West Science Accounting and Finance

The Effect of Accounting Information System Service Quality, Technological Innovation, and Financial Literacy on Investment Decision Making in MSMEs in Indonesia

2024-03-22T07:24:38+00:00

This research investigates the multifaceted determinants influencing investment decision-making in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Employing a quantitative approach, a sample of 150 participants, including owners, managers, and decision-makers, was surveyed to explore the interplay between Accounting Information System Service Quality (AISSQ), Technological Innovation (TI), Financial Literacy (FL), and their collective impact on investment decisions. Results indicate robust positive relationships between AIS service quality, financial literacy, technological innovation, and investment decision-making. The combined effect of these factors explains a substantial portion of the variance in the model (R^2 = 0.602). Practical and policy implications are discussed, offering insights to empower MSMEs in navigating dynamic economic landscapes.

Evaluation of the Impact of Financial Report Quality, Auditor Independence, and the Use of Audit Technology on Client Satisfaction at Public Accounting Firms in Jakarta

2024-03-22T07:23:43+00:00

This research investigates the intricate dynamics influencing client satisfaction at public accounting firms in Jakarta. Employing a quantitative approach, a survey methodology with 150 clients was utilized to evaluate the impact of financial statement quality, auditor independence, and the use of audit technology on client satisfaction. The data was analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Descriptive statistics, measurement model evaluation, structural model analysis, and discriminant validity assessments were conducted to comprehensively understand the relationships between the variables. The model fit indices indicated a strong alignment between the estimated and saturated models, affirming the reliability and validity of the research model. Hypothesis testing results demonstrated that auditor independence, financial report quality, and the use of audit technology significantly influence client satisfaction in the Jakarta context. The findings contribute to both academic literature and practical implications for public accounting firms seeking to enhance client relationships.

Analysis of the Effect of Cost Accounting Information Systems, Technological Innovation, and Organizational Culture on Cost Efficiency in Manufacturing Companies in Surabaya

2024-03-22T07:21:41+00:00

This study investigates the relationships between key organizational factors—Cost Accounting Information System (CAIS), Technological Innovation, and Organizational Culture—and their impact on Manufacturing Efficiency. Utilizing quantitative analysis, the study examines an original sample of data from diverse industries. The hypothesis testing results reveal significant positive relationships between CAIS, Technological Innovation, Organizational Culture, and Manufacturing Efficiency. The findings underscore the importance of effective cost accounting systems, technological advancements, and positive organizational cultures in optimizing manufacturing processes. This abstract encapsulates the study's contributions, highlighting its implications for organizational decision-making and avenues for future research.

Analysis of the Effect of Tax Compliance, Electronic Tax Reporting Systems, and Management Perceptions on the Effectiveness of Tax Planning Strategies in Manufacturing Companies in Jakarta

2024-03-22T07:20:36+00:00

This study explores the intricate interplay of tax compliance, electronic tax reporting systems (ETRS) usage, and management perceptions in shaping tax planning effectiveness in Jakarta's manufacturing companies. Using a quantitative approach, a survey collected responses from 115 manufacturing enterprises, analyzed through Structural Equation Modeling with Partial Least Squares (SEM-PLS). Significant positive correlations were found between tax compliance and ETRS usage, ETRS usage and tax planning effectiveness, and management perceptions and tax planning effectiveness. ETRS usage emerged as a mediator in the relationship between tax compliance and tax planning effectiveness, while management perceptions acted as a moderator in the link between ETRS usage and tax planning effectiveness. The study provides valuable insights into the dynamics influencing tax planning in the manufacturing sector, suggesting a synergistic approach for practitioners and offering policymakers guidance on technology adoption and ethical considerations in tax planning.

Development of Accounting Concepts to Overcome the Economic Crisis: A Case Study of the Indonesian Tourism Industry During the COVID-19 Pandemic

2024-03-22T07:19:21+00:00

The global economy is facing previously unheard-of difficulties as a result of the COVID-19 epidemic, with the tourism sector being particularly hard hit. This qualitative study looks into how the pandemic's effects on the country's tourism industry have caused adaptive adjustments in accounting procedures. The study examines four major themes: the immediate economic impact on the sector, adaptive modifications in accounting methods, implementation obstacles, and the efficacy of these adaptive concepts. Thematic analysis and NVivo are utilized to gather in-depth interviews with fifteen stakeholders. The results show a landscape of financial transformation characterized by agile budgeting, scenario-based modeling, real-time reporting, and technological integration. Notwithstanding the achievements, problems including resource limitations and change aversion are noted. The research offers significant perspectives for companies, decision-makers, and scholars that aim to comprehend and manage difficulties in the travel and tourism sector.

Evaluation of the Productivity and Impact of International Taxation Research: A Bibliometric Review

2024-03-22T07:16:37+00:00

This research method paper proposes a comprehensive framework for evaluating the productivity and impact of international taxation research through bibliometric analysis. As the field of international taxation continues to evolve rapidly, understanding the landscape of research productivity and impact becomes imperative for policymakers, scholars, and practitioners. Bibliometric analysis offers a systematic approach to assess the scholarly output, citation patterns, and influence of research in this domain. This paper outlines the steps involved in conducting a bibliometric analysis, including data collection, bibliographic database selection, citation analysis, and visualization techniques. Additionally, it discusses potential challenges and limitations in bibliometric analysis and suggests strategies for mitigating these issues. By employing this methodological framework, researchers can gain valuable insights into the trends, gaps, and contributions within the field of international taxation, ultimately facilitating evidence-based decision-making and advancing scholarly discourse.

Contributions and Convergence in the Accounting Behavior Literature: A Bibliometric Approach

2024-03-22T07:18:01+00:00

The study of accounting behavior is critical in understanding the decision-making processes within organizations and the broader financial landscape. This research employs a bibliometric approach to analyze the contributions and convergence within the accounting behavior literature. Bibliometrics offers a systematic and quantitative method to map the intellectual structure of a field, identify influential works, and track patterns of convergence among researchers. By synthesizing data from various scholarly sources, this research aims to uncover key themes, trends, and gaps in the accounting behavior literature. Through bibliometric analysis, this study provides insights into the evolution of the field, highlights seminal works, and identifies opportunities for future research.

The Influence of Using Accounting Information Systems and ECommerce on Entrepreneurial Decision Making

2024-03-14T01:45:59+00:00

This research was conducted with the aim of testing the influence of Accounting Information Systems and E-Commerce on entrepreneurial decision making among accounting students throughout Jember Regency. The population in this research is active Bachelor of Accounting students who have taken courses in accounting information systems and entrepreneurship, specifically for the class of 2020, at Muhammadiyah University Jember, Jember University, Kiai Haji Achmad Siddiq State Islamic University Jember, and Mandala Institute of Technology and Science Jember. The total population is 424 students. The sample selection technique uses Slovin's formula, with a sample size of 80 students in four universities. Data collection used primary data through distributing questionnaires online which obtained data from each university with the number of Muhammadiyah University Jember 13 students, University of Jember 25 students, UIN KHAS Jember 30 students, and ITS Mandala Jember 12 students. This research method uses quantitative methods with data testing carried out using SPSS version 27. The results of this research show that the accounting information system has a positive and significant effect on entrepreneurial decision making among accounting students in Jember Regency and e-commerce has a positive and significant effect on entrepreneurial decision making among accounting students in Jember Regency.

Analysis of Financial Statements Based on Financial Accounting Standards Financial Accounting Standards of Entities without Public Accountability at KPRI Ringgit Kec. Kendit Kab. Situbondo

2024-03-22T07:25:23+00:00

The purpose of this study was to determine and analyze how to prepare financial statements at KPRI Ringgit Kec. Kendit Kab. Situbondo and to determine the application of SAK ETAP to the financial statements of KPRI Ringgit Kec. Kendit Kab. Situbondo. This research method is to use qualitative methods in the form of interview results, retrieval of financial statement data in 2022 and documentation. The analysis technique used is conducting a survey by interviewing, collecting data, namely transaction evidence and financial statements for the 2022 period obtained through interviews, presenting KPRI Ringgit's financial statements, analyzing financial statements in accordance with SAK ETAP, namely balance sheets, statements of results of operations, statements of changes in equity, cash flow statements, and notes to financial statements, and drawing conclusions from the results of the research conducted. The results showed that the preparation of the financial statements of KPRI Ringgit Kendit District is not in accordance with SAK ETAP, which only consists of a statement of financial position, calculation of results of operations and a statement of changes in equity. Meanwhile, according to SAK ETAP the financial statements consist of a statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to financial statements.

Tax Avoidance Analysis in Healthcare Companies

2024-03-28T07:43:55+00:00

The study aims to analyze the impact of profitability, liquidity, and leverage on tax avoidance practices carried out on health sector companies listed on the Indonesian Stock Exchange. The research method used is descriptive. The data analysis technique used is double regression analysis using purposive sampling so that the number of samples used is 15 companies listed on the Indonesia Stock Exchange in the period 2020-2022. The results of the study indicate that partially, profitability and liquidity have no influence on tax avoidance practices. The variable that influences tax avoidance based on this study is leverage. Simultaneously the three variables have an influence on the company's decision to conduct tax avoidance practices.

The Influence of The Role of Internal Auditors, Performance of Internal Auditors and Effectiveness of Internal Control Systems on Company Performance in People's Credit Banks in Jember District

2024-01-17T03:45:02+00:00

BPR is a financial institution, one of which collects public funds in such a way that it must follow the principles of prudence and good governance in its operations. In accordance with Regulation (POJK) number 4/POJK.03/2015 concerning the Implementation of BPR Management, sanctions are given to BPRs that do not comply with these provisions. This research aims to determine the influence of the role of internal auditors, the performance of internal auditors and the effectiveness of the internal control system on company performance at Rural Banks in Jember Regency. This research uses primary data in the form of questionnaires and secondary data in the form of previous research and BPR data accessed via the OJK website/Perbarindo website. The respondents of this research were 30 internal auditors who worked at BPR Jember Regency. The sample determination method is based on purposive sampling. The data analysis technique uses a multiple linear regression model. The results of this research show that the role of internal auditors has a positive and significant effect on company performance, the performance of internal auditors has a positive and significant effect on company performance, and the effectiveness of the internal control system has a positive and significant effect on company performance.

MSMEs Tax Reform for Financial Sustainability: Financial Literacy, Financial Capability and Capital Structure

2024-03-28T07:44:27+00:00

In light of tax sector reforms, this study explores the dynamics of Micro, Small, and Medium-Sized Enterprises (MSMEs), with a particular emphasis on the impact of capital structure, financial literacy, and financial aptitude on these businesses' long-term viability. Structural Equation Modelling with Partial Least Squares (SEM-PLS) analysis was performed on a sample of 231 MSMEs. The findings show a strong positive correlation between capital structure and financial sustainability, financial literacy and capability, and financial capability and capital structure. For educators, practitioners, and policymakers looking to improve MSMEs' financial resilience in the face of changing tax sector reforms, the study offers insightful information.

Financial Reporting Design at UD. Madu Segoro Based on Microsoft Excel Application

2024-01-15T01:54:31+00:00

Draft financial reporting at UD Madu Segoro by carrying out Microsoft Excel-based financial records in accordance with Financial Accounting Standards of Micro, Small and Medium Enterprises/SAK-EMKM. The implementation of Microsoft Excel-based financial recording aims to improve the capabilities of SME, especially UD. Madu Segoro in improving the ability to make recording financial reports easier, Avoid damaged and lost files. The method used in implementing financial recording at UD. Madu Segoro/SME is carried out in four stages, namely: identifying the research question, Interview the information to answer the question, analyzing in-terpreting the information,and sharing the results with the business owner.

The Effect of Diamond Fraud on Financial Statement Fraud With Beneish M-Score on Manufacturing Companies

2024-05-13T09:26:38+00:00

This study aims to analyze the effect of fraud diamond proxied by pressure, opportunity, rationalization and capability on the effect of fraud that occurs in the company's financial statements with audit committee moderation. The research method was conducted using quantitative research with 240 samples taken in manufacturing in the 2017-2019 period. The type of data used is secondary data. The data analysis used is the Beneish Ratio Index, which is then included in a model, the Beneish M-Score Model using four methods calculated in the Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI). The results of this study indicate that based on the Beneish M-Score, that financial targets affect financial statement fraud, ineffective monitoring has no effect on financial statements, change in auditor has no effect on financial statement fraud, change in director has no effect on financial statement fraud, the audit committee is able to strengthen the effect of financial targets on financial statement fraud, the audit committee is unable to strengthen the effect of ineffective monitoring on financial statement fraud, the audit committee is able to strengthen the effect of change in auditor on financial statement fraud and the audit committee is unable to strengthen the effect of change in director on financial statement fraud.