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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 247 Documents
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The Moderating Effect of Sustainability Reporting on the Influence of Tax Avoidance on Firm Value Hendi; Pramesti, Desinta; Harsono, Budi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1048

Abstract

The purpose of this research is to obtain empirical evidence supporting the hypothesis that sustainability reports can reduce shareholders' negative reactions to tax avoidance. The selected research sample consists of non-financial companies listed on the Indonesia Stock Exchange over a period of five years (2018-2022). The research data were tested using panel regression methods. The results of the test on 1.690 observation data indicate that only 40% of the samples engage in sustainability reporting. This suggests that a considerable number of publicly listed companies in Indonesia do not engage in sustainability reporting. The results of the analysis indicate that tax avoidance does not have a significant impact on the company's value. Sustainability reporting as a moderating variable has a positive effect on the relationship between tax avoidance and the company's value. Several control variables have a significant impact on firm value, namely leverage, profitability, and plant assets. This study contributes to the analysis of the impact of tax avoidance on the value of companies in Indonesia, moderated by sustainability reporting.
The Influence of Financial Literacy, Self-Efficacy, and Coping Strategies on Students' Finances Syahwildan, Muhamad; Hidayah, Zulfa Zakiatul
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1056

Abstract

Students with financial behavior that tends to be consumptive have a negative impact on financial behavior, new experiences as students and employees with limited income and various expenses must be able to be managed properly to be able to produce good financial behavior. This study aims to determine the effect of financial literacy on financial management behavior and to analyze the psychological effect of Self-Efficacy and Self-Coping on financial management behavior of undergraduate students in the management study program at Pelita Bangsa University. The research method used is quantitative with data sources taken by distributing questionnaires. Sampling used is by simple random sampling method. The population in this study were all students of the management study program in 2022 with a total of 4995, with a sample of 98 respondents obtained from the Slovin formula. The results of the research tested with SmartPLS 3.0 show that financial literacy, self-efficacy, and self-coping have a significant effect on financial behavior.
The Application of Government Accounting Standards and Quality of Financial Reports on the Accountability Financial Performance Indra; Febrian, Mutiara Adinda; Putri, Septia Amelia
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i1.842

Abstract

This research aims to see the effect of implementing Government Accounting Standards and the Quality of Financial Reports on the Accountability of Financial Peformance of the Tanjungpinang City Government. The population in the study was 99 respondents and a research sample of 50 respondents was obtained using the slovin formula with a tolerance level of 10%.The research method used is a quantitative research method. The type of data used is primary data, the data collection technique uses a questionnaire with a likert scale, and the data is processed using the JASP statistical application version 0.17.2.1. The results of the analysis show that all variables have partial or simultaneous influence, seen from all variables, the calculated t is greater than the t table, and the calculated f is greater than the f table, with an overall influence of 74,5% and the remaining 25,5% is influenced bye other variables outside this research.
The Impact of Financial Literacy and Digital Awareness on Investment Intentions Karundeng, Meidy Lieke; Siagian, Valentine; Hutabarat, Francis; Pangaribuan, Hisar
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1014

Abstract

Investment intention is one important thing in life. This study investigates the impact of financial literacy and digital awareness on investment intentions. Questionnaires was given to potential and active small medium micro enterprises owners collected via an online survey. The questionnaires were analyzed using descriptive statistics and hypotheses was tested using multiple linear regression The results reveal a positive and significant correlation (0.018) between the two independent variables and investment intentions. The results highlight the importance of financial and digital education in enhancing individuals' propensity to invest, suggesting that improved literacy in these areas can foster greater investment activity. These insights are particularly valuable for policymakers and practitioners looking to bolster investment participation through educational initiatives, underscoring the need to integrate financial and digital literacy into public learning frameworks.
Environmental Audit and CSR Practices on the Financial Performance of Small and Medium Manufacturing Companies in Indonesia Nugrahanti, Trinandari Prasetya; Lysandra, Shanti
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1024

Abstract

By employing environmental audits, businesses can meticulously assess environmental risks, fortify sustainability practices, and foster enhanced stakeholder trust. Concurrently, the adoption of CSR practices emerges as a driving force behind improved financial performance, operational efficiency, and long-term sustainability. This study investigates the profound impact of environmental audit and Corporate Social Responsibility (CSR) practices on the financial performance of small and medium manufacturing companies in Indonesia. This research uses quantitative methods with primary data obtained through a questionnaire. The sample selection from the population of manufacturing companies in Indonesia was carried out purposefully. The data that has been collected will be analyzed by regression to be able to answer existing hypotheses. The results showed that environmental audits and CSR can have a positive and significant effect on their financial performance. This means that financial performance and CRS will increase along with improvements in financial performance. These findings carry substantial implications for the manufacturing sector, advocating for responsible business practices and making theoretical strides by emphasizing the integration of sustainability into financial theories and models, specifically within the context of Indonesia's industrial landscape.
Examining the Sustainability Report, Financial Performance, and Value of Mining Companies in Indonesia Dwi Suhartini; Putri, Monika Indah Cahyani; Yunida Putri, Sofie
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1064

Abstract

This study employs a quantitative approach to explore the intricate interplay among Sustainability Reports, Financial Performance (measured by Return on Assets - ROA), and Firm Value (quantified by Tobin's Q) in Indonesia's dynamic mining industry. Employing purposive sampling, data from 75 samples encompassing 25 mining businesses listed on the Indonesia Stock Exchange (IDX) is examined over the 2020-2022 period. Utilizing statistical analysis, the study employs the Partial Least Squares (PLS) data processing application for partial regression analysis. The findings highlight a substantial and favorable impact of Sustainability Reports on Firm Value, underscoring the growing acknowledgment within Indonesian mining firms of the pivotal role played by both financial and non-financial disclosures. Intriguingly, the study uncovers that Financial Performance, as gauged by ROA, lacks a discernible influence on Firm Value. This nuanced insight suggests a shifting landscape where stakeholders increasingly prioritize comprehensive reporting beyond conventional financial metrics. The research sheds light on the evolving nature of the Indonesian mining sector, emphasizing companies' recognition of the significance of transparent reporting practices. These revelations align with global sustainable development goals, emphasizing the central role played by mining companies in advancing these objectives. In navigating this complex dynamic, the study underscores the crucial role of Sustainability Reports in shaping perceptions and values of mining firms in Indonesia.
The Role of The Housewife in Managing Family Finances (Case Study in South Labuhan Batu Regency) Anjani, Dina; Nasution, Yenni Samri Juliati; Syafina, Laylan
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1103

Abstract

This research aims to examine the role of housewives with upper secondary education in managing family finances in Aek Torop Barat Hamlet KM 6, Asam Jawa Village, South Labuhan Batu Regency. This research use desciptive qualitative approach . The research site is located in Aek Torop Barat Hamlet KM 6 Asam Jawa Village, South Labuhan Batu Regency. Research time from May 2023 to November 2023. Primary data on field activities directly through interviews, asking questions and answers to informants. For the data taken, there were 2 (two) housewives who met the criteria determined by the author from 80 housewives. who work, have a monthly income, and have a secondary education or above (Bachelor's degree). Techniques used by researchers in this research survey is in form interview ( Interview ) For make it easier in the research. Interview is a communication process or an interaction which aims to collect something information Which appear through ask answer between a researcher with an informant or research subject (if the subject is man). so researcher do analysis data with the aim of making the data that has been obtained easier to use understood. This analysis uses theories related to The topic of this discussion is an attempt to observe the role of housewives in managing household finances. The research results show that housewives play an important role in financial planning, financial decision making, savings and investment. They face challenges in the form of unexpected expenses and inflation. Education influences financial understanding. Educated housewives are able to manage finances more planned and invest For period long Housewife households strive to increase financial literacy, use digital financial applications, and participate in financial development programs to overcome challenges. Despite facing various challenges, educated housewives have a significant role in managing household finances. With the knowledge of household financial management, the implementation and impact on day-to-day life will enable her to better manage her expenses, save for educational needs and have a much better financial life.
Boosting Firm Performance: Insights from the Food & Beverage Sector's Key Drivers Michael; Widjaja, William
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1105

Abstract

The food and beverage industry is a vital contributor to Indonesia's economy, yet faces challenges in optimizing performance. This study investigates the impact of operating capacity, agency costs, and intellectual capital on firm performance within this sector. Analyzing financial data from 12 out of 26 listed companies spanning 2018 to 2022, with convenience sampling, panel data regression in EViews 12 reveals significant findings. Higher operating capacity positively influences revenue generation, marketing efficacy, and customer satisfaction. Agency costs serve as incentives for managerial alignment with shareholders' interests, enhancing governance and transparency practices. Intellectual capital fosters innovation, operational efficiency, and brand reputation, driving firm performance. The study underscores the strategic importance of these factors in managing firms within the food and beverage industry. For practitioners, insights gleaned from this research offer guidance in formulating effective strategies to enhance operational capacity, manage agency costs, and bolster intellectual capital. Moreover, investors gain valuable insights into assessing investment opportunities in this sector. Policymakers can utilize these findings to formulate policies conducive to fostering growth and sustainability within the food and beverage industry. By addressing these key determinants, firms can bolster their competitive edge and achieve sustained success in the dynamic landscape of the food and beverage sector in Indonesia.
The Impact of Corporate Governance in Indonesia's Biggest Banks on Accounting Conservatism Through Audit Quality Nurmansyah, Agung
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1106

Abstract

Banks are typically linked with conservative accounting practises due to the handling of big assets. This study investigates how company governance impacts accounting conservatism by focusing on audit quality. The analysis involves the independent variable corporate governance, the intervening variable audit quality, and the dependent variable accounting conservatism. This study focused on the 10 largest banks in Indonesia that were listed on the Indonesian stock exchange from 2015 to 2020. Using purposive sampling, 9 banks were selected for the study. Data collection was conducted using secondary data, the statistical method used was path analysis. This study's findings suggest that corporate governance has a negative impact on audit quality and accounting conservatism. Corporate governance negatively affects audit quality and through audit quality affects accounting conservatism.
The Effects of Tax Sanctions, Taxpayer Awareness, and Tax Understanding MSME on Tax Compliance: The Moderating Role of Risk Preference Yuliani, Sinsin Putri; Sistalia, Tri Ayu; Yulianto, Agung
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1108

Abstract

This study's objective was to assess and examine the impacts of tax penalties, taxpayer awareness, and taxation comprehension on the tax compliance of micro, small, and medium-sized businesses (SMEs) in Cirebon City, with risk preference moderating variables. The method used in this research is quantitative, and the type of data used is primary data obtained from 250 respondents. This study shows that tax sanctions, taxpayer awareness, increasing taxpayer compliance, and understanding of taxation affect taxpayer compliance. Risk preferences do not strengthen the relationship between taxpayer awareness and taxpayer compliance, and risk preferences do not moderate the knowledge of taxation with taxpayer compliance. The Directorate General of Taxes can use this study to encourage a stronger tax approach and understanding of taxation, especially for Cirebon City micro, small, and medium-sized businesses (SMEs).

Page 18 of 25 | Total Record : 247

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