JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

The Influence of Big Data, Compliance Risk Management, and Business Intelligence on Tax Compliance

2025-09-02T09:01:35+00:00

Advances in information technology have brought significant changes to various sectors, including tax administration. The use of technologies such as Big Data, Compliance Risk Management (CRM), and Business Intelligence (BI) is believed to improve taxpayer compliance by analysing large amounts of data and managing tax risks more effectively. This study aims to analyse the influence of Big Data, CRM, and BI on tax compliance levels in Indonesia. A quantitative approach was used, with data collected through questionnaires from Account Representatives at the Regional Office (Kanwil) of the Directorate General of Taxes (DJP) West Java I (Jabar I). The data was analysed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) model. The results of the study indicate that all three variables have a significant influence on tax compliance, with CRM as the dominant factor influencing taxpayer compliance. This study contributes to the development of technology-based taxation strategies and policy recommendations for tax authorities in improving tax management efficiency in the digital era.

The Influence of the Use of Accounting Information Systems and Understanding of EMKM SAK on the Quality of Financial Reports

2025-08-28T15:49:07+00:00

This study explores how the use of accounting information systems and understanding of EMKM SAK affect the quality of financial reports in MSMEs in East Lombok. Accounting information systems can help MSMEs optimize financial resources, while the application of EMKM SAK can help prepare credible, accountable, and objective financial reports. The method in this study uses a quantitative research method, the sample in this study were MSME actors in East Lombok Regency with a total of 70 respondents. The analysis in this study is Partial Least Square (PLS). The results of the study indicate that the use of accounting information systems has a positive and significant effect on the quality of financial reports in East Lombok. Understanding of micro, small and medium entity financial accounting standards (EMKM SAK) does not have a positive and insignificant effect on the quality of financial reports in East Lombok.

The Influence of Community Participation and Institutional Transparency on the Accountability of Village Financial Reports in Tebaban Village, Suralaga District

2025-09-02T09:03:16+00:00

This study aims to examine the extent to which community participation and institutional transparency influence the level of accountability in village financial reporting. The background of this research stems from the urgency of accountability as a key element in the management of village funds, along with indications that community participation remains limited to formal aspects, and that transparency practices have not yet been fully implemented optimally at the village level. The research was conducted in Tebaban Village, Suralaga District, East Lombok Regency, using a quantitative approach. Data were collected through questionnaires distributed to 57 respondents consisting of village officials and community representatives. Data analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, with the assistance of SmartPLS software. The findings reveal that the community participation variable does not have a significant influence on the accountability of village financial reports. This suggests that community involvement in financial management at the village level remains procedural rather than substantive. On the other hand, institutional transparency shows a significant and positive effect on accountability, reinforcing the assumption that open access to information can enhance accountability in the management of public finances. These findings contribute theoretically to the development of literature in the field of village financial governance, while also offering practical recommendations for village governments to strengthen transparency practices and encourage more meaningful and active community participation.

Event Study: The Impact of Government Regulation Number 47 of 2024 on the Stock Market Reaction of Financial Sector Companies Listed on the IDX

2025-09-02T09:04:27+00:00

The enactment of government regulation number 47 of 2024, which pertains to the elimination of non-performing loans for MSMEs, is constructive for MSMEs; however, investors have responded negatively. Utilizing a quantitative methodology, the investigation implements an event study. The research variables are abnormal return and trading volume activity, with a research observation period of 33 days. This period will include 16 days prior to the event, 16 days following the event, and 1 day during the policy enactment event. The purposive sampling technique was employed to select the sample from secondary data of 80 financial sector companies. Descriptive analysis tests, the Kolmogorov-Smirnov normality test, and the Paired Samples t-test hypothesis test comprise the research tests. The hypothesis test results suggest that the abnormal return variable does not exhibit any significant differences. Nevertheless, the trading volume activity variable exhibits a substantial disparity between the period prior to and following the policy enactment event. The findings of the research indicate that abnormal return are generally stable and decrease as trading volume activity increases. This suggests that investors are inclined to sell or release their shares when they are correlated, as evidenced by the abnormal return and declining stock price.

The Effect of Integrated Reporting on Firm Value with Good Corporate Governance as a Moderating Variable

2025-08-28T15:49:08+00:00

This study aims to investigate the relationship between integrated reporting and firm value, using the audit committee, a component of good corporate governance, as a moderating variable. The approach used in this research is quantitative. Firm annual reports from the Indonesia Stock Exchange website served as the main source of the secondary data used. Twelve manufacturing firms that were listed on the IDX and featured in the LQ-45 index between 2021 and 2023 make up the study's population. A purposive selection strategy was used to choose the sample, from which 36 observations were gathered. The tests that used and included in this study are moderated regression analysis (MRA), traditional assumption testing, descriptive statistical testing, and hypothesis testing. The study's findings demonstrate that integrated reporting has a substantial impact on firm value and that the audit committee acts as a moderating factor to strengthen the association between the two.

Detecting Financial Distress in the Technology Industry: The Moderating Role of Managerial Ownership

2025-09-02T09:05:44+00:00

This study investigates the influence of internal financial factors profitability and leverage on the likelihood of financial distress in technology companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. Using a quantitative approach with 102 data observations, the study also examines the moderating role of managerial ownership in these relationships. Results show that profitability has a significant negative effect on financial distress, indicating that higher profitability lowers the risk of financial trouble. Conversely, leverage has a significant positive effect, suggesting that greater debt levels increase the probability of financial distress. Furthermore, managerial ownership strengthens both the negative relationship between profitability and financial distress and the positive relationship between leverage and financial distress. These findings highlight the importance of sound financial management and corporate governance mechanisms in improving the financial stability of technology firms operating in high-risk, innovation-driven environments.

The Role of the Internal Audit Function in Moderating the Effect of Audit Committee Gender Diversity on Audit Quality

2025-08-28T15:49:08+00:00

This study examines how gender diversity on the audit committee board affects audit quality, with the internal audit function serving as a moderating factor. The study analyzed 321 firm-year observations based on the annual reports of manufacturing firm listed on Indonesia Stock Exchange listed between 2019 and 2023. This study uses PLS-SEM to examine a research hypothesis. Our findings provide new insights to describe that the resence of women makes the audit committee more diverse and able to have a higher impact on audit quality. They have high performance standards to demonstrate the importance of the audit committee's responsibility in the financial reporting and management monitoring process. The internal audit function has strengthened the effect of a gender diversity on audit quality. Theoretically, this study contributes to the development of literature related to agency theory. For potential investors, as a strategy, invest in companies that have quality audits due to the strong encouragement from companies with more gender-diverse audit committees. For the government, strengthen the policy of women leadership on corporate boards to improve good governance.

The Effect of Financial Leverage on Stock Return with Moderation of Corporate Social Responsibility Disclosure

2025-08-28T15:49:08+00:00

This research aims to assess how financial leverage affects stock returns while taking into account CSR disclosure as moderation. The research data were analyzed using panel data analysis. Secondary data in the study were taken from the 2013-2022 annual reports of banks listed on the Indonesia Stock Exchange (BEI). To measure the level of corporate social responsibility disclosure, the reporting standards of the Global Reporting Initiative (GRI) available through the ESGI data site were used. Sample selection was conducted using purposive sampling technique, which is a method that selects samples based on certain criteria relevant to the research objectives, and only samples that meet these criteria are used in the analysis. Data analysis using eviews12 which includes descriptive statistics, chow test analysis, classical assumption test, and equation (hypothesis testing). The research findings show that, when measured by the DER indicator, financial leverage significantly effects stock returns. However, if the DAR indicator is used to measure financial leverage, stock returns will decrease or have a negative effect. CSR disclosure moderates_kthe effect_ffinancial leverage on stock returns, if financial leverage uses the DER indicator in its measurement. However, CSR disclosure is not able to moderate the effect of financial leverage on stock returns if financial leverage uses DAR in its measurement. This study has several limitations, including a limited focus on the banking sector. In addition, the measurement of CSR disclosure is not based on specific criteria, but is adjusted to the disclosure of each company.

Quality of Financial Reporting: Importance of Quality in Accounting Information System and Information Technology

2025-09-02T09:06:59+00:00

Quality of information system and information technology are two important factors in developing the quality of financial reporting. Functional accounting information system can produce accurate, relevant, and timely information. On the other hand, optimal information technology can support the accuracy of financial data arrangement along with information integrity and security. The purpose of this study is to determine the contribution and influence of the quality of information system and information technology on the quality of financial reporting implemented in the National Land Agency of Bandung Regency. The study uses a quantitative approach with collected primary data through questionnaires and data processing using SmartPLS 4.1.1.2. The results show that the quality of accounting information system contributes 46,9% to the quality of financial reporting while information technology contributes 51.2%.

The Influence of Human Resource Competence and Utilization of Information Technology on the Quality of Financial Reports with Internal Control System as a Moderating Variable

2025-08-28T15:49:08+00:00

This study determines, examines, and analyzes internal control in moderating the utilization of information technology on financial statements quality at Perumda Wair Puan, Kabupaten Sikka. Furthermore, the research applies quantitatively with a causal approach. Independent variables were variables affected. Meanwhile, a dependent variable is a variable that is affected. The population to be studied in this research consists of the employees at the Perumda Wair Puan Office in Sikka Regency, totalling 114 individuals. The sampling was conducted through purposive sampling, focusing on civil servants in the accounting or finance department working at the Perumda Wair Puan Office in Sikka Regency. The number of respondents determined was 68 people out of 114. The data collection technique used purposive sampling. The data analysis technique used descriUITve statistics with MRA software. The result indicates that as follows (1) human resources competence has a negative effect on financial statements quality, (2) utilization of information technology has a negative effect on financial statements quality, (3) internal control systems strengthen the relationship between human resources competence and utilization of information technology on financial statements quality.

The Impact of Big Data Analytics on Audit Quality in the Digital Era

2025-08-28T15:49:09+00:00

This study aims to examine the impact of Big Data Analytics on Audit Quality using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach. The research involved 120 respondents consisting of auditors from Big Ten public accounting firms in Indonesia. The Big Data Analytics variable was measured based on five main dimensions: volume, velocity, variety, veracity, and value. The results indicate that Big Data Analytics has a positive and significant effect on Audit Quality. This relationship is demonstrated by a path coefficient in the moderate category, with a significance level below the five percent threshold. The coefficient of determination shows that nearly half of the variation in Audit Quality can be explained by Big Data Analytics. These findings confirm that effective implementation of Big Data Analytics can enhance the effectiveness, efficiency, and reliability of the audit process. The study also supports the application of the Technology Acceptance Model framework, where perceived usefulness and ease of use of technology contribute to improved audit quality. The practical implications of this research highlight the importance of data-driven strategies in enhancing audit quality in today's digital era.

Analysis of Factors Affecting Compliance with Motor Vehicle Tax Payments at Integrated one Stop Administration System (SAMSAT) Sipirok

2025-08-28T15:49:09+00:00

Motor vehicle tax serves as an important source of regional income. However, taxpayer compliance at the SAMSAT Sipirok remains relatively low, prompting the need for further research into the influencing factors. This study aims to analyze the effect of tax rates, tax knowledge, tax sanctions, and individual income both partially and simultaneously on motor vehicle taxpayer compliance at SAMSAT Sipirok. A quantitative method with a causal associative approach was employed. The research findings indicate that tax knowledge and individual income are the main factors driving taxpayer compliance. In contrast, tax rates and tax sanctions have not played an optimal role in enhancing compliance, as their implementation is considered neither strict nor consistent. Overall, the research model suggests that taxpayer compliance is more strongly influenced by understanding and economic conditions than by tax rates or sanctions. These findings contribute to the development of policy strategies, particularly through strengthening tax education and addressing the economic conditions of society.

Determination to Improve of Auditor Performance at the Financial Audit Agency Representing the Province of South Sumatra

2025-08-28T15:49:10+00:00

The performance of auditors is a very important element in an organization which assesses certain measures such as the quality of work, the amount of work completed and the timeliness planned, therefore individual performance can affect the work productivity of an organization. Auditor performance can also be influenced by internal and external factors which will affect how an auditor acts in making decisions, creating a reasonable opinion in accordance with the financial statements that occur. This study aims to analyze the role of emotional intelligence, time budget pressure and work-life balance on Auditor performance. This type of research uses primary data obtained from respondents' answers submitted to the Supreme Audit Agency of South Sumatra Province Representative. This research uses PLS-SEM software version 4.0. The results showed that Emotional Intelligence had no significant effect on auditor performance, while time budget pressure and work-life balance had a positive effect on auditor performance.

The Determinant Factor of Interest to Pay Zakat in Medan City Mosques Through Qris Using the Technology Acceptance Model (TAM) Approach

2025-09-03T02:43:47+00:00

This study explores various factors that influence people's interest in paying zakat, particularly those related to zakat knowledge, management transparency, service quality, and the level of religiosity. The research was conducted quantitatively in several mosques across Medan City, involving 60 selected respondents. Data were collected using a questionnaire and analyzed through multiple linear regression. The results of the study indicate that the variables of knowledge and perceived benefits have a positive and significant influence on the interest of zakat payers in paying zakat through QRIS at mosques in Medan City, while perceived risk has a negative but insignificant influence. Simultaneously, all three variables were found to have a positive and significant influence on the interest in using QRIS. These findings confirm that improving digital literacy and understanding the benefits of technology are the primary determinants in promoting the adoption of QRIS-based zakat payments in line with the Technology Acceptance Model (TAM) approach.

The Implementation of Digital Productive Zakat Management Strategy at Musa'adatul Ummah

2025-08-28T15:49:10+00:00

This study aims to analyze the strategy of productive zakat management in the digital era as implemented by the Zakat Management Institution Musa'adatul Ummah. A qualitative approach using a case study method was employed to gain in-depth understanding of the institution’s strategic efforts in empowering zakat recipients (mustahik). The findings reveal that the strategy focuses on the selection of potential mustahik, the provision of business capital in the form of non-repayable grants, and intensive mentoring in entrepreneurship. The institution has also begun utilizing digital technology to enhance efficiency and effectiveness, particularly in fundraising through digital platforms, program promotion via social media, and zakat distribution reporting in the form of digital infographics. However, the digitization process still faces several challenges, such as limited technological infrastructure, insufficient digital competence among human resources, and low digital literacy among mustahik. These findings highlight the need for institutional capacity building, the development of an integrated digital zakat system, and strategic collaboration with various stakeholders to support sustainable digital transformation in zakat management. This study contributes theoretically to the development of a digital-based zakat management model and practically offers insights for local zakat institutions to navigate the challenges of the digital era.

Determination of Compliance of Pottery MSME Taxpayers in Kasongan Tourism Village

2025-08-28T15:49:11+00:00

This study aims to determine the positive influence of Tax Socialization and Tax Authority Trust on Taxpayer Compliance mediated by Tax Payment Intention. This study discusses how Pottery MSMEs are tax-compliant. This research is quantitative because it uses numerical data processing. The subject of the study is 60 Pottery MSMEs with Tax Payer ID Number and banking credit above IDR 50 million with a business establishment period of more than 1 year. The sampling technique uses purposive sampling. Research uses descriptive and quantitative analysis methods with Structural Equation Modelling (SEM) approach mainly utilizing Partial Least Squares (PLS). The results of the study showed that Tax Socialization and Trust in Tax Authority had a positive effect on Tax Payment Intention, Tax Payment Intention had a positive impact on Taxpayer Compliance, and Tax Socialization and Trust in Tax Authority had a positive indirect influence through Intention to Pay Tax of Pottery MSME in Kasongan Tourism Village.

Effects of Energy Price Fluctuations on Stock Return of Energy Companies in Indonesia: The Effect of Macroeconomic Variables and Subsidy Policy

2025-08-28T15:49:11+00:00

This study aims to analyze the effect of global energy price fluctuations, inflation, interest rates, exchange rates, and subsidy policies on stock returns of energy companies listed on the Indonesia Stock Exchange. The method used is panel data regression with the Fixed Effects Model (FEM) approach to capture unique characteristics between companies and simultaneous time variations. The results show that energy prices have a positive influence on stock returns, while inflation, interest rates, and exchange rates tend to have a negative impact. Energy subsidy policies also show a relevant relationship to the stock performance of energy companies. The findings provide insights for investors and policy makers in considering energy price dynamics and macroeconomic factors in investment strategies and energy sector policies in Indonesia.

The Effect of Sustainability Reports, Capital Structure and Profitability Influence the Market Value of Indonesia Manufacturing Companies

2025-08-28T15:49:12+00:00

This study examines the effect of sustainability reports, capital structure, and profitability on the market value of manufacturing companies in Indonesia. The success in increasing company value impacts investor confidence; therefore, this study investigates whether sustainability disclosure, capital structure, and profitability contribute to firm valuation. The research population includes manufacturing firms listed on the Indonesia Stock Exchange (IDX) that received the PROPER award from the Ministry of Environment during 2017–2022. This study applies a quantitative approach using secondary data from audited financial reports, annual reports, and PROPER assessments. The analysis technique employed is Partial Least Squares (PLS) with SmartPLS 3.0. The results indicate that sustainability reports and profitability have a positive but insignificant effect on market value, while capital structure measured by the debt-to-equity ratio shows a negative and insignificant effect. These findings suggest that investors in Indonesia have not yet fully integrated non-financial disclosures and profitability measures into their valuation decisions. The study concludes that improving transparency in sustainability reporting and maintaining an optimal capital structure could enhance long-term firm value and strengthen investor trust.

Implementation of Green Accounting to Support the Sustainability of Our Tempe Kita MSMES in Kotapinang, South Labuhanbatu Regency

2025-09-02T09:08:48+00:00

This study aimed to analyze the implementation of green accounting in the traditional food sector MSME “Tempe Kita” in Kotapinang, South Labuhanbatu Regency, and its contribution to business sustainability. The research used a case study method with a qualitative approach through observation, in-depth interviews, and documentation. The results showed that the MSME had applied sustainability principles, particularly in waste management and resource efficiency, although these efforts had not been systematically documented. The adoption of green accounting principles remained limited, with no recognition of environmental assets and liabilities or integrated reporting. The MSME had allocated some environmental costs but had not yet covered all necessary cost categories. In general, the implementation of green accounting was still simple but demonstrated an initial commitment to sustainable practices. The study recommended the need for training, technical assistance, and the development of an environmental recording system suited to the capacity of MSME to enhance their contribution to sustainable development.

The Influence of Perceived Ease of use and Perceived Usefulness on the Intention to Reuse the Pintar Pay Application of KSP Pintu Air In Maumere City, Mediated by Trust

2025-08-28T15:49:12+00:00

The development of digital technology encourages cooperatives to transform their services through application-based systems, enhancing efficiency and member satisfaction. KSP Pintu Air, one of the largest cooperatives in Indonesia, has developed the Pintar Pay application to facilitate digital financial transactions for its members. However, the number of users of this application is still not proportional to the total number of cooperative members. This research aims to analyse the influence of perceived ease of use and perceived usefulness on the intention to use the Pintar Pay application, as well as the mediating role of trust in this relationship. The research approach employs a quantitative method, utilising Partial Least Squares (PLS) analysis on primary data collected from 354 respondents who use applications in the city of Maumere. The results show that perceived ease of use and perceived usefulness have a significant positive effect on the intention to use. Trust is proven to mediate the relationship between perceived ease of use and perceived usefulness on the intention to use. These findings highlight the importance of enhancing user trust through robust data security and system reliability to foster the adoption of digital cooperative applications.