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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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Analysis of the Influence of the Ability to Prepare Financial Reports, Financial Literacy and Financial Inclusion on the Financial Performance of MSMES Hutabarat, Metyria Imelda; Widiyastuti, Tetty; Duffin; Ervina, Nelly
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.v5i2.1170

Abstract

Improving community welfare can be achieved by improving the performance of small and medium scale businesses because MSMEs can be a forum for the majority of society to meet their needs. This research aims to analyze the influence of the ability to prepare financial reports, financial literacy and financial inclusion on the financial performance of MSMES. This research was descriptive research. This research is classified as quantitative research by utilizing data obtained from 100 respondents consisting of MSME units. The data collection stage was carried out with instruments in the form of questionnaires and tests. The results of the analysis show that the ability to prepare financial reports, financial literacy, and financial inclusion partially have a positive and significant influence on the financial performance of MSMEs. Another interesting finding is that the analysis carried out simultaneously shows that the ability to prepare financial reports, financial literacy, and financial inclusion have simultaneously significant positive influence on the financial performance of MSMEs in Medan City. The results of this research are very important for assessing the situation and future prospects of MSMEs in this country. The implications of this research encourage the development of strategies and policies that can improve the ability to prepare financial reports, optimize financial literacy, financial inclusion and encourage MSME financial management behavior so that it can improve the financial performance of MSMEs, which in turn will improve the welfare and sustainable growth of the MSME sector.
Detection of the Effects of Hexagon Fraud Theory on Financial Statement Fraudulent Ramadhanty, Aisyah Putri; Septiani, Tika
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.v5i2.1195

Abstract

The incidence of fraud has been increasing steadily over the years, with the most detrimental kind being financial statement fraud, leading to significant losses for both the company and the users of financial statements. The results of research provide information about the possibility of corporate fraud for the investors and the stakeholders to take better conclusions. Two very popular concepts for identifying profit manipulation in companies and understanding the motivations of fraud are the M Beneish model and fraud theory. The population used in research is 128 Financial Companies Listed on the IDX for the 2022-2023 period. The method used in this research is quantitative research method and uses logistic regression analysis in analyzing data. The results showed that financial targets and external pressures, ininfluenceive supervision, CEO tenure, Arrogance and collusion had no influence on financial reporting fraud. However, total accrual ratio has an influence on fraudulent financial statements.
The Effectiveness of Learning Accounting Information System with MonsoonSIM Mahmudi; Aisyah, Maulidyati; Dewi, Herlina Rahmawati; Premarci, Asaquita Sophie
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.v5i2.1197

Abstract

Several accounting education institutions have adopted an experiential learning model through business game simulation to enhance students' ability in understanding course material and increase their competence. MonsoonSIM is a platform that provides business simulations packaged in the form of web-based games that offer students the experience of running a business virtually. This research examines the effectiveness of using MonsoonSIM in increasing student competency in the Accounting Information Systems (AIS) course from the perspective of TAM and UTAUT theory. This study is quantitative research with a survey approach. The sample for this research was 102 students who used MonsoonSIM as a learning medium for the AIS course. This study confirms that Perceived Ease of Use, Facilitating Condition, and Social Influence regarding the use of MonsoonSIM have a positive significant influence on Students’ AIS competence. Then, the higher student’s competence in AIS, the better Students’ Learning Outcome. However, Perceived Usefulness and Perceived Enjoyment of MonsoonSIM do not affect significantly on Students’ AIS Competence. This study support of the use of business game simulation in accounting education institutions to enhance the better understanding of AIS.
The Impact of Forensic Skills on Fraud Detection in Federal Government Agencies in Nigeria Ofili, Ugwudioha; Ebogbue, Celestine Chukwutem; Idogho, Abraham Momoh
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.v5i2.1202

Abstract

Fraud in Nigerian federal government agencies is a persistent issue. This study explores the impact of forensic skills on fraud detection within these agencies, building upon the established connection between forensic accounting and its effectiveness in uncovering fraudulent activity. To achieve this, we investigated the impact of forensic and audit skills on fraud detection in the federal government agencies in Nigeria, identifying its implications on government resources. The focus was on all the federal government ministries and agencies in Abuja (the Federal Capital Territory). With the stratified random sampling, a sample size of 100 was selected. The non-experimental research approach was adopted in the collection and analysis of data with the Ordinary Least Square (OLS) and Regression analysis used to interpret the data. The results of the findings indicated that no significant relationship exists between forensic skills and fraud detection (where the p-value of 0.507 > 0.05 significant level), and the existence of a significant relationship between audit skills and fraud detection in federal government agencies (with a p-value of 0.000 < 0.05 level of significance). This study recommends increased investment in personnel with forensic and audit skills as a course of action to strengthen fraud detection efforts and improve financial accountability in federal government agencies in Nigeria.
Does the Culture of Hanging Out Affect Taxpayer Compliance In Paying Vehicle Tax Tia, Maria Yoaneta; Helmi, Syarif M; Heniwati, Elok
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.v5i2.1207

Abstract

There are motor vehicle tax arrears in Pontianak which are increasing every year so it is necessary to examine whether the consumptive factor hanging around taxpayers can influence taxpayer compliance. This research aims to explore the influence of a consumer lifestyle, especially in the context of hanging out activities, on taxpayer compliance in paying Motor Vehicle Tax (PKB) in Pontianak, West Borneo. The research method used in this research is descriptive quantitative. The data used is primary data using a questionnaire via Google Form. The population of this study were taxpayers who were registered and domiciled in Pontianak, West Kalimantan with a sample size of 191 people and used a simple random sampling method. This research data was tested using the SPSS version 29 software. The analytical method used are Linear Multiple Regression and Moderated Regression Analysis (MRA). The results show that the variables of hanging out and group hanging out behavior have a significant effect on compliance with paying PKB. However, the frequency of hanging out and spending on hanging out activities did not show a significant influence. Tax awareness does not significantly moderate the relationship between hanging out variables and tax compliance. The implication of this research is to encourage the implementation of an approach that is more focused on utilizing social norms and social interactions in community hangout culture to strengthen tax awareness and obligations, especially related to motor vehicle taxpayer compliance.
Implementation of Good Corporate Governance in Supporting Financial Performance of Indonesian Islamic Banking Post Merger Veni, Agata Valentina; Sucipto, Nurhadi; Sulistyowati, Wiwit Apit
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.v5i2.1245

Abstract

PT BSI (PT Bank Sharia Indonesia) is one of the largest Islamic banks in Indonesia which is the result of the merger of three state-owned Islamic banks, including PT BNI Sharia, PT Bank Mandiri Sharia, and PT Bank BRI Sharia. This study aims to analyze the role of Good Corporate Governance in supporting the performance of Islamic Banking after the merger into BSI by analyzing the value of ROA and ROE before and after the merger, and reviewing the role of GCG in supporting financial performance as measured by the CGPI rating obtained from the company's annual report. This study uses a quantitative descriptive approach in analyzing differences in ROA and ROE before and after the merger, and analyzing the role of GCG in supporting this financial performance. The results of the analysis on GCG indicators show that there is no difference before and after the merger. Meanwhile, financial performance shows an increase compared to before the merger, which is indicated by the value of ROA and ROE in 2020 to 2022. This study gives insight in developing knowledge related to the financial performance after merger, and focusing on the sharia bank industry.
The Effect of Cash Turnover, Receivables and Inventory on the Liquidity of Manufacturing Companies on the Indonesian Stock Exchange for the 2018-2022 Period Muhajiroh, Mohamad Ferrari Fariel Noer; Kamila, Nurul
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.v5i2.1273

Abstract

The company is in a liquid state when the company is able to pay short-term debt. This study aims to determine the manufacturing sector companies listed on Bursa efek Indonesia with the effect of cash turnover, accounts receivable turnover and inventory turnover on liquidity. This research method uses quantitative methods with a sampling model of 5 years of financial statements and a population of manufacturing sector companies listed on Indonesian Stock Exchange. The analysis used is the classic assumption test, the coefficient of determination test, the multiple regression test, the t test and the F test. the results of the analysis show that cash turnover on liquidity is significantly negative, accounts receivable turnover on liquidity is not significant, inventory turnover on liquidity is not significant. While the results of cash turnover, receivables turnover and inventory turnover on liquidity are partially significant. Based on these results, only cash turnover is significant to liquidity, there is an opposite relationship due to negative results. So if cash turnover increases, liquidity decreases and vice versa.
Gender-Based Taxation: Comparative Lessons for Indonesia from Singapore, The United States, and Nepal Naury, Qowiya Hasna; Haptari, Vissia Dewi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1278

Abstract

This paper examines the implementation of tax policies that are in line with gender based taxation in Singapore, the United States and Nepal as well as policy recommendations that can be implemented in Indonesia through qualitative methods using literature studies and regulatory reviews. The discussion approached in several scopes; working women, corporate participation, caregiver, domestic work support, pink tax, women-owned businesses, widows, and taxation for families. In which this paper finds that Singapore, Nepal, and the United States have implemented a series of policies that create a more welcoming ecosystem for women to participate in economic activities, which Indonesia can use as an example in designing Gender Based Taxation in the future.
The Influence of Liquidity, Leverage, and Firm Size on Tax Aggressiveness (Case Study on Mining Companies Listed on the Indonesia Stock Exchange) Ramadanti; Seralurin, Yohanes C.; Patma, Kurniawan; Pattiasina, Victor
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.v5i2.1282

Abstract

This study aims to examine and provide empirical evidence on the influence of liquidity, leverage, and firm size on tax aggressiveness. The population in this study consists of mining companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling method used in this study is purposive sampling. Data collection methods include literature review and documentation. Descriptive statistical analysis and Structural Equation Modeling (SEM) based on components or variances, known as Partial Least Square (PLS), are used as methods to analyze the data. The software used in this study is SmartPLS. The results of this study indicate that liquidity does not affect tax aggressiveness, leverage does not affect tax aggressiveness, and firm size has a negative and significant effect on tax aggressiveness.
Impact of Internal and External Factors of a Company Facing the Return of the Company with a Compas100 Indeks Noted on the Indonesia Shipping Borse Sinaga, Uchock Pandapotan Raja Salomo; Rudianto, Dudi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1322

Abstract

The coal industry is a pillar of the Indonesian economy as the main energy source and an important contributor to the country's foreign exchange. Coal companies in the Kompas100 Index show significant stock performance measurements, giving rise to the need to understand the factors that contribute to variations in stock returns, both in terms of internal and external factors. This research aims to analyze the influence of internal factors (Current Ratio, Net Profit Margin, Debt to Equity Ratio) and external factors (inflation, interest rates, currency exchange rates) on stock returns of coal companies listed on the Kompas100 Index on the Indonesia Stock Exchange. This research method uses a quantitative approach, purposive sampling is used to select samples based on the availability of complete financial data and relevant historical stock price data. The analysis shows that in this study, the Current Ratio (CR) has a significant positive influence on Stock Returns, while the Net Profit Margin (NPM) also has a significant positive influence. On the other hand, the Debt to Equity Ratio (DER) has a significant positive influence. Externally, inflation has a significant negative impact on Stock Returns, while interest rates also have a significant negative impact, but the exchange rate does not affect Stock Returns. Overall, internal factors influence Stock Returns, and external factors also influence Stock Returns. Additionally, the combination of internal and external factors collectively affects Stock Returns with significant interaction complexity.

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