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All Journal Jurnal Manajemen dan Agribisnis Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal JMM (Jurnal Masyarakat Mandiri) International Journal of Social Science and Business International Journal of Supply Chain Management JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Journal of Humanities and Social Studies JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Manajemen Kesatuan Jurnal Aplikasi Bisnis dan Komputer Essence: Entrepreneurship and Small Business Research for Economic Resilience Journal of Governance, Taxation, and Auditing Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) Advances in Management & Financial Reporting Atestasi : Jurnal Ilmiah Akuntansi
Rochman Marota
Universitas Pakuan
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Transportation Other

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Digital Transformation of Accounting in the Industrial Revolution Era 4.0 Rochman Marota
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.660

Abstract

The Industrial Revolution 4.0, marked by the accelerated adoption of digital technologies such as the Internet of Things (IoT), artificial intelligence (AI), big data, and other technologies, has significantly impacted various business sectors. One sector that has been fundamentally affected is accounting, which has had to adapt to these changes to remain relevant and efficient in an increasingly complex and dynamic business environment. This study aims to understand and analyze how digital transformation in the Industrial Revolution 4.0 era has affected the field of accounting. The research method used is descriptive-qualitative research. This research reveals that digital transformation in accounting, supported by technologies such as IoT, artificial intelligence, big data, and others, brings operational efficiencies through automation, increases the accuracy of financial data, and drives deep data analysis. Collaboration and communication are also enhanced through a cloud-based platform. However, data protection and privacy are important issues in the digital era. In the Industrial Revolution, 4.0, technologies such as big data analytics, AI, IoT, cloud computing, and blockchain are bringing fundamental changes, enabling accounting to be more proactive, using data analysis for better predictions and customer service, and more intelligent and responsive decision making. Digital transformation continues to change the landscape of the accounting and financial industry, making careful use of the potential of the digital age.
Corporate Social Responsibility (CSR) Accounting Treatments on Financial Performance: Case Study in Manufacturing Public Companies Marota, Rochman; Suryadnyana, Nyoman Adhi; Sjam, Juska Meidy Enyke; Supriadi, Taufiq
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.676

Abstract

The primary aim of this research is to evaluate the impact of Corporate Social Responsibility (CSR) on the financial performance of organizations. The evaluation of the financial performance of the company is carried out by employing key indicators such as Return on Equity (ROE), Return on Assets (ROA), and Return on Sales (ROS). In the current study, Corporate Social Responsibility (CSR) is considered an exogenous variable, whereas Return on Equity (ROE), Return on Assets (ROA), and Return on Sales (ROS) are viewed as endogenous factors. The study's sample consisted of manufacturing enterprises publicly listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The material was acquired through documentary research methods and an extensive examination of pertinent literature. The researchers utilized a purposive sampling methodology to choose the sample for the study, wherein each period encompassed a total of 41 organizations. The data underwent multivariate regression analysis for analysis. The study's results suggest that there is a statistically significant and positive relationship between corporate social responsibility (CSR) and a company's financial success, as measured by return on equity (ROE) and return on assets (ROA). Nevertheless, it is important to acknowledge that Corporate Social Responsibility (CSR) has a detrimental impact on the company's Return on Sales (ROS).
Investor's Decisions on Financial Reporting: Merger, Aquisition and Consolidation Marota, Rochman
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.1022

Abstract

This study examines the critical role of financial reporting quality in influencing investor decision-making during mergers, acquisitions, and consolidations (M&A). The primary goal is to explore how financial reporting's transparency, accuracy, and relevance affect investor confidence and strategic decision-making in complex corporate transitions. The study aims to provide comprehensive insights into the interplay between financial reporting practices and investor behavior by integrating technical and behavioral perspectives. The study adopts a qualitative systematic literature review approach, drawing on secondary data from peer-reviewed journal articles and books. It evaluates key factors such as transparency, financial literacy, and innovations in reporting practices, including integrated reporting and externality accounting, to understand their impact on investor decision-making. The findings highlight that high-quality financial reporting reduces uncertainty and fosters investor trust. Transparent reporting assists investors in identifying risks and opportunities and bridges the gap between corporate disclosures and investor expectations. Discussions reveal investors' behavioral dynamics, differences between institutional and individual decision-making, and the importance of innovative reporting practices in promoting sustainability and accountability. The study has significant practical implications for companies, regulators, and investors. Companies can adopt innovative reporting strategies to attract and retain investors, while policymakers are encouraged to harmonize global reporting standards to enhance reliability and comparability. For investors, the findings underscore the critical role of financial literacy in interpreting complex financial reports. Future research should explore empirical evidence and investigate the long-term impacts of innovative reporting practices across industries and regions.
Foreigners, Morals, and Audit: A Trilogy of Controlling Transfer Pricing Practices in Indonesia Marota, Rochman; Supriyanto, Joko
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1874

Abstract

Transfer pricing practices remain a critical issue in international taxation, particularly for firms operating in emerging markets such as Indonesia. This study examines the influence of foreign ownership, tax morale, and audit quality on transfer pricing practices among companies listed on the Indonesia Stock Exchange (IDX). Grounded in agency theory, the study explores how conflicts of interest between management, shareholders, and tax authorities shape cross-border transfer pricing decisions. Using a quantitative approach with panel data regression analysis, the results show that all proposed hypotheses are supported. Foreign ownership has a positive effect on transfer pricing practices, indicating that multinational ownership structures facilitate profit shifting to lower-tax jurisdictions. Tax morale negatively affects transfer pricing behavior, suggesting that strong ethical values function as internal controls that limit aggressive tax avoidance. Audit quality also significantly constrains unfair transfer pricing practices, as high-quality auditors, particularly Big Four firms, serve as effective monitoring mechanisms that reduce information asymmetry. These findings highlight the importance of strengthening corporate governance and managerial integrity to enhance fiscal compliance. From a policy perspective, tax authorities are encouraged to intensify supervision of foreign-affiliated firms and promote greater transparency through enhanced sustainability and tax reporting.
Co-Authors Agung Fajar Ilmiyono Akbar Sugih Miftahul Huda Akhsanul Khaq Amelia Rahmi Amelia Rahmi Asep Alipudin Asep Alipudin Ayursila Maiyarash Citra Sukmadilaga Dewi Syafrani Arbi Sagala Gandhy, Abel Halimah Tus Sadiah Halimah Tus Sadiah Halimah Tus Sadiah Hamzah Ritchi Hari Gursida Hendro Sasongko Holyness Nurdin Singadimedja Indah Setiarini Erganda Johari, Razana Juhaida Joko Supriyanto Juska Meidy Enyke Sjam Marimin , Monica Ani Lestari Muhammad Alam Mauludina Mutiara Puspa Widyowati Nyoman Adhi Suryadnyana Pramono, Agus Setyo Prasetyo, Buntoro Hari Priatna, Angka Razana Juhaida Johari Retno Martanti Endah Lestari Rizky Fisa Abadi Salsabila Fakhirah Kirana Sjam, Juska Meidy Enyke Sunarta, Ketut Supriadi, Taufiq Suryadnyana, Nyoman Adhi Taufiq Supriadi Tjut Awaliyah Zuraiyah uswatun khasanah Vinna Oktaviani Yanto Sugianto Yetty Husnul Hayati Yuli Wahyuni Zahra Nur Azizah Kamilah Zaini, Oktori Kiswati Zul Azhar