Article Per Year (5 Year)
p-Index From 2020 - 2025
2.94
P-Index
This Author published in this journals
All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Abdimas Kartika Wijayakusuma Jurnal Akuntansi dan Keuangan Indonesia Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Applied Quantitative Analysis (AQA) MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Akuntansi Kontemporer Jurnal Akuntansi
Meythi, Meythi
Universitas Kristen Maranatha
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

 1 
The Influence of Big Data, Compliance Risk Management, and Business Intelligence on Tax Compliance Astuti, Puji; Rapina, Rapina; Meythi, Meythi; Joni, Joni
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2792

Abstract

Advances in information technology have brought significant changes to various sectors, including tax administration. The use of technologies such as Big Data, Compliance Risk Management (CRM), and Business Intelligence (BI) is believed to improve taxpayer compliance by analysing large amounts of data and managing tax risks more effectively. This study aims to analyse the influence of Big Data, CRM, and BI on tax compliance levels in Indonesia. A quantitative approach was used, with data collected through questionnaires from Account Representatives at the Regional Office (Kanwil) of the Directorate General of Taxes (DJP) West Java I (Jabar I). The data was analysed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) model. The results of the study indicate that all three variables have a significant influence on tax compliance, with CRM as the dominant factor influencing taxpayer compliance. This study contributes to the development of technology-based taxation strategies and policy recommendations for tax authorities in improving tax management efficiency in the digital era.
Disclosing Corporate Social Responsibility Affects Company Value: Profitability as Moderating Variable Candra, Anastasya Regina; Tanison, Nindy; Martusa, Riki; Meythi, Meythi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2471

Abstract

The goal of this research is to determine how company value is impacted by corporate social responsibility (CSR) and how profitability, as determined by the rate of return on assets (ROA), modifies this impact. The main reason is that businesses which can disclose their CSR will garner greater public attention. Purposive sampling was employed in this study, consisting of all businesses listed on the Indonesia Stock Exchange (IDX) during 2018 to 2022. Because relatively few organizations are prepared to participate in CSR due to the significant expenditures involved, the paper’s findings show that CSR Disclosure does not significantly affect company value. The second finding stated that profitability as defined by return on assets (ROAt) can enhance the interaction among CSR disclosure and company value because profitable businesses can afford to make larger investment in CSR, which can best serve stakeholders who are essential to the business’s longevity.
Are Profitability and Leverage Able to Predict the Risk of Financial Distress? Mulyadi, Mulyadi; Meythi, Meythi; Martusa, Riki; Rapina, Rapina
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2693

Abstract

The performance of the organization from a financial perspective plays a crucial role in attracting investment. Whenever this profitability indicator is put in the context of making an investment, the signaling theory arises where information about the firm’s activities is provided to affect an investment decision. The goal of this study is to observe profitability and leverage affect financial distress. The population is manufacturing enterprises registered on the Indonesia Stock Exchange between 2018 and 2022. Testing uses the SPSS statistical test tool with logistic regression. Profitability can predict the risk of financial distress. The risk of financial distress can be reduced by increasing profitability. Meanwhile, Leverage does not yet provide a definite reflection for predicting the risk of financial distress. Optimizing profits is the main thing in reducing the risk of financial distress. This will also have an impact on business continuity and not experiencing bankruptcy. The novelty of this study is that the indicator of financial distress is estimated by six consecutive years of negative earnings per share.
Co-Authors Alexander, Ferdinand Morin Alwi, Fachri Ariesa Pandanwangi Asher, Steven Aurora Angela Bailao, Dedi Anderias Candra Sinuraya Candra, Anastasya Regina Christine Dwi Karya S Darmasetiawan, Johannes Buntoro Eddy, Endah Purnama Sari Emmanuel Dwistia, Reynald Erwan Erwan, Erwan Ferdinand Morin Alexander Gunawan, Johanes Felix Hakim, Rio Christantio Henky Lisan Suwarno Heri Andrianto Joni Joni Joni Joni Kevin Widjaja, Kanisius Lidya Agustina M. Sienly Veronica Mariana Mathilda Michael Michael Michael Michael Mulyadi Mulyadi Oktavianti Oktavianti Permata, Nurul Intawaty Pin Panji Yapinus, Pin Panji Puji Astuti Putri, Aulia Asriani Rapina Rapina . Rapina, Rapina Rapina Riki Martusa Riyanto, Naomi Fani Rosida Tiurma Manurung Santy Setiawan Sasmitapura, Angga Se Tin Sheffie Teresa Tanison, Nindy Yasmin F., Rahajeng Yolla Margaretha Zaniarti, Sri