West Science Accounting and Finance

Tax Understanding Factors, Equity Sensitivity and Love of the Money Attitudes On Taxpayer Perceptions Regarding Tax Evasion At KPP Pratama Jember

Adelia Aji Cahyandari — 2024-11-04

According to the 2020 State of Tax Justice report, it was stated that Indonesia's position in cases of tax evasion by corporate and individual taxpayers is ranked fourth in Asia after China, India and Japan. The large number of tax evasion cases currently occurring have given rise to various perceptions. These various perceptions are influenced by various factors, including understanding of taxation, equity sensitivity and love of the money attitudes. This research aims to determine the factors of understanding taxation, equity sensitivity, and love of the money attitudes towards taxpayers' perceptions regarding tax evasion at KPP Pratama Jember. This research uses a quantitative approach, with the aim of testing hypotheses. The population in this study are individual taxpayers registered at KPP Pratama Jember. Sampling used purposive sampling. The results of this research show that understanding taxation and love of the money attitudes influence taxpayers' perceptions regarding tax evasion, while equity sensitivity does not influence taxpayers' perceptions regarding tax evasion.

Analysis of the Implementation of Murabahah Contracts on Gold Installment Products at Bank Syariah Indonesia

Riyatul Hasanah — 2024-11-07

The purpose of this study is to analyze the implementation of the murabahah contract on the gold installment product, and to find out whether the implementation of the murabahah contract on the gold installment product used is in accordance with PSAK 102. This study is a case study or field research (case study and field research). The results of this study are the implementation of the murabahah contract on the gold installment financing product at BSI KCP Jember Balung when customers buy gold from the bank, namely by paying in installments in advance for a period of time agreed upon by the customer and the bank and the recognition and measurement of murabahah financing at BSI are in accordance with PSAK 102, the presentation of Murabahah accounting at BSI is in accordance with PSAK 102 because it has been stated in the financial position report. The disclosure of Murabahah accounting is in accordance with PSAK 102 because in the BSI financial report, precisely in the BSI CALK, the total murabahah receivables, and the murabahah term, and the murabahah financing period have been disclosed.

Payroll Accounting Information System Analysis on CV. Rindang Khatulistiwa Jember

Salsabila Fatimatuzzahro — 2024-11-07

The purpose of this research is to find out an overview of the payroll accounting information system at CV. Shady Equatorial Jember. Starting from activities in the payroll system to reports generated from the payroll system. Data collection methods use observation, interviews and documentation. The data analysis technique used is a qualitative descriptive analysis technique, namely by describing the payroll accounting information system in the company including activities in the payroll system, documents used, related accounting records, reports produced and functions related to the system. payroll accounting information. Then it is analyzed whether the payroll accounting information system implemented in the company can increase effectiveness and efficiency in the payroll process. The research results show that the implementation of the payroll accounting information system at CV. Rindang Khatulistiwa Jember is still not effective, because in CV. Rindang Khatulistiwa Jember still uses a manual system.

The Effect of Financial Ratios and Revenue Growth on Stock Returns in Manufacturing Companies on the Indonesia Stock Exchange

Mohamad Arik — 2024-11-29

Investment is the investment of assets or funds with the aim of obtaining profits in the future. This investment can be made in the capital market. The capital market is a place where securities are traded. This study aims to find out whether liquidity, profitability, leverage, market and revenue growth affect stock returns in manufacturing companies listed on the IDX. The theory used is signal theory, using a type of descriptive approach using the population in this study are manufacturing sub-sector companies listed on the Indonesia Stock Exchange. The total population in this study is 209 companies. This study produced: Liquidity ratio has no effect on stock retrun, Profitability ratio has no effect on stock returns, Leverage ratio has no effect on stock returns, Market ratio has no effect on stock retuns, Income has no effect on stock returns.

Developing a national financial education strategy towards the goal of inclusive and sustainable financial development: International experience and implications for Vietnam

Tran Nam Khanh — 2024-11-29

This study was conducted to examine the important role of financial education in promoting financial inclusion and sustainable development. By analyzing experiences from successful countries such as Australia, Canada, and the United Kingdom. At the same time, based on the results of semi-structured interviews with 15 subjects, including policymakers, educators, financial service providers and other stakeholders to explore their experiences and perspectives on national financial education strategies towards inclusive and sustainable financial development. The results of the study identify valuable experiences for Vietnam such as effective government leadership, collaborative approaches, lifelong learning strategies, and targeted programs for vulnerable groups. Based on the results of the study, the proposed recommendations include establishing a centralized authority to coordinate activities, mobilizing resources through public-private partnerships, adopting community-based approaches, and developing curriculum appropriate to the context. By implementing the proposed recommendations, Viet Nam can improve the financial literacy and welfare of its people, promote financial inclusion, and contribute to the broader development goals.

The Effect of Key Audit Matters on Audit Quality, Audit Fee, and Audit Report Lag (Empirical Study on IDX listed company from 2021-2022)

Laudza Indra Perdana — 2024-11-29

This study aims to examine the effect of key audit matters on audit quality, audit fees, and audit report lag. Key audit matters is an independent variable, then the audit quality, audit fees, and audit report lag as dependent variables. This study adds firm size, profitability, solvability, audit committee size and big4 audit firms as control variables. The sample selected in this study were all non-financial sector companies listed on IDX in 2021-2022 with total sample 1024 company samples. The selection of samples used purposive sampling approach with criteria and prerequisites that have been determined by the author. Hypothesis analysis used by researchers in testing the hypothesis is multiple linear regression analysis. The results of the study obtained results that application of key audit matters has a significant effect on improving the quality of financial report audits. The application of key audit matters also has a significant negative effect on audit report lag. The main cause of the decrease in audit duration is not due to the application of key audit matters, but the revocation of the relaxation limit for financial report reporting. Finally, the application of key audit matters does not have a significant effect on audit fee.

Exploring the adoption of green accounting practices in Vietnamese small and medium enterprises

Hùng Phạm Huy — 2024-11-29

This research addresses the gap in understanding the adoption of green accounting among small and medium enterprises (SMEs) in Vietnam, particularly in the context of developing economies where such practices are underexplored. The purpose of the research was to investigate the awareness, motivations, barriers, and current practices of SMEs regarding green accounting, aiming to understand how these businesses can better integrate environmental costs into their financial operations. A qualitative approach was used, involving semi-structured interviews with 6 SME owners, 5 CFOs and 4 accountants from 10 SMEs across a range of sectors (manufacturing, agriculture and tourism), the interview data was analysed using thematic analysis to identify key themes relating to green accounting awareness, adoption drivers and barriers. The results revealed that while awareness of green accounting is growing, it remains limited, with most SMEs driven by external pressures such as regulatory compliance and customer demand. However, barriers such as financial constraints, operational challenges, and knowledge gaps hinder widespread adoption. The significance of these findings lies in their implications for policymakers and industry leaders, suggesting that targeted incentives, training programs, and stronger regulatory frameworks can help overcome these barriers. Enhancing support for SMEs in adopting green accounting can lead to more sustainable business practices, improved competitiveness, and better environmental outcomes.

Application of Variable Costing Method to Determine Cost of Production and Selling Price in MSMEs Rengginang 1 Putra, Lumajang Regency

Muhammad Anwarul Putra — 2024-11-29

This study aims to examine how the influence and impact of the application of variable costing on the determination of cost of production in Rengginang 1 Putra MSMEs, This study uses a comparative method research case study. This research uses Rengginang 1 Putra MSMEs, which are MSMEs engaged in rengginang production which is precisely located in Karangrejo Village, Yosowilangun District, Lumajang Regency. The types of data used are quantitative data and qualitative data. The results of this study conclude that the application in determining the cost of production in Rengginang 1 Putra MSMEs using the variable costing method is influential in determining the cost of production which only includes variable costs. The application of the variable costing method can provide significant benefits for MSMEs such as Rengginang 1 Putra in determining a more accurate and competitive cost of production. The variable costing method also allows Rengginang 1 Putra MSMEs to be more accurate in calculating the cost of production per unit, because only variable costs are calculated to the product. Thus, Rengginang 1 Putra MSMEs can be more precise in setting product selling prices that are lower than those previously implemented.

The Effect of Matching NIK as NPWP on Taxpayer Compliance

Bagus Darmawan Putra — 2024-11-29

This study aims to determine the effect of NIK matching as NPWP on Taxpayer Compliance (PPh OP Article 21 Employees at the Employment Social Security Organizing Agency in Besuki Raya)". This study uses a quantitative method sourced from questionnaires. The population of this study is 90 employees. Sampling uses the census sampling method (saturated sampling), which is a sampling technique when all members of the population are used as samples. So the number of samples in this study is 90 respondents. The data analysis technique used is the SPSS computer program. The results of this study show that the matching of NIK as NPWP has a positive and significant effect on Taxpayer Compliance (Income Tax OP Article 21 Employees at the Employment Social Security Organizing Agency in Besuki Raya). Based on the results of the t-test, it can be seen that the variable of matching NIK as NPWP was obtained t calculated >t table (5,806>1,987) sig. 0.001 <0.07. The result of the determination coefficient (R2) in this study is 0.031 or 3.1%, which means that taxpayer compliance is influenced by the matching of NIK as NPWP by 3.1%. The result of the multiple linear regression test in the variable of matching NIK as NPWP is 0.551, if the coefficient has a positive value, it means that it has a positive effect on Taxpayer Compliance (Income Tax OP Article 21 Employees at the Employment Social Security Organizing Agency in Besuki Raya)".

Building Public Trust: The Role of AI in Preventing and Exposing Fraudulent Financial Reporting in the Public Sector – a Systematic Literature Review

Hasri Ainun Syahfir — 2024-11-29

Undetected financial reporting fraud can undermine public trust in the government. Artificial Intelligence (AI) has emerged as a potential solution to detect and uncover financial reporting fraud more quickly and accurately. AI offers real-time big data analysis capabilities, which can help prevent misuse of public funds. The purpose of this study is to systematically review the existing literature on the role of AI in preventing and uncovering financial reporting fraud in the public sector, and to identify ethical and regulatory challenges in its implementation. The method used in this study is a Systematic Literature Review (SLR), where relevant literature is identified, screened based on inclusion and exclusion criteria, analyzed, and interpreted to provide a comprehensive overview of the topic. The results show that AI has great potential in improving the efficiency of fraud detection and strengthening public trust in government financial management. However, this study also highlights key challenges in the implementation of AI, including ethical, privacy, and bias issues, as well as the need for regulations that support the responsible use of AI.

The Relationship between ESG Scores and Corporate Governance Practices on Corporate Financial Stability in the Infrastructure Sector in Indonesia

Loso Judijanto — 2024-11-29

This study examines the relationship between Environmental, Social, and Governance (ESG) scores and corporate governance practices on corporate financial stability in Indonesia's infrastructure sector. Using a quantitative approach, data were collected from 60 infrastructure companies through a Likert-scale questionnaire (1-5) and analyzed using SPSS version 25. The findings reveal that both ESG scores and corporate governance practices significantly and positively influence corporate financial stability, with governance practices showing a stronger impact. The results underscore the synergistic relationship between ESG and governance, highlighting their importance in mitigating risks and enhancing resilience in high-capital industries like infrastructure. These insights provide actionable recommendations for corporate leaders and policymakers to strengthen governance and sustainability practices, fostering long-term financial stability and competitiveness.

Impact of R&D Investment on Economic Growth and Industry Competitiveness in Indonesia

Loso Judijanto — 2024-11-29

This study examines the impact of research and development (R&D) investment on economic growth and industrial competitiveness in Indonesia, focusing on 55 industrial sectors. Using a quantitative approach, data were collected through a structured Likert scale survey and analyzed with SPSS version 26. The results demonstrate a significant positive relationship between R&D investment and both economic growth and industrial competitiveness. Regression analysis reveals that R&D investment accounts for 58% of the variance in economic growth and 62% of the variance in industrial competitiveness. These findings highlight the pivotal role of R&D in fostering innovation, enhancing productivity, and achieving global competitiveness. Policymakers and industry stakeholders are encouraged to prioritize R&D funding to drive sustainable economic development in Indonesia.

Bibliometric Analysis of Forensic Accounting Research Trends in Countering Fraud in the Public Sector

Loso Judijanto — 2024-11-29

This bibliometric study investigates the evolving landscape of forensic accounting, with a focus on fraud detection and prevention in the public sector. Utilizing data from prominent academic databases, the research highlights the integration of advanced technological tools and data analytics into traditional forensic accounting practices. The analysis identifies key themes and emerging trends within the field, such as the increasing importance of technology, the need for regulatory adaptation, and the expansion of forensic accounting into new areas like social network analysis and economic crime. The findings emphasize the shift towards a more sophisticated, interdisciplinary approach necessary for tackling complex financial crimes in a globalized economy. The study not only provides a comprehensive overview of the current state of forensic accounting research but also suggests directions for future academic and practical applications, underlining the critical role of continuous education and international cooperation in enhancing the effectiveness of fraud prevention strategies.

Bibliometric Study on The Role of Management Accounting in Business Decision Making in the Manufacturing Industry

Loso Judijanto — 2024-11-29

This bibliometric analysis explores the evolving field of management accounting by examining the co-occurrence of keywords in the literature from the past two decades. Using VOSviewer, the study maps the interconnections between traditional and emerging themes within management accounting, revealing a significant shift from conventional practices to a broader focus that incorporates strategic decision-making, technological advancements, and sustainability concerns. The visualization highlights the central role of traditional terms like cost and financial management while underscoring the growing importance of big data, artificial intelligence, and environmental management. The findings illustrate the discipline's response to the complexities of modern business environments, emphasizing the need for management accountants to develop skills in strategic analysis, technology, and sustainability integration. The study not only provides insights into the thematic evolution of the field but also suggests directions for future research and the necessary adaptation of professional training and education in management accounting.

Research Trends on the Effect of Good Corporate Governance (GCG) on Company Profitability

Loso Judijanto — 2024-11-29

This study employs a bibliometric analysis to explore the relationship between Good Corporate Governance (GCG) and company profitability, analyzing the evolving themes within corporate governance research from 2000 to 2024. By mapping the density of keywords and assessing co-authorship networks, the research identifies core themes that persistently resonate within the literature: corporate performance, risk management, and the integration of sustainability practices. The analysis reveals a strong correlation between effective governance structures and enhanced corporate profitability, emphasizing the role of governance in risk mitigation and strategic decision-making. Additionally, the study highlights a significant shift in focus towards sustainability and corporate social responsibility, aligning with global trends towards ethical business practices. The findings suggest that adaptive governance practices are vital for sustaining profitability and ethical integrity in the face of evolving global business challenges and regulatory landscapes. This study contributes to the understanding of how GCG influences company profitability and informs future research directions in the field of corporate governance.

Bibliometric Review of the Impact of International Financial Reporting Standards (IFRS) on Financial Statement Quality

Loso Judijanto — 2024-11-29

This bibliometric analysis investigates the impact of International Financial Reporting Standards (IFRS) on the quality of financial statements from 2000 to 2024. Utilizing data from academic publications, the study maps the evolution, key themes, and collaborative networks in IFRS research globally. Publication trends indicate a significant increase in research, particularly following major financial upheavals, highlighting the growing importance of standardized financial reporting. Country collaboration analysis demonstrates a widespread academic partnership across continents, emphasizing a unified approach to enhance financial transparency. Thematic investigations reveal core topics centered around earnings quality, audit quality, and fair value, alongside emerging interests in sustainable development and technological integration. The findings illustrate the substantial contributions of IFRS to financial reporting quality, the challenges of universal application across diverse regulatory landscapes, and the evolving nature of financial disclosure standards in response to new economic and technological developments.

The Impact of Audit Quality, Auditor Reputation, and Auditor Rotation on the Market Value of Companies on the Indonesia Stock Exchange

Loso Judijanto — 2024-11-29

This study investigates the effects of audit quality, auditor reputation, and auditor rotation on the market value of companies listed on the Indonesia Stock Exchange. Using a quantitative approach, the research analyzed data from 150 companies, collected through structured questionnaires and audited financial reports. The relationships among variables were tested using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results show that audit quality, auditor reputation, and auditor rotation significantly and positively influence market value, with audit quality having the strongest effect. These findings highlight the critical role of robust auditing practices in enhancing investor confidence and corporate valuation. Practical recommendations for companies, auditors, and regulators are provided to strengthen the financial reporting ecosystem and ensure sustainable market growth.

The Effect of International Accounting Standards Implementation, Accountant Training, and Audit Quality on the Reliability of Financial Statements in Public Companies in Indonesia

Loso Judijanto — 2024-11-29

This study examines the impact of International Accounting Standards (IAS) implementation, accountant training, and audit quality on the reliability of financial statements in public companies in Indonesia. A quantitative approach was employed, with data collected from 152 companies using structured questionnaires based on a Likert scale (1–5). Data analysis was conducted using Structural Equation Modeling with Partial Least Squares (SEM-PLS 3). The results indicate that all three independent variables significantly and positively influence financial statement reliability, with audit quality having the strongest impact, followed by IAS implementation and accountant training. Collectively, these factors explain 71.2% of the variance in financial statement reliability, underscoring their importance in improving transparency and accuracy in financial reporting. The findings highlight the need for a holistic approach to enhance financial reporting practices through regulatory compliance, professional training, and high-quality audits.

The Impact of Risk Management, Liquidity, and Leverage on the Financial Performance of Manufacturing Companies Listed on the Indonesia Stock Exchange

Ahmad Nur Budi Utama — 2024-11-29

This study examines the impact of risk management, liquidity, and leverage on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Utilizing a quantitative approach, data from 160 companies were collected using a structured survey and secondary financial data. The study employs Structural Equation Modeling with Partial Least Squares (SEM-PLS) to analyze the relationships between these factors. The results reveal that all three factors—risk management, liquidity, and leverage—have a significant positive effect on financial performance. Specifically, companies with stronger risk management practices, higher liquidity, and optimal leverage levels tend to demonstrate better financial outcomes. These findings provide valuable insights for corporate managers, investors, and policymakers, highlighting the importance of effective financial management in fostering sustainable business growth in the manufacturing sector. This research contributes to the understanding of financial performance drivers in emerging markets and offers practical recommendations for improving business performance.

The Effect of Liquidity Management, Cost Structure, and Leverage Policy on Financial Performance in the Retail Sector in Jakarta

Yanti Budiasih — 2024-11-29

This study examines the effect of liquidity management, cost structure, and leverage policy on the financial performance of retail sector companies in Jakarta. Utilizing a quantitative approach, primary data were collected from 165 respondents using a structured questionnaire measured on a Likert scale of 1-5. Structural Equation Modeling-Partial Least Squares (SEM-PLS 3) was employed to analyze the relationships between the independent variables—liquidity management, cost structure, and leverage policy—and the dependent variable, financial performance. The findings indicate that all three factors significantly and positively influence financial performance, with leverage policy showing the strongest effect. The study underscores the importance of strategic financial management practices for retail companies to enhance profitability and sustain competitive advantages. Practical implications include adopting efficient liquidity tools, optimizing cost structures, and strategically managing leverage to maximize growth and stability.