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JAAF (Journal of Applied Accounting and Finance)
Published by President University
ISSN : 25801791     EISSN : 26158051     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JAAF Journal of Applied Accounting and Finance is a biannual double blind peer reviewed journal published in two period, March and September. This professional journal devoted to the development of accounting and financial disciplines both in theory and practice. The policy of the journal is to publish the articles which provide an objective analysis based on scientific concepts, empirical research and factual data. The articles are useful and written by researchers, accounting analyst, financial analyst, business practitioners and students in all areas related to financial and accounting in business and education.
Arjuna Subject : -
Articles 96 Documents
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The impact of return on assets (ROA), current ratio (CR), debt to assets ratio (DAR), and company size on effective tax rate (ETR) for the top 100 companies in Kompas in the years 2020-2023 Febe, Margareta; Novianti, Bella; Theotista, Giovanny
JAAF (Journal of Applied Accounting and Finance) Vol 8, No 2 (2024): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v8i2.5401

Abstract

This study aims to examine the impact of various financial circumstances on the effective tax rate (ETR) of manufacturing enterprises listed on the Indonesia Stock Exchange between 2020 and 2023. The sample size was 47 distinct industrial organizations, and a panel data regression analysis is implemented to achieve the investigation's objectives. The return on assets (ROA) and the debt-to-asset ratio (DAR) are both significant components in the process of determining the effective tax rate (ETR), as established by the research that was examined. Despite this, it is crucial to recognize that the efficiency transfer rate (ETR) does not seem to be significantly impacted by the current ratio (CR). It is recommended that organizations analyse the financial factors that affect the effective tax burden they are subjected to. The following findings serve as the foundation for this recommendation.
Does Profitability Affected On Intellectual Capital? Hamdani, Deni
JAAF (Journal of Applied Accounting and Finance) Vol 9, No 1 (2025): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v9i1.5822

Abstract

The purpose of this research is to examine how Return on Asset is impacted by Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA).   Basic Materials firms that were listed on the Indonesia Stock Exchange between 2016 and 2023 were the subject of this study.   Utilizing data gathering methods gleaned from documentation and literature research, this study is categorized as quantitative research with a descriptive and verificative approach.   Purposive sampling was the method employed in the sampling procedure.   Multiple linear regression analysis is used for data analysis, and IBM SPSS 26.0 is used for data processing. The partial t-test research results show that Value Added Capital Employed significantly affects Return On Asset, but Value Added Human Capital and Structural Capital Value Added have little influence. Value Added Capital Employed, Value Added Human Capital, and Structural Capital Value Added all significantly and favorably affect Return on Asset, according to the research findings in the simultaneous F-test
Love of Money, Religiosity and Financial Attitude: Internal Factors of Online Loan Decision Fitriana, S.E., M.Sc., Vita Elisa; Mapuasari, Supeni Anggraeni; Oktapriana, Chita
JAAF (Journal of Applied Accounting and Finance) Vol 9, No 1 (2025): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v9i1.5616

Abstract

The increasing trend of micro credit disbursement in the post-pandemic can be interpreted as positive signal for credit development in Indonesia, however, it also creates unfavorable issue for the banking industry. Online loans, have emerged as a community alternative, notwithstanding their limited share of credit distribution. The benefits of online loans are the public's ease of access and the streamlining of the application process. The purpose of this study is to determine which elements can be the primary motivators for someone to apply for a loan online. This study collected data from 133 respondents and analyzed by the structural equation modeling. The statistical results reveal that the love of money and religiosity had a positive effect on financial attitude. But, for the direct effect toward online loan, none of love of money, religiosity or financial attitude significantly influence it. It implies that internal factor which coming from inside of individual is unable to explain their decision result.
The effect of accrual-based and real-based earnings management on carbon emission disclosure Maretha, Lavadhea Shafa; Ginting, Josep
JAAF (Journal of Applied Accounting and Finance) Vol 9, No 2 (2025): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v9i2.6315

Abstract

Amid increasing global attention to sustainability, carbon emission disclosure (CED) has emerged as a critical mechanism for enhancing corporate accountability. Yet, the reliability of CED can be undermined by earnings management practices that mask firms’ true performance. This study examines the influence of accrual-based and real-based earnings management that have the proxies as abnormal cash flows, production costs, and discretionary expenses on CED. Using panel data from energy, basic materials, transportation, and agriculture firms listed on the Indonesia Stock Exchange (IDX) over the 2019–2023 period, the results reveal heterogeneous effects: abnormal cash flows and overproduction significantly reduce the extent of CED, whereas lower discretionary expenses are associated with greater disclosure. These findings advance the literature by illustrating how distinct earnings management strategies differentially shape corporate environmental transparency. Despite inherent limitations in measurement and market scope, the study contributes to sustainability reporting research in emerging markets and offers practical insights for regulators and stakeholders aiming to strengthen the credibility of environmental disclosures.
Implementation of tax planning to achieve VAT efficiency at PT. Crayon Work Mawardani, Devian Prima; Wintro Siringoringo, Whereson Helpme
JAAF (Journal of Applied Accounting and Finance) Vol 9, No 1 (2025): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v9i1.6313

Abstract

This study aims to analyse the tax planning case at PT Crayon Work. The strategy taken by an individual or company to manage its tax obligations in a way that is appropriate with tax regulations is called tax planning. Companies do ways to save taxes, one of which is by planning taxes on Value Added Tax (VAT). The problem that occurs at PT Crayon Work is that there is no tax planning implemented. This study aims to analyse (Tax Planning) in PT. Crayon Work in the context of the efficiency of paying VAT. Qualitative descriptive method used in this study, in which the researcher describes and describes the object being studied through data and information that has been collected for analysis. The results of this study that PT. Crayon Work can minimize VAT payable in 2020 through tax planning for the purchase of BKP/JKP with VAT, from IDR 305,922,082 to IDR 279,065,803, or a decrease of 8.78%. PT Crayon Work purchases BKP/JKP only to PKPs that have been confirmed. Updating tax planning regularly is an important step taken by the company.
The moderating role of profitability in predicting financial distress in companies within the property and real estate sector Boru Hotang, Keri
JAAF (Journal of Applied Accounting and Finance) Vol 9, No 1 (2025): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v9i1.6314

Abstract

The purpose of this study is to provide empirical evidence through a purposive sampling approach to understand the role of profitability when a company is experiencing financial constraints and to predict the influence of leverage, company size, and sales growth. Data testing was conducted on 13 property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the period 2014-2024. Data analysis used partial and moderation tests. The results of the data testing indicate that leverage and company size have an impact on financial distress, but this does not correspond to sales growth, which has no impact on financial distress. Furthermore, profitability is proven unable to moderate leverage and sales growth on financial distress, while company size weakens the impact on financial distress.

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