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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Manajemen Teknologi Jurnal Keuangan dan Perbankan Gadjah Mada International Journal of Business Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Bisnis dan Akuntansi Dedication : Jurnal Pengabdian Masyarakat JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Indonesian Journal of Accounting and Governance BALANCE: Economic, Business, Management and Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Aksara: Jurnal Ilmu Pendidikan Nonformal Cakrawala Repositori Imwi Jurnal Akuntansi dan Keuangan Jurnal Magister Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Entrepreneurship, Business, and Creative Economy Jurnal Pengabdian Pada Masyarakat Dedication : Jurnal Pengabdian Masyarakat Jurnal Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Se Tin
Fakultas Bisnis, Universitas Kristen Maranatha, Indonesia
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Peran Sistem Pengendalian Manajemen dalam Meningkatkan Akurasi Laporan Keuangan melalui Implementasi Digital Accounting pada UMKM di Kota Bandung Rony Tarigan; Se Tin Se Tin
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 7 No. 2 (2025)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v7i2.11553

Abstract

This study aims to analyze the role of management control systems in improving the accuracy of financial reports through the implementation of digital accounting in MSMEs in Bandung City. In the digitalization era, the use of accounting technology continues to evolve to enhance financial recording efficiency and support more accurate decision-making. This research adopts a quantitative method. The data used in this study are primary data collected through online questionnaires distributed via Google Form. The data analysis technique employed is Partial Least Square (PLS) using SmartPLS 3 software, with a total of 100 MSMEs respondents in Bandung City. The findings indicate that an effective management control system, supported by the implementation of digital accounting, significantly contributes to improving the accuracy of financial reports and the effectiveness of managerial control in business decision-making.
Pengaruh Opini Audit dan Rasio Profitabilitas terhadap Penerimaan Opini Audit Going Concern pada Industri Manufaktur di Indonesia Stock Exchange (Periode Tahun 2019-2023) Jane Amanda; Se Tin Se Tin
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 7 No. 1 (2025)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v7i1.11560

Abstract

Perisetan ini dilakukan untuk melihat pengaruh opini audit dan rasio profitabilitas terhadap penerimaan opini audit going concern pada industri manufaktur. Jenis perisetan ini yaitu causal explanatory. Populasi yang digunakan dalam perisetan ini adalah seluruh industri manufaktur yang terdaftar di Indonesia Stock Exchange (IDX). Pengambilan sampel memanfaatkan metode purpose sampling dan jumlah sampel yang dipergunakan adalah 35 industri manufaktur yang memiliki data laporan keuangan lengkap tahun 2019-tahun 2023. Teknik pengumpulan data menggunakan data sekunder dengan memanfaatkan data laporan keuangan yang diperoleh melalui laman industri manufaktur yang teregistrasi pada Indonesia Stock Exchange (IDX). Pengujian data ini memanfaatkan regresi logistik. Perolehan dari perisetan ini membuktikan yaitu opini audit dan rasio solvabilitas memiliki pengaruh positif terhadap opini audit going concern. Saran bagi periset berikutnya agar periset dapat memperbanyak jangka waktu pengamatan, memanfaatkan populasi dan sampel selain dari industri manufaktur, dan memanfaatkan variabel independent lainnya.
The Compliance of MSME Taxpayers with Tax Socialization as A Moderating Variable Parulian Hutagaol; Se Tin Se Tin
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 7 No. 2 (2025)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v7i2.11899

Abstract

This study attempts to analyze MSME taxpayer compliance with tax socialization as a moderating element. This study collects primary data from business owners of MSMEs in Indonesia via the use of questionnaires. Researchers selected to gather data from a sample of 103 people who filled out questionnaires distributed using a sampling approach called convenience sampling. The SPSS software package was utilized for data analysis, and in particular multiple linear regression model analysis. The findings suggest that taxpayer compliance is not significantly affected by tax incentive programs.. Tax socialization has no effect on the motivation to pay taxes . Knowledge of tax law is not moderated by tax socialization in a way that increases taxpayer compliance. Keywords: MSMEs; tax incentives; tax understanding; tax socialization; taxpayer compliance
Co-Authors Achmad Dahlan Adwita Harefa Alpriliana, Desti Lolita Amanda Yunne Erlandian Amin, Muhd Nuryatno Ari Purwanti Ariesa Pandanwangi Atin Friatna Bernard Rhenaldi Sutedja Christine Dwi Karya Susilawati Christine Dwi Karya Susilawati Debbianita Desti Lolita Alpriliana Eddy, Endah Purnama Sari Eiren Eunike Enny Prayogo Erlangga Budi Sanggrama Gabriela Andre Agung Herman Kambono I Nyoman Agus Wijaya Ilham Pranata Ita Salsalina Lingga Jane Amanda Lauw Tjun Tjun Lidya Agustina Lina Anatan Livia - Jonathan Luthfihani, Chindy Anggraeni Lyvia Mannuela Sandra M. Sienly Veronica Meythi, Meythi Oktavianti Oktavianti Parulian Hutagaol Parulian Hutagaol Ranesa Thedya Rhaisya Setiawati Rachmat Rhaisya Setiawati Rachmat Rini Handayani Rony Tarigan Rosida Tiurma Manurung Roy Sembel Roy Sembel Santy Setiawan Santy Setiawan Santy Setiawan Santy Setiawan Sinta Setiana Sondang Mariani Rajagukguk Steven Asher Tan Kwang En Tan Ming Kuang Verani Carolina Vinny Stephanie Hidayat Yenni Carolina Yuliana Gunawan Yuliana Gunawan Yunita - Christy Yunita Christy Yunita Christy Yunita Christy Yvonne Augustine Yvonne Augustine Yvonne Augustine Sudibyo