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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Pengabdian Masyarakat Indonesia AKSELERASI: Jurnal Ilmiah Nasional SMBJ: Strategic Management Business Journal Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Jurnal Abdi Masyarakat Multidisiplin Journal of Artificial Intelligence and Digital Business Jurnal Multidisiplin West Science The Es Economics and Entrepreneurship West Science Business and Management Jurnal Akuntansi dan Keuangan West Science Jurnal Ekonomi dan Kewirausahaan West Science West Science Interdisciplinary Studies West Science Accounting and Finance West Science Interdisciplinary Studies West Science Social and Humanities Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Barus, Irwan Irawadi
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : West Science Interdisciplinary Studies

 1 
The Effect of Tax Planning Strategies and Compliance with Digital Tax Regulations on Effective Tax Burden and Financial Performance of Start-ups in Jakarta Judijanto, Loso; Nurhayadi, Willy; Kristanto, Eri; Barus, Irwan Irawadi; Munzir, Munzir
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2219

Abstract

This study investigates the impact of tax planning strategies and compliance with digital tax regulations on the effective tax burden and financial performance of start-ups in Jakarta. Using a quantitative approach, data were collected from 130 start-up respondents through a structured questionnaire with a Likert scale ranging from 1 to 5. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results show that tax planning strategies significantly reduce the effective tax burden and positively influence financial performance. Compliance with digital tax regulations also reduces the effective tax burden and enhances financial performance, highlighting the importance of aligning with Indonesia’s digitalized tax system. Furthermore, the effective tax burden was found to have a significant negative effect on financial performance and mediates the relationships between tax planning, compliance, and financial performance. These findings suggest that start-ups can achieve fiscal efficiency and strengthen their competitiveness by integrating proactive tax planning with digital tax compliance.
Analysis of Accounting Digitalization, Innovation Orientation, and Collaboration with FinTech on the Performance of Culinary MSMEs in Yogyakarta Widiniarsih, Dewi Mariam; Barus, Irwan Irawadi; Siregar, Ali Nurdin; Kaswoto, Junet; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2395

Abstract

This study examines the effects of accounting digitalization, innovation orientation, and collaboration with FinTech on the performance of culinary MSMEs in Yogyakarta. Using a quantitative approach, data were collected from 155 MSME owners and managers via a structured questionnaire with a five-point Likert scale. Data analysis was conducted using SPSS version 25, employing descriptive statistics, reliability tests, and multiple regression analysis. The results indicate that accounting digitalization, innovation orientation, and FinTech collaboration each positively and significantly influence MSME performance, with innovation orientation showing the strongest effect. The findings suggest that adopting digital accounting systems, fostering innovative practices, and collaborating with FinTech platforms can enhance operational efficiency, financial management, and overall business performance. These results provide both practical guidance for MSME owners and theoretical insights into factors that drive performance in the culinary sector.
Analysis the Impact of CFO–CIO Collaboration and Digital Governance on the Financial Performance of Technology Companies in West Java Ahalik, Ahalik; Barus, Irwan Irawadi; Astrina, Fenty; Sudarmanto, Eko; Mahdi, Fadilla Muhammad
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2784

Abstract

This study examines the impact of Chief Financial Officer (CFO)–Chief Information Officer (CIO) collaboration and digital governance on the financial performance of technology companies in West Java. In the context of rapid digital transformation, the alignment between financial and technological functions has become a critical factor in organizational success. This research adopts a quantitative approach using primary data collected from 120 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics version 25, including descriptive statistics, validity and reliability testing, classical assumption tests, and multiple linear regression analysis. The results indicate that CFO–CIO collaboration has a positive and significant effect on financial performance, demonstrating that effective coordination between financial and IT leadership enhances strategic decision-making and resource allocation. Digital governance also shows a positive and significant influence, highlighting the importance of structured policies, risk management, and accountability in managing digital initiatives. Simultaneously, both variables significantly affect financial performance, with a coefficient of determination (R²) of 0.61, indicating that 61% of the variation in financial performance can be explained by the model. These findings suggest that collaboration and governance mechanisms play a complementary role in driving organizational performance. This study contributes to the literature by providing empirical evidence on the strategic role of cross-functional collaboration and digital governance in emerging markets. Practically, the findings offer insights for organizations to strengthen CFO–CIO partnerships and implement effective governance frameworks to enhance financial outcomes in the digital era.
Co-Authors Ahalik, Ahalik Ahmad Badawi, Ahmad Ahmad Zaki Mubarok, Ahmad Zaki Ali Nurdin Siregar ANGGRAENI, RENI Arum, Mega Aulia, Triana Zuhrotun Chairul Suhendra Denardo, Denardo Diaz Priantara Elida Elfi Barus, Elida Elfi Fadilla Muhammad Mahdi Fatimah Zahara Fenty Astrina Heny Fitriani Herdiansyah, Hendi Indah Permata Dewi Johnny Chandra Judijanto, Loso Juminawati, Sri Kaswoto, Junet KIMSEN, KIMSEN Kristanto, Eri Kusmiyatun, Kusmiyatun Maharani, Astrid Manshur, Tubagus Mos Indrawati muhammad Syahbudi, muhammad Munzir Munzir, Munzir Mutia Pamikatsih Nasution, Venny Fraya Hartini Nazaruddin, Erizal Nikem Kurnia Ningsih Nindiasari, Avininda Dewi Nurhayadi, Willy Octasylva, Annuridya Rosyidta Pratiwi Prasetyo, Fitria Madaniah Purnomo, Djauhar Edi Rahmat, Ariawan Reza Nurul Ichsan Reza, Fahry Rina Malahayati Rosid, Muhammad Abdul Ruci Arizanda Rahayu Saleha, Dwi Santoso, Natalia Saputro, Ahmad Eko Soemadi, Rr Anggraini Sudarmanto, Eko Sugesti, Tuti Sugihyanto, Toto Suhendar, Asep Triatmaja, Muhammad Fithrayudi Utami, Mega Wardhana, M. Adhitya Widiniarsih, Dewi Mariam Yusuf, Sitti Rabiah Zakiyah Zakiyah