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All Journal The International Journal of Accounting and Business Society Indonesian Journal of Applied Accounting and Finance El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Yudea
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Accountability in Smart Cities: A Systematic Review of Principles, Components, Monitoring Mechanisms, Challenges, and Improvement Strategies yudea; Irianto, Gugus; Rusydi, Muhammad Khoiru; Rosidi
The International Journal of Accounting and Business Society Vol. 33 No. 1 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.1.868

Abstract

Purpose — This research analyzes the implementation of accountability in the context of smart cities, focusing on principles, components, monitoring mechanisms, implementation challenges, and improvement strategies. The aim is to understand the implementation of accountability comprehensively, address the research gap regarding integrated accountability frameworks, and provide insights to improve smart city governance through strengthening accountability. Poor accountability in smart city initiatives can lead to significant financial inefficiencies and misallocations of public resources. Design/methodology/approach — The research adopted a systematic literature review approach by searching for articles in six academic databases, including Scopus and Web of Science, using Boolean operators (AND, OR). The study selection process used inclusion and exclusion criteria, followed by data extraction, quality assessment using standardized evaluation criteria, synthesis using NVivo, and reporting according to PRISMA guidelines. Findings — 33 relevant studies were found. The most significant discoveries reveal that accountability principles include transparency, responsibility, justice, and sustainability. Financial dimensions of accountability mechanisms are particularly important in ensuring resource optimization. The main components are transparency, citizen participation, collaboration, data management, and security. Effective monitoring mechanisms were identified, such as technology-based supervision, public participation, and transparency. The findings demonstrate the importance of a comprehensive governance framework and prioritizing accountability. Non-technological factors, such as citizen participation and collaboration, are as important as technological aspects. Practical implications—The research provides specific recommendations for the government to apply the principle of accountability systematically, involve citizens, and utilize technology for transparency and monitoring. These governance frameworks can help mitigate financial risks in smart city projects by ensuring proper resource allocation and preventing mismanagement. The research provides comprehensive insights into smart city accountability. Originality/value — An important finding is the need for a governance framework that prioritizes accountability. Further studies are recommended to explore accountability practices in various contexts, develop practical guidelines, and investigate the role of new technologies in improving smart city accountability. Paper type —Literature Review.
Motivational Determinants of Accounting Students’ Engagement in Tax Brevet Programs: Insights from a Behavioral Intention Framework Yudea; Karlinda Sari, Dika; Selviana
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.15099

Abstract

This study aims to analyze the influence of tax knowledge motivation, career motivation, and economic motivation on accounting students' interest in pursuing tax brevet certification, grounded in the Theory of Planned Behavior. Utilizing an explanatory quantitative approach, data was collected hybridly (147 face-to-face respondents and 129 online respondents) via structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling. The results confirm a significant positive influence of all three motivational factors, with tax knowledge motivation emerging as the strongest predictor, followed by career motivation and economic motivation. The findings indicate that students motivated to deepen their tax competency, enhance career prospects, and achieve financial stability are more inclined to pursue the program. However, a gap between high motivation and intention realization was identified, potentially attributed to financial constraints, time limitations, or insufficient institutional support. Consequently, educational institutions need to align academic programs with labor market demands and address implementation barriers to bridge the motivation-behavior gap in career-oriented education.
Pengaruh Motivasi Pengetahuan Perpajakan, Motivasi Karir, dan Motivasi Ekonomi Terhadap Minat Mahasiswa Mengikuti Program Brevet Pajak Selviana; Yudea; Dika Karlinda Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7026

Abstract

This study aims to determine the influence of tax knowledge motivation, career motivation, and economic motivation on students' interest in participating in tax brevet. The population in this study is all students of the accounting study program in Balikpapan who have completed the taxation course. Sampling was conducted using the accidental sampling method with a sample of 276 students. The research method used is a quantitative method using a questionnaire as a research instrument. The data analysis method used in this study is the Partial Least Square-Structure Equation Model (PLS-SEM) using the help of SmartPLS 3.0 software. The results of the study show that the motivation of tax knowledge, career motivation and economic motivation , an effect on students' interest in participating in tax brevet.
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, dan Keadilan Pajak Terhadap Kepatuhan Wajib Pajak UMKM yang Terdaftar di KPP Pratama Balikpapan Timur Diza Shianti; Yudea; Dika Karlinda Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7027

Abstract

This study aims to determine the influence of tax knowledge, taxpayer awareness, and tax fairness on the compliance of MSME taxpayers registered at KPP Pratama Balikpapan Timur. The number of samples used in this study uses the accidental sampling technique. The analysis method used is the Partial Least Square-Structure Equation Model (PLS-SEM). The result of this study show that tax knowledge, taxpayer awareness, and tax fairness have an effect on the compliance of MSME taxpayers.
Pengaruh Pengetahuan Perpajakan, Persepsi Mahasiswa, Self-Efficacy, dan Pertimbangan Pasar Kerja Terhadap Minat Berkarir di Bidang Perpajakan pada Mahasiswa Akuntansi Universitas Balikpapan Jane Monica Devi Alifia Sheren; Yudea; Dika Karlinda Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7028

Abstract

The research aims to identify the influence of tax knowledge, student perception, self-efficacy, and job market considerations on career interest in taxation in accounting students of the University of Balikpapan. The research was conducted at the University of Balikpapan. The research uses primary data types with data collection techniques through the distribution of questionnaires in google forms and directly. The sampling method used is the Purposive Sampling and the sample obtained was 166 respondents. The data analysis methods used in the study are Partial Least Square-Structure Equation Model (PLS-SEM) with the smartPLS3.0 application. The results of the study show that tax knowledge, student perception, self-efficacy, and the consideration of the job market each affects the interest in a career in taxation in accounting students of the University of Balikpapan.
Pengaruh Pemahaman Perpajakan, Sistem Perpajakan, dan Sanksi Pajak Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak Elya Rozana Usman; Yudea; Dika Karlinda Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7029

Abstract

This research aims to find out the influence of tax understanding, tax system, and tax sanctions on students' perception of tax evasion. The number of samples used in this study was 166 students of the accounting study program at the University of Balikpapan. Sampling in this study used non-probability sampling using the purposiv method. The analysis method used is the Partial Least Square-Structure Equation Model (PLS-SEM). The results of this study show that the understanding of taxation, the tax system, and tax sanctions affect students' perception of tax evasion
Young Generation Taxpayer Awareness: Evidence from Balikpapan University Yudea
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 2 (2025): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i2.15330

Abstract

Purpose - Taxation is a crucial pillar of state finance and a civic responsibility that requires strong awareness among future taxpayers. This study aims to explore the awareness of students at Balikpapan University as potential taxpayers and to analyze the factors influencing their attitudes toward tax compliance. Method - The research employed a qualitative descriptive approach using Focus Group Discussions with twelve students from various faculties, both accounting and non-accounting. Thematic analysis was applied to identify major patterns of knowledge, perceptions, and attitudes toward taxation. Findings - The findings reveal that students recognize the fundamental role of taxes in supporting state development, yet their understanding of tax regulations and procedures remains limited and fragmented. Non-accounting students, in particular, demonstrated significant knowledge gaps. Sanctions were considered necessary for compliance but were perceived as inconsistently enforced, raising doubts about fairness. Distrust in institutions, especially due to corruption and weak accountability, was identified as a central barrier to building tax morale. Education campaigns such as Tax Goes to Campus increased awareness in the short term but lacked depth and sustainability. Students expressed readiness to comply voluntarily if taxation systems are transparent and equitable, underscoring the importance of integrating tax education into higher education curricula and strengthening institutional credibility. This study contributes by providing localized qualitative evidence of student tax awareness in a regional university context and extends theoretical perspectives by highlighting the significance of institutional trust in shaping compliance. Implications - The implications suggest that early and systematic tax education, combined with transparent governance, is essential for fostering voluntary compliance among the younger generation.
Co-Authors Dika Karlinda Sari Diza Shianti Elya Rozana Usman Gugus Irianto Jane Monica Devi Alifia Sheren Karlinda Sari, Dika Muhammad Rusydi H. Rosidi Selviana