JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

The Effect of Tax Sanctions and Tamansiswa's Leadership Trilogy on the Obedient Intentions of Prospective Taxpayers

Dewi Kusuma Wardani — 2024-08-26

a tax is an obligatory payment to the government that individuals or entities are legally required to make. This payment is non-negotiable, does not result in direct compensation, and is utilized by the state for the overall welfare of the people. Therefore, those who have met these requirements are obligated to pay the government by adhering to tax regulations. Taxpayer compliance can be defined as a behavior in which the taxpayer fulfills all obligations. This study aims to determine the effect of tax sanctions and the trilogy of tamansiswa leadership on the obedient intentions of prospective taxpayers. The object of this study is an Accounting student of Universitas Sarjana Wiyata Tamansiswa Yogyakarta. This study used a sample of 100 respondents who were active accounting students of Universitas Sarjanawiyata Tamansiswa Yogyakarta. Sampling method with convenience sampling method. Data analysis techniques are carried out by descriptive statistical analysis, classical assumption tests, multiple linear regression tests and SPSS-IBM Statistics 25 software. The results showed that tax sanctions had no effect on the compliant intentions of prospective taxpayers and the trilogy of tamansiswa leadership had a positive effect on the obedient intentions of prospective taxpayers.

The Influence of Financial Performance, Capital Structure, and Debt Policy, on Company Value With Company Size as Amoderation Variable

Sofiyana Sofiyana — 2024-08-26

Company value reflects investors' views of a company and is generally associated with the share price and profits earned. Financial performance, capital structure, and debt policy can all influence the rise and fall of a company's value. The aim of this research is to see whether financial performance, capital structure and debt policy influence company value, with company size as a moderating variable. The population of interest in this research are companies listed on the Jakarta Islamic Index (JII70) between 2020 and 2022. The data collection method used is exhaustive sampling or often called saturated sampling, where the entire population of companies in JII70 is used as the research sample. The results of the research show that financial performance has a positive effect on company value, capital structure has a negative effect on company value, debt policy and company size have no effect on company value, company size moderates capital structure on company value, and company size does not moderate financial performance and debt policy on company value.

Evaluation of Cloud Computing Implementation in Industry 4.0 at Cloud Infrastructure PT X

Muti Pertama Haqi — 2024-08-26

The research aims to analyse impact of digital transformation at PT X as cloud infrastructure provider. Digital transformation has been increased globally because they have their internet infrastructure well established, meanwhile in Indonesia still needs to develop which has 3% annually of development headway. The usage of internet increases every year in every activity so that it supports the digital transformation. This research conduct to analyse by using PESTEL analysis and TOE framework at PT X as cloud infrastructure provider. The issues are found, at first cloud is used as a massive storage for certain activity such as for office needs. However, currently activities have been changed to be daily activities in cyber world so that generates big data. The next issue, cloud has been considered as environmental friendly product because it reduces usage of resources meanwhile for data centre activity consumes massive amount electricity so that contributes to create carbon emission. Digital transformation forms from various kind of cyber activities, this could be as potential market for PT X to elaborate their business. Unfortunately PT X profitability has fluctuated in this 5 years when the demands of technology increase. This research is a qualitative method with case study approach and the instrument of research is by doing interview. Data were gained as primary and secondary data. Current research is using PESTEL analysis and TOE framework. This explains external factors which identified by PESTEL analysis could affect business strategy and TOE framework could determine kinds of innovation based on its character of technology so that these analysis could bring the decision of company strategy.

SWOT Analysis With Importance Performance Analysis (IPA) Model on QRIS Technology Service for MSMEs

Wahyu Pratama — 2024-08-26

This study applies Importance-Performance Analysis (IPA) and (Strengths, Weaknesses, Opportunities, and Threats) SWOT analysis to evaluate Quick Response Code for Payment (QRIS) technology services in Micro, Small, and Medium Enterprises (MSMEs). IPA results show variables in Quadrant I (top priority for improvement), Quadrant II (maintain quality), Quadrant III (low priority), and Quadrant IV (may be excessive). In this context, data security risks and QRIS controllability were identified as top priorities. SWOT analysis, based on IPA results, reveals MSME strengths in security risk control and QRIS controllability, as well as weaknesses in variables that are considered low-priority or possibly excessive. Opportunities lie in potential improvements to data security and QRIS controllability, while threats may arise from variables that are considered low priority or may be overrated. Recommendations involve focusing on developing data security, maintaining good service quality, and efficient resource allocation according to the needs of MSMEs.

Comparative Analysis of Factors Affecting Firm Value in the Conventional and Sharia Stock Index

Amanda Puspita Dewi — 2024-08-26

This research aims to determine the effect of liquidity, profitability, good corporate governance and investment opportunity set on firm value in conventional and sharia stock index, namely is in Investor33 Indeks an Jakarta Islamic Index listed on the Indonesia Stock Exchange (IDX) for the 2017-2022 period. The sample selection used a purposive sampling technique, 21 samples of companies from 48 populations of Indeks Investor33 and 11 samples of companies from 53 populations of Jakarta Islamic Index. The data collection technique used was secondary data with data analysis technique using panel data regression analysis and using Eviews 10 software. The best model was obtained, namely is Fixed Effect Model (FEM). Based on the results of this research, it shows that partial liquidity has no effect on firm value in Investor33 Indeks and Jakarta Islamic Index. Profitability partially has a positive effect on the firm value in Investor33 Indeks, while profitability has no effect on the firm value of Jakarta Islamic Index. Good corporate governance partially has no effect on the firm value of Indeks Investor33, while good corporate governance has a positive effect on the firm value of Jakarta Islamic Index. Investment opportunity set partially has a positive effect on the firm value of in Investor33 Indeks and Jakarta Islamic Index. Apart from that, simultaneously liquidity, profitability, good corporate governance and investment opportunity set influence the firm value of in Investor33 Indeks and Jakarta Islamic Index. In this research, the firm value on the conventional and sharia stock indexes with the best performance on the IDX cannot be separated from other factors that can influence investors in assessing a company.

The Influence of Implementation of Risk-Based Audit and Utilization of Information Technology on Tax Audit Quality

Fajar Maulana — 2024-08-26

The low quality of tax audits is one of the sources of tax disputes. Therefore, tax audit actions should be carried out optimally, effectively, efficiently, and with high quality. The purpose of this research is to determine the influence of the implementation of risk-based audit and the utilization of information technology on the quality of tax audits. The research method used in this study is a quantitative approach with a descriptive method through a survey conducted by distributing questionnaires to the respondents, the Heads of Tax Offices (KPP), in Jakarta and West Java regions, as well as the Middle Taxpayers Offices (KPP Madya) throughout Indonesia. The research obtained a sample of 44 respondents. The data analysis technique used is Multiple Linear Regression analysis with the assistance of SPSS Version 23 software. The results of this study indicate that the implementation of risk-based audit has a positive effect on the quality of tax audits. The utilization of information technology also has a positive effect on the quality of tax audits. Simultaneously, the implementation of risk-based audit and the utilization of information technology affect the quality of tax audits.

The Effect of Liquidity, Leverage, Company Size and Independent Board of Commisioners on Financial Distress

Ochadifa Salsabila Iswanto — 2024-08-26

Financial distress is a serious problem that threatens the sustainability of the company. The company's financial condition is very important, if the company's finances decline, the company must be prepared to improve the company's financial condition so that financial distress does not occur. This study aims to determine the effect of liquidity, leverage, company size and independent board of commissioners on financial distress. The sampling technique used purposive sampling with a total sample of 64 companies. The population in this study are energy sector mining companies listed on the Indonesia Stock Exchange in 2019-2022. The data used is secondary data. The results showed that liquidity has no effect on financial distress, leverage has a positive effect on financial distress, company size has a negative effect on financial distress, the board of independent commissioners has a positive effect on financial distress.

The Effect of Financial Distress and Capital Structure Moderated by Company Size

Teguh Erawati — 2024-08-26

Financial distress is a condition where the company’s finances are in unhealty or crisis and occurs before bankruptcy which is caused because the company does not always run in accordancee with the rules and regulations chaused because the company does not always run according to the plan. The purpose of this study is to examine the effect of profitability ratios and capital structure on the likelihood of financial distress in companies, as well as how company size moderates this relationship, with the aim of providing practical and theoretical insights for corporate financial management and helping investors to make better investment decisions. The sample used in the research is all manufacturing companies listed on the IDX in 2018-2021. The number of data 220 companies. The research method used is using the documentation method, namely data obtained from financial reports and annual reports of manufacturing companies listed on the IDX during the 2018-2021 research period. The data analysis technique uses descriptive statistical tests, classical assumption tests, and hypothesis testing in the form of multiple linear regression tests, F tests, R² tests and MRA tests. The significance level used in determining the research results is 0.05. The results of this research show that the profitability ratio does not have a significant effect on financial distress. Capital structure has a positive and significant effect on financial distress. This means that the higher the company's debt level, the more it can cause financial distress. Company size is able to moderate and significantly influence profitability on financial distress. Company size is not able to significantly moderate the influence of capital structure on financial distress.

Maximizing Retail Accounting Performance: A Synergy of Technology Assets and User Capability

Michael Michael — 2024-08-26

The widespread adoption of Accounting Information Systems (AIS) in Indonesian retail stores underscores its significance in enhancing operational efficiency and effectiveness, as consumer surveys indicate increased shopping ease and efficiency. This study, conducted with a sample of 150 employees from mini-market retail stores in Jakarta, employs a quantitative survey approach with SEM-PLS to examine the impact of technology assets and user capabilities on AIS performance. Results reveal significant effects of technology assets on AIS performance. Proficient user capabilities further enhance AIS performance, moderating the effect of technology assets. Theoretical implications highlight integrating technological knowledge and user skills in AIS design. In contrast, practical implications suggest investing in advanced technology and employee training to optimize AIS benefits, ultimately improving retail operations' efficiency, accuracy, and customer satisfaction. This research offers valuable insights for stakeholders to make informed decisions and address the challenges of intense competition in the retail industry.

The Impact of Good Corporate Governance Mechanisms on Bank Performance Through the Implementation of Green Banking

Susi Susilawati — 2024-08-26

Good corporate governance emphasizes the importance of effective supervision by the board of directors and audit committee in overseeing bank policies and practices, including environmental policies. A strong supervisory structure, which is a part of GCG, can assist banks in identifying, measuring, and managing environmental risks more effectively. Through proper risk management, banks can mitigate the likelihood of adverse impacts on the bank's financial performance. This study aims to analyze the effectiveness of supervision for the internal company policymakers on bank financial performance given the requirement for green banking disclosure. The research design is causality using organizations, i.e., banks listed on the IDX-IC Share (Indonesian Stock Exchange) for the 2019 – 2022 period as the unit of analysis. The number of samples consisted of 103 companies annual data, while the data analysis used unbalanced panel data regression. The research results show that good corporate governance mechanisms (gender diversity, board size) and green banking affect bank performance, while audit committee size does not affect bank performance. Gender diversity does not affect green banking, while board size and audit committee size affect green banking. Green banking is only able to moderate the influence of board size on the bank’s performance.

Analysis the Influence of Environmental, Social, and Governance (ESG) Disclosure, Earnings Management and Ceo Narcissm on Firm Value

Enny Prayogo — 2024-08-26

The primary goal in establishing a company is to achieve maximum profits, enchance shareholders’ wealth, and increase the value of the company. Paying attention to environmental, social and governance (ESG) issues is a critical component of maximing business value. In addition, another factor that is considered capable of influencing company value and is closely related to corporate governance is profit management practices. In terms of company management, the existence of CEO is thought to have the potential to influence a firm’s value in the eyes of investors. This study aims to examine the effects of environmental, social, and governance (ESG) disclosure, earnings management, and CEO narcissism on firm value. The research population consists of all public companies listed on the Indonesia Stock Exchange from 2019 to 2022. The research sample includes 42 public companies selected using the purposive sampling method. The data analysis method used multiple regression and testing the T and F hypotheses. The findings indicate that partially, ESG disclosure and CEO narcissism do not have a significant influence on firm value, while earnings management has a positive influence on firm value. However, simultaneously, ESG disclosure, earnings management and CEO narcissism have a significant influence on firm value.

Impact of Fluctuating BI 7-Day Reverse Repo Rate Movement on Jakarta Composite Index Value: Date-Regular Frequency Data

Jufri Yandes — 2024-08-26

A study was conducted to explore the impact of fluctuating BI 7-Day Reverse Repo Rate (BI7DRR) movements on the value of Jakarta Composite Index (JCI) in the Indonesian capital market using statistical techniques, focusing on understanding existing knowledge gaps. Through experiments using Date-Regular Frequency data type in linear regression analysis for the period of January 2023 (2023M01) to December 2023 (2023M12). The data has passed the normality, heteroscedasticity, and autocorrelation tests, this study showed that there's a pretty big impact of BI7DRR on JCI, especially when it comes to the fluctuating movement. The results of the analysis show that the volatile movement of BI7DRR has a measurable impact on the value of JCI, reinforced and supported by the results of previous studies whose results can strengthen the findings with a positive constant regression coefficient and supportive hypothesis test results. The results obtained are expected to provide valuable insights for investors, market analysts, and especially policy makers on how the fluctuating movement of BI7DRR can affect the dynamics of the stock market in Indonesia, especially the value of JCI in order to maintain a sustainable economy.

Analysis of Factors Influencing Stock Prices of Companies in the LQ45 Index: A Study Period From 2019 to 2022

Ayi Astuti — 2024-08-26

The stock market plays a crucial role in the allocation of capital and the economic growth of a country, including Indonesia. This study aims to identify the factors that influence the stock prices of companies within the LQ45 Index during the 2019-2022 period. Through an empirical analysis approach, this research explores the impact of capital structure (Debt to Equity Ratio - DER), liquidity (Cash Ratio), ownership structure (Institutional and Managerial Ownership), and company size on stock prices.This study aims to analyze the factors influencing stock prices of companies listed in the LQ45 Index during the period of 2019-2022. Financial data and market information were collected to identify significant factors affecting stock prices. The study employed multiple linear regression analysis to explore the relationship between independent variables, namely capital structure (DER), liquidity (Cash ratio), ownership structure (KI and KM), and company size (SIZE), with stock prices. The results show that, in this context, Institutional Ownership (KI) has a significant positive effect on stock prices, while Company Size (SIZE) also has a significant influence. These findings indicate that these factors collectively contribute to determining stock prices. The implications of this research provide a deeper understanding of the factors influencing stock price behavior in the capital market.

Exploring the Impacts of Green Accounting, Sustainability Report Disclosure, and Environmental Investment on Financial Performance

Alexandra Theresia Pureheart Saenggo — 2024-08-26

The operational activities of companies produce hazardous waste, frequently leading to environmental pollution. In fact, companies also have an obligation to maintain and protect the environment. This primary objective of this study is to examine the effect of green accounting, disclosure of sustainability reporting, and environmental investment on company’s financial performance. This study uses a quantitative approach with a population of companies in the mining and medical sectors listed on the Indonesia Stock Exchange (IDX) during 2021-2022. The analysis technique used is multiple linear regression analysis. The sample of this study consisted of 64 energy and healthcare companies that met certain criteria, using purposive sampling techniques, so that the total sample analyzed was 64 companies with 128 observations. The results showed that sustainability reporting and environmental investment affects the company's financial performance, while green accounting has no effect on the company's financial performance. The implication of this study shows the importance of companies in improving the company's image which will indirectly impact on improving the company's financial performance through environmental investment and sustainability reporting.

The Influence of Cash Flow, Net Profit and Company Size on Company Stock Prices in Automotive and Component Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2022 Period

Putri Atika Surya Sakinah — 2024-08-26

This research aims to determine the influence of cash flow, net profit and company size on stock prices in Automotive and Components Subsector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The factors tested in this research are cash flow, net profit, and company size as independent variables, while stock prices is the dependent variable. The research method used in this research is descriptive and verification methods. The population in this research is the Automotive and Components Subsector companies listed on the Indonesia Stock Exchange for the 2019-2021 period, totaling 12 companies. The sampling technique used was non-probability sampling with a saturated sampling method, so the total sample was 12 companies. The data analysis used is panel data analysis using the Eviews 13 program. The research results show that cash flow, net profit and company size affect stock prices. Apart from that, the research results also show that the influence of cash flow, net profit and company size in contributing to stock prices is 65.3%.

The Effect of Tax Sanctions, Modern Tax Administration System, E-Filing and Tax Volunteers on Taxpayer Compliance

Andri Indrawan — 2024-08-26

This study aims to analyze the factors that influence taxpayer compliance. By using empirical data and case studies By analyzing the influence of tax sanctions, modern tax administration systems, e-filing and tax volunteers on taxpayer compliance.

The method in this study is a type of research that uses associative quantitative research methods and sampling techniques, namely random sampling on UMKM taxpayers registered at the Sukabumi Pratama Tax Office. To determine the size of the sample in this study, the Slovin formula was used in its calculations and 100 samples were obtained. Based on the results of statistical tests that tax sanctions and modern tax systems do not affect taxpayer compliance and the results of statistical tests show that E-filing, tax volunteers have a positive effect on taxpayer compliance.

The taxpayer compliance variable can be explained by the E-filing and tax volunteers variables by 33.6%. The remaining 66.4% is influenced by other factors not examined in this study, such as tax knowledge, taxpayer awareness, education level, and other factors that have the potential to influence taxpayer compliance.

The Influence of Profitability and Leverage on Tax Avoidance with Transfer Pricing as a Moderating Variable (Mining Sector Companies Listed on IDX 2019-2023)

Dana Puspitasari — 2024-08-26

The study aims to examine and analyze the influence of profitability and leverage on tax avoidance with transfer pricing as a moderating variable. The research uses a quantitative approach. The population in this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the years 2019-2023. The sample was selected using purposive sampling method, and based on predetermined criteria, a sample of 20 companies was obtained. The data used is secondary data obtained from the financial statements of the sampled companies. Data was analyzed using the Partial Least Square (PLS) technique. The results of this study indicate that profitability has a significant positive effect on tax avoidance, leverage has a negative and insignificant effect on tax avoidance, transfer pricing is unable to moderate the effect of profitability on tax avoidance, whereas transfer pricing can strengthen the negative effect of leverage on tax avoidance.

The Impact of Financial Performance and Audit Opinion on the Stock Price of Technology Companies

Andrea Safina Wibowo — 2024-08-26

The technology company's commitment to growth and sustainability has placed it in a favorable position for potential development on the stock exchange. This research examined how return on equity, net profit margin, debt-equity ratio, price-earnings ratio, and audit opinion influence stock prices. The study used quantitative methods and focused on companies in the technology sector listed on the Indonesian Stock Exchange (IDX) from 2020 to 2023. The analysis involved double linear regression using SPSS version 25 software. Using purposive sampling, the study selected 18 technology sector companies based on specific criteria, resulting in 72 samples for analysis. The study revealed that return on equity (ROE), price-earnings ratio (PER), and audit opinions have a significant impact on stock prices. In contrast, net profit margin (NPM) and debt-equity ratio (DER) does not impact the stock prices.

The Cost Accounting and Finance Management Analysis Young Coconut Waste Business

Nur Zeina Maya Sari — 2024-08-26

This research to find out about cost accounting and financial management of coconut shell waste produced in Bandung. Cost Accounting can be seen from the decrease in variable cost of young coconut waste. Then Financial Management for young coconut entrepreneurs by planning Break event point , Internal Rate of return and Benefit cost ratio. The lack of cost accounting records is an obstacle for coconut traders. Without proper planning, young coconut waste. Young coconut waste actually has high cost accounting and finance management it further processed with a touch of technology and the creativity and innovation of humans who care about this. Many research and community service activities have utilized young coconut waste into various products that have high value. The cost accounting and finance management of young coconut waste based on literature studies and empirical studies of young coconut business people as well as the design of a machine for chopping young coconut waste to become a new product that has added value. The method used is descriptive quantitative research with a case study of young coconut traders in the Gelora Bandung Lautan Api (GBLA). The results of the feasibility analysis with technical aspects using a machine for chopping young coconuts into cocopeat and coco obtained a, Cost Accounting: internal rate of return (RR) = 21 % and yield point (BEP) = 27,373 kg of coco, with finance management benefit cost ratio (BCR) = 2.05 achieved in the first year. The research position was carried out in Bandung after the FGD (forum group discussion) process. The benefit is to find out the influence of cost accounting and financial management on coconut shell waste. Answering the problems of MSME actors in cost accounting, young coconut financial management and knowledge development.

Business Intelligence Dashboard for Financial Performance Analysis of Public Service Agency Using Microsoft Power BI

Damayanti Larasati — 2024-08-26

This research discusses the use of business intelligence dashboard for financial performance analysis at the BRIN Technology Service Center Public Service Agency, focusing on the decrease of BLU cash balance. The factors that affect the ups and downs of the BLU cash balance are the total revenue realization and the total revenue expenditure realization in the current year. Business Intelligence (BI) is one of the tools that allows organizations to access and analyze data and information to improve and optimize decisions and performance. In Indonesia, there has not been much research related to the implementation of business intelligence dashboards for financial performance analysis in public service agencies. The research aims to create a business intelligence dashboard that can provide insight to leaders in making decisions to increase BLU cash balances. This research uses a qualitative descriptive method, and the system development method uses a business intelligence roadmap approach. The result of this research is that with the help of the BI dashboard, executives can gain insight to increase Blu's cash balance, improvements in receivables management are needed and they need to be more selective in choosing partners who use technology services.