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INDONESIA
JASS (Journal of Accounting for Sustainable Society)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : 26858347     EISSN : 26858355     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 96 Documents
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THE EFFECT OF HUMAN RESOURCE COMPETENCY, INFORMATION TECHNOLOGY UTILIZATION, INTERNAL CONTROL SYSTEMS, AND WORK MOTIVATION ON THE QUALITY OF FINANCIAL REPORTS OF COMMUNITY HEALTH CENTERS IN THE CITY OF BALIKPAPAN Eka Puji Lestari; Yunita Fitria
JASS (Journal of Accounting for Sustainable Society) Vol. 8 No. 01 (2026): JASS Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v8i01.1691

Abstract

This study aims to examine and analyze the influence of human resource competencies, information technology utilization, internal control systems, and work motivation on the quality of financial reports of Community Health Centers in Balikpapan City. This study is a quantitative study and uses primary data collected directly through questionnaires. The sample in this study consisted of 113 employees in the financial department of community health centers. The sampling technique used saturated sampling or census sampling, which means that all members of the population were used as samples. This study used multiple linear regression analysis processed using the SPSS (Statistical Package for Social Science) version 25 analysis tool. The results of this study indicate that (1) human resource competence does not have a significant effect on the quality of financial reports, (2) the use of information technology has a positive and significant effect on the quality of financial reports, (3) the internal control system has a positive and significant effect on the quality of financial reports, (4) work motivation has a positive and significant effect on the quality of financial reports.
INDONESIA'S CONVENTIONAL ECONOMIC STABILITY AMIDST GLOBAL ECONOMIC UNCERTAINTY Jojo Jojo; Ana Frasipa; Indri Pramesti S; Sulastri Sulastri
JASS (Journal of Accounting for Sustainable Society) Vol. 8 No. 01 (2026): JASS Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v8i01.1697

Abstract

This paper examines the resilience of Indonesia’s conventional economy amid heightened uncertainty in global markets. Over the last ten years, worldwide economic conditions have become increasingly unstable due to geopolitical tensions, disruptions in supply chains, volatility in commodity prices, and adjustments to monetary policies in developed nations. Adopting a qualitative, descriptive–exploratory method, the study investigates how Indonesia’s fiscal, monetary, and structural strategies interact to preserve macroeconomic balance under external shocks. The analysis relies on secondary data gathered from institutions such as Bank Indonesia, the Central Bureau of Statistics (BPS), the International Monetary Fund (IMF), and the World Bank covering the 2015–2025 period. Results indicate that Indonesia has maintained robust macroeconomic fundamentals, characterized by consistent growth, manageable inflation, and sufficient foreign reserves despite global disturbances. Domestic demand diversification and a resilient financial system have also supported this stability. Nonetheless, exposure to global interest rate shifts, commodity price swings, and capital flow volatility remains a challenge. Strengthened coordination between fiscal and monetary authorities, supported by structural reforms in industrial downstreaming and digital economic development, is vital to reinforce long-term resilience. The research concludes that credible and flexible macroeconomic policy synergy plays a crucial role in sustaining Indonesia’s stability in an era of global uncertainty.
THE EFFECT OF PROFITABILITY, LEVERAGE, SALES GROWTH, AND INVESTMENT OPPORTUNITY SET ON TAX AVOIDANCE Trisandi Eka Putri; Salma Fatin Khairunnisa
JASS (Journal of Accounting for Sustainable Society) Vol. 8 No. 01 (2026): JASS Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v8i01.1710

Abstract

This study aims to analyze the effect of profitability, leverage, sales growth, and investment opportunity set (IOS) on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2023–2024 period. The research method applied is quantitative with an associative approach. The data used are secondary data derived from the companies’ annual financial statements. The sample was determined through purposive sampling, resulting in 111 firm-year observations. Multiple linear regression analysis was used to test the hypotheses and determine the relationship between variables. The results show that profitability has a significant positive effect on tax avoidance, leverage has no significant effect on tax avoidance, sales growth has a significant positive effect on tax avoidance, and IOS has no significant effect on tax planning.avoidance. Simultaneously, the four independent variables significantly affect tax avoidance. These findings indicate that a firm’s financial performance, especially profitability, and sales growth, plays a crucial role in shaping managerial decisions related to tax planning and avoidance behaviour.
A FACTOR ANALYSIS OF SUSTAINABILITY PRACTICES AND HALAL PRACTICES IN THE COFFEE INDUSTRY: A Study on the Supply Chain of Kopi Kenangan Indonesia Kuncorosidi Kuncorosidi
JASS (Journal of Accounting for Sustainable Society) Vol. 8 No. 01 (2026): JASS Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v8i01.1715

Abstract

The coffee industry in Indonesia is experiencing rapid growth but faces sustainability challenges such as deforestation, agrochemical use, and production waste. At the same time, there is an increasing demand for halal-compliant products, driven by Indonesia’s position as a leader in the global halal economy. This position is supported by three key factors: a large Muslim population, growing awareness of the halal lifestyle, and strong government support for the development of the halal industry. This study aims to identify the factors that influence sustainability and halal practices and to construct a factor model for both. The research method used is quantitative with a confirmatory factor analysis (CFA) approach. Data was collected through questionnaires distributed to consumers of Kopi Kenangan. The results show that there are 11 indicators forming five main factors in sustainability practices and 5 indicators forming four main factors in halal practices. In conclusion, consumer perception of sustainability and halal practices plays a crucial role in strengthening ethical and sustainable business strategies for the company
Analysis of MSME Management Strategies in Facing Competition in the Digital Era (A Case Study of D'SUM TO GO! Sukamandi) Asep Sugito; Supriadi Supriadi; Inti Prihatin
JASS (Journal of Accounting for Sustainable Society) Vol. 8 No. 01 (2026): JASS Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v8i01.1722

Abstract

The rapid changes in digital technology have altered the dynamics of business competition, including in the Micro, Small, and Medium Enterprises (MSMEs) sector. This condition encourages business actors to develop management strategies that are able to adapt to technological developments and changes in consumer behavior. This study aims to examine the management strategies implemented by the MSME D'SUM TO GO! Sukamandi in facing business competition in the digital era, while identifying factors that support and hinder its implementation. The study used a descriptive qualitative approach. Data were collected through field observations, in-depth interviews with business owners, and relevant documentation. The data were then analyzed through the stages of data reduction, data presentation, and drawing conclusions. The results show that D'SUM TO GO! Implements several strategies to maintain competitiveness, including utilizing social media as a promotional medium, improving product quality, improving service quality, and strengthening customer relationships. The use of digital technology contributes to expanding market access, improving communication with consumers, and strengthening the business's position amidst competition. However, several obstacles remain, such as limited human resources, suboptimal digital technology management capabilities, and high levels of competition in the culinary industry. This research confirms that implementing management strategies supported by digital technology plays a crucial role in maintaining business continuity and increasing the competitiveness of MSMEs. The research findings are expected to inform MSMEs' design of more adaptive, innovative business strategies that meet the demands of the evolving digital market. Keywords: Management Strategy, MSMEs, Competitiveness, Digitalization, Digital Marketing.
Analysis of Social and Ecological Market Economy (SEME) Concept on Tourism Village: Lembur Cigarukgak Case Study Asep Kurniawan
JASS (Journal of Accounting for Sustainable Society) Vol. 8 No. 01 (2026): JASS Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v8i01.1730

Abstract

The global tourism industry is experiencing a paradigm shift toward the Wellness Economy, as travelers increasingly seek regenerative experiences in rural settings. This study examines the implementation of the Social and Ecological Market Economy (SEME) framework within the Lembur Cigarukgak tourism village in Sidajaya, Subang, West Java. By analyzing the governance model of BUMDes Wira Usaha Sejahtera, this research investigates how the integration of market freedom, social equity, and ecological integrity functions as a driver for sustainable rural development. Utilizing a qualitative case study approach with data derived from institutional profiles, financial reports, and in-depth informant interviews, the findings demonstrate that Sidajaya’s model of "SEME-Wellness Zones" creates an antifragile rural economy. The model operationalizes communal ownership, where 60-70% of profits are reinvested locally, ensuring that economic gains from tourism are not extracted by external urban actors. Furthermore, the synergy between digital infrastructure—the Cigarukgak Network—and low-impact wellness tourism highlights a successful synthesis of modern innovation and traditional values. The study concludes that the Sidajaya prototype effectively safeguards the village's Maqasid al-Shariah—life, faith, and wealth—and offers a scalable model for poverty relief and ecosystem rebirth in rural Indonesia.

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