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INDONESIA
Competitive Jurnal Akuntansi dan Keuangan
Published by Universitas Muhammadiyah Tangerang
ISSN : 2615255X     EISSN : 2549791X     DOI : http://dx.doi.org/10.31000/
Core Subject : Economy,
Economics, Econometrics & Finance
Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen Keuangan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 314 Documents
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The Effect Of Tax Digitalization, Social Media, And Hedonism On Msme Compliance Devina Putri Wardani; Erna Sulistyowati
COMPETITIVE Vol 10 No 2 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/8zw23v19

Abstract

MSME tax compliance in Indonesia remains low despite the sector contributing approximately 60.5% to the national GDP. This indicates that the substantial economic contribution of MSMEs has not been matched by proportional tax compliance. Therefore, this study aims to analyze the effects of tax system digitalization, social media, and hedonism culture on MSME tax compliance in Surabaya. A quantitative causal research design was employed, and primary data were collected through structured questionnaires administered to 100 MSME owners in Surabaya who possessed a Taxpayer Identification Number (NPWP) and actively used digital platforms. Respondents were selected using purposive sampling, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results show that tax system digitalization and social media have positive and significant effects on tax compliance, while hedonism culture has a negative and significant effect. This study contributes to the application of the Theory of Planned Behavior in the context of digital MSMEs and provides practical implications for the Directorate General of Taxes in designing more targeted tax education strategies.
Fostering East Java Msme Sustainability Through Green Accounting And Environmental Management Accounting Anisaul Hasanah; Parasdya Pandhu Andanawarih; Dini Ayu Pramitasari
COMPETITIVE Vol 10 No 2 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/6j1nm944

Abstract

This study examines the effects of green accounting awareness (GAA) and environmental compliance (EC) on MSME sustainability, with environmental management accounting (EMA) as a mediating variable. Using a quantitative cross-sectional survey, primary data were collected through structured questionnaires from MSME owners and managers in East Java, Indonesia, selected purposively based on their direct involvement in financial or environmental decision-making. Of 300 questionnaires distributed, 262 were complete and usable. The hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 3. The results show that GAA has no significant direct effect on MSME sustainability, suggesting that environmental knowledge alone is insufficient without effective managerial implementation. In contrast, EC has a significant positive effect on sustainability. GAA and EC both positively influence EMA, and EMA significantly contributes to MSME sustainability. Moreover, EMA mediates the relationships between GAA and sustainability, as well as between EC and sustainability, indicating that environmental knowledge and regulatory compliance are more effective when embedded in systematic accounting practices. These findings highlight EMA as a strategic capability that converts environmental awareness and compliance into sustainable performance. Policymakers and MSME support institutions should strengthen EMA-based capacity building, environmental cost management training, and standardized reporting practices to improve compliance, decision-making, and long-term sustainability.
APPLICATION OF FULL COSTING METHOD FOR PRODUCTION COST DETERMINATION IN CULINARY MSMES Nur Azizah
COMPETITIVE Vol 10 No 2 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/y80d3d29

Abstract

Accurate cost of production information is essential for determining appropriate selling prices and supporting Accurate production cost information is essential for determining appropriate selling prices and supporting managerial decision-making in Micro, Small, and Medium Enterprises (MSMEs). However, many culinary MSMEs still apply simplified costing practices by considering only direct costs and excluding manufacturing overhead, resulting in inaccurate production cost calculations. This study aims to analyze the application of the Full Costing method in determining production costs in a culinary MSME. A qualitative case study approach was employed, with data collected through observation, interviews, and documentation. The findings show that the enterprise initially calculated production costs based only on direct materials, direct labor, and gas expenses, while excluding electricity, water, equipment depreciation, and indirect material costs. After applying the Full Costing method, the total production cost increased from IDR 2,244,000 to IDR 2,669,000, representing an increase of approximately 18.9%. Consequently, the unit production cost increased from IDR 7,500 to IDR 9,000 per unit. The increase was mainly caused by the inclusion of previously unallocated manufacturing overhead costs. These findings demonstrate that the Full Costing method provides a more comprehensive basis for production cost determination and supports more accurate pricing decisions, cost control, and managerial planning. This study provides practical insights into improving cost information systems in culinary MSMEs.
Examining Organizational Commitment And Workplace Culture On Self-Reported Performance Rita Sobariah; SeTin SeTin; Lidya Agustina
COMPETITIVE Vol 10 No 2 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/9gt5h281

Abstract

This study aims to examine the relationship between organizational commitment, workplace culture, and employees’ self-reported performance in pharmaceutical distributor companies facing strict drug price control policies in Indonesia. Regulatory pressures in this sector demand high operational efficiency while simultaneously challenging employee motivation and performance, making internal organizational factors increasingly critical. A quantitative approach was employed using survey data collected from 100 marketing employees of pharmaceutical distributor companies in West Java, selected through purposive sampling with a minimum of two years of work experience. Data were analyzed using PLS-SEM. The results indicate that organizational commitment has a strong and significant positive effect on workplace culture (β = 0.598, p < 0.001). Workplace culture also positively and significantly influences self-reported performance (β = 0.351, p < 0.01). However, the mediating effect of workplace culture on the relationship between organizational commitment and self-reported performance is negative yet significant (β = −0.139, p < 0.05), suggesting that an overly rigid or demanding workplace culture combined with high organizational commitment may unintentionally reduce employees’ perceived performance. The model explains 35.9% of the variance in workplace culture and 60.5% of the variance in self-reported performance. These findings highlight the importance of balancing strong organizational commitment with a flexible and supportive workplace culture. Practically, management should avoid excessive cultural rigidity and instead foster adaptive work environments that sustain employee motivation and performance under regulatory uncertainty.

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