Garuda - Garba Rujukan Digital

HALAL BUSINESS TRANSFORMATION: MEETING CHALLENGES AND OPPORTUNITIES IN THE AGE OF TECHNOLOGY Linatul Uyun
Count : Journal of Accounting, Business and Management Vol. 1 No. 2 (2023): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v1i2.141

This study aims to develop an effective digital transformation model for halal businesses in the modern era, with a focus on improving operational efficiency, customer satisfaction, and global competitiveness. The research method uses a mixed methods approach, combining a quantitative survey of 200 halal businesses in Indonesia and in-depth interviews to explore experiences and challenges in the adoption of digital technology. The results showed that 85% of respondents reported an increase in operational efficiency, 75% noted an increase in customer satisfaction, and there was an average operational cost reduction of 15%. Linear regression analysis showed a significant positive relationship between technology adoption and improved business performance. In addition, the study identified challenges such as resistance to change and limited digital literacy, and suggested solutions through training, collaboration with technology companies, and government policy support. The global usefulness of this research lies in providing a framework that can be adopted by halal businesses in different countries to improve competitiveness and economic sustainability in an increasingly competitive global market

AN EMPIRICAL ANALYSIS OF THE IMPACT OF TAX PLANNING ON CORPORATE TAX LIABILITY Linatul Uyun
Count : Journal of Accounting, Business and Management Vol. 2 No. 2 (2024): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i2.548

This study aims to empirically examine the effect of tax planning on corporate tax liability among non-financial firms listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022. Motivated by Indonesia’s post-pandemic fiscal reforms, particularly the implementation of the Harmonized Tax Law (UU HPP), this research addresses the gap in empirical literature on how tax planning operates in emerging markets with evolving regulatory structures. The study employs a quantitative explanatory approach using panel data regression (fixed-effects model) on 240 firm-year observations. Tax planning is proxied by Book-Tax Differences (BTD), while corporate tax liability is measured through the Effective Tax Rate (ETR). The findings reveal a significant negative relationship between BTD and ETR, indicating that firms engaging in higher levels of tax planning are able to reduce their reported tax liabilities. Control variables such as profitability (ROA) also show a significant influence, whereas firm size and leverage do not. The novelty of this study lies in its integration of recent fiscal policy shifts, firm-level financial indicators, and governance perspectives within the Indonesian context—an approach not widely explored in previous literature. Additionally, by focusing on a post-reform period marked by economic volatility, this study contributes contemporary evidence to the discourse on responsible and strategic tax behavior. In conclusion, tax planning proves to be an effective yet context-dependent tool for managing corporate tax burdens, with broader implications for regulatory design and corporate governance in emerging economies.

FORENSIC ACCOUNTING AS A TOOL FOR FRAUD PREVENTION: A LITERATURE REVIEW IN THE INDONESIAN CONTEXT Linatul Uyun
Count : Journal of Accounting, Business and Management Vol. 2 No. 3 (2025): January: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.564

This study aims to explore the role of forensic accounting as a fraud prevention tool in the Indonesian context through a systematic literature review. As financial crimes become increasingly complex—especially in emerging economies like Indonesia—the application of forensic accounting is gaining relevance, yet remains underutilized. This research adopts a qualitative approach using secondary data from peer-reviewed journals, government reports, and professional publications published between 2010 and 2024. The data were analyzed through thematic content analysis to identify key issues, research gaps, and best practices. The findings show that forensic accounting in Indonesia is still at a developmental stage, hindered by regulatory ambiguity, lack of certified professionals, and limited integration with digital forensic tools. Educational infrastructure also lags behind global standards, contributing to a mismatch between academic training and market demands. A key novelty of this study lies in its contextualized synthesis, which not only examines the technical aspects of forensic accounting but also addresses institutional, educational, and cultural factors specific to Indonesia. Additionally, this research bridges forensic accounting with technological developments, advocating for the integration of data analytics and cybersecurity in audit practices. The study concludes that a holistic reform encompassing education, legal frameworks, and technological infrastructure is essential to maximize the impact of forensic accounting in curbing fraud. This paper serves as a reference point for policymakers, academics, and practitioners seeking to enhance financial transparency and accountability in emerging markets.

A COMPARATIVE ANALYSIS OF KEYNESIAN AND MONETARIST THEORIES IN RESPONDING TO MODERN ECONOMIC CRISES Linatul Uyun
Count : Journal of Accounting, Business and Management Vol. 2 No. 4 (2025): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.554

This study aims to conduct a comparative analysis of Keynesian and Monetarist theories in responding to modern economic crises, with particular attention to the COVID-19 pandemic and other recent macroeconomic disruptions. Using a qualitative library research method, the study synthesizes scholarly literature, policy reports, and institutional data from sources such as the IMF, World Bank, and academic journals published in the last decade. The results show that Keynesian fiscal interventions were more effective in achieving short-term recovery by boosting aggregate demand and reducing unemployment, especially in countries with strong institutional frameworks and fiscal space. Meanwhile, Monetarist approaches, focusing on price stability and money supply control, demonstrated greater strength in long-term inflation management, albeit with slower recovery rates. A key novelty of this research lies in its integration of both theories within a single adaptive policy framework, accounting for regional, institutional, and structural differences. Unlike many previous studies that treat these frameworks in isolation, this research reveals the potential effectiveness of hybrid fiscal-monetary strategies and underscores the need for theory-to-practice alignment in contemporary policy-making. The findings suggest that macroeconomic responsiveness requires not only theoretical rigor but also flexibility and context-sensitive application. In conclusion, this study contributes to modern macroeconomic thought by proposing a more inclusive and practical model of crisis response that reflects the evolving nature of global economic shocks and institutional realities.

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