JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

Moderating Profitability Through Corporate Social Responsibility for Tax Avoidance in Manufacturing Companies

2025-04-30T08:54:17+00:00

The aim of this research is to find out how the negative influence of Corporate Social Responsibility (CSR) on Tax Avoidance is moderated by Profitability. This research discusses how manufacturing companies listed on the Indonesia Stock Exchange (BEI) avoid tax. This research is quantitative because it will process numerical data. The research objects are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) for 5 years, namely from 2017 to 2021, consisting of basic industry, miscellaneous industry and consumer groups. Annual financial reports from manufacturing companies for five years from 2017-2021 will be the main data in this research. The research results show that Corporate Social Responsibility has a positive influence on tax avoidance, and the moderating variable profitability can have a negative influence on Corporate Social Responsibility on tax avoidance.

The Qualitative Study on the Use of Managerial Accounting Information in Resource Allocation Decision-Making in Hotels

2025-04-30T08:54:17+00:00

This qualitative study explores the use of managerial accounting information in resource allocation decision-making within the hotel industry. The research aims to understand how hotel managers utilize accounting data to make strategic decisions regarding limited resources like staff, budget, and operational assets. Conducted through in-depth interviews with key decision-makers in various hotels, the findings reveal that managerial accounting information—cost analysis, budget forecasts, and performance reports—plays a crucial role in optimizing resource allocation and enhancing efficiency. Additionally, the study identifies challenges such as data accuracy, time constraints, and integrating accounting insights into daily operations. This research deepens understanding of the intersection between accounting practices and operational management in hospitality, offering practical insights for improving resource management and decision-making.

The Influence of Organizational Culture, Organizational Structure, and Information Technology on Managerial Performance

2025-04-30T08:54:17+00:00

Managerial performance is defined as one of the important factors in a company, because increasing managerial performance is expected to improve company performance. Managerial performance obtained by managers is also a factor that can be used to increase company effectiveness, managerial performance shows management's ability to carry out management functions which are business activities, which of course always involve decision making. This research aims to determine the influence of organizational culture, organizational structure and information technology on managerial performance. The type of data used in this research is primary data obtained from respondents' answers to a questionnaire submitted to winaya mukti university in bandung. the analytical method used is multiple linear regression analysis. data processing was carried out using spss version 22 for windows software with the spearman rank correlation analysis method. the research results show that organizational culture influences managerial performance, organizational structure influences managerial performance and information technology influences managerial performance.

The Influence of Management Accounting Information System Characteristics and Organizational Culture on Managerial Performance

2025-04-30T08:54:17+00:00

Management accounting information system (MAIS) is an information system used to meet managerial objectives by processing input into output that can be used by decision makers as a source of information. In today’s dynamic and complex organizational environment, especially in public sector institutions such as UPTD Sarana Prasarana Ciwidey, there is a growing demand for accurate, relevant, and timely information to support effective decision-making. However, many institutions still face challenges in optimizing the utilization of management accounting information systems, which may affect the quality of managerial performance. Furthermore, the organizational culture within public institutions often influences how information is interpreted and utilized by managers.

This study aims to determine the effect of management accounting information system characteristics and organizational culture on managerial performance at UPTD Sarana Prasarana Ciwidey. This type of research is descriptive verification with a proportional stratified random sampling method. Data collection was carried out by distributing questionnaires to 33 respondents. The data analysis technique used statistical modeling with SmartPLS version 4.1.0.3.

The results of the study indicate that the characteristics of the management accounting information system have a significant effect on managerial performance at UPTD Sarana Prasarana Ciwidey, and organizational culture also has a positive effect on managerial performance.

Environmental Transparency and Financial Success: The Mediating Influence of Carbon Emission Reporting

2025-04-30T08:54:17+00:00

This research aims to analyze the mediating role of carbon emission disclosure (CED) in the relationship between carbon performance (CP), green product innovation (GPI), environmental costs (EC), and the percentage of women directors (WBD) on green financial performance (FP). Using data from 66 energy sector companies listed on IDX-IC during 2021–2023, the study employs PLS-SEM path analysis to test its hypotheses. Results reveal that GPI, EC, and WBD positively impact FP, while CP does not. Similarly, CED is influenced by CP, GPI, and EC but not by WBD. The mediation test yields three key findings: first, WBD directly affects FP; second, CED partially mediates the relationships between GPI and FP, as well as EC and FP; third, CED fully mediates the link between CP and FP. The study underscores the significance of CED as a mediator, particularly in connecting CP with FP, highlighting environmental transparency as an effective strategy. Furthermore, the findings demonstrate that GPI and EC management directly enhance FP, while gender diversity on boards significantly drives green financial outcomes. Transparent CED compels companies to be more accountable for their environmental impacts, fostering improved environmental practices and financial performance through enhanced accountability.

Accounting Information System and Effective Leadership to Improve Employee Performance

2025-04-30T08:54:17+00:00

Accounting information system and effective leadership already implemented and running with good can increase performance employees at Inspectorate general office regency Bandung. Method research used that is descriptive and verifiable with approach quantitative. Population in study This is all staff of Inspectorate general office which consists of on employee department accounting. Probability sampling techniques with use random sampling so that amount sample in study This determined a total of 33 data sources were obtained originate from distribution questionnaire. Data in study This is primary data using questionnaire. Research this also uses method analysis descriptive and verifiable as well as approach processed quantitative in a way structured use SEM-PLS. Results from study This show that 1) Success system information accounting is very high 2) Success System Information Accountancy influential to performance employees 3 ) Effective leadership in category enough height and 4) Leadership influential to performance.

Would Happiness Be Able to Mediate CSR to Increase Corporate Performance?

2025-04-30T08:54:17+00:00

This study aims to analyze the effect of Corporate Social Responsibility (CSR) on company performance and the role of the happiness index as a mediating variable. The happiness index has become a measure of well-being. Happiness is something abstract and qualitative but is starting to be used as a measuring tool. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, using a purposive sampling method involving 24 companies. Data was obtained from the company's financial statements, the World Happiness Report publication, and the Indonesian Statistics. Quantitative data analysis was carried out using the SmartPLS program. The results showed that CSR has no significant effect on company performance or the happiness index, while the happiness index has a significant effect on company performance. However, the happiness index does not mediate the relationship between CSR and corporate performance.

The Meaning of Profit and Loss for Tobacco Farmers

2025-04-30T08:54:18+00:00

This study aims to reveal the meaning of profit and loss for tobacco farmers in the East Sakra subdistrict, East Lombok Regency. An interpretive paradigm with a phenomenological approach as the research method. The data collection involves passive participatory observation, in-depth interviews, and documentation of five informants from three villages who are tobacco farmers with more than ten years of experience, specific types of tobacco cultivation, and land ownership or lease. The results showed that profit is interpreted as the value of honesty when it can, a blessing, and business sustainability. At the same time, there is a loss of understanding of usefulness, sincerity, and adaptation through asset strategies, savings, or loans. As for production costs and income, farmers see profit as harvest satisfaction and business continuity, while losses drive efficiency and strategy evaluation. From an accounting perspective, farmers keep minimal records, using a cash-based approach that ignores depreciation, labour, and indirect costs. This study reveals that tobacco farmers perceive profit and loss beyond financial gain, emphasizing inner satisfaction, spiritual happiness, and social values, contrasting with conventional accounting concepts.

Digital Transformation in Accounting: Cloud-Based AIS, Management Support, and Financial Information Quality in Retail

2025-04-30T08:54:18+00:00

This research departs from the low adoption of cloud-based accounting information systems in the Indonesian retail industry due to the lack of support from top management, even though this technology has proven to enhance the effectiveness of financial information. This study analyzes the influence of Cloud-based Accounting Information Systems (AIS) and top management support on the effectiveness of AIS and its impact on the quality and usefulness of financial information in Indonesian retail companies. Using a quantitative approach with a survey method, data was collected from 153 retail employees in Jakarta through questionnaires. The analysis was carried out using SEM-PLS with SMARTPLS software. The results showed that cloud-based AIS and top management support positively affect AIS effectiveness. Furthermore, AIS effectiveness improves the quality of financial information, which impacts the usefulness of financial information in decision-making. Theoretically, this study emphasizes the role of cloud technology and leadership in the effectiveness of accounting systems. As a practical implication, retail companies are advised to adopt cloud technology and strengthen management support to improve operational efficiency and financial transparency.

The Effect of Company Size on Profit Growth in Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange

2025-04-30T08:54:18+00:00

This is study aims to determine how the influence of company valuation on the development of profit in manufacturing companies in the Consumer Goods Industry listed on the Indonesia Stock Exchange period 2015-2019. The research method used in this study is a quantitative method. Where sampling techniques using purposive sampling method.The number of tests in this subject was measured against 23 manufacturing companies in the consumer goods industry division listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019. While the testing strategy used in this study is repeated testing of company data at a significance level of 5%. Program used in analyzing data using Program Eviews 12. Based on the results of the study showed that the value of the Company (X) has an effect on profit growth in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange for the period 2015-2019. While simultaneously showing that the value of the company and the value of the company has an effect on profit growth in manufacturing companies in the consumer goods industry segment listed on the Indonesia Stock Exchange for the period 2015-2019.

Educational Data Mining in Accounting: Market Segmentation Strategy for Financial Management of New Student Admissions

2025-04-30T08:54:18+00:00

In higher education, effective financial management is a key factor in ensuring institutional sustainability, including at Universitas Terbuka. One of the main challenges in financial management is the ability to accurately analyze and predict new student enrollment. This study applies an Educational Data Mining (EDM) approach in accounting to develop market segmentation strategies that enhance financial management efficiency at Universitas Terbuka. The methods used include Growth Ratio and Naïve Bayes Classifier (NBC), utilizing data obtained from the national Senior High School database managed by the Indonesian Ministry of Education, Culture, Research, and Technology. The analysis results indicate that with the application of Growth Ratio calculations, the national SLTA graduate absorption rate is projected to increase by 1.2% annually. Based on this trend, the projected absorption rate of SLTA graduates into Universitas Terbuka is expected to grow to 7.2% in 2024, 8.4% in 2025, and 9.6% in 2026. These findings reflect a positive growth trend in new student enrollment, providing a strategic basis for Universitas Terbuka in making data-driven financial and resource management decisions. Thus, the implementation of Educational Data Mining techniques has the potential to be an innovative solution for supporting data-driven financial planning in higher education.

How Does the Use of Accounting Information Systems and Internal Control Affect Employee Performance? A Moderation Analysis of Work Motivation

2025-04-30T08:54:19+00:00

This study investigates how accounting information systems (AIS) and internal control systems affect employee performance. Work motivation is used as a moderating variable. Accounting information systems are very important for companies, especially in the era of globalization and increasingly rapid technology. In the era of globalization and rapid technological development, companies including Savings and Loan Cooperatives in Surakarta face challenges in improving employee performance in order to remain competitive. For this reason, an effective and efficient accounting information system (AIS) and a strong internal control system are needed, because both are believed to help in decision making, supervision, and work planning. However, the effectiveness of these two systems in improving employee performance cannot be separated from the work motivation possessed by individuals. In other words, the level of work motivation is an important key in strengthening the influence of AIS and internal control on employee performance. Information such as orders, sales, and payments are recorded in this system, which is needed by managers and employees for control and planning. Good performance can be seen from an increase in employee quality and productivity, and a decrease in absenteeism. A good accounting information system helps decision-making and satisfies users. Quality internal controls increase productivity and protect company assets. Employee motivation also affects performance, and perceived needs are important for motivation. This research focused on Surakarta City Savings and Loan Cooperative. Quantitative methods were used to collect primary data from a survey conducted on 100 employees working in various positions in the company. The results showed that the desire to work increases according to the two independent variables and employee performance, or the process the greater the work motivation, the greater the performance of workers affected by internal control and AIS. This research shows that a strict internal control system and proper use of accounting information technology are essential to increase employee productivity.

The Influence of Digital Banking Through Self-Service Technology on Customer Satisfaction of Indonesian Islamic Banks

2025-04-30T08:54:20+00:00

Self-service technology (SST), including automated teller machines (ATMs), mobile banking services, and online banking, has made digital banking a popular trend that enhances the effectiveness and convenience of financial transactions. This study aims to determine how digital banking using SST affects customer satisfaction at Bank Syariah Indonesia, specifically among UIN SU Islamic banking students. The research adopts a quantitative methodology, involving a sample of 90 respondents from UIN SU. Data was gathered by distributing questionnaires via the WhatsApp application. The data analysis was performed using SmartPLS Version 4.0 with the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The findings indicated that digital banking has a positive and significant impact on customer satisfaction at Bank Syariah Indonesia, particularly among UIN SU students. Furthermore, digital banking also positively and significantly influences the implementation of Self-Service Technology (SST) in banking, which in turn positively and significantly affects customer satisfaction.

Implementation of PSAK No. 14 On Production Support Inventory: A Case Study of Cost Control at PT SINAR HALOMOAN

2025-04-30T08:54:20+00:00

This study aims to explain the implementation of Financial Accounting Standards Statement (PSAK) No. 14 on Inventory in the context of cost control in production support activities at PT Sinar Halomoan. PSAK No. 14 regulates the accounting treatment of inventory, including recognition, measurement, recording, and presentation in financial statements. This study uses a qualitative descriptive approach with a case study method, where data is collected through in-depth interviews, internal company documentation, and direct observation of the production process and inventory recording. The results of the study indicate that PT Sinar Halomoan has implemented PSAK No. 14 in recording raw material and work-in-process inventory, but there are still several obstacles in real-time recording and cost control due to limitations of the accounting information system. The implementation of PSAK No. 14 has consistently been proven to be able to increase the efficiency of production cost control, especially through improvements in calculating Cost of Goods Sold and controlling inventory depreciation and loss. Recommendations for this study include improving the integration of training and employee information systems so that accounting standards can be applied optimally throughout the production line.

Determinants of Digital Accounting Software Adoption Among Accounting Students: An Empirical Investigation Using the UTAUT

2025-04-30T08:54:21+00:00

The implementation of digital accounting software based on cloud accounting is increasing globally, including in Indonesia. Therefore, accounting students, as future professional accountants, must be highly proficient in operating digital accounting software. Despite the growing prevalence of digital tools, students’ readiness to embrace digital accounting software remains uncertain. This study aims to examine the factors influencing student’s acceptance of digital accounting software. The research was conducted on 147 accounting students from five major islands in Indonesia using a quantitative approach, analyzed through SmartPLS 3.0. The findings indicate that the primary factors influencing student’s adoption of digital accounting software are performance expectancy, social influence, and facilitating conditions. In contrast, effort expectancy does not significantly impact accounting student’s acceptance of digital accounting software. This research offers valuable insights for universities to optimize the integration of digital accounting software into their curriculum by addressing key factors such as performance expectancy, social influence, and facilitating conditions that significantly influence student adoption.

Effect of Green Accounting and CSR Disclosure on Financial Performance, Moderated by Institutional Ownership

2025-04-30T08:54:21+00:00

Financial performance is a description of the company's financial condition in a certain period that shows the company's ability to manage its resources. This study aims to analyze the effect of green accounting and CSR disclosure on financial performance, moderated by institutional ownership in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 - 2023. Financial performance projected by Return on assets (ROA). This test uses 50 samples of company data using purposive sampling method. Data analysis method using multiple linear regression. The results showed that green accounting which is proxied with Public Disclosure Program for Environmental Compliance (PROPER) predicate has a negative and significant effect on financial performance. CSR disclosure has a positive effect on financial performance. Institutional ownership moderates the influence of green accounting on financial performance and a negative moderator in the relationship between CSR disclosure and financial performance.

Islamicity Performance Index in Measuring the Financial Performance of Indonesian Islamic Banks

2025-04-30T08:54:21+00:00

The rapid growth of Islamic banking makes it necessary to measure the performance of Islamic banks using Islamic values as the basis. One method that can be used to evaluate the performance of Indonesian Islamic banks is the Islamicity Performance Index (IPI) method. This study aims to measure the financial performance of Indonesian Islamic Banks. This research design uses a quantitative descriptive approach. The data used in this study is the ratio of profit sharing ratio, zakat performance ratio, equitable distribution ratio, Islamic income vs non Islamic income ratio, Islamic investment vs Non- Islamic investment Ratio taken from the annual financial statements of Bank Syariah Indonesia Syariah in 2021-2024. The results of this study indicate that the performance of Bank Syariah Indonesia has not met all sharia standards. Of the 5 IPI ratios used, only 3 ratios consistently meet sharia criteria, namely the profit sharing ratio, Islamic investment vs. Non- Islamic investment ratio and Islamic income vs. Non- Islamic income ratio. While 2 ratios namely Equitable Distribution Ratio (EDR) and Zakat Performance Ratio (ZPR) do not meet the sharia criteria of IPI because there are still elements that are not in accordance with sharia principles.

The Effect of Balancing Funds and Tobacco Excise Revenue Sharing Funds (DBH CHT) on Regional Expenditure Budget in West Nusa Tenggara Province

2025-04-30T13:52:48+00:00

The purpose of this study is to analyze the effect of balancing funds and tobacco excise revenue sharing funds (DBH CHT). The method in this study uses a quantitative research method. The sample of this study was 10 regencies/cities in West Nusa Tenggara, by analyzing the regional revenue and expenditure budget for the 2020-2024 period. The analysis in this study is Partial Least Square (PLS). The results of the study indicate that balancing funds have an influence and are significant to the regional government spending budget. tobacco excise revenue sharing funds (DBH CHT) do not have an influence and are significant to the regional government spending budget. The Balancing Fund and Tobacco Excise Revenue Sharing Fund (DBH CHT) play an important role in supporting the Regional Budget (APBD). The Balancing Fund aims to reduce the fiscal gap between the central and regional governments, while DBH CHT specifically assists regions in financing strategic sectors such as health, law enforcement, and public welfare, especially those related to the tobacco industry. The presence of these funds strengthens regional fiscal capacity, encourages equitable development, and improves the quality of public services at the regional level.

Ratio Analysis of the Degree of Decentralization, Regional Financial Independence, Regional Financial Dependence, Effectiveness in the City of Medan Local Own-Source Revenue

2025-04-30T08:54:22+00:00

This research aims to analyze the degree of decentralization ratio, independence ratio, dependency ratio, and effectiveness ratio in local revenue Local Own-source Revenue reports in order to increase the financial independence of the Medan City Government during the 2021-2023 period. The type of analysis method used is quantitative analysis with a descriptive approach to Medan City PAD data during that period. The research results show that the degree of concentration for independence and effectiveness of Medan City's PAD has increased gradually from 2021 to 2023. However, the dependency ratio still shows quite high numbers, indicating that dependence on external sources of income is still a challenge. The implication of these findings is the need for further efforts to increase the financial independence of the Medan City Government by reducing dependence on external sources of income and increasing the efficiency of local revenue management.

The Influence of Transparency and Accountability on the Financial Management of Village-Owned Enterprises (BUMDes) in Suralaga Subdistric

2025-04-30T08:54:23+00:00

This study aims to analyze the influence of transparency and accountability on the financial management of Village-Owned Enterprises (BUMDes) in the Suralaga Sub-District. This means that the researcher seeks to determine the extent to which transparency and accountability affect the quality of financial management carried out by BUMDes administrators.The research method used is quantitative, which refers to an approach that emphasizes objective measurement of social phenomena through numerical data and statistical analysis.The data collection technique used in this study is a questionnaire, which serves to obtain primary data from respondents, namely BUMDes managers in the Suralaga Sub-District. The collected data were analyzed using multiple linear regression and Partial Least Squares-Structural Equation Modeling (PLS-SEM) through the SmartPLS software.The results of this study indicate that transparency does not affect the financial management of BUMDes in Suralaga District unless it is accompanied by adequate access and human resource capacity. In contrast, accountability has a significant effect on the financial management of BUMDes in the same area. Good accountability ensures that every use of funds, assets, and activities is properly reported and can be accounted for to both the public and the government.Transparency is defined as public access to data or information, along with clarity regarding government rules and services.

Accountability refers to the obligation to report and be answerable for an institution’s achievements or failures in fulfilling its predetermined vision and goals