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Jurnal Akademi Akuntansi (JAA)
Published by Universitas Muhammadiyah Malang
ISSN : 27151964     EISSN : 26548321     DOI : https://doi.org/10.22219/jaa.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics:
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 202 Documents
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Determinants of the use of tax consultant services by corporate taxpayers Manubulu, Herry Aprilia; Minggu, Angela Merici; Sinaweni, Mallia Trisonya
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44257

Abstract

Purpose: This study analyzes the determinants influencing the use of tax consultant services among corporate taxpayers in Kupang City, Indonesia, focusing on tax knowledge, perceptions of tax consultants, perceptions of Account Representatives, and tax audits. Methodology/approach: A quantitative survey method was employed using questionnaire data from 35 corporate taxpayers who had utilized tax consultant services, selected through purposive sampling. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM–PLS) with SmartPLS 4. Findings: The results indicate that the perception of tax consultants has a positive and significant effect on the use of tax consultant services. In contrast, tax knowledge, perceptions of Account Representatives, and tax audits do not significantly influence corporate taxpayers’ decisions to use such services. Practical and Theoritical contribution/Originality: This study provides empirical evidence on factors influencing the use of tax consultant services in Eastern Indonesia and highlights the importance of strengthening tax consultants’ professionalism and credibility to enhance taxpayer trust and service utilization. Research Limitation: The study is limited by its small sample size and focus on a single city. Future research should involve larger samples and broader geographic coverage.
ESG practices and financial performance: a tawhidic sharia perspective Wulandari, Linda Ayu; Erviana, Nita; Melzatia, Shinta; Nugroho, Lucky
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44491

Abstract

Purpose: This study examines the relationship between ESG practices and maqashid-oriented financial performance within a Tawhid String Relationship, addressing inconsistencies in prior findings by incorporating regulatory context and ethical sustainability disclosure. Methodology/approach: Using panel data from 37 energy sector firms listed on the IDX 2020–2024, with Moderated Regression Analysis to analyze the effects of Islamic governance, environmental accountability, and sustainable resource management on maqashid oriented-financial performance, with ethical sustainability disclosure as a moderating variable and PROPER as a contextual differentiator. Findings: The results indicate that ESG practices do not uniformly affect financial performance. Islamic governance and environmental accountability show context-dependent effects, while sustainability resource management demonstrates a strong positive impact, particularly in firms without PROPER. Ethical sustainability disclosure exhibits a dual moderating role, strengthening certain relationships in less regulated firms but weakening others due to cost and compliance pressures. Practical and Theoritical contribution/Originality: This study contributes by positioning ESG within TSR as a value-driven system aligned with maqashid objectives and highlights the need for strategic integration beyond disclosure. Research Limitation: This study is limited by its sectoral focus, observation period, and reliance on proxy-based ESG measurements, suggesting opportunities for broader and deeper future research.

Page 21 of 21 | Total Record : 202

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