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All Journal Journal of Applied Finance & Accounting Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review
Valentina Tohang, Valentina
Faculty of BINUS BUSINESS SCHOOL, BINUS UNIVERSITY, JWC Campus, Jl. Hang Lekir I No. 6, Senayan, Jakarta 12120
Economics, Econometrics & Finance

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THE IMPACT OF INTEGRATED AIS IMPLEMENTATION TO THE PURCHASING AND SALES BUSINESS PROCESSES IN ORDER TO IMPROVE EFFICIENCY AND EFFECTIVENESS: A CASE STUDY OF AN SME IN WEST JAKARTA Tohang, Valentina; Margaret, Bungan
Journal of Applied Finance & Accounting Vol. 5 No. 1 (2012): Publish on November 2012
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This exploratory study of the impact of integrated AIS implementation throughout the purchasing and sales business processes in an SME in West Jakarta is aimed to illustrate the result of an implementation of automated AIS in a small business to improve company’s efficiency and effectiveness.  The study was conducted through the document review of prior implementation and observation of current business process, and interview. The measurement of efficiency and effectiveness is derived from the accounting basic principles of time and cost efficiency and effectiveness.
Digitalization of Financial Reporting Through XBRL and the Cost of Equity Tohang, Valentina; Lusiana, Silvi
The Indonesian Accounting Review Vol. 12 No. 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2576

Abstract

This study aims to explore the relation between the pre and post adoption of the Extensible Business Reporting Language (XBRL) adoption and the cost of equity capital in Indonesian-listed firms. The study examines 59 listed companies for four years, including two years before (2014-2015) and two years after (2016-2017) the adoption of XBRL in Indonesia. By comparing the pre and post adoption periods, the multiple regression analysis results will provide valuable information for the related stakeholders of the Indonesia Stock Exchange (IDX). Furthermore, this paper examines the impact of the control variables, such as the firm’s size, leverage, vari-ability of return, and price-to-book ratio to the relationship between XBRL and cost of equity (COE). The results show that XBRL adoption is significant in reducing the cost of equity and large-sized firms are more likely to enjoy greater reduction. This paper contributes to the research area by providing evidence on the relationship between XBRL adoption and COE in Indonesia that have mixed results in various countries and environments.
Understanding Tax Amnesty and Tax Compliance in Indonesia: an Institutional Approach Hermawan, Marko S; Abigail, Pamela; Martowidodjo, Yanthi Hutagaol; Tohang, Valentina
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1810

Abstract

This study was motivated by one of President Joko Widodo’s projects, which is to build better infrastructure in Indonesia. Tax amnesty is used as a way of receiving undeclared assets expecting that Indonesia revenues will increase. This study focuses on the perception of both tax consultants and taxpayers. The interview was conducted to explore the points of interest as it was being developed. The analysis was done using institutional theory, analysis and discussion on their behavior towards tax amnesty are given based on the result of the research. This research uses interpretivism perspective to examine the meaning created by a human that differentiate human from physical phenomena. The data were collected from secondary data, archival data and complemented with semi-structured interviews. The finding suggests three themes associated with institutionalization of taxpayer compliance, namely rules and regulation, political economy, and social powers. These themes generate pressures on coercive isomorphism, as well as normative isomorphism. The result suggests establishing synergy and a dialectical process between the tax authorities and the taxpayer in conducting coaching, monitoring and fair enforcing of law to support taxpayer compliance.
Co-Authors Abigail, Pamela Bungan Margaret, Bungan Hermawan, Marko S Lusiana, Silvi Martowidodjo, Yanthi Hutagaol