Accounting Studies and Tax Journal (COUNT)
Accounting Studies and Tax Journal (COUNT) is reviewed covers theoretical and applied research in the field of Accounting and Tax. As an information and communication media for practitioners, researchers and academics who are interested in the field of Accounting (Finance, Bussiness, Auditing and Tax) . COUNT Journal always publish 12 times in a year, every Month. Research Scopes: Financial Accounting, Cost Accounting, Management Accounting, Auditing, Tax, Accounting System Information, Islamic Principal Accounting, Public Sector Accounting.
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING
Persaingan bisnis yang semakin meningkat menuntut perusahaan untuk menerapkan tata kelola yang baik serta memperhatikan tanggung jawab sosial guna meningkatkan kinerja dan nilai perusahaan. Penelitian ini bertujuan menganalisis pengaruh Good corporate governance (GCG) dan Corporate social responsibility (CSR) terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening pada perusahaan sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Penelitian ini menggunakan metode kuantitatif dengan desain asosiatif. Sampel terdiri dari 8 perusahaan dengan total 40 observasi. Data sekunder diperoleh melalui laporan keuangan tahunan dan dianalisis menggunakan teknik Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa GCG dan CSR berpengaruh positif terhadap profitabilitas serta berpengaruh langsung terhadap nilai perusahaan. Profitabilitas juga terbukti meningkatkan nilai perusahaan dan berperan sebagai variabel mediasi antara CG dan CSR terhadap nilai perusahaan. Kesimpulan penelitian menegaskan bahwa penerapan tata kelola yang baik dan pelaksanaan tanggung jawab sosial yang memadai berkontribusi pada peningkatan profitabilitas dan nilai perusahaan. Implikasi penelitian menekankan pentingnya konsistensi praktik GCG dan CSR untuk memperkuat kinerja keuangan dan reputasi perusahaan
Good corporate governance, Corporate social responsibility, Profitabilitas, Nilai Perusahaan
Copyright (c) 2026 Ayu Nita, Judi Suharsono, Elok Dwi Vidiyastutik (Author) https://creativecommons.org/licenses/by-nc/4.0
AUDITOR’S ABILITY DETECT FRAUD: EXPERIENCE, PROFESSIONAL SKEPTICISM, TIME PRESSURE, COMPETENCE
This research explores how professional skepticism, time pressure, and competence influence auditors’ effectiveness in detecting fraud, with experience functioning as a moderating variable. The study targeted 119 auditors from the Inspectorate Office in the Luwu Raya region, from which 104 were selected using purposive sampling based on specific criteria. Hypothesis testing was conducted through Multiple Regression Analysis and Moderated Regression Analysis (MRA). The results indicate that both professional skepticism and competence positively and significantly impact auditors’ fraud detection capabilities. Conversely, time pressure does not exhibit a significant effect. Furthermore, experience moderates the relationships between professional skepticism, time pressure, and competence with fraud detection ability, acting as a strengthening factor. This suggests that auditors with greater experience are better positioned to apply their skepticism, manage time-related challenges, and utilize their competence effectively in uncovering fraud. The study contributes to the existing literature by presenting a framework that highlights the interrelation of these factors in fraud detection, while also supporting attribution theory by emphasizing the role of professional traits and experience in enhancing audit performance
Professional Skepticism, Time Pressure, Competence, Experience, Fraud Detection
Copyright (c) 2026 Wahyudi Wahyudi, Haliah Haliah, Nirwana Nirwana, Yulitasari Yulitasari (Author) https://creativecommons.org/licenses/by-nc/4.0
PENERAPAN ANALISIS COST–VOLUME–PROFIT DALAM MENENTUKAN TARGET LABA UMKM PABRIK TAHU KIAMBANG
Penelitian ini bertujuan untuk menganalisis penerapan Cost–Volume–Profit (CVP) sebagai alat perencanaan laba pada UMKM Pabrik Tahu Kiambang di Kabupaten Tanah Datar. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan data primer yang diperoleh melalui wawancara dan observasi langsung. Analisis CVP dilakukan melalui perhitungan Break Even Point (BEP), Margin of Safety (MOS), dan Operating Leverage (OL). Hasil penelitian menunjukkan bahwa UMKM memiliki penjualan sebesar Rp180.000.000 per bulan dengan laba Rp56.290.000. Titik impas tercapai pada penjualan 112 papan tahu. Untuk mencapai target laba Rp70.000.000, UMKM harus meningkatkan penjualan menjadi 4.450 papan tahu per bulan. Nilai MOS sebesar 96,8% menunjukkan posisi usaha relatif aman, sementara nilai OL sebesar 1,032 menandakan sensitivitas laba yang rendah terhadap perubahan penjualan. Analisis CVP dapat membantu UMKM dalam pengambilan keputusan perencanaan laba secara lebih terstruktur.
UMKM, Cost Volume Profit (CVP); Break Event Point (BEP); Margin of Savings (CVP); Operating Leverage (OL)
Copyright (c) 2025 Ramadanis Ramadanis, Mega Rahmi, Lusi Ramadhani, Mutia Nur Sahirah, Rahma Aliya Marta, Zaskia Putri Ramadhani Yusman (Author) https://creativecommons.org/licenses/by-nc/4.0
ANALISIS DIFERENSIAL DALAM MENENTUKAN KETEPATAN KEPUTUSAN MAKE OR BUY
Penelitian ini bertujuan untuk menganalisis ketepatan pengambilan keputusan pemilik usaha UMKM Tungku Dakak-dakak Kurnia dalam hal make or buy produk rakik kacang pada UMKM Tungku Dakak-dakak Kurnia dengan menggunakan analisis diferensial biaya. UMKM ini menghadapi permasalahan kenaikan harga bahan baku serta belum diterapkannya sistem pencatatan biaya produksi yang terstruktur, sehingga keputusan produksi cenderung didasarkan pada intuisi pemilik usaha. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan data primer yang diperoleh melalui observasi lapangan dan wawancara langsung dengan pemilik usaha. Analisis diferensial digunakan untuk membandingkan biaya relevan antara alternatif memproduksi sendiri dan membeli produk dari pihak ketiga. Hasil penelitian menunjukkan bahwa alternatif memproduksi sendiri menghasilkan total biaya yang lebih rendah dibandingkan membeli dari pemasok luar, sehingga lebih menguntungkan bagi UMKM. Temuan ini mengindikasikan bahwa keputusan pemilik usaha untuk membeli produk dari pihak luar belum sesuai dengan kondisi biaya yang sebenarnya. Penelitian ini memberikan implikasi praktis bagi UMKM dalam meningkatkan efisiensi biaya dan mendukung pengambilan keputusan manajerial berbasis analisis biaya yang rasional.
analisis diferensial; make or buy; biaya relevan; keputusan manajerial; UMKM.
Copyright (c) 2025 Ramadanis Ramadanis, Mega Rahmi, Retno Rantika, Sari Uswatun Hasanah, Selfi Gusti Meliza, Violeta Yulia Putri (Author) https://creativecommons.org/licenses/by-nc/4.0
RELEVANSI METODE ACTIVITY BASED COSTING DALAM PENGENDALIAN BIAYA PRODUKSI UMKM
Penelitian ini bertujuan untuk melihat relevansi metode Activity Based Costing (ABC) pada UMKM Pabrik Tahu dan Tempe Bu Haji Esi yang berlokasi di Batusangkar dengan membandingkannya dengan metode tradisional. Penghitungan biaya produksi masih dilakukan dengan cara tradisional sehingga tidak menunjukkan penggunaan sumber daya dengan akurat. Penelitian ini merupakan penelitian lapangan dengan pendekatan kuantitatif. Data dikumpulkan melalui observasi dan wawancara dengan pemilik serta karyawan yang terlibat langsung dalam proses produksi. Temuan penelitian menunjukkan bahwa metode Activity Based Costing dapat mengklasifikasikan biaya lebih akurat, karena pembebanan biaya dilakukan berdasarkan aktivitas seperti merendam, menggiling, merebus, mencetak, dan mengirim. Sehingga setiap produk menanggung biaya sesuai dengan aktivitas yang terjadi secara nyata. Penerapan metode ini membantu pemilik usaha memahami struktur biaya dan meningkatkan pengelolaan biaya secara lebih efisien.
Activity Based Costing; UMKM; Analisis Biaya
Copyright (c) 2025 Ramadanis Ramadanis, Mega Rahmi, Doli Zulmita, Nurhasnah Nurhasnah, Salwa Assyfa Yusri, Zana Seftiani (Author) https://creativecommons.org/licenses/by-nc/4.0
PERAN ANGGARAN OPERASIONAL DALAM PENGENDALIAN BIAYA DAN PERENCANAAN LABA
Tujuan penelitian ini adalah untuk menganalisis peran anggaran operasional dalam pengendalian biaya dan perencanaan laba pada UMKM yang bergerak di bidang kuliner Keripik Balado IIM di Kabupaten Tanah Datar. Keripik Balado IIM selama ini belum menerapkan sistem penganggaran secara formal, sehingga mengakibatkan pengendalian terhadap biaya dan perencanaan atas laba belum optimal. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara dan dokumentasi, kemudian dianalisis dengan menyusun komponen anggaran operasional yang meliputi anggaran penjualan, produksi, bahan baku langsung, tenaga kerja langsung, overhead, hingga laporan laba rugi yang dianggarkan. Hasil penelitian menunjukkan bahwa penyusunan anggaran operasional secara sistematis mampu membantu UMKM dalam mengendalikan biaya produksi dan memperkirakan laba secara lebih terukur. Temuan ini menegaskan bahwa anggaran operasional berperan penting sebagai alat manajerial dalam meningkatkan efisiensi dan keberlanjutan usaha UMKM.
Anggaran Operasional; Pengendalian Biaya; Perencanaan Laba; UMKM
Copyright (c) 2025 Ramadanis Ramadanis, Mega Rahmi, Suci Rahmadani, Viola Agnesya, Mery Handayani, Zainia Jannah (Author) https://creativecommons.org/licenses/by-nc/4.0
EFISIENSI BERBASIS ANGGARAN: PERENCANAAN DAN PENGENDALIAN BIAYA BAHAN BAKU PADA USAHA KERUPUK SAGU
Sebagian besar masyarakat berinvestasi dalam usaha mikro kecil dan menengah (UMKM) untuk memperoleh pendapatan, tetapi seringkali mengalami kesulitan dalam melakukan perencanaan dan pengendalian terhadap biaya bahan baku yang digunakan. Begitu juga UMKM kerupuk sagu milik Ibu Deni Deswita menghadapi kendala kelangkaan tepung sagu dan fluktuasi harga bahan baku. Penelitian ini bertujuan untuk merencanakan dan mengendalikan biaya bahan baku yang digunakan oleh UMKM kerupuk sagu milik Ibu Deni Deswita. Menggunakan pendekatan deskriptif kuantitatif, penelitian ini menjelaskan secara rinci kondisi produksi, penggunaan bahan baku dan proses perencanaan anggaran yang dilakukan oleh UMKM. Berdasarkan perhitungan menggunakan metode Least Square. Anggaran pembelian bahan baku tahun 2026 mencapai Rp11.922.793.344, sedangkan total pemakaian sebesar Rp11.809.894.272. Selisih sebesar Rp112.899.072 menunjukkan jumlah persediaan akhir, sekaligus mencerminkan bahwa pengendalian bahan baku telah berjalan efektif tanpa adanya pemborosan yang signifikan.
Anggaran produksi; Pengendalian bahan baku; Metode least Square; Ramalan Penjualan
Copyright (c) 2025 Mega Rahmi, Ramadanis Ramadanis, Fatmawati Fatmawati, Fira Amanda Putri, Cindy Arya Zona, Jeni Sopianti (Author) https://creativecommons.org/licenses/by-nc/4.0
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING (ABC) PADA UMKM VIROOM CRAFT
Penelitian ini bertujuan untuk menganalisis penerapan metode Activity Based Costing (ABC) dalam menentukan harga pokok produksi pada UMKM Viroom Craft, sebuah usaha kerajinan ecoprint di Kabupaten Tanah Datar. Selama ini, UMKM menggunakan metode tradisional sehingga pembebanan biaya masih kurang akurat dan dapat mempengaruhi keputusan manajemen. Penelitian dilakukan dengan pendekatan deskriptif kualitatif melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa metode ABC mampu memberikan perhitungan biaya yang lebih rinci berdasarkan aktivitas seperti pengolahan bahan, proses ecoprint, pemotongan, perakitan, pengendalian kualitas, dan pengemasan. Dengan pembagian biaya yang lebih tepat, UMKM dapat mengetahui konsumsi biaya setiap produk secara lebih akurat. Penerapan ABC juga membantu manajemen dalam menilai efisiensi proses produksi, menetapkan harga jual yang lebih rasional, serta meningkatkan akurasi informasi biaya untuk pengambilan keputusan. Secara keseluruhan, metode ABC memberikan manfaat signifikan bagi UMKM dalam meningkatkan efektivitas perhitungan biaya produksi dan mendukung perencanaan usaha.
Activity Based Costing; Harga Pokok Produksi; UMKM; Viroom Craft; Biaya Produksi
Copyright (c) 2025 Mega Rahmi, Ramadanis Ramadanis, Hanif Hidayatullah, Fakri Fakri, Hafizah Fauziah Hasibuan (Author) https://creativecommons.org/licenses/by-nc/4.0
PERBANDINGAN AKURASI DAN EFISIENSI ALOKASI BIAYA PRODUKSI: STUDI KASUS METODE BIAYA TRADISIONAL VS. ACTIVITY-BASED COSTING
Penelitian ini dilakukan untuk mengevaluasi tingkat efisiensi biaya produksi dengan membandingkan penerapan metode perhitungan biaya konvensional dan metode Activity-Based Costing (ABC) pada UMKM Kopi Sahabat Baru yang berada di Kecamatan Sungai Tarab, Kabupaten Tanah Datar. Penelitian menggunakan pendekatan kuantitatif dengan desain studi kasus. Sumber data terdiri atas data primer yang diperoleh melalui wawancara dan pengamatan langsung di lapangan, serta data sekunder yang berasal dari literatur ilmiah dan dokumen pendukung terkait. Proses analisis dilakukan dengan menghitung HPP menggunakan metode tradisional dan metode ABC berdasarkan aktivitas utama dalam kegiatan produksi, antara lain proses penyangraian, pendinginan, penggilingan, pengayakan, pengemasan, hingga distribusi produk. Temuan penelitian menunjukkan bahwa walaupun total HPP dan laba bersih yang dihasilkan tidak menunjukkan perbedaan yang signifikan, metode ABC mampu memberikan pembebanan biaya yang lebih tepat karena alokasi biaya disesuaikan dengan tingkat pemanfaatan aktivitas secara nyata. Selain itu, metode ABC juga dapat mengungkap aktivitas yang menyerap biaya paling besar, yaitu tahap penyangraian, sehingga dapat dimanfaatkan sebagai dasar pertimbangan manajemen dalam pengendalian biaya dan peningkatan efisiensi produksi. Oleh karena itu, penerapan metode Activity-Based Costing dinilai lebih efektif dalam mendukung efisiensi biaya produksi, penentuan harga jual yang lebih akurat, serta pencapaian margin laba yang optimal pada UMKM Kopi Sahabat Baru.
Efisiensi Biaya Produksi; Activity-Based Costing; Biaya Produksi; Efisiensi Biaya; UMKM
Copyright (c) 2025 Mega Rahmi, Ramadanis Ramadanis, Assyfatul Jamila, Muhammad Yazid, Naysilla Rasya, Nur Rahmad Alif (Author) https://creativecommons.org/licenses/by-nc/4.0
ANALISIS PENILAIAN DAN PERLAKUAN PINJAMAN TAK TERTAGIH BERDASARKAN METODE CADANGAN SERTA PENGARUHNYA TERHADAP LAPORAN KEUANGAN
Pinjaman tak tertagih merupakan risiko keuangan kritis bagi koperasi yang sering kali menyebabkan pelaporan keuangan tidak realistis dan menurunkan keberlanjutan lembaga. Tujuan: Penelitian ini bertujuan untuk menganalisis penilaian dan perlakuan akuntansi pinjaman tak tertagih menggunakan metode cadangan serta dampaknya terhadap laporan keuangan KPRI Prima Husada Kota Kediri. Metode: Pendekatan kuantitatif deskriptif digunakan dengan memanfaatkan data primer dan sekunder melalui wawancara serta dokumentasi laporan keuangan periode 2021-2023. Analisis dilakukan dengan mengubah metode penghapusan langsung menjadi metode cadangan berdasarkan skedul umur piutang. Hasil: Temuan menunjukkan bahwa penerapan metode cadangan memberikan representasi yang lebih akurat mengenai nilai realisasi bersih piutang. Namun, transisi ini secara signifikan menurunkan Sisa Hasil Usaha (SHU) yang dilaporkan, bahkan menghasilkan nilai minus pada tahun 2022 dan 2023, akibat pengakuan beban kerugian yang substansial. Kesimpulan: Adopsi metode cadangan sangat penting untuk transparansi keuangan dan penilaian aset yang hati-hati. Koperasi disarankan untuk mengkategorikan piutang berdasarkan umur secara sistematis untuk memitigasi risiko dan menjaga kesehatan keuangan jangka panjang.
Laporan Keuangan, Metode Cadangan, Penuaan Piutang, Pinjaman Tak Tertagih.
Copyright (c) 2025 Reffy Karunia Putri, Akhmad Naruli, Ahmad Yani (Author) https://creativecommons.org/licenses/by-nc/4.0
THE ROLE OF FORENSIC ACCOUNTING IN DETECTING AND PREVENTING FINANCIAL CRIMES IN THE CORPORATE SECTOR
This study aims to evaluate the effectiveness of forensic accounting in detecting and preventing financial crimes in the corporate sector through a forensic approach.narrative reviewsemi-systematic review of the literature from 2010–2025. The results of the synthesis show that the application of forensic accounting supported by strong corporate governance, professional auditor competence, and the use of digital technology such as artificial intelligence and big data analytics significantly improve fraud detection and prevention capabilities. However, its effectiveness is still influenced by contextual factors such as organizational culture, managerial support, and the regulatory environment. Theoretically, this study integrates Agency Theory And Fraud Triangle Theory to explain the role of forensic accounting in reducing agency conflicts and opportunities for fraud. These findings underscore the importance of forensic audits as a preventive and strategic mechanism for strengthening corporate transparency, accountability, and financial integrity.
Forensic Accounting, Financial Crime, Corporate Governance, Fraud Prevention, Investigative Audit,Agency Theory, Fraud Triangle Theory.
Copyright (c) 2025 Muhammad Hidayat, Eko Prasetyo (Author) https://creativecommons.org/licenses/by-nc/4.0
ANALYSIS OF THE EFFECT OF VALUE-ADDED TAX IMPLEMENTATION ON TAX REVENUE AT KPP PRATAMA KEDIRI
This study analyzes the impact of the implementation of Value Added Tax (VAT) on tax revenue at the Pratama Tax Office in Kediri. The method used is descriptive qualitative, employing document analysis and interviews with entrepreneurs, consultants, and tax officers. The results indicate that the implementation of VAT significantly contributes to tax revenue, but varying levels of understanding among Taxable Entrepreneurs (PKP) pose major challenges. The increase in the VAT rate from 10% to 12% has the potential to reduce purchasing power, especially among low-income groups. This study is consistent with previous findings that indicate an increase in VAT rates can enhance state revenue but may also risk decreasing consumption. It is recommended that the Pratama Tax Office in Kediri enhance tax education programs and enforce stricter compliance monitoring to raise PKP awareness. Thus, it is hoped that VAT revenue can be optimized and support sustainable economic growth.
VAT, Tax Revenue, Taxable Person for VAT Purposes Compliance, VAT Rate, Inflation
Copyright (c) 2025 Hella Laras Tika, Srikalimah Srikalimah, Imarotus Suaidah (Author) https://creativecommons.org/licenses/by-nc/4.0
THE IMPACT OF TAX AUDITS AND TAX ARREARS COLLECTION ON TAX REVENUE: A CASE STUDY AT KPP PRATAMA KEDIRI
This study investigates the effect of tax audit implementation and tax arrears collection on tax revenue at KPP Pratama Kediri, Indonesia. The research is grounded in the ongoing challenge of improving tax compliance and revenue collection in a self-assessment tax system. Employing a quantitative research design, data were collected through questionnaires distributed to 90 business taxpayers selected using purposive sampling. Statistical analyses, including multiple linear regression, were applied to examine the relationships. The findings reveal that both tax audits and tax arrears collection significantly and positively affect tax revenue, both individually and simultaneously. The implications suggest that enhancing the effectiveness of audit and collection mechanisms can significantly contribute to national tax revenue goals. This study contributes to the existing literature by validating the instrumental role of tax enforcement strategies in the Indonesian context.
tax audit, tax arrears collection, tax compliance, tax revenue, Indonesia
Copyright (c) 2025 Chintya Cholivah Eka Putri, Puji Rahayu, Muhammad Alfa Niam (Author) https://creativecommons.org/licenses/by-nc/4.0
THE EFFECT OF ACCOUNTING KNOWLEDGE AND ORGANIZATIONAL EXPERIENCE ON ACADEMIC PERFORMANCE (STUDY ON ACCOUNTING STUDENTS)
This study aims to analyze the influence of accounting knowledge and organizational experience on academic performance. It uses a quantitative approach with data collected through questionnaires. The study population consists of 1,455 students with 314 respondents as the sample. Sampling was conducted using simple random sampling. Data analysis was conducted using multiple linear regression. The results of the study indicate that accounting knowledge and organizational experience have a positive influence on academic performance, both simultaneously and partially. Accounting knowledge reflects formal competence to improve academic performance, while organizational experience supports the development of soft skills, indirectly strengthening academic performance. This study enriches the literature on the influence of formal competencies (accounting knowledge) and informal competencies (organizational experience) simultaneously, which has not been extensively studied in the context of accounting students. These findings emphasize the importance of balancing academic and organizational activities to improve academic performance by formally recognizing students' active participation in organizational activities.
accounting knowledge, organizational experience, academic performance, students
Copyright (c) 2025 I Wayan Satya Nanda (Author) https://creativecommons.org/licenses/by-nc/4.0
ANALYSIS PT GOTO GOJEK TOKOPEDIA TBK FINANCIAL PERFORMANCE BEFORE AND AFTER IPO IN 2021 - 2024
This study aims to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk (GOTO) during the period of 2021 to 2024 using a descriptive quantitative approach with profitability ratios as indicators, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results show that GoTo experienced significant financial pressure after going public on the Indonesia Stock Exchange in April 2022, as indicated by increasing losses and declining operational efficiency. The NPM ratio recorded an extreme negative value of -612% in 2023 before improving significantly to -34% in 2024. Meanwhile, ROA and ROE also declined sharply in 2023 to -167% and -253%, respectively, but recovered in 2024 to -13% and -18%. Although all ratios remained in negative territory, the improving trend in the final year suggests that the company’s efficiency and profitability-focused strategies have begun to yield positive results in its financial performance.
financial performance, net profit margin, Return on Assets, Return on Equity, PT GoTo Gojek Tokopedia Tbk
Copyright (c) 2025 Syarifuddin Hz Nasution, Amelia Novizar (Author) https://creativecommons.org/licenses/by-nc/4.0
THE IMPACT OF GOLD PRICE FLUCTUATIONS ON OPERATIONAL EFFICIENCY AND PROFITABILITY OF PT ANEKA TAMBANG TBK (ANTM): AN ANALYSIS BASED ON INVENTORY TURNOVER, RECEIVABLES TURNOVER, AND NET PROFIT MARGIN (2020–2024)
This study aims to analyze the impact of gold price fluctuations on the operational efficiency and profitability of PT Aneka Tambang Tbk (ANTM) during the period 2020–2024. Using a descriptive approach, the research examines the patterns of change in Inventory Turnover (IT), Receivables Turnover (RT), and Net Profit Margin (NPM) as key indicators of operational performance. The data show that the surge in gold prices in 2020 had a positive impact on the efficiency of inventory and receivables management, as well as an increase in net profit margin. Conversely, the decline in gold prices in 2021–2022 posed challenges for ANTM in maintaining financial performance stability. However, the company was able to adapt through more effective credit and operational management. These findings provide strategic insights for designing risk mitigation policies amidst global market volatility.
Gold Price Fluctuations, Operational Efficiency, Inventory Turnover, Receivables Turnover, Net Profit Margin
Copyright (c) 2025 Abdul Haris (Author) https://creativecommons.org/licenses/by-nc/4.0
BEHAVIORAL PUBLIC ADMINISTRATION: NUDGING FOR BETTER COMPLIANCE IN TAX AND REGULATORY SYSTEMS
Compliance with tax and regulatory systems is essential for effective governance, yet traditional sanction-based approaches remain costly and often ineffective. As a more adaptive alternative, behavioral public administration particularly through nudging strategies—has gained traction to promote voluntary compliance. However, the effectiveness of nudges varies across contexts, and comprehensive cross-national reviews remain limited. This study employs a narrative literature review of publications from 2008–2025 using Scopus and Web of Science, focusing on behavioral interventions in tax and regulatory settings. Using MINDSPACE and EAST frameworks, the study classifies nudge types and synthesizes their effectiveness. Findings indicate that social norm and salience-based nudges significantly enhance compliance, though outcomes are shaped by contextual moderators such as public trust, digitalization, and bureaucratic capacity. This review advances theoretical integration between behavioral economics and public administration and offers practical guidance for designing context-sensitive, evidence-based compliance policies.
Behavioral Nudges, Tax Compliance, Regulatory Compliance, Public Administration, Behavioral Economics, Policy Effectiveness
Copyright (c) 2025 Wiszda Asma, Laili Witriana (Author) https://creativecommons.org/licenses/by-nc/4.0
PMK IMPLEMENTATION STRATEGY NUMBER 28 OF 2024 ON OPTIMIZING TAXATION AND CUSTOMS FACILITIES TO SUPPORT THE DEVELOPMENT OF THE ARCHIPELAGO'S CAPITAL CITY
This study discusses the implementation strategy of the Minister of Finance Regulation (PMK) Number 28 of 2024 in optimizing tax and customs facilities to support the development of the Nusantara Capital City (IKN). This policy aims to create a conducive investment climate by providing various fiscal incentives, such as income tax reductions, VAT exemptions and Luxury Sales Tax, as well as import duties. The research method used is qualitative descriptive with a phenomenological approach, which relies on primary data from interviews with tax consultants and construction commissioners as well as secondary data from literature studies. The results of the study show that although this policy has great potential in attracting investment and accelerating the development of IKN, there are a number of challenges and obstacles in its implementation. Some of the main obstacles include lack of socialization, administrative complexity, and regulatory barriers. The digitalization of the tax and customs administration system is identified as a strategic step in overcoming these barriers. Therefore, stricter supervision is needed in the field of fiscal administration and operations. The evaluation focused on the effectiveness of the realization of fiscal incentives in increasing investment and the compliance of facility recipients with applicable regulations. The Government of Indonesia is advised to strengthen bilateral relations with investor countries through investment protection agreements, harmonization of international tax standards, and more intensive technical and diplomatic cooperation to build trust and increase foreign capital flows that support the development of the IKN.
Copyright (c) 2025 Elsa Latasya, Khasanah Khasanah, Dewi Wungkus Antasari (Author) https://creativecommons.org/licenses/by-nc/4.0
PERSPECTIVE OF THE COMMUNITY ON TECHNOLOGY-BASED TRANSPARENCY IN FINANCIAL REPORT OF THE TORAJA CHURCH SION ANUTAPURA CONGREGATION, PALU CITY
The purpose of this research is to understand the congregation's opinion on technological transparency in the presentation of financial reports at the Toraja Church Sion Anutapura Congregation in the city of Palu. The descriptive qualitative method with triangulation techniques—interviews, observations, and documentation—was used. The research results show that one important aspect in building trust between the congregation and the church management is honesty. The use of technology is considered to increase congregation participation and facilitate access to financial reports in PDF format via WhatsApp. By conveying information in a structured and open manner, the congregation becomes more engaged in church life. The church has addressed the issue of digital literacy, especially among elderly congregants, by providing reports in both print and digital formats. This research also shows that technology-based transparency can enhance accountability and strengthen the relationship between the management and the congregation. Therefore, the financial information system used in church governance should be expanded with this technology.
transparency, technology, financial reports
Copyright (c) 2025 Katresya Jezyca Timang, Femilia Zahra (Author) https://creativecommons.org/licenses/by-nc/4.0
THE IMPACT OF ARTIFICIAL INTELLIGENCE ON AUDIT QUALITY AND AUDITOR JUDGEMENT: A MULTI COUNTRY ANALYSIS
The rapid integration of Artificial Intelligence (AI) into audit practice has revolutionized the professional process by improving accuracy and efficiency, especially in fraud detection, business continuity analysis, and risk assessment. However, there is no global consensus on how auditors assess and respond to AI outputs, leading to potential variability in audit quality. Auditors’ perceptions of the reliability and transparency of AI systems are key factors that shape their level of trust and maintain professional skepticism, which are significantly influenced by the cultural and regulatory contexts in different jurisdictions. This study aims to examine how auditors’ perceptions of the reliability and transparency of AI affect their level of reliance and skepticism in a cross-border audit context. Using a narrative literature review approach, this study explores scientific literature from leading databases such as Scopus, Web of Science, ScienceDirect, and Emerald Insight over the period 2013 to 2025. The data are analyzed thematically to identify key patterns and build a conceptual framework that integrates the Technology Acceptance Model, Trust in Automation Framework, and Audit Judgment and Decision-Making Framework. The results of the analysis show that positive perceptions of the reliability and transparency of AI significantly increase auditors’ propensity to rely on the technology. Factors such as explainable AI, user control, provider reputation, and organizational culture contribute to the formation of auditor trust. However, a high level of reliance without adequate professional skepticism can reduce audit quality. In addition, contextual factors such as differences in national culture, legal systems (rules-based versus principles-based), and regulatory frameworks also influence auditor responses to the use of AI. These findings emphasize the importance of balancing the use of AI with the application of professional skepticism to maintain audit integrity and quality. Practical implications include the need for clear regulatory guidelines, transparent AI system design, and comprehensive auditor training to optimize the use of technology without neglecting the principles of professionalism.
Artificial Intelligence, audit quality, professional skepticism, AI reliability, AI transparency, cross-jurisdiction
Copyright (c) 2025 Vince Ariany (Author) https://creativecommons.org/licenses/by-nc/4.0
THE EFFECT OF LIQUIDITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE (CASE STUDY OF ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2020-2023)
Tax avoidance practices and the factors that influence them, especially liquidity, leverage, and capital intensity with company size as a moderating variable are the main focus of this study. By utilizing secondary data sourced from the publication of financial reports and annual reports of Energy Sector business entities listed on the Indonesia Stock Exchange during the 2020-2023 period, a comprehensive analysis was conducted using SPSS software version 29. The research findings reveal that there is no significant effect between liquidity and tax avoidance strategies, in contrast to leverage which shows a significant impact on tax avoidance activities. Meanwhile, capital intensity does not show a significant effect on tax avoidance behavior. In the context of the role of moderation, company dimensions fail to moderate the relationship between liquidity and tax avoidance practices, as well as the relationship between leverage and tax avoidance efforts. However, company size is proven to be effective as a moderating variable in the relationship between capital intensity and tax avoidance strategies. The results of this investigation contribute valuable perspectives on the determinants of tax avoidance behavior in energy sector corporations in Indonesia and enrich the literature on corporate tax practices in developing economies.
Tax Avoidance, Liquidity, Leverage, Capital Intensity, Company Size
Copyright (c) 2025 Lifit Nur Mardhiyatan, Sri Rahayu, Misni Erwati (Author) https://creativecommons.org/licenses/by-nc/4.0
BALANCED SCORECARD-BASED PERFORMANCE MEASUREMENT IN A REGIONAL HOSPITAL: A STUDY AT PENDAU TAMBU HOSPITAL, DONGGALA
This study evaluates the performance of Pendau Tambu Regional General Hospital (RSUD) using the Balanced Scorecard (BSC) approach. Through a qualitative method, performance is assessed from four perspectives: financial, customer, internal business processes, and learning and growth. Data were collected through interviews with financial staff, patients, patients’ families, nurses, and medical staff, as well as through observation and document analysis. The results indicate efficient and effective financial performance, with an economic ratio of 92.62%, effectiveness of 96.26%, and efficiency of 25.18%. Patient satisfaction was high in medical aspects but lower regarding facilities, there was inefficiency in bed utilization, and human resource development through training remained limited. The implications of this study highlight the need for improvements in bed management, patient facilities, and investment in employee development to enhance overall service quality.
Balanced Scorecard, keuangan, Kinerja, kualitas Pelayanan, Rumah Sakit
Copyright (c) 2025 Amalia Putri, Nina Yusnita Yamin, Ernawati Usman, Latifah Sukmawati Yuniar (Author) https://creativecommons.org/licenses/by-nc/4.0
ANALYSIS OF THE INFLUENCE OF OWNERSHIP STRUCTURE ON THE LEVEL OF TAX AVOIDANCE IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2021–2023
This study aims to analyze the effect of ownership structure on the level of tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The research method used is quantitative with a multiple linear regression approach. The sample was selected using the purposive sampling method and resulted in 14 companies as samples, with a total of 42 annual financial report data. The results of the study indicate that ownership structure partially or simultaneously affects the level of tax avoidance. The implications of this study are important for investors in considering ownership structure when making investment decisions, as well as for regulators to understand the role of ownership in tax compliance. This study suggests that companies increase transparency and good governance in ownership structures. In addition, the Directorate General of Taxes and the Financial Services Authority (OJK) are expected to strengthen supervision and reform tax policies to prevent tax avoidance practices.
Institutional Ownership, Managerial Ownership, Public Ownership, Tax Avoidance Level
Copyright (c) 2025 Trianita Kusuma Putri, Putri Awalina, Khasanah Sahara (Author) https://creativecommons.org/licenses/by-nc/4.0
The Influence of Company Growth, Capital Structure, and Liquidity on Earnings Response Coefficient (A Study of Food and Beverage Sub Sector Companies Listed on the Indonesia Stock Exchange from 2019 to 2023)
This study aims to determine and analyze the effect of company growth, capital structure, and liquidity on ERC. This type of research is quantitative research with secondary data sources for 2019-2023 obtained from the official IDX and Yahoo Finance websites. The sampling technique used the purposive sampling method with a sample of 27 companies from 95 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The data analysis used was multiple linear regression analysis with the help of SPSS version 25. The results of the study showed that (1) company growth had a positive and significant effect on the earnings response coefficient; (2) Capital structure had a significant negative effect on the earnings response coefficient; (3) liquidity has a significant positive effect on the earnings response coefficient.
Company Growth, Capital Structure, Liquidity, Earnings Response Coefficient
Copyright (c) 2025 Wahyu Imam Prayoga, Ni Made Suwitri Parwati, Yuldi Mile, Muhammad Ilham Pakawaru (Author) https://creativecommons.org/licenses/by-nc/4.0
THE INFLUENCE OF THE QUALITY OF SUSTAINABLE DEVELOPMENT GOALS DISCLOSURE, INSTITUTIONAL OWNERSHIP, AND INDEPENDENT BOARD OF COMMISSIONERS ON FIRM VALUE (A STUDY ON FINANCIAL TECHNOLOGY (FINTECH) COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021–2023)
This study is to examine the impact of institutional ownership, the independent board of commissioners, and the quality of Sustainable Development Goals (SDGs) disclosure on business value in the Financial Technology (Fintech) industry listed on the Indonesia Stock Exchange (IDX) for the years 2021–2023. The increasing focus of investors on environmental concerns and sound corporate governance in assessing business value serves as the backdrop for this study. Purposive sampling is employed in this quantitative study design. The information was taken from the sustainability and annual reports of businesses. Multiple linear regression was used in the analysis. The findings indicate that while institutional ownership has no discernible impact on corporate value, the independent board of commissioners and the quality of SDG disclosures do have a significant effect. These findings imply that Fintech companies need to improve sustainability transparency and pay attention to ownership structure to enhance firm value in the eyes of investors.
SDGs Disclosure Quality, Institusional Ownership, Independent Board of Commissioners, Firm Value, Fintech Companies.
Copyright (c) 2025 Yemima Christiani Malau, Mukhzarudfa Mukhzarudfa, Fitrini Mansur (Author) https://creativecommons.org/licenses/by-nc/4.0
THE EFFECT OF REGIONAL ORIGINAL INCOME (PAD) AND TRANSFER INCOME ON CAPITAL EXPENDITURE (Case Study on District and City Governments in Central Sulawesi Province)
This research tends to examine the Influence of Local Original Revenue (PAD) and Transfer Revenue on Capital Expenditure in Regencies/Cities in Central Sulawesi Province. The method used in this study is a quantitative technique with secondary data analysis obtained from the Regional Government Financial Report (LKPD) for the 2021-2023 period. The data analysis technique employed is multiple linear regression to identify the relationship between PAD, transfer revenue, and capital expenditure. The study’s results reveal that PAD has a significantly positive effect on capital expenditure, indicating that increasing PAD encourages higher allocation of capital expenditure. Transfer revenue is also found to have a significantly positive effect on capital expenditure, indicating the important role of fund transfers from the central government in supporting regional development. Generally, this study’s results give implications that PAD management and transfer revenue optimization can be important strategies in increasing capital expenditure capacity for regional development in Central Sulawesi.
Local Original Income, Transfer Income, Capital Expenditure, Local Government, Multiple Linear
Copyright (c) 2025 Allika Fitriyah Salsabila Ngasang, Ridwan Ridwan, Andi Mattulada, Jamaluddin Jamaluddin (Author) https://creativecommons.org/licenses/by-nc/4.0
The Influence of Capital Intensity, Inventory Intensity, Leverage, and Profitability on the Effective Tax Rate (ETR) (Empirical Study on Manufacturing Companies in the Food and Beverage Sub Sector Listed on the Indonesia Stock Exchange from 2020-2023)
This study aims to examine and analyze the effect of capital intensity, inventory intensity, leverage, and profitability on the Effective Tax Rate of food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling technique used is purposive sampling, resulting in 29 companies being selected as the research sample. This study is classified as secondary research, where the data was obtained from financial statements (annual reports) available on the official websites of the companies and the Indonesia Stock Exchange (IDX). The analytical method employed is multiple linear regression analysis, processed using IBM SPSS version 25 software (for Windows). The results of the study indicate that the variables of capital intensity and inventory intensity have no significant effect on the Effective Tax Rate, whereas the variables of leverage and profitability have a significant effect on The Effective Tax Rate.
Capital Intensity, Inventory Intensity, Leverage, Profitability, and Effective Tax Rate
Copyright (c) 2025 Natasya Oktaviani Arda, Sri Rahayu, Misni Erwati (Author) https://creativecommons.org/licenses/by-nc/4.0
PENGARUH KECEPATAN LAYANAN DAN KINERJA PEGAWAI TERHADAP EFEKTIVITAS PELAYANAN PUBLIK DENGAN MENGGUNAKAN APLIKASI SANGU PALU DAN APLIKASI SIPD (STUDI PADA KELURAHAN SE-KECAMATAN PALU TIMUR)
Penelitian ini bertujuan untuk menganalisis pengaruh kecepatan layanan dan kinerja pegawai terhadap efektivitas pelayanan publik dengan aplikasi sangu palu dan aplikasi SIPD. Menggunakan pendekatan kuantitatif dan data primer dengan fokus pada pegawai kelurahan se-kecamatan palu timur dengan jumlah populasi 118 orang pegawai dengan perhitungan sampel menggunakan purposive sampling dan hasil akhir sebanyak 44 responden. Hasil penelitian menunjukkan bahwa variabel utama yang dianalisis, yaitu kecepatan layanan dan kinerja pegawai berperan dalam meningkatkan efektivitas pelayanan publik. Penelitian ini diharapkan dapat memberikan wawasan mendalam tentang bagaimana penerapan aplikasi sangu palu dan SIPD terhadap efektivitas pelayanan publik. Selain itu, penelitian ini juga akan memberikan rekomendasi lebih lanjut mengenai implementasi yang lebih efektif dari kecepatan layanan dan kinerja pegawai dalam meningkatkan efektivitas pelayanan publik.
Kecepatan layanan, Kinerja pegawai, Efektivitas Pelayanan Publik
Copyright (c) 2025 Raehan Fadillah, Rahma Masdar, Andi Mattulada, Masruddin Masruddin (Author) https://creativecommons.org/licenses/by-nc/4.0
PENGARUH SOCIETY 5.0 DAN LITERASI DIGITAL TERHADAP KUALITAS PELAYANAN PUBLIK PADA PT PELNI KOTA PALU
Penelitian ini bertujuan untuk menganalisis pengaruh Society 5.0 dan Literasi Digital terhadap kualitas layanan publik di PT PELNI Kota Palu. Menggunakan pendekatan kuantitatif dan data Primer dengan fokus pada Pelanggan yang pernah memesan Tiket Kapal Pelni secara online dengan jumlah populasi sebanyak 20.141 orang dari data pelanggan satu tahun terakhir dengan perhitungan sampel menggunakan rumus Slovin dan Aksidental Sampling dengan sampel akhir sebanyak 61 responden. Hasil penelitian menunjukan bahwa variabel utama yang dianalisis, yaitu Society 5.0 dan Literasi Digital berperan dalam meningkatkan Kualitas Layanan Publik, dimana Society 5.0 dan Literasi Digital mempengaruhi Kualitas Pelayanan Publik. Penelitian ini diharapkan dapat memberikan wawasan mendalam tentang bagaimana penerapan teknologi digital dan transparansi dalam pelayanan publik berdampak pada kepuasan masyarakat serta akuntabilitas layanan yang diberikan oleh PT PELNI. Selain itu, penelitian ini juga akan memberikan rekomendasi untuk implementasi yang lebih efektif dari Society 5.0 dan Literasi Digital guna meningkatkan kualitas layanan publik di masa depan.
Society 5.0, Literasi Digital, Kualitas Layanan Publik
Copyright (c) 2025 Nurwahidah Nurwahidah, Rahma Masdar, Abdul Kahar, Lucyana Meldawati (Author) https://creativecommons.org/licenses/by-nc/4.0
TAX AVOIDANCE AND EVASION IN THE DIGITAL ECONOMY: CHALLENGES AND SOLUTIONS
The rapid development of the digital economy has fundamentally changed global business models, creating new challenges in taxation that affect tax compliance and tax avoidance in cross-border digital companies. This research aims to analyze the effectiveness of digital tax policies in suppressing tax avoidance and evasion practices through a Systematic Literature Review (SLR) approach. Using data from various leading academic sources, this research identifies digital tax policy trends, their impact on tax compliance, and the challenges faced in their implementation. The results show that although policies such as the Digital Services Tax (DST) and digital Value Added Tax (VAT) have the potential to increase tax revenues, they often face resistance from multinational companies and challenges in implementation in developing countries. This research recommends increasing international cooperation, transparency in tax reporting, and the use of advanced technology to increase the effectiveness of digital tax policies in the digital economy era.
Digital Economy, Digital Tax Policy, Tax Avoidance, Tax Evasion, Digital Services Tax, Value Added Tax, Systematic Literature Review, Tax Compliance, International Cooperation, Tax Technology.
Copyright (c) 2025 Loso Judijanto (Author) https://creativecommons.org/licenses/by-nc/4.0