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INDONESIA
JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Published by Politeknik Negeri Batam
ISSN : 25489925     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, theoretical and practical articles. The JAAT is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration.
Arjuna Subject : -
Articles 221 Documents
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Does the Role of Corporate Governance can Improve Financial Performance? Bibliometric Literature Review Novtiani, Rozida; Juliarto, Agung
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.7762

Abstract

The objective of this study is to examine research trends on the role of corporate governance in financial performance across various countries, published in the Scopus database from 2019 to 2024. Data collection was conducted on May 24, 2024. The research method used was qualitative with bibliometric analysis using the R-Packages software and the Biblioshiny Web Interface for processing and visualizing data. For conciseness and professionalism, the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) guidelines were used. The PRISMA method and bibliometric analysis are combined to strengthen the quality and scope of the literature review. PRISMA is used in the initial stage to systematically screen the literature. The bibliometric analysis is based on preset inclusion and exclusion criteria, applied at the end of the screening process to analyze and visualize data from the selected publications.  There are five stages in this research: using keywords relevant to the research topic, searching for data matching the keywords, selecting articles, validating the data, and analyzing the data. One of the most influential publications is Tan Y's research, which has been cited 194 times since its 2022 publication. The affiliate with the most publications is the University of Delhi, with 15, while China is the most productive country, with the highest number of citations at 154.
Effectiveness Analysis of Fintech on Financial Performance and Banking Sustainability Rahmi, Febri; Masril, Salsabila Olivia
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.8048

Abstract

The development of Financial Technology (Fintech) in Indonesia is quite high, especially in banking. Ease of access and service, speed of transaction processing, simple requirements that can be fulfilled at any time and from any location, and the ability to reduce operational costs are key considerations for banks to adopt it. But behind these advantages, the usage of Fintech causes concern because it is easily hacked and can be misused for fraudulent activities. This research aims to explore and understand the effectiveness of Fintech on Financial Performance and Banking Sustainability using the Unified Theory of Acceptance and Use of Technology (UTAUT). The research utilized primary data collected from eight informants, comprising one policymaker, one implementer, and six users. Data collection techniques are observation and in-depth interviews. Data analysis includes data reduction, data presentation, and conclusion. The research results stated that the service implementation of Fintech in improving financial performance is considered effective in terms of performance expectations, business expectations, and social influence, but not yet effective in terms of facilitating conditions. The service implementation of Fintech to support service sustainability is considered effective in terms of performance expectations, social influence, and facilitating conditions, but not yet effective in terms of business expectations.
Linking Green Accounting and CSR Practices to Financial and Sustainability Performance Kusuma Wardani, Ratri; Riadi, Sugeng
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.9993

Abstract

During the global pressure for environmental transparency, green accounting and CSR becomes a bridge between company’s profitability and sustainability. This research examines the influence of green accounting and CSR on financial performance and sustainability performance. PLS-SEM method with SmartPLS 4.1.2 would be used to analyze the data for this study. Samples used in this study consisted of 39 companies from mining and crude palm oil sectors listed on Indonesia Stock Exchange (IDX) between 2021-2023. Green accounting will be measured with PROPER awards. CSR will be measured based on environmental costs. Financial performance will be measured using ratio of Return of Assets (ROA), and sustainability performance will be measured with GRI 2021 index. Analysis results indicate that green accounting negatively impacts financial performance, but exerts a significant positive influence on sustainability performance. CSR positively enhances financial performance but has no significant effect on sustainability performance. Moreover, analysis confirms no mediating role of financial performance in the connections linking green accounting or CSR to sustainability performance.
The Effect of Corporate Governance, Funding Decisions and Working Capital Turnover on Firm Value Rifqi Ali Fadillah; Ibram Pinondang Dalimunthe
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.10151

Abstract

This study aims to examine the effect of corporate governance, funding decisions, and working capital turnover on firm value in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The population consists of 125 companies, from which 69 were selected as the final sample using purposive sampling. The data were analyzed using panel data regression in EViews 12. Firm value in this study is measured using the Price-to-Book Value (PBV) ratio. Corporate governance is assessed through the ASEAN Corporate Governance Scorecard (ACGS); funding decisions are proxied by the Debt-to-Asset Ratio (DAR); and working capital turnover is calculated as net sales divided by net working capital. The results show that, in part, only funding decisions have a significant effect on firm value, while corporate governance and working capital turnover do not. The model is statistically valid as shown by the F-test, but the coefficient of determination (R²) is relatively low, at 7.47%, indicating that the explanatory variables account for only a small portion of the variation in firm value.
Understanding the "Fear of Missing Out" (FOMO) Phenomenon Among Retail Investors in the Indonesian Capital Market: A Literature Review Laraga, Abdul Gani
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.10625

Abstract

The study examining the Fear of Missing Out (FOMO) phenomenon among Indonesian retail investors found that it is a significant driver of impulsive and herding investment behaviors. Using a qualitative literature review of studies from 2019 to 2025, the research identified several key characteristics and triggers of FOMO. The study revealed that FOMO is often characterized by investors abandoning fundamental analysis in favor of following the crowd. Its primary triggers are the rapid spread of information on social media, the bandwagon effect, and low financial literacy. These factors collectively lead to suboptimal decisions, increased risk, and psychological stress for investors. The research concludes that mitigating FOMO is crucial for a stable capital market. Effective strategies include improving financial literacy, encouraging long-term investment planning, and promoting self-discipline. These educational and regulatory measures are essential to fostering a more rational investment environment.
Provincial Tax Performance in Indonesia and Determinants of Tax Revenue Kurniawan, Dedi; Çevik, Savaş; Alagöz, Ali
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11106

Abstract

This research seeks to assess the efficacy of tax revenues across 34 provinces in Indonesia and analyze the determinants affecting provincial tax collections on a national scale.  This research utilizes yearly data released by the Central Statistics Agency of Indonesia from 2019 to 2023.  The Tax Performance Index assesses tax revenue performance over a five-year period, using panel data regression analysis to evaluate the impact of various factors.  A panel data regression analysis was performed using the fixed effects model. The results of the regression analysis indicate that most provinces have not yet achieved optimal tax revenue levels.  The regression study findings indicate that Gross Domestic Product (GDP) per capita, Human Development Index, Percentage of Workforce, and Gini Index strongly influence tax revenues, both individually and together.  The research findings suggest that the government must consider both non-economic and economic factors that may influence tax collections.
The Role of Profitability in Moderating the Relationship between Sustainability Reporting and ESG Disclosure onFirm Value of Energy Sector in Indonesia Wulandari, Tri; Hani, Syafrida; Sari, Maya
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11261

Abstract

This study aims to test and analyze the effects of Sustainability Reporting and ESG Disclosure on firm Value, moderated by profitability, among energy sector companies listed on the Indonesia Stock Exchange in 2019-2023. The research is associative and quantitative. The population of this study comprised 87 companies listed on the Indonesia Stock Exchange, which were purposively sampled, yielding 11 companies in the 2019-2023 period. The collected data were analyzed using SPSS version 27. The results of this study indicate that only Sustainability Reporting affects firm value, as measured by Price-to-Book Value (PBV). Then, Profitability as measured by ROA is also unable to moderate either Sustainability Reporting or ESG Disclosure on firm Value.
The Inefficiency of Political Connections Becomes a Boomerang in the Challenge of Sustainable Growth Riyadi Aprayuda; Fahmi, Fahmi Hidayat
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11265

Abstract

This study investigates how political connections, board educational background, and carbon emission disclosure affect the Sustainable Growth Rate (SGR) of infrastructure firms listed on the Indonesia Stock Exchange from 2019 to 2023. SGR reflects a firm’s capacity for long-term growth consistent with its financial stability and strategic balance. Using panel data regression with the Random Effects Model (REM), selected based on the Hausman test, this research operationalizes political connections through the presence of politically affiliated commissioners and carbon emissions through disclosure indices. The results indicate that political connections significantly hinder sustainable growth, suggesting that politically connected boards may intensify agency conflicts and weaken governance effectiveness. Meanwhile, board education and carbon emission disclosure show emerging yet statistically weak positive effects, implying that intellectual capacity and environmental accountability are not yet fully embedded in corporate sustainability strategies. Despite the limited sample size, robustness checks confirmed the consistency of the results. Overall, these findings highlight that sustainable growth in Indonesia’s infrastructure sector depends more on governance integrity and managerial competence rather than political privilege. This study contributes to the literature by providing empirical evidence of how agency conflicts arising from political affiliations can undermine long-term corporate sustainability.
The Impact of External Auditor Forensic Accounting Competencies on Financial Performance of Listed Companies on the Indonesia Stock Exchange Lukna, Yohanes Kevin; Miranda, Aqilah; Sihombing, Dona Olivia; Septika, Edya Nashwa; Larasasti, Sindy; Azzahra, An Suci
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11402

Abstract

As business complexity and financial fraud risks grow, external auditors play an increasingly vital role in maintaining the integrity of financial statements. Competencies such as forensic accounting are believed to enhance audit quality by strengthening fraud detection and prevention. Therefore, this study examines the impact of External Auditor Forensic Accounting Competencies (EAFAC) on the financial performance of companies listed on the Indonesian Stock Exchange in 2024. Using a quantitative approach, the research analyzes data from 282 companies selected through simple random sampling. Company size, leverage, and company age are included as control variables, and the data are analyzed using multiple linear regression in SPSS. The results show that, both partially and simultaneously, all variables have a significant effect on financial performance. Specifically, EAFAC and company size have a positive effect, while leverage and company age have a negative effect. Overall, these findings confirm that implementing forensic accounting competencies within external audit practices is a strategic investment to improve company financial performance, especially through more effective risk mitigation and fraud prevention. However, the research also identified challenges in implementing these competencies, especially within the Big Four public accounting firms, indicating room for further improvement and standardization in Indonesia’s audit profession.
The Role of Trust in the Intention to Continue Using Mobile Payment Applications in Indonesia: A Case Study of Gen Z in Batam City Ikhlash, Muhammad; Purba, Theresia
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11428

Abstract

This study aims to evaluate how trust influences the intention of Generation Z in Batam City to continue using mobile payment applications. Using a quantitative approach, data were collected from 348 respondents through a survey and analyzed using the SEM-PLS method. The analysis included tests for validity (AVE, loadings), reliability (Cronbach’s Alpha, Composite Reliability), model fit (SRMR), path analysis using bootstrapping, and moderation testing using MICOM and Multi-Group Analysis (MGA). The findings indicate that security and application reputation have a positive and significant effect on building user trust. In contrast, mobility and customization do not show a significant impact. Trust is proven to significantly reduce risk perception and enhance the intention to continue using the application. On the other hand, risk perception negatively affects the sustainability of application usage. The moderation analysis using MICOM and Multi-Group Analysis reveals that gender does not significantly moderate the relationship between antecedents and trust. These findings underscore the crucial role of security and reputation in cultivating user loyalty among Gen Z mobile payment users.

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