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Ilomata International Journal of Tax and Accounting

ijtc
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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 247 Documents

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Influence Financial Technology, Financial Literacy, and Intellectual capital on financial inclusion in Micro, Small and Medium Enterprises (MSMEs) Martini Martini; Eri Triharyati; Dheo Rimbano
Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022
Publisher : Yayasan Ilomata

Micro, Small and Medium Enterprises (MSMEs) grow and compete in a constantly changing business environment such as the current digital era, this change makes Micro, Small and Medium Enterprises (MSMEs) need follow-up for more advanced business development. Many found that Micro, Small and Medium Enterprises (MSMEs) that have been established have finally had to stop operating due to improper management. Of course, this is a joint concern considering that Micro, Small and Medium Enterprises (MSMEs) are the heart of economic development. Micro, Small and Medium Enterprises (MSMEs) are businesses with high GDP contributors and also new job seekers. The study was conducted by conducting preliminary observations by looking at the data on the number of Micro, Small and Medium Enterprises (MSMEs) in Lubuklinggau City totaling 5,303 registered in Lubuklinggau City. with data analysis technique use linear regression . As a result, there are significant influence between the variable.

Analysis of the Effectiveness of Earmarking Tax Policies for Street Lighting Taxes as an Effort to Provide Street Lighting in the Province of the Special Capital Region of Jakarta in 2018-2020 Mainita Hidayati Keman; Robby Irvawan; Dodi Rahmat Setiawan; Farahdiba Rizqi Rizqi
Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022
Publisher : Yayasan Ilomata

The earmarking tax policy on street lighting tax is a policy of allocating funds from lighting tax revenues for the provision of public street lighting (PJU). The phenomenon in this study is the lack of number of PJU lamps in DKI Jakarta Province and delays in payment of electricity bills for PJU lamps due to budget refocusing to deal with the Covid-19 outbreak in Indonesia. The purpose of this study is to analyze the effectiveness of the earmarking tax policy on street lighting tax as an effort to provide street lighting in DKI Jakarta Province in 2018-2020, as well as obstacles and efforts related to the earmarking tax policy on street lighting tax. This study uses a descriptive qualitative approach. The results of this study indicate the effectiveness of the earmarking tax policy on street lighting tax in DKI Jakarta Province in 2018-2020, based on Riant Nugroho's theory of effectiveness, namely the right policy, right implementation, right target, right environment, and right process has been running well and effectively. However, for society, the right target for installing PJU lamps is considered not effective enough where there are still unequal distribution of PJU lamps in DKI Jakarta Province. Then, based on the effectiveness of the allocation of street lighting tax funds for the provision of street lighting in 2018-2019, it is said to be effective where the allocation of these funds has exceeded 90%. However, in 2020 it is said to be ineffective because the allocation of these funds only reached 36%.

Factors Affecting Student Financial Literacy Leni Triana; Ibrohim Ibrohim
Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022
Publisher : Yayasan Ilomata

Students, on the whole, have more leeway to exercise their own discretion regarding matters of personal finance. On the other hand, the current phenomenon does not indicate that students have a good grasp of financial concepts. In order for students to be able to make the most of the money they have, they need to be provided with an education that teaches them financial information and skills and teaches them how to properly handle funds. The goal of this study is to determine which factors, if any, have an effect on the financial literacy level possessed by university students in the city of Serang, Indonesia. The method used in this research is to go directly to the respondents who are the samples in the study to get primary data. The sampling technique in this study ses a proportionate random sampling with data collection techniques using a questionnaire distribution technique. Factor analysis of 17 indicator variables resulted in 5 forming factors, namely: 1) Management Factors, 2) Income Factors, 3) Budgeting Factors, 4) Education Factors, and 5) Planning Factors.

The Effect of Price Earning Ratio, Return O Equity, Debt to Equity Ratio, Firm Size, and Dividend Payout Ratio to the Stock Returns on Banks Listed in LQ45 Index 2015-2020 Ayu Kartika; Lies Handrijaningsih; Septi Mariani TR; Anisah Anisah
Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022
Publisher : Yayasan Ilomata

The capital market in Indonesia is currently experiencing very rapid development from year to year, as evidenced by the increasing number of public companies every year. Banking is one of the sub-sectors included in the LQ45 index with its average share having the highest market capitalization among other sub-sectors. The development of the capital market in Indonesia, including the banking sub-sector is inseparable from the supporting factors are internal factors as seen from the company's financial ratios. This study aims to determine the influence of price earning ratio, return on equity, debt to equity ratio, firm size, and dividend payout ratio on stock returns in banks listed on the LQ45 index for the period 2015-2020. The data collection method used in this study is the documentation method. The data used is secondary data, the determination of the sample in this study was carried out by purposive sampling method. The data in this study was processed using SPSS Application. The analysis tools used are, Descriptive Statistical Analysis, Classic Assumption Test, Multiple Linear Regression, T Test, F Test, and Determination Coefficient. The results of this study show that the price earning ratio, return on equity, debt to equity ratio, firm size, and dividend payout ratio affect stock returns simultaneously. Partially, the price earning ratio, return on equity, and debt to equity ratio affect stock returns, meanwhile firm size and dividend payout ratio have no effect on stock returns

Analysis of the Implementation of Hotel Tax Collection on Boarding Houses in Depok City in 2018-2021 Trie Andari Ratna Widyastuti; Dadan Hidayat
Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022
Publisher : Yayasan Ilomata

Hotel tax on boarding houses is one of the Original Regional Incomes (PAD), which is categorized into Hotel Tax. There are several boarding house owners who do not report and pay for their boarding house business tax, which in this matter does not conform to the regulation related to boarding house tax which is Laws Number 28 of 2009 regarding Regional Rax and Retribution and Regional Regulation of Depok City Number 07 of 2010. The purpose of this study is to find out and analyze the Implementation of the Hotel Tax Collection on Boarding House in Depok City within 2018-2020. The method used in this study is the qualitative method with descriptive research. The result indicates that the Implementation of hotel tax collection on boarding houses in Depok City within 2018-2020 has not yet been implemented well due to the awareness of the taxpayers is still low, the counseling, education, and socialization that has not yet maximum, and the lack of human resource amount who can handle the hotel tax collection on the boarding house.

Analysis of Financial Health Level Using the Z-Score (Altman) Method in Transportation Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period Ahmadi Aidi; Tri Wahyudi Setiawan; Ahmad Junaidi; Agus Budiwaluyo; Redjeki Agoestyowati
Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022
Publisher : Yayasan Ilomata

This study aims to determine the company's financial condition based on the Altman (Z-Score) method and the effect of the ratio of Working Capital to Total Assets, Retained Earning to Total Assets, Earning Before interest and tax to Total Assets and Market Value of Equity to Book Value of Debt on the company's financial soundness (Altman Z-score). The population in this study is the transportation sector listed on the Indonesia Stock Exchange for the period 2019-2021. Sampling in this study was to use the purposive sampling method so as to obtain a sample of 36 from 12 companies. The data used in this study is the company's annual financial statements obtained from the Indonesia Stock Exchange. The data is then grouped and entered into the Altman Z-score formula and analyzed using the multiple linear regression method using the SPSS version 23 program. The results from the Altman Z-score show that in 2019 there were 5 companies in good health, 4 companies in an emergency (grey area) and 3 companies in a potentially bankrupt condition. In 2020 there are 6 companies in good health, 4 companies in an emergency (grey area) and 2 companies in a potentially bankrupt condition. In 2021 there are 6 companies in good health, 3 companies in an emergency (grey area) and 3 companies in a potentially bankrupt condition. Meanwhile, the results of the analysis test show that the variables Working Capital to Total Assets, Retained Earning to Total Assets, Earning Before Interest and Tax to Total Assets and Market Value Of Equity to Book Value Of Debt, individually and jointly significant effect the level of financial health of the company (Altman Z-score).

The The Role of Firm Size in Moderating the Relationship Between Profitability and Share Prices of Food and Beverage Companies Taufiq Akbar
Ilomata International Journal of Tax and Accounting Vol. 4 No. 1 (2023): January 2023
Publisher : Yayasan Ilomata

Firm size is still an interesting topic regarding its role in moderating factors that affect share prices. Therefore, the goal of this study is to determine how firm size affects the relationship of profitability, as measured by Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM), on share prices of manufacturing companies in the food and beverage sector from 2016 to 2019. Based on the purposive sample technique, 40 observations from 10 companies were chosen. AMOS 24 software was used to do the investigation using the structural equation modeling (SEM) method. In the initial model, it is clear from this analysis that OPM and Company Size significantly affected stock prices. At the same time, there is no significant effect of GPM and NPM on share prices. The second model demonstrates that firm size can moderate the relationship between GPM and OPM on share prices. However, this study cannot prove that firm size can moderate the effect of NPM on share prices.

Fourteen Years of Sustainability Reporting Research in Accounting: Bibliographic Studies Rizky Yuniar SURURI; Y. Anni Aryani; Evi Gantyowati
Ilomata International Journal of Tax and Accounting Vol. 4 No. 1 (2023): January 2023
Publisher : Yayasan Ilomata

Some companies that still apply the single-profit paradigm cause environmental damage, so there is a need for accountability to stakeholder through media sustainability reports. This study aimed to provide an overview of the development of sustainability reporting research for 14 years in Indonesia. Charting the field and analyzing community approach were used in this research. A research sample consisting of 50 articles obtained from 21 journals accredited Sinta 2 from 2009 to January 2022. The results indicated that the most widely used research method is the analytical method and the articles that received the most citations were published in 2015. In addition, this study also found that there are still research variables that are inconsistent with sustainability reporting, namely antecedent variables in the form of audit committees and consequence variables in the form of financial performance. Therefore, it is necessary to conduct an in-depth study to determine the cause of the inconsistency of these variables.

The Effects of Audit Firm Size, Audit Tenure, and Audit Rotation on Audit Quality Kautsar Riza Salman; Bety Setyaningrum
Ilomata International Journal of Tax and Accounting Vol. 4 No. 1 (2023): January 2023
Publisher : Yayasan Ilomata

This study examines the effect of audit firm size, audit period, and audit rotation on audit quality. The data come from annual reports of infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The sampling method used is purposive sampling. A sample of 267 companies was obtained based on the purposive sampling method. The analysis technique used is logistic regression analysis with SPSS software. This study's results confirm agency theory's role in explaining the relationship between parties with different interests. The research findings reveal that the role of audit professional services performed by audit firms can minimize agency problems that arise. Empirically, study findings show that the size of an audit firm and its audit period positively affect audit quality. Conversely, audit rotation does not affect audit quality. The study results provide a practical contribution so that non-big-4 audit firms can improve audit quality as big-4. Audit firms should also pay attention to sufficient audit tenure, short enough or too long, to produce good audit quality.

Effect of External Audit Opinions and Audit Committees on Financial Resource Management in Public Sector Entities Frank Mwombeki
Ilomata International Journal of Tax and Accounting Vol. 4 No. 1 (2023): January 2023
Publisher : Yayasan Ilomata

External audit opinions (EAO) and Audit committees (AC) have been studied in different contexts, yet the link between them and the management of financial resources, especially in government entities in Tanzania, has empirically not been captured. This paper examined the influence of EAO and AC on managing financial resources taking Tanzania government entities as a reference. It uses resources dependency theory to explain the main topic. Data were collected on 230 government entities from Controller and Auditor General (CAG) reports and audited financial statements for 2014/15 to 2019/20. Descriptive statistics and the Fixed effect technique were used to analyze data. The results show that unqualified audit opinion occurred most among public entities. Specifically, the qualified audit opinion occurred most in LGAs. Also, a significant frequency of AC weaknesses appeared in LGAs and Public BICA.Moreover, the estimation results show that audit report positively and significantly influences financial resource management (FRM), whereas AC weakness has a negative relationship with FRM. Therefore, the President’s office and the Parliament should emphasize the management of resources strategies in public entities, especially LGAs. This paper will add knowledge on EAO and AC as tools for financial resources management in government entities.

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Home Page

OAI Link

Editorial Team

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Reviewer

Google Scholar

Contact Name Novianita Rulandari

Contact Email journal@ilomata.org

Phone +6281289935858

Journal Mail Official -

Editorial Address Jl. Pangkalan Asem raya No. 55 Cempaka Putih Jakarta Pusat

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Abstract

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Contact Name
Novianita Rulandari

Contact Email
journal@ilomata.org

Phone
+6281289935858

Journal Mail Official
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Editorial Address
Jl. Pangkalan Asem raya No. 55 Cempaka Putih Jakarta Pusat

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INDONESIA