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Ilomata International Journal of Tax and Accounting
Published by Yayasan Sinergi Kawula Muda
ISSN : 27149838     EISSN : 27149846     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and dissemination of academic research throughout the world. The scope of the journal covers all areas of accounting. To encourage the growth of Indonesian accounting research and practice, this journal let it open to all approaches to research, including, but not limited to analytical, archival, case study, conceptual, experimental, and survey methods.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol. 5 No. 4 (2024): October 2024" : 8 Documents clear
Factors Influencing Interest in Using Financial Technology QRIS Among Accounting Lecturers in Bandar Lampung-Indonesia Septiani, Kamelia; Yuniarti, Evi; Rusmianto; Wijaya, Lihan Rini Puspo; Kurniawan, Umarudin
Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i4.1243

Abstract

The use of QRIS as a digital payment method is increasing in Indonesia. QRIS provides convenience in payments so that the transaction process becomes more effective and efficient. This study aims to determine the influence of promotional attractiveness, perception of ease of use, and perception of use risk on interest in using Financial Technology QRIS in Accounting Lecturers in Bandar Lampung City. The population of this study is Accounting Lecturers of PTN and PTS in Bandar Lampung City. Data collection was carried out by distributing questionnaires to 61 respondents. Data analysis was carried out using SEM models and the help of Smart PLS software. From the hypothesis test, it was found that the attractiveness of promotion had no effect on the interest in using QRIS financial technology and the perception of ease of use had no effect on the interest in using QRIS financial technology. Meanwhile, the perception of risk of use has no effect on interest in using QRIS financial technology.
The influence of Accrual Quality, Accounting Conservatism and Debt Maturity on Investment Efficiency: The influence of Accrual Quality, Accounting Conservatism and Debt Maturity on Investment Efficiency Rosalina, Eka
Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i4.1421

Abstract

ABSTRACT: A company's investment decisions and their results determine a company's future cash flows and profitability and have a profound effect on a company's long-term survival and growth. Investment optimization must be made because it is the most important responsibility of management and a fundamental problem in corporate finance. A company's investment decisions and their results determine the company's future cash flow and profitability and have a profound effect on the company's survival, appropriate long-term growth and achieving investment efficiency in the company. This research aims to examine the accrual quality, accounting concervatime and debt maturity on investment efficiency. This test was carried out in a regression manner on manufacturing companies in Indonesia and the sample size was 132 out of 174 populations that met the criteria during the 2019 to 2021 fiscal period. The results show that the results of testing the quality of financial reports with Accrual Quality have a positive effect on investment efficiency, indicating that the quality of financial reports a higher source of information and will reduce asymmetric information thereby increasing investment efficiency And also debt maturity does does not have a significant effect on investment efficiency, because the cash flow that would otherwise be desirable to invest must ultimately be spent on debt maturity which is quite high Keywords: Accrual Quality, Accounting Concervatism and Debt Maturity on Investment Efficienc
The Impact of Contribution Density, Size, Idle Contributions, and Pension Funds’ Performance Ibrahim, Majeed Ajibola; Rabiu, Sherifdeen Adebola; Agbeyinka, Ibrahim Yinka
Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i4.1564

Abstract

Purpose: Pension funds administrators (PFAs) are currently seen as reliable catalyst for steady economic growth and development. The need to ensure management of pension funds in the best possible ways or most effective manner was borne out of the need to ensure that they yield better returns on investment. This study attempts to offer answers to three issues based on evidence from Nigeria. We attempt to find (a) to what extent has the density of pension contribution influence the investment performance of PFAs? (b) to what extent has idle contribution affect the investment performance of PFAs? And (c) to what extent does the pension contribution size induce the investment performance of PFAs? Method: We applied the generalized least square (GLS) regression based on PFAs performance between 2014 and 2023, evaluate the connection between four financial assets that the PFAs in Nigeria invest in and the investment returns. Results: We find that density of the contribution, idle contribution, contribution size, total pension fund assets and leverage are critical in determining the investment performance. A positive coefficient was reported for the adopted regressors for contribution density. This implied that the selected PFAs could improve their performance considerably if credence is given to their contribution density because contribution density is major key driver of a PFAs performance. Novelty: We recommend measures that would boost the sustainability of pension funds, securing better retirement outcomes for contributors and strengthening Nigeria’s financial ecosystem.
Impact of Social Responsibility on Income Tax: Empirical Evidence from Nigeria Oyasor, Emmanuel Imuede
Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i4.1665

Abstract

Introduction: the study investigated the relationship between community responsibility and effective income tax rate of listed insurers in Nigeria; determined the relationship between environmental responsibility and effective income tax rate of listed Insurers in Nigeria; examined the relationship between ethical responsibility and effective income tax rate of listed insurers in Nigeria; examined the relationship between firms’ diversity and effective income tax rate of listed insurers in Nigeria Method: The ex-post facto research design was employed and on published sourced from the Audited Annual Reports of the Listed Insurers between the periods of 2013-2022. The data were pre-tested using descriptive statistics, stationarity (unit) root test, Johansen co-integration. The hypotheses were analyzed using fixed effect (panel data). Result: The findings revealed that (p=0.8909>0.05) which indicated that there is no enough evidence to reject the null hypothesis one. Thus, community responsibility has no significant relationship with effective income tax rate of listed insurers in Nigeria. Similarly, the environmental responsibility indicated (p=0.4889>0.05) on effective income tax rate, which implied that environmental responsibility has no significant relationship with effective income tax rate of listed insurers in Nigeria. Ethical responsibility depicted (P=0.4801>0.05) on effective income tax rate, which implied that the ethical responsibility has no significant relationship with effective income tax rate of listed insurers in Nigeria. And Firms’ diversity showed (p = 0.7930 < 0.05) effective income tax rate, which revealed that the firms’ diversity has no significant relationship with effective income tax rate of listed insurers. Conclusion: The study concluded that community responsibility, environmental responsibility, ethical responsibility and firms’ diversity have no connection with corporate income tax of the listed insurance companies.
Banking on Transparency: The Role of Stakeholders Pressure in Indonesian Sustainability Reporting Renata, Madeline; Widianingsih, Luky Patricia; Cliff Kohardinata
Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i4.1372

Abstract

Sustainability reports have become essential for stakeholders in various industries. However, a concerning lack of transparency persists, where reported information may not reflect actual practices. This study examines the influence of three key banking industry stakeholders - employees, government, and customers - on the transparency of sustainability reports. Transparency is measured by the frequency of sustainability reporting (SR) and the level of SR assurance. The study analyzes 38 banking companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Multiple linear regression is employed as the analytical method. Findings reveal that employee pressure significantly positively impacts the frequency of SR reporting, while public and government pressure shows no such effect. Interestingly, both employee and government pressure positively influence the level of SR assurance, while public pressure again demonstrates no significant impact. This research contributes to a deeper understanding of stakeholder influence on transparency in banking industry sustainability reporting. The findings can assist companies in enhancing their reporting transparency and better meeting stakeholder expectations.
Assessing Impression Management in South African District Municipalities’ Annual Reports: A Textual Characteristics Analysis of Mayor’s Foreword Phesa, Masibulele; Mgoyana, Sithandiwe
Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i4.1548

Abstract

The study delves into the strategic use of impression management within South African district municipalities, examining how this phenomenon manifests in their annual reports, particularly in the mayor’s foreword. These forewords, being the first statement in the annual report, often employ opportunistic and overly optimistic language that can obscure the true state of municipal performance, creating ambiguity for the public. Using quantitative content analysis, the research scrutinized annual reports from a sample of 34 district municipalities. The findings revealed significant evidence of impression management tactics. Notably, non-performing municipalities tended to produce lengthier mayor’s forewords compared to their performing counterparts. Both categories frequently employed passive constructions and personalized references, aiming to shape perceptions and claim credit selectively. By shedding light on these practices, the study adds to the growing discourse on transparency in local governance. It underscores the need for vigilance, warning the public about how such rhetorical strategies can conceal service delivery shortcomings. This research also contributes valuable insights into the mechanisms of self-attribution in government communications, urging citizens to critically evaluate municipal reports.
Trade openness and Economic Growth: An empirical analysis from Nigeria Adekunle, Ahmed Oluwatobi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i4.1640

Abstract

With a focus on trade openness, interest rates, exchange rates, and foreign direct investment, this study investigates the relationship between trade openness and economic growth in Nigeria between 1986 and 2021. Many observers believe that nations with poor infrastructure are unable to maintain sustained economic growth, particularly when trade openness is hampered by several obstacles. Even though trade liberalization has been extensively studied, few studies thoroughly examine how these factors collectively affect Nigeria's economic growth now, especially over a wide range of data. Using ARDL methodologies, this study shows that trade openness has a significant impact on economic growth, highlighting its critical role in the economy. The study demonstrates that trade openness and foreign direct investment significantly affect economic growth. These revelations improve understanding of the role macroeconomic analysis plays in economic growth and strategic economic management issues.
Does Exchange Rate Influence Trade Balance in Nigeria (1986-2022)? Adekunle, Ahmed Oluwatobi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i4.1697

Abstract

Due to trade balance disparities and the recession in numerous African nations, exchange rate discourse has recently gained prominence throughout the continent. Because of their high reliance on imports and limited production capacity, developing nations find it challenging to create enough foreign money to fund imports, which means that the exchange rate has an impact on their trade balance. Sequel to this, this paper examines the effect of exchange rate on trade balance in Nigeria between 1986 and 2021. Using ARDL methodologies, this study shows that exchange rates have a significant impact on trade balance, highlighting its critical role in the international finance of the country. The study recommends A policy that aims to depreciate the Nigerian exchange rate to improve the TrB can be advocated because the results indicate that a depreciation of the currency may have a positive impact on the TrB over the long term. However, this recommendation to devalue the Naira shouldn't be so drastic as to negatively impact the importation of capital goods that are vital to the expansion and development of the Nigerian economy.

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