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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 11 Documents
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Search results for , issue "Vol. 7 No. 2 (2026): April 2026" : 11 Documents clear
Intermediation Efficiency and Bank Profitability: Evidence from Foreign Exchange Private Banks Mawarni, Aulia; Mardiyani
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2134

Abstract

The Banking sector holds a crucial role in safeguarding financial system stability while fostering economic growth through its intermediation function. However, banking profitability in Indonesia has fluctuated due to intense competition for funds, slower credit expansion, and rising operational cost pressures. This study analyzes the effects of Third Party Funds (TPF) and asset growth on bank profitability, proxied by ROA, and examines whether NIM mediates these relationships in private foreign exchange commercial banks. This study contributes by focusing on IDX-listed private foreign exchange banks during 2022-2024 and testing NIM as a mediatior between TPF, Asset Growth, and ROA using a unified path model.  Empirical evidence focusing on this bank segment and recent observation period remains limited in the Indonesian banking profitability literature. This research adopts a quantitative approach, using secondary financial statement data for the 2022-2024 period, and selects samples purposively from 17 banks. Data were analyzed using path analysis with LISREL 8.8. The findings indicate that TPF and asset growth significantly affect ROA. TPF also significantly influences NIM, while asset growth does not. Moreover, NIM significantly affects ROA but fails to mediate the effects of TPF and asset growth on profitability. These results imply that profitability improvement is driven mainly through direct fund utilization and productive asset expansion rather than interest margin mechanisms.
The Influence of Financial Technology Management on Financial Performance: The Moderating Role of Digital Literacy Nurlaela, Reni
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2156

Abstract

The development of financial technology (fintech) has accelerated digitalization in financial institutions and requires more strategic technology management to strengthen financial outcomes. However, large technology investments do not automatically translate into better performance if they are not matched by employees’ ability to understand and operate the technology. This study therefore examines whether financial technology management is associated with financial performance and whether digital literacy moderates this association. Using a quantitative design and partial least squares structural equation modeling (PLS‑SEM) with WarpPLS, survey data were collected from 200 bank employees directly involved in fintech use and management in Indonesian financial institutions. The measurement model was assessed through indicator loadings, composite reliability, and average variance extracted (AVE), while the structural model evaluation focused on path coefficients, the coefficient of determination (R²), predictive relevance (Q²), and the interaction term for moderation. The results indicate a positive and statistically significant association between financial technology management and financial performance based on PLS‑SEM estimates, and show that higher digital literacy strengthens this relationship. Employees with stronger digital literacy are better able to operate fintech applications accurately, reduce technical errors, and exploit data‑driven analytics in ways that are reflected in higher perceived financial performance, whereas low digital literacy constrains the effective use of financial technology and is associated with lower perceived outcomes. These findings suggest that successful fintech initiatives depend not only on the sophistication of systems but also on the digital capabilities of users. Strengthening digital literacy should therefore be treated as a core strategic lever to ensure that financial technology management contributes to sustained improvements in financial performance.
Moderation of Foreign Ownership on the Relationship between Determinants and the Principle of Prudence in the Banking Sector Herawaty, Vinola; Daeli, Florus; Widiarto, Indra
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2158

Abstract

This study aims to analyze the influence of financial distress, leverage, profitability, and firm size on the implementation of the prudence principle (accounting prudence) in the Indonesian banking sector, with foreign ownership as a moderating variable. Although prudence is crucial for banking stability, the current literature still shows inconsistent findings and limited evidence regarding the moderating role of global governance, which is a major gap in this study. The data analysis in this study was performed using SPSS software using a multiple linear regression approach. This model examines the influence of fundamental factors on the principle of prudence in the banking sector, using foreign ownership as a moderating variable to improve the accuracy of the empirical estimation results for a total of 129 data observations. Conversely, profitability had a significant negative effect, reflecting managers' tendency to be optimistic when financial performance improves to maintain market reputation. The unique contribution of this study lies in the finding that foreign ownership significantly attenuates the negative effect of profitability on prudence, demonstrating its role as an external monitoring mechanism in reducing managerial optimism bias. However, foreign ownership was not found to moderate the effects of financial distress or leverage. This study enriches the literature on agency theory in the context of emerging markets and offers practical implications for regulators to integrate foreign ownership structures as a supervisory instrument to enhance transparency and more robust banking risk management
Gender Innovation as Strategic Dynamic Capability Integrating Intellectual Capital, Cost Management, and FinTech for MSME Sustainability Ningsi, Etty Harya; Wahyuni, Putri
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2175

Abstract

This study examines the role of Gender Innovation as a strategic dynamic capability integrating Intellectual Capital, Strategic Cost Management, and Financial Technology (FinTech) to enhance MSME sustainability. Drawing on Dynamic Capability Theory and the Resource-Based View, the study conceptualizes Gender Innovation as an organizational capability that enables firms to sense emerging opportunities through diverse perspectives, seize these opportunities by integrating inclusive knowledge resources into strategic decisions, and transform organizational practices through adaptive managerial and technological innovation. Using a quantitative approach, data were collected from 100 MSMEs in Medan City, Indonesia, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that FinTech adoption significantly influences MSME sustainability, highlighting digital financial integration as a key mechanism for long-term business viability. Gender Innovation significantly strengthens Intellectual Capital and Strategic Cost Management, indicating its role as a higher-order dynamic capability. In this study, Gender Innovation is conceptualized as a second-order construct integrating inclusive managerial practices and innovation orientation through a hierarchical component model. However, Intellectual Capital does not directly influence sustainability, suggesting that intangible resources require digital financial mechanisms to generate measurable outcomes. Strategic Cost Management contributes indirectly by facilitating FinTech adoption. This study contributes to the dynamic capability literature by positioning Gender Innovation as an integrative capability linking inclusivity, knowledge resources, cost efficiency, and digital finance to sustainable MSME performance.
Accounting Control and Organizational Performance: An Investigation of Achievement Motivation in Higher Education Institutions Rahman, Karlina Ghazalah; Payu, Anita Achmad
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2183

Abstract

This study evaluates the contribution of Internal Control Systems (ICS) and achievement motivation toward institutional performance in Private Higher Education Institutions (PTS) in Makassar. This issue is highly relevant given the managerial compliance challenges and accreditation risks facing private universities. The novelty of this research lies in examining whether Need for Achievement (n-Ach) moderates the relationship between Internal Control Systems (ICS) and institutional performance, bridging the gap between psychological drivers and formal controls. Using a causal-explanatory quantitative approach, data were collected from 78 strategic managers and senior lecturers across five accredited private universities and analyzed via Structural Equation Modeling (SEM-PLS). Empirical findings demonstrate that both ICS and n-Ach independently exert positive and significant effects on university performance (p < 0.05). However, the interaction between these variables was not significant, indicating that n-Ach does not serve as a moderator. These results suggest that performance is currently driven by individual control mechanisms and personal motivation rather than their synergistic interaction. The study highlights the importance of harmonizing accountable control mechanisms with the creative autonomy desired by achievement-oriented individuals to prevent bureaucratic barriers to innovation.
Determinants of Forensic Accounting Usage Intention Among Internal Auditors in Indonesian Mining Firms Fitriani, Sylvia; Soepriyanto, Gatot
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2195

Abstract

Financial fraud and structural corruption in the Indonesian coal mining sector remain pervasive issues that necessitate the implementation of advanced investigative techniques such as forensic accounting. Drawing on the Theory of Planned Behavior (TPB) and Stakeholder Theory, this study examines how four constructs, forensic accounting perception (as a proxy for attitude), stakeholder pressure (representing subjective norms), internal control effectiveness (reflecting perceived behavioral control), and fraud risk awareness (as a cognitive stimulus), shape internal auditors’ intention to adopt forensic accounting practices within this high-risk extractive context. A quantitative explanatory research design was implemented by surveying 41 internal auditors from companies holding Izin Usaha Pertambangan (IUP) with a minimum of three years of professional experience, and data analysis was executed through Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4 software. Empirical results demonstrate that forensic perception (β = 0.205, p < 0.05), internal control effectiveness (β = 0.300, p < 0.05), and fraud risk awareness (β = 0.340, p < 0.05) significantly and positively influence adoption intention, with the model explaining 86.1% of the variance (R² = 0.861). Stakeholder pressure yields a significant negative effect (β = −0.618, p < 0.05), which may suggest that auditors perceive coercive external demands as a threat to professional autonomy rather than a value-adding requirement, consistent with institutional reactance mechanisms. These findings indicate that internal drivers such as robust governance structures and proactive risk awareness may serve as the primary catalysts for fostering forensic accounting adoption intention. Regulators may consider complementing mandates with supportive capacity-building frameworks to reduce potential resistance, noting that this study examines intention rather than observed adoption behavior. However, this study is subject to cross-sectional, self-reported, and intention-based limitations that warrant cautious interpretation and further longitudinal investigation.
The Effect of External Audit Quality, Auditor Reputation, and Auditor Rotation on the Financial Performance of Conventional Banks in Indonesia Vasini, Ni Nyoman Nikunja; Susilowati, Dewi
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2207

Abstract

This study examines the impact of external audit quality, auditor reputation, and auditor rotation on the financial performance of conventional banks in Indonesia. A panel data regression approach is applied to a sample of 28 conventional banks listed on the Indonesia Stock Exchange from 2020 to 2024, yielding 140 bank-year observations, and a Random Effects Model is used as the estimator. Bank financial performance is proxied by return on investment (ROI), measured as net profit after tax divided by total earning assets, as these assets represent the primary source of bank income and reflect the effectiveness of core banking asset management. External audit quality is proxied by the number of OJK-licensed Public Accountants within a Public Accounting Firm; auditor reputation is measured by the auditor’s sanction history; and auditor rotation is defined as changes in Public Accountants within the same firm.  The results show that external audit quality is positively associated with bank financial performance ( = 0.0016), while auditor reputation is also positively associated ( = 0.0012). In contrast, auditor rotation shows a negative association ( = -0.0019). The strongest positive coefficient is found in external audit quality, whereas auditor rotation shows the strongest effect in absolute magnitude. These findings support Agency Theory by emphasizing the role of external auditing as a monitoring mechanism to reduce information asymmetry. This study contributes methodologically by introducing auditor-level proxies within the OJK regulatory framework and offers practical implications for regulators and Public Accounting Firms in strengthening supervisory effectiveness in the banking sector.
An Analysis of the Effects of Capital Expenditure, Institutional Ownership, and Company Growth on Carbon Emission Disclosure Virtagani, Fitria Inka
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2211

Abstract

This study examines the determinants of carbon emission disclosure in energy subsector companies listed on the Indonesia Stock Exchange over the period 2022 to 2024, considering the increasing urgency of corporate transparency in addressing climate change and Indonesia’s commitment to reducing greenhouse gas emissions by 43 percent by 2030. The main issue lies in the varying level of corporate compliance in emission reporting, which remains largely voluntary. To address gaps in prior literature, this study provides explicit novelty by focusing specifically on the high-emission energy subsector using recent data and employing a rigorous 18-item Carbon Disclosure Project (CDP) measurement framework. Employing a quantitative approach, panel data derived from 125 firm-year observations were analyzed using multiple linear regression. The findings indicate that only capital expenditure has a positive and statistically significant effect on carbon emission disclosure, while institutional ownership, growth opportunity, and sales growth do not show a significant influence. These results suggest that tangible financial investments are positively associated with environmental transparency, whereas external governance and growth metrics do not exhibit a similar relationship in this context. Ultimately, the findings imply a structural limitation in voluntary disclosure practices, highlighting the potential need for stronger regulatory intervention to ensure that transparency is aligned with broader environmental accountability rather than depending solely on internal resource capacity.
Strengthening Family Welfare through the Empowerment of Women-Owned MSMEs in Aceh Besar Regency Yulianti, Rahmah; Abubakar; Usman, Bukhari; Maksum, Hafidh; Anwar; Hanum, Filia
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2228

Abstract

Women’s economic empowerment through micro, small, and medium enterprises (MSMEs) is widely recognized as an important strategy for supporting household livelihoods and local economic resilience. However, women entrepreneurs continue to face structural and socio-cultural constraints, particularly in rural contexts. This study aims to explore how women-owned MSMEs are experienced in relation to family welfare and how empowerment is shaped by Islamic values and local wisdom in Aceh Besar Regency. This study employed a qualitative field research approach. Data were collected through semi-structured interviews, observations, and documentation involving 12 women MSME actors selected using purposive sampling. Participants were aged 20–45 years, engaged in culinary, handicraft, and small-scale retail businesses, with business experience ranging from 1 to 10 years. Each interview lasted approximately 45–60 minutes. Data were analyzed using the interactive model of Miles, Huberman, and Saldana. The findings suggest that participants reported contributing to household income, particularly in meeting daily needs and supporting children’s education. MSME activities were also described as helping households manage financial uncertainty. Participants indicated that Islamic values, such as honesty, fairness, and avoidance of riba, along with local practices such as community cooperation, influenced business practices and supported customer trust. At the same time, participants reported ongoing challenges, including limited access to capital, markets, and technology. These findings suggest that women’s involvement in MSMEs is perceived as meaningful for household welfare, while also being shaped by broader structural and socio-cultural contexts.
Agency Conflict and Debt Maturity: The Role of Accrual Quality, Earnings Smoothing, and CEO Educational Background Diversity Rosalina, Eka
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2231

Abstract

Debt maturity is a strategic financial decision that plays a crucial role in managing liquidity risk and maintaining a company's financial stability, particularly in emerging markets such as the Indonesia Stock Exchange. Drawing on agency theory and upper echelon theory, this study examines the relationship between financial reporting quality and managerial characteristics with corporate debt maturity. Debt maturity is defined as the proportion of short-term debt to total debt, with higher values indicating shorter debt maturity. This study uses panel data from 89 manufacturing companies listed on the stock exchange during the 2015–2025 period and employs a fixed-effects regression model. Accrual quality is measured using the modified Jones model, income smoothing is represented by earnings volatility, and CEO educational diversity is calculated using the Herfindahl–Hirschman Index. The results show that accrual quality has a negative and significant relationship with debt maturity, indicating that higher financial reporting quality is associated with a lower proportion of short-term debt. This finding suggests that increased transparency reduces information asymmetry and increases creditor confidence, thus reducing companies' reliance on short-term debt as a monitoring mechanism. Earning smoothing does not show a statistically significant relationship with debt maturity, indicating that the practice is not a primary consideration for creditors in determining a firm's debt maturity structure. Meanwhile, CEO educational diversity shows a significant relationship with debt maturity, suggesting that managerial characteristics may influence corporate financing decisions. Overall, these findings suggest that the quality of financial reporting and managerial influence play a significant role in determining a company's debt maturity policy, particularly in decisions about the use of short-term debt.

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