Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi ASERSI : Jurnal Akuntansi Terapan dan Bisnis Journal of Governance, Taxation, and Auditing
BARRETO, Carlos Afonso
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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

Found 3 Documents
Search

 1 
Determinasi Artificial Intelligence Akuntansi di Praktek Mandiri Dokter Umum Ratih, Nur Rahmanti; Kusuma, Marhaendra; Barreto, Carlos Afonso
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5217

Abstract

This study aims to examine the influence of doctors' knowledge of the benefits of accounting, technical knowledge and demands of obligations on the implementation of artificial intelligence (AI) of accounting in independent general practitioner practice entities. Data from questionnaire answers to respondents as many as 167 general practitioners who open independent practice services. The research method uses a quantitative approach with hypothesis testing using multiple linear regression analysis to test factors that influence the implementation of AI of accounting and the Independent t-test mean difference test to test differences in doctors' perceptions based on their characteristics. The results of the multiple linear regression analysis test show that the factors that influence the implementation of AI of accounting are 1) doctors' knowledge of the benefits of accounting, 2) doctors' knowledge of basic accounting techniques, and 3) demands of obligations from stakeholders. The results of the Independent t-test test show that there is no difference in the perception of the need for AI of accounting between ASN and Non-ASN general practitioners. The originality of this study: testing the determination of the implementation of AI of accounting in independent general practitioner practice entities, and testing differences in perceptions of the implementation of AI of accounting between ASN and non-ASN general practitioners.  
The Effect of Marketing Activities on Profitability with Others Comprehensive Income as Moderation: Evidence from Southeast Asia Andriana, Ririn; Kusuma, Marhaendra; Mohd Kasim, Che Manisah; Barreto, Carlos Afonso
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 20 No 1 (2025): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v20i1.2025.pp143-160

Abstract

This research aims to know moderated of others comprehensive income in link of marketing activities on the profitability of financial sector firm in the Southeast Asia region. Research on profitability determination has been widely conducted, but testing the moderating role of Others Comprehensive Income (OCI) in link marketing activities on financial profitability in financial sector companies has not been widely conducted. This is important because financial sector companies have large financial assets. The source of funding comes from funding funds that are inseparable from marketing activities. Ownership of large financial assets has an impact of other comprehensive income (OCI), especially the type of unrealized earnings from adjustment assets include financial types that are ready to be realized (AFS). Observation data of 612 from the financial statements of a sample of 153 financial sector companies in 2020 - 2023 in five Southeast Asian countries, namely Indonesia, Thailand, Malaysia, Singapore, and the Philippines. Data analysis using Moderated Regression Analysis and showing the results that the existence of OCI in financial sector companies is proven to strengthen the positive impact activities of marketing to ROA or profitability. The originality of this study is to test OCI’s moderated in link marketing activities on profitability. Large OCI AFS ownership in financial sector companies is important information for investors regarding future profitability, because AFS will be realized in the future, and its realization will certainly affect net income.
Determinants of Tax Revenue Through the Effectiveness of Tax Audit as an Intervening Variable BARRETO, Carlos Afonso
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1700

Abstract

The contribution of tax audit results to tax revenue in Timor-Leste remains very low, averaging only 3.25% over the past four years. This has prompted further analysis of the factors determining the effectiveness of tax audits in order to enhance tax revenue. The study employs a survey approach using questionnaires as the data collection instrument and applies Partial Least Squares–Structural Equation Modeling (PLS/SEM) for analysis. The independent variables include the quality of tax auditors, the quantity of tax auditors, facilities and infrastructure, and financial compensation. The mediating variable is tax audit effectiveness, and the dependent variable is tax revenue. Results from direct effect testing show that the variables of auditor quality and facilities/infrastructure have a positive but insignificant effect on tax revenue. Meanwhile, the quantity of tax auditors and their financial compensation has a negative but insignificant effect on tax revenue. However, the effectiveness of tax audits has a significant positive effect on tax revenue. The indirect effect analysis reveals that auditor quality, auditor quantity, and financial compensation—through tax audit effectiveness—have a significant positive influence on tax revenue, whereas facilities and infrastructure have a positive but insignificant effect.
Co-Authors Andriana, Ririn Kusuma, Marhaendra Mohd Kasim, Che Manisah Ratih, Nur Rahmanti