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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran REFLEKSI EDUKATIKA Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Journal of Information Systems and Management Jurnal Visi Manajemen (JVM) Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Manajemen dan Ekonomi Kreatif Jurnal Riset Ekonomi dan Akuntansi Indonesian Economic Review Master Manajemen Jurnal Bisnis Inovatif dan Digital Studia Ekonomika International Journal of Management, Accounting & Finance International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE) Journal of Economic and Leadership International Journal of Economics and Management Research
Ngadi Permana
STIE Kasih Bangsa
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Closing Auctions and Price Discovery: Investigating the Role of Index Funds and Their Influence on Market Liquidity Ruslaini Ruslaini; Muhammad Rizal; Ngadi Permana
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 4 (2024): October: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v1i4.235

Abstract

This qualitative literature review explores the role of closing auctions in price discovery and the influence of index funds on market liquidity. By analyzing recent empirical studies, the review reveals that closing auctions serve as vital mechanisms for aggregating market information, thus facilitating accurate price formation. The presence of index funds significantly enhances market liquidity during these auctions, contributing to increased trading volumes and price stability. However, the findings also indicate a complex relationship, as index fund activities can lead to increased volatility in turbulent market conditions. This dual impact underscores the need for market participants, including traders and regulators, to closely monitor index fund behavior during closing auctions. The review highlights the evolving landscape of financial markets and emphasizes the importance of understanding how these elements interact within the broader ecosystem. While the research provides valuable insights, limitations such as selection bias and methodological variability are acknowledged, suggesting areas for future research. Overall, this review contributes to a deeper understanding of the interplay between closing auctions and index funds, informing stakeholders about the implications for market efficiency and stability.
Complexity, Clarity, and Earnings Management: The Impact of Financial Report Obfuscation on Investor Perception and Stock Valuation Ngadi Permana; Farah Qalbia; Eri Kusnanto
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 2 (2025): International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i2.289

Abstract

This qualitative literature review explores the relationship between financial report obfuscation, complexity, transparency, and earnings management, focusing on how these factors influence investor perception and stock valuation. The review examines the strategic manipulation of financial reports by managers, specifically through obfuscation techniques that distort financial transparency. Obfuscation, by disaggregating financial data into numerous line items, can exacerbate biases in reported profitability, leading investors to extrapolate distorted valuations. This paper reviews the interplay between complexity and transparency in financial reporting and its implications for earnings management. It highlights the challenges investors face in interpreting complex financial reports, leading to potential misvaluation of firms. The review also considers how various factors, such as investor sophistication and managerial honesty, affect the degree of obfuscation and earnings management.
Strategic Liquidation in Financial Crises: A Qualitative Review of Externalities and Optimal Insolvency Interventions Muhammad Rizal; Ngadi Permana
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 2 (2026): April: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v3i2.428

Abstract

This qualitative literature review examines the strategic role of liquidation during financial crises, with a focus on the externalities it generates and the design of optimal insolvency interventions. Synthesizing recent empirical and theoretical research, the study highlights how liquidation decisions—particularly in systemic downturns—affect broader economic stability through credit disruption, asset fire sales, and employment losses. The review finds that while prompt liquidation of non-viable firms can facilitate recovery, poorly structured interventions risk perpetuating inefficiencies and moral hazard. Comparative insights from diverse institutional contexts emphasize the need for hybrid insolvency regimes that balance liquidation with restructuring flexibility. This synthesis contributes to ongoing debates on how to enhance crisis responsiveness in insolvency law and policy design.
The Impact of Tax Scrutiny on Cryptocurrency Investor Behavior: A Qualitative Synthesis of Tax-Loss Harvesting and Wash Trading Strategies Yessica Amelia; Ngadi Permana
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 2 (2026): April: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v3i2.430

Abstract

This qualitative literature review investigates how tax scrutiny influences investor behavior in the cryptocurrency market, with a focus on tax-loss harvesting and wash trading strategies. As governments enhance transparency and enforcement, crypto investors increasingly adapt their behaviors to optimize after-tax outcomes. The review synthesizes recent academic findings that highlight the growing use of legal tax-loss harvesting and the controversial persistence of wash trading, particularly in unregulated exchanges. Evidence suggests that regulatory uncertainty and inconsistent tax treatment across jurisdictions drive strategic investor responses and, in some cases, unintended compliance gaps. This study underscores the need for updated tax frameworks capable of addressing the unique characteristics of digital assets. The analysis contributes to the broader discourse on how taxation shapes market behavior in emerging financial ecosystems
The Impact of Tax Knowledge, the Adoption of Electronic Tax Filing, and Tax Penalties on Individual Taxpayers’ Compliance in Filing Annual Tax Returns Hollines Luahambowo; Muhammad Rizal; Ngadi Permana
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i2.4113

Abstract

This study examines how tax knowledge, the use of e-filing systems, and the enforcement of tax penalties influence individual taxpayers’ compliance in filing annual tax returns. Tax compliance is a critical factor for the sustainability of government revenue, yet public compliance rates remain suboptimal. The research employs a quantitative approach with an associative causal design, involving 131 respondents in West Jakarta selected through convenience sampling. The instrument, consisting of a questionnaire with 34 items, was tested for validity and reliability and then analyzed using multiple linear regression with the aid of SPSS. The results of the analysis indicate that tax knowledge, the use of e-filing, and tax penalties have a positive effect—both partially and simultaneously—on compliance with annual tax return filing. These findings underscore the need to improve tax literacy, strengthen the e-filing system, and ensure consistent enforcement of penalties to encourage compliance. This study provides an empirical basis for the development of more inclusive and efficient tax policies and supports the government’s strategy to optimize state revenue by raising taxpayer awareness and fostering a sense of responsibility.
Co-Authors A. Sigit Pramono Hadi Adrian Otniel Tampilang Benardi Byastira, Ruri Dadang Irawan Diani Austin Eka Wahyu Kasih Eri Kusnanto Fachry Abda El Rahman Farah Qalbia Fardan, Mohamad Rakel Fitriani, Susan Grace Yulianti Herlangga, Gilang Hollines Luahambowo Indrawan, Ardhie Kusumah, Rengganis Ningrum Maidah, Maidah Mia Christy Patricia Mohamad Chaidir Mohammad Chaidir Muhammad Faiz Yasir Muhammad Rizal Nasutiah Nasutiah Otniel Tampilang, Adrian Ria Wulandari Ruslaini, Ruslaini Sarah Fitriyani Seger Santoso Septianingsih, Yuyun Sri Utami Nurhasanah Tanti Sugiharti Wijayanti, Fitri Ayu Kusuma Wijayanti Yasir, Muhammad Faiz Yasni, Eka Yessica Amelia