Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Moneta : Journal of Economics and Finance Summa : Journal of Accounting and Tax
Fatou Badjie
University of the Gambia
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Bookkeeping Record Completeness and Tax Service Accessibility on Timely Tax Return Filing in Pontianak Ibrahim Abubakar; C. Tri Widiastuti; Soliha Sanusi; Fatou Badjie
Summa : Journal of Accounting and Tax Vol. 4 No. 3 (2026): July 2026
Publisher : PT Penerbit Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i3.2011

Abstract

Timely submission of annual income tax returns is a central aspect of formal tax compliance, while business record preparation and access to taxpayer support may influence administrative readiness. To examine the associations of bookkeeping record completeness and tax service accessibility with timely filing among individual business taxpayers in West Pontianak, Indonesia. : A cross-sectional study comprising 200 individual business taxpayers in West Pontianak District was conducted for the 2025 tax year. Ten-item scores assessed bookkeeping completeness and tax service accessibility (range 10–50), and timely filing was defined as submission by 31 March 2026. Binary logistic regression estimated mutually adjusted odds ratios (ORs). 118 respondents (59.0%) were classified as timely filers. Mean scores were 34.10 (SD 6.98) for bookkeeping and 35.12 (SD 6.88) for service access. Bookkeeping was positively associated with timely filing (adjusted OR 1.154, 95% CI 1.092–1.220; p < .001), whereas service access was not statistically significant after mutual adjustment (adjusted OR 1.041, p = 0.102). The in-sample AUC was 0.756. More complete bookkeeping records were independently associated with timely annual return filing; tax service accessibility may operate through more complex or indirect pathways that a composite linear specification does not fully capture.
Selling Price, Raw Material Cost, and Digital Promotion Intensity on Culinary Microenterprise Sales in Jambi City Efriyani Sumastuti; Fatou Badjie
Moneta : Journal of Economics and Finance Vol. 4 No. 3 (2026): July 2026
Publisher : PT Penerbit Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v4i3.2048

Abstract

Selling prices, ingredient costs, and digital promotional activity are closely connected business decisions, but their relationships with observed sales require joint assessment. This study examined these relationships among 180 culinary microenterprises in Jambi City. A cross-sectional survey used stratified random sampling between October 2025 and April 2026. The main product was defined as the product contributing the largest share of turnover in the preceding month. Monthly portions sold were analyzed using negative binomial regression with operating days as a logarithmic offset. The adjusted model included business age, workforce size, online ordering availability, and product category. Mean monthly sales were 905.87 portions, and mean sales per operating day were 36.34 portions. Each IDR 1,000 higher selling price was associated with a lower sales rate (incidence rate ratio [IRR] = 0.9301, 95% confidence interval [CI] 0.9121–0.9484; p < .001). Ten additional digital promotional publications were associated with a higher sales rate (IRR = 1.1401, 95% CI 1.0846–1.1985; p < .001). Raw material cost was not statistically significant in the principal adjusted model (IRR = 1.0393, 95% CI 0.9997–1.0806; p = .052), although it became significant after excluding the highest 5% of sales rates. Negative binomial regression accommodated substantial Poisson overdispersion. Price and promotional activity were associated with sales rates, whereas the cost association was sensitive to sample restriction. These observational findings support coordinated business monitoring without establishing causal effects.
Stock-Based Purchasing, Storage Practices, and Sales Variability on Food Waste among Culinary Microenterprises in Pangkalpinang, Indonesia Rina rifqie mariana; Fatou Badjie
Moneta : Journal of Economics and Finance Vol. 4 No. 2 (2026): April 2026
Publisher : PT Penerbit Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v4i2.2050

Abstract

Food ingredient waste can erode the operating efficiency of culinary microenterprises, but evidence linking routine inventory decisions to measured waste percentages remains limited. This study examined associations of stock-based purchasing planning, storage practices, and daily sales variability with food ingredient waste among 150 culinary microenterprises in Pangkalpinang, Indonesia. Business-level survey results covered a 30-day measurement window. Descriptive statistics and Spearman correlations were accompanied by fractional logit estimates with robust standard errors. Adjusted models included business age, workforce size, the logarithm of available ingredient weight, and product category. Mean ingredient waste was 8.39% (SD 4.98), and total discarded ingredients weighed 5,522.71 kg. Spoilage or quality deterioration accounted for 56.83% of discarded weight. In adjusted models, a 10-point increase in purchasing planning was associated with a 0.648-percentage-point lower waste percentage (95% CI −0.816 to −0.479). A 10-point increase in storage practices was associated with a 1.154-percentage-point lower waste percentage (95% CI −1.331 to −0.978). A 10-percentage-point increase in the coefficient of variation of daily sales was associated with a 1.246-percentage-point higher waste percentage (95% CI 0.885 to 1.607); all three coefficient tests had p < .001. Associations remained directionally consistent after excluding one high-leverage business. These findings support evaluating stock-informed purchasing, consistent storage routines, and demand-responsive replenishment as potential waste prevention measures. The observational design does not establish causal effects.
Co-Authors C. Tri Widiastuti Efriyani Sumastuti Ibrahim Abubakar Rina rifqie mariana Soliha Sanusi