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All Journal Al-Buhuts (e-journal) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Afriana Lomagio
Universitas Ichsan Gorontalo Utara
Economics, Econometrics & Finance

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Hambatan Pengimplementasian Laporan Keuangan Usaha Mikro Kecil dan Menengah (UMKM) Berbasis Digital Rahmatia Rahmatia; Muhammad Ardi; Afriana Lomagio; Ririn Paputungan; Novia A Mustava
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4724

Abstract

This research aims to analysed the barriers in implementing the preparation of financial reports based digital for UMKM in Gorontalo. This reseach was a type of quantitative reseach with a Participatory Action Research (PAR) approach which consists of four stages, namely (1) Identifying the Research Question. (2) Gathering the information to answer the question, (3) Analyzing and interpreting the information, dan (4) Sharing the results with the participant. The research results show that there are several factors what can barriers the implementation of a financial reporting system UMKM based digital, namely the lack of business actors’ knowledge regarding the preparation of financial reports and technology, as well as the low interest of UMKM. This research highlights the barriers in implementing financial reports based digital for UMKM. These barriers then become a reference in designing a digital system for UMKM SIAM Syariah financial reports adapted to the needs and conditions of business actors. This information system based digital expected to produce relevant and reliable information according to the needs of UMKM. Different from previous research, this research did not just focus on the barriers to implementing financial reports in UMKM, but also provides concrete and practicial solutions to support of the implementation reports based digital in UMKM.
MAPPING THE CONCEPT OF TAX RESPONSIBILITY: A SYSTEMATIC REVIEW OF ETHICAL, SOCIAL, AND CULTURAL PERSPECTIVES Afriana Lomagio; Ismi Ayu Lestari; Amiruddin; Asri Usman
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 4 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.23100921

Abstract

Purpose – This study aims to map and synthesize the concept of tax responsibility by integrating ethical, social, and cultural perspectives, and to develop a comprehensive conceptual framework that explains responsible tax behavior. Design/methodology/approach – This study employs a systematic library research approach using literature retrieved primarily from the Scopus database. Relevant studies on tax responsibility, tax ethics, tax morale, social norms, fairness, institutional trust, tax culture, cultural values, and voluntary tax compliance were identified, classified, and synthesized through thematic coding, concept mapping, and conceptual synthesis. Findings – The findings reveal that tax responsibility extends beyond formal tax compliance and represents a multidimensional construct shaped by ethical values, social relationships, and cultural contexts. Ethical tax responsibility reflects moral obligation and ethical awareness; social tax responsibility emphasizes social norms, fairness, reciprocity, and institutional trust; while cultural tax responsibility captures collective values and tax culture. The synthesis proposes an Integrated Tax Responsibility (ITR) framework following the pathway: Cultural Values → Social Norms → Ethical Tax Awareness → Integrated Tax Responsibility → Voluntary Tax Compliance. Originality/value – This study advances taxation literature by repositioning tax responsibility as an integrative concept linking cultural, social, and ethical mechanisms with voluntary tax compliance.
Co-Authors Amiruddin Asri Usman Ismi Ayu Lestari Muhammad Ardi Novia A Mustava Rahmatia Rahmatia Ririn Paputungan