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All Journal Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Fakhrul Ilham
Universitas Muhammadiyah Riau
Economics, Econometrics & Finance

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Generasi Anti Korupsi, Membangun Indonesia Yang Lebih Baik Imelda Sahfitri; Reynaldi Saputra; Fakhrul Ilham; Nur Afriyanti; Ilham Hudi
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i1.277

Abstract

Corruption remains one of the most significant challenges to sustainable development in Indonesia, undermining economic growth, social justice, and political integrity. The younger generation plays a crucial role in shaping a culture of anti-corruption that can help address this issue. As digital natives, this generation is well-equipped with the tools and skills necessary to advocate for transparency, accountability, and integrity. This research aims to explore the vital contributions of the youth in combating corruption and establishing an anti-corruption culture in Indonesia. The study highlights the importance of education in embedding anti-corruption values, focusing on both formal and informal education systems. Integrating anti-corruption teachings into school curricula is essential for fostering a sense of responsibility and ethical awareness among young individuals. Ultimately, this paper argues that the younger generation is not only the future of Indonesia but also its most powerful ally in the fight against corruption. Their involvement in anti-corruption initiatives can transform Indonesia into a more just, transparent, and accouable society.
Z-score:Solusi Praktis Untuk Mengukur Stabilitas Perusahaan: Z-score Reynaldi surya saputra; Nur Fitriana, SE.,M.Ak; Yusufi febran aldiansyah; Fakhrul ilham; Marcel muliano suatan; Muhammad hanif
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 2 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i2.293

Abstract

financial stability is critical for corporate longevity in today’s dynamic business environment. This study investigates the practical application of the Altman Z-Score model as an early warning system for predicting financial distress in Indonesian firms. A descriptive-analytical approach utilizing a systematic literature review was employed to examine empirical studies published over the last decade. Key findings demonstrate that the original and modified Z-Score models achieve high predictive accuracy—averaging 87.5% in the hospitality and tourism sector and exceeding 80% in manufacturing—when classifying companies into safe, grey zone, and distress categories. However, accuracy varies by industry and period, highlighting the need for coefficient adjustments or additional variables tailored to Indonesia’s market conditions. Limitations of the Z-Score, including its inapplicability to start-ups and firms with prolonged losses, and its exclusion of qualitative factors, are discussed. The study concludes that while the Altman Z-Score is a valuable, objective tool for financial risk assessment, it should complement rather than replace comprehensive financial analysis. Future research should focus on locally calibrated models that integrate macroeconomic and qualitative indicators..
Analisis Kepatuhan Pajak pada Pelaku UMKM di Tinjau dari Sistem dan Pelayanan Pajak Dwi Fionasari; Armina Khoiriyah Nasution; Rezeki Putri Utami; Zahwa Aulia; Fakhrul Ilham; Muhammad Hanif Kurniawan
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 3 (2026): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i3.2456

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy through their contribution to employment and national economic growth. However, tax compliance among MSME taxpayers remains relatively low due to limited understanding of tax regulations and administrative procedures. This study aims to analyze tax compliance among MSME actors in Binawidya District, Pekanbaru, from the perspectives of the tax system and tax services. A qualitative research method with a descriptive interpretive approach was employed. Data were collected through observation, semi-structured interviews, documentation, and literature review involving five food-sector MSMEs selected using purposive sampling. The data were analyzed using the Miles and Huberman interactive analysis model, including data reduction, data display, and conclusion drawing. The findings indicate that MSME owners generally recognize the importance of financial records and taxation for business sustainability. However, their understanding remains limited to simple bookkeeping and has not yet developed into structured financial reporting. Tax compliance is influenced not only by taxpayers' awareness but also by the accessibility of tax services, administrative simplicity, and digital tax systems. Although Government Regulation Number 20 of 2026 introduces changes to MSME taxation, the studied respondents are generally unaffected because they operate as individual businesses. The study implies that improving financial literacy, tax education, and accessible tax services is essential to strengthen voluntary tax compliance among MSMEs.
Co-Authors Armina khoiriyah nasution Dwi Fionasari Ilham Hudi Aim Abdulkarim Kokom Komalasari, Ilham Hudi Aim Abdulkarim Imelda Sahfitri Marcel muliano suatan Muhammad hanif Muhammad Hanif Kurniawan Nur Afriyanti Nur Fitriana Reynaldi Saputra Reynaldi Surya Saputra Rezeki Putri Utami Yusufi Febran Aldiansyah Zahwa Aulia