position compared to the industry average.

The Influence of English Language Skills and Self-Efficacy on Career Choice as an Accountant in Multinational Companies

Lisa Martiah Nila Puspita — 2025-01-01

This research aims to ascertain how English language skill and self-efficacy influence of eighth semester Bachelor Accounting student from four colleger in the city of Bengkulu’s decision to pursue a career choice as an accountant for a multinational companies. The basic data used in this research was gathered by sending students Google Forms with questions. This research employs a quantitavive methodology. In the meantime, multiple linear analysis will be used to evaluate the hypothesis. Multiple regression analysis is used in the data analysis with SPSS software. The variables used in this research consist of English language ability and self-efficacy variables regarding choosing a career as an accountant in a multinational company. The results of this research show that English language skills influence the choice of a career as an accountant in a multinational company, self-efficacy influences the choice of a career as an accountant in a multinational company. The research findings indicate that self efficacy and English language skills have an impact on the decision to works as an accountant for a multinational companies. Consequently, this research offers recommendations for future research to distribute questionnaires directly or in person so that researchers be able to verify the respondent’s completion of the questionnaire and expand the research variabels on the independent variabel by incorporating additional factors that might influence an accountant’s career choice.

Accounting Conservatism and Domestic Market Obligation on Coal Company’s Profitability: The Moderating Effect of Institutional Ownership Structure

Oxaria Silviana Devi — 2025-01-01

This study aims to investigate the impact of conservative accounting practices and coal Domestic Market Obligation (DMO) on corporate profitability, while also examining how the institutional ownership structure moderates the relationship between conservative accounting, coal DMO, and corporate profitability. A sample of balanced data was collected from the 25 most active coal mining companies listed in Indonesia Stock Exchange (IDX) between 2019 and 2025 with 102 observations. The research employs quantitative methods to test the formulated hypotheses regarding the relationships among conservative accounting, coal DMO, institutional ownership, and corporate profitability. Panel regression models were used for data analysis. Accrual method is used as a benchmark for measuring accounting conservatism. The corporate performance indicators used in this study are return on assets (ROA) and return on equity (ROE) representing profitability. The results of the research show that accounting conservatism has no effect on profitability (ROA and ROE), coal DMO has a significant positive effect on profitability (ROA and ROE), and institutional ownership structure variables can moderate accounting conservatism and coal DMO on profitability (ROA and ROE). This research contributes to the existing literature by providing empirical evidence on the interplay between accounting practices, regulatory frameworks, and ownership structures within the coal mining sector. The findings underscore the importance of institutional ownership in shaping corporate strategies and financial outcomes, offering valuable insights for stakeholders in the industry, including investors and policymakers.

Tax Compliance in the Digital Age: The Interplay Between Social Media and Tax Morale

Febriana Rahmawati — 2025-01-01

Tax compliance refers to a condition in which a taxpayer fulfills their obligations in accordance with applicable tax regulations. This study aims to examine the impact of social media in the current digital era on tax compliance, with tax morale as a mediating variable. The data collection technique used purposive sampling, targeting individual taxpayers in the Solo Raya area. Structural Equation Modeling Partial Least Squares (SEM-PLS) was used to simultaneously analyze both direct and indirect paths between country-level factors, tax morale, and tax avoidance. The study’s findings indicate a significant impact of social media on enhancing tax compliance, suggesting that social media can be utilized effectively to educate the public on tax-related matters. The variable of Tax Morale, which also significantly influences tax compliance, underscores the importance of strengthening tax morale through ethics education and awareness of citizens’ responsibilities to pay taxes. If these two factors are well-managed, they can serve as an effective strategy for the government to increase national revenue through taxation. Moreover, tax morale is proven to partially mediate the relationship between social media and tax compliance.

The Effect of Learning Agility, Self-Concept, and Family Support on Student Academic Burnout in Accounting Students

Sultan Habib — 2025-01-01

The phenomenon of Student Academic Burnout has recently become a concern in many countries in the world, especially its impact on student academic performance. The factors that cause students to experience Student Academic Burnout are currently growing. One of the causes is the change in the pattern of activities in the world of education. It includes optimizing the role of technology and an increasingly competitive environment that requires students to adapt faster. The purpose of this research is to test whether students who have a high level of Learning Agility, have good Self-Concept, and get a lot of Family Support from the family environment experience Student Academic Burnout at a low level. The population was all active accounting students in Indonesia, totaling 417,882 people. The sample in this study was calculated using the Slovin formula (1960) and obtained sample results of 400 people. The measurement tools are the Maslach Burnout Inventory-Student Survey (MBI-SS), Learning Agility Scale, Personal Self-Concept (PSC), and Family Support Scale (FSS). By using multiple regression, the results indicate all variables simultaneously have an effect of 73.2% in suppressing and reducing Student Academic Burnout. This study also found that Learning Agility, Self-Concept, and Family Support have a significant negative effect on Student Academic Burnout. This means that the higher the level of all independent variables, the lower the level of Student Academic Burnout that can be experienced by students. This article also explains the implications and limitations of the research conducted.

Competence, Regulation and Political Factors on Local Government Performance in Rembang Regency: The Role of Financial Report Quality as Mediation

Ika Rahmadiningsih — 2025-01-01

The aim of this study is to identify the impact of competence, regulation, and political factors on performance through the quality of financial report. The approach used in this research is a quantitative method, collecting data through the use of questionnaires. The research object is the Regional Work Units (SKPD) of Rembang Regency. To test the hypotheses, the researcher employed Structural Equation Modeling (SEM) using Smart PLS version 3.0 software. The analysis includes external models, internal models, as well as hypothesis testing and mediation. The findings of the research show that competence, and regulation have a good influence on performance. But political factors, and financial report quality do not, it has an insignificant positive effect. Furthermore, rules and politics have a favorable impact on the quality of financial statements, but competence has an insignificant positive impact on the quality of financial statements. Furthermore, the quality of financial statement presentation has a positive but insignificant influence between talent, rules, and political factors in achieving performance results.

Determinants of Earnings Management in Indonesian Manufacturing Companies

Erna Hidayah — 2025-01-01

This study aims to prove the factors that affect earnings management in manufacturing companies that go public on the IDX for the 2017-2021 period. The population of this study is 214 companies. The research sample was selected using the purposive sampling method, with certain criteria. A sample of 60 companies with a research period of 5 years was obtained, resulting in a total of 300 research samples. The analysis technique used is multiple linear regression analysis using IBM SPSS 26 Software. The results of this study conclude that the variables of accounting conservatism and profit persistence have a negative effect on profit management. While the profitability and liquidity variables have no effect on profit management. The general implication is that the issue of profit management in companies will have a negative impact on the company's reputation and investor confidence. If this practice is exposed, it could lead to a decline in stock prices, sanctions from regulators, and even lawsuits. Therefore, it is important for companies to maintain the transparency and integrity of their financial statements to ensure the trust of stakeholders. Each profit management case has a unique context and details, and it is important to conduct a more in-depth analysis to fully understand its implications and impact on the company and the market as a whole.

Career Choice to Become a Tax Consultant: Moderating Gender, Social Values and Personality

Sri Lestari Yuli Prastyatini — 2025-01-01

Interest in choosing a career as a tax consultant is still very low in Indonesia compared to the increasing number of taxpayers. This phenomenon is one of the reasons for conducting this research. This quantitative research aims to determine the influence of social values and personality on choosing a career as a tax consultant with gender as a moderating variable. The research involved 75 accounting study program students throughout Yogyakarta who had participated in tax volunteering. Research data was collected by distributing questionnaires to respondents and analyzed using descriptive statistics with the help of IBM SPSS version 25. The findings of this research are that social values and personality have a significant positive influence on choosing a career as a tax consultant. Apart from that, gender is able to strengthen the influence of the relationship between social values and personality on choosing a career as a tax consultant. Adding gender as a moderating variable makes accounting study program students in Yogyakarta who have participated in tax volunteering as a different population from previous research.

The influence of tax knowledge and tax sanctions on taxpayer compliance among individual employees with risk preferences as a moderating variable

Ledy Setiawati — 2025-01-01

This study aims to examine the influence of tax knowledge and tax sanctions on taxpayer compliance among individual employees registered at the Primary Tax Service Office (KPP Pratama) of Samarinda Ulu, with risk preferences as a moderating variable. In determining the sample, this study used purposive sampling, obtaining 100 respondents. This research is a combination of qualitative and quantitative methods, with primary data collected through a questionnaire. The questionnaire was distributed physically (offline), and the analysis tool used was SmartPLS 4.0. The results of this study indicate that both tax knowledge and tax sanctions have a positive and significant effect on taxpayer compliance among individual employees. Risk preferences as a moderator tend to weaken the relationship between tax knowledge and taxpayer compliance but strengthen the relationship between tax sanctions and taxpayer compliance among individual employees.

Carbon Emission Disclosure: Strategies for Addressing External Pressures in Indonesia

Wiyasto Dwi Handono — 2025-01-01

Carbon emission disclosures present both opportunities and risks for companies amid the challenges posed by climate change. Efficient disclosure can be leveraged by companies as a marketing strategy to attract and maintain stakeholder trust. This study aims to analyze the influence of external pressures—namely regulatory pressure, customer and supplier pressure, and carbon performance—on corporate carbon emission disclosures. A purposive sampling method was used to identify 66 companies in Indonesia over the 2021 to 2023 period. Secondary data for this study were obtained from companies' annual and sustainability reports. Analysis was conducted using multiple linear regression. This research contributes to corporate sustainability literature by illustrating the impact of various forms of external pressure on carbon emission disclosures. The findings indicate that regulatory pressure and pressure from customers and suppliers influence carbon emission disclosures, whereas carbon performance does not show a significant impact on disclosure practices.

The role of green accounting on profitability in listed mining companies

Indriani Suhardin — 2025-01-01

This study aims to examine the effect of environmental costs, environmental performance, and company size together on company profitability. The research used is quantitative research with a descriptive statistical approach. The data used is secondary data taken from financial reports and annual reports of mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study uses multiple linear regression analysis. The results of this study indicate that environmental costs and company size have a negative and significant effect on profitability, while environmental performance has no effect on profitability.

Determinants of stock returns in the property and real estate sector on the IDX in 2018-2023

Nurul Habibah — 2025-01-01

This research aims to examine the influence of earnings per share, current ratio, debt to asset ratio, and return on assets on stock returns of property and real estate companies listed on the IDX in 2018-2023. The population in this research is property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2023 period. Using the purposive sampling technique in sampling, 27 companies were obtained as research samples, resulting in 162 data. This research is quantitative research with secondary data. Data collection was carried out using the documentation method and data analysis was carried out using multiple linear regression analysis. The results of this research show that earnings per share and return on assets have a negative and insignificant effect on stock returns, the current ratio has a positive and insignificant effect on stock returns, and the debt to asset ratio has a significant negative effect on stock returns.

The Influence of Dividend Policy, Investment Policy, and Profitability on Firm Value

Arifathul Khoiriyah — 2025-01-01

This study aims to analyze the effect of Dividend Policy, Investment Policy, and Profitability on Firm Value. Firm value reflects investor perceptions of the company's performance and prospects, which are also related to stock prices, where the higher the firm value, the greater the prosperity of its owners. The population of this study is the Manufacturing Companies in the primary consumer goods sector listed on the IDX in 2021-2023. The sampling technique in this study used purposive sampling, with a sample of 42 companies. The results of the study show that Dividend Policy does not affect firm value, while investment policy and profitability have a positive and significant effect on firm value.

A Concept: Implementation of Good Corporate Governance Towards Sustainable Performance

Fidela Putri Izzati — 2025-01-01

This study aims to test and analyze the effect of good corporate governance on sustainability performance in Islamic banking companies listed on the Indonesia Stock Exchange for the period 2021-2023. Good corporate governance in this study is proxied by independent commissioners, audit committees, institutional ownership, managerial ownership while the proxy for sustainability performance uses return on assets. The sampling technique uses purposive sampling method, with certain criteria. All data used in this study will be processed using multiple linear regression.

The Effect of Institutional Ownership, Voluntary Disclosure, and Tax Avoidance on Cost of Debt

Pri Hartini Rahayu Isnaini — 2025-01-01

This study aims to examine the effect of Institutional Ownership, Voluntary Disclosure, and Tax Avoidance on Cost of Debt in chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data used in this study uses secondary data. The data collection method was purposive sampling, which obtained data from 125 chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis method used is multiple linear regression using the help of SPSS 30 software. The results of this study indicate that Institutional Ownership have a significant and negative effect on Cost of Debt, Voluntary Disclosure and Tax Avoidance have a significant and positive effect on Cost of Debt. It implicates companies and creditors on management policies, investment decisions, and debt payments.

The Influence of Community Participation and Transparency on Village Fund Accountability Through Technology Moderation

Shelma Desinta Dukalaa — 2025-01-01

This study aims to examine the influence of community participation and transparency on village fund accountability through the moderation of technology. The research involved 84 village government officials in the Yogyakarta region, aged at least 18 years with a minimum of one year of service. Primary data were collected through questionnaires distributed directly to respondents using the convenience sampling method and analyzed using descriptive statistics with the assistance of IBM SPSS version 25. The results shows that community participation and transparency have a positive and significant influence on village fund accountability. Furthermore, technology has been proven to strengthen the impact of community participation and transparency on village fund accountability. This study contributes to the literature on village fund management by emphasizing the importance of community participation and transparency in enhancing accountability. Additionally, it highlights the role of technology moderation as an effective strategy to strengthen governance in the digital era.

The Effects of IHSG, Trading Volume, and Foreign Transactions on the Volatility of Blue-Chip Stocks in the Mining Sector

Rachma Agustina — 2025-01-01

This study examines the influence of the Composite Stock Price Index (IHSG), trading volume, and net foreign buy/sell transactions on the volatility of three blue-chip mining stocks (ADRO, ANTM, and HRUM) on the Indonesia Stock Exchange in 2022. Employing quantitative methods via SPSS, this research seeks to clarify the varying impacts of these factors on stock price volatility. The findings reveal that IHSG, as a general market index, does not significantly affect the volatility of these specific stocks, highlighting that broader market indicators may be less relevant to individual stock behavior within the mining sector. In contrast, trading volume exerts a significant impact on the price movements of ADRO and ANTM, but not on HRUM, suggesting that investor trading activity strongly influences price volatility in certain blue-chip stocks. Additionally, net foreign buy/sell transactions show no significant effect on the volatility of any of the stocks studied, indicating that domestic investor behavior may play a more decisive role in these stock movements than foreign investments. These insights are valuable for investors focusing on blue-chip mining stocks, as they suggest that trading volume, rather than general index trends or foreign investment flows, could serve as a reliable predictor of price movements. Future research is recommended to incorporate other variables, such as local ownership and bid-ask spread, to further enhance understanding of stock price dynamics in Indonesia’s mining sector.

Sustainability and Performance of Accounting Information Systems: Evidence service organization

Riyan Hidayatullah Mudzakkir — 2025-01-01

This study aims to determine the factors that influence the sustainability of accounting information system performance with information technology as a moderating variable. This study was conducted at PT. Bank Jateng, Semarang Main Branch using quantitative methods with primary data sources obtained from distributing questionnaires. Respondents in this study were selected based on a purposive sampling method of 78 employees who work using accounting information systems. we find that employees who have personal technical skills and follow training and education leads to positive sustainability for Accounting Information System performance. This study contributes to the literature and contributes managerial information about information technology to the company. The results of hypothesis testing with multiple linear regression analysis indicate that user participation, personal technical skills, training and education programs have a positive effect on accounting information system performance. Information technology as a moderating variable cannot moderate the effect of user participation, personal technical skills, training and education programs on accounting information system performance.

The Influence of External Mechanisms of Good Corporate Governance (GCG) and Environmental, Social and Governance (ESG) Sustainability on Firm Values

Sri Ayem — 2025-01-01

This study aims to analyze the influence of external mechanisms of good corporate governance (GCG) and environmental, social and governance (ESG) sustainability on firm value in LQ-45 companies. The research method used in this study is a quantitative method using a purposive sampling technique in LQ-45 companies from 2021 to 2023. The results of the study show that the external GCG mechanism does not have a significant effect on firm value and ESG has a negative effect on firm value. This indicates that even though the company has implemented good GCG principles, this may not be enough to improve market perception of the company.