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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 89 Documents
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THE INFLUENCE OF ESG PERFORMANCE, PROFITABILITY AND CAPITAL INTENSITY ON TAX AVOIDANCE: case study of manufacturing in consumer goods on the Indonesia Stock Exchange for the 2021-2024 period) Intan Permata Sari
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i02.1627

Abstract

Tax avoidance is a form of minimizing and reducing the tax burden through actions that are not prohibited by law. Tax avoidance is part of tax planning, unlike tax evasion, which is clearly prohibited by law. Tax avoidance is carried out by exploiting legal loopholes such as transfer pricing or transferring profits from a region with a high tax rate to the same company in a region with a low tax rate. Although this is legal, it can have a negative impact in the form of decreased tax revenue. This study aims to determine the effect of ESG performance, profitability, and capital intensity on tax avoidance in consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2021-2024. This study is a quantitative study with a purposive sampling method obtained 24 companies with a sample size of 78 data and using multiple linear regression analysis tests and the data were processed using SPSS. The results obtained are: ESG performance has no effect on tax avoidance, profitability does not affect tax avoidance, capital intensity has a positive effect on tax avoidance, and overall ESG performance, profitability, and capital intensity have a significant effect on tax avoidance.
THE ROLE OF FINANCIAL HEALTH ASSESSMENT ANALYSIS USING THE CAMEL METHOD Iyak Solihat; Mohamad Abduh Alfahlepi
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i02.1628

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan Keuangan PT. BPR Tutur Ganda pamanukan Subang dengan menggunakan metode CAMEL selama periode 2021 – 2023. Apakah masuk dalam kategori sehat, cukup sehat, kurang sehat atau tidak sehat. CAMEL memiliki lima aspek, yaitu aspek Permodalan menggunakan rasio CAR (Capital Adequacy Ratio), aspek kualitas aktiva produktif menggunakan rasio KAP (Kualitas Aktiva Produktif) dan PPAP (Penyisihan Penghapusan Aktiva Produktif), aspek manajemen menggunakan perhitungan manajemen umum dan manajemen risiko, aspek rentabilitas menggunakan rasio ROA (Return On Assets) dan BOPO (Beban Operasional terhadap Pendapatan Operasional),dan aspek likuiditas menggunakan rasio Cash Ratio dan LDR (Loan to Deposit Ratio). Penelitian ini adalah penelitian yang bersifat kuantitatif. Alat analisis yang digunakan dalam penelitian ini adalah dengan menggunakan metode CAMEL berdasarkan Surat Keputusan Direksi Bank Indonesia Nomor 30/12/KEP/DIR tanggal 30 April 1997 perihal Tata Cara Penilaian Tingkat Kesehatan BPR. Adapun tolak ukur untuk menentukan tingkat kesehatan keuangan suatu bank setelah dilakukan penilaian terhadap masing-masing variabel, yaitu dengan menentukan hasil penelitian yang digolongkan menjadi predikat kesehatan BPR. Jenis data yang digunakan adalah data primer yang diperoleh melalui wawancara dan data sekunder yaitu laporan keuangan berupa neraca dan laporan laba rugi PT. BPR Tutur Ganda Subang periode tahun 2021 sampai tahun 2023 Berdasarkan hasil penelitan yang telah dilakukan pada PT. BPR Tutur Ganda pamanukan Subang periode tahun 2021 sampai tahun 2023. Menyatakan bahwa tingkat kesehatan PT. BPR Tutur Ganda pamanukan Subang periode tahun 2021 sampai tahun 2023 mendapat predikat SEHAT karena nilai kredit CAMEL lebih dari 81 (batas minimum sehat). Pada tahun 2021 total nilai kredit faktor adalah 93, 99 pada tahun 2022 total nilai kredit faktor adalah 94, 18 dan pada tahun 2023 nilai kredit faktor adalah 94,18.
ANALYSIS OF THE SUSTAINABILITY OF THE AQIQAH BUSINESS “GRUP TERNAK KITA” AMIDST MODERN MARKETING COMPETITION Sinta Suci Lestari; Jojo Jojo; Gugyh Susandy
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i02.1629

Abstract

This research discusses the sustainability of business "Aqiqah Grup Ternak Kita" modern marketing competition. This business plays a vital role in supporting the local economy and empowering farmers and micro-entrepreneurs in the agribusiness sector. Using a qualitative descriptive method, the research examinese conomic,social,and environmental aspects,as well as the digital marketing strategie simplemented. The results indicate that service innovation,product quality improvement,and marketing digitalization support business sustainability,although still facing challenges in technological resources,price competition,and consumer preference changes.
THE EFFECT OF TRANSFER PRICING AND PROFIT MANAGEMENT ON TAX AVOIDANCE IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE MANUFACTURING SECTOR Fajar Nugraha Yusman; Iqbal Pajar Sidik; Tarinih Tarinih
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i02.1630

Abstract

Taxes are crucial for public welfare. They serve as revenue for the state for government activities, such as infrastructure development. However, many taxpayers, including companies, still engage in tax avoidance, resulting in reduced government tax revenue. Companies can avoid excessive taxation without violating laws and regulations. One such mechanism is transfer pricing and earnings management. Therefore, this research aims to analyze the effect of transfer pricing and earnings management on tax avoidance, both partially and simultaneously. This study used a quantitative method with a sample of 12 companies listed on the Indonesia Stock Exchange (IDX) in the manufacturing sector from 2019 to 2023. The analysis showed that transfer pricing and earnings management did not significantly influence tax avoidance, either partially or simultaneously. This finding indicates that the sample companies do not utilize these two mechanisms as their primary means of tax avoidance.
FROM TRADITIONAL TO DIGITAL: THE EVOLUTION OF AUDITOR COMPETENCIES AND AUDIT PRACTICES Nadia Husnaningtyas
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i02.1632

Abstract

This literature review investigates the evolving landscape of audit methodologies in response to digitalization, specifically analyzing the shifting skill sets auditors must possess. Conducted as a Systematic Literature Review (SLR), the research establishes a core model interlinking the digital auditor, contemporary audit procedures, and technology-enabled audits as the cornerstone of modern practice. The analysis reveals that for the audit profession to maintain its credibility and effectiveness, practitioners must cultivate a blend of advanced technical skills, digital fluency, and a commitment to lifelong learning. The study subsequently constructs a paradigm for implementing innovation in auditing that is both ethically grounded and operationally robust. It concludes by outlining the practical imperative for auditors to evolve their roles, emphasizing moral responsibility and adaptive expertise amidst technological change. For further academic inquiry, this paper suggests exploring the moral dimensions of automated auditing and creating customized innovative models for various industrial settings.
GREEN PERFORMANCE AND INTEGRATED REPORTING: DOES INSTITUTIONAL OWNERSHIP AMPLIFY ITS IMPACT ON COMPANY VALUE? Sri Mulyati; Indri Widianti
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i02.1633

Abstract

This study aims to examine the effect of Integrated Reporting and Environmental Performance on Firm Value, with Institutional Ownership as a moderating variable. The research focuses on industrial sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The sample used was 36 observations using a purposive sampling method. The data analysis methods used are classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA). The research results show that Integrated Reporting has no significant effect on Firm Value. In contrast, Environmental Performance is proven to have a positive and significant effect on Firm Value. Furthermore, the moderation test results show that Institutional Ownership is not able to moderate the relationship between Integrated Reporting and Firm Value. However, Institutional Ownership is proven to positively and significantly moderate the relationship between Environmental Performance and Firm Value. These findings indicate that institutional investors play an important role in increasing market appreciation for corporate environmental performance.
EXPLAINING AUDIT REPORT LAG : THE INFLUENCE OF CEO SUCCESSION AND FIRM CHARACTERISTICS Icih Icih; Ikka Rachmawati; Asep Kurniawan; Indah Umiyati; Sri Mulyati
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i02.1635

Abstract

Recent research has suggested a connection between Corporate Sustainable Management (CSM) endeavors and the transparency of financial reporting, highlighting CSM's role in mitigating information disparities between corporations and stakeholders. As CSM activities increase, it is believed that the quality of reported profits also enhances, benefiting both the company and its stakeholders. This research investigates how the origin of CEO succession, company operational complexity, company age, and financial condition influence audit report lag, especially for manufacturing firms listed on the IDX between 2018 to 2022. The research involved a population of 163 companies, utilizing purposive sampling to select a sample of 142 companies, resulting in a dataset comprising 650 data points. Data analysis utilized logistic regression through SPSS version 25 and Microsoft Excel. This research adopts a quantitative methodology, drawing upon secondary data sourced from annual reports accessible via the Indonesian Stock Exchange's official website or the respective companies' websites. Findings indicate that CEO succession origin and company's financial condition positively influence audit report lag, whereas company operations complexity and company age exhibit a negative association with audit report lag.
THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND ENTERPRISE RESOURCE PLANNING ON FINANCIAL PERFORMANCE Trisandi Eka Putri; Leny Marlina Nurhayati; Bambang Sugiharto
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i02.1636

Abstract

Intermediate Financial Accounting is a continuation of This study aims to examine the effect of the Current Ratio (CR), Debt to Equity Ratio (DER), and the implementation of Enterprise Resource Planning (ERP) on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. Financial performance is proxied by Return on Assets (ROA) as the main indicator of profitability. The research is based on the Resource-Based View (RBV) theory, which emphasizes that competitive advantage can be achieved through effective management of valuable, rare, inimitable, and well-organized internal resources. This research employs a quantitative method using secondary data obtained from the financial statements of manufacturing companies listed on the IDX. The sample was determined using purposive sampling with specific criteria, resulting in 60 companies or 99 observations. Data analysis was conducted using multiple linear regression with SPSS 23, accompanied by classical assumption tests to ensure model validity. The findings are expected to show whether CR, DER, and ERP have a partial or simultaneous influence on ROA. The results provide theoretical contributions to the literature on the relationship between financial ratios, information technology, and profitability in the manufacturing sector, as well as practical benefits for company management in making strategic decisions related to liquidity, capital structure, and ERP implementation.
THE EFFECT OF LOCAL TAX REVENUE ON THE INCREASE IN REGIONAL ORIGINAL INCOME OF BELU DISTRICT IN 2012-2022 Novrianus Kofi
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i02.1638

Abstract

In the period of 2012-2022, the Belu Regency Government faces challenges in maximizing Regional Original Income (PAD) to finance development and public services. The purpose of this study is to determine how much the Influence of Regional Tax Revenue on the Increase in Belu Regency's Regional Original Income in 2012-2022. This study uses a quantitative research method with a regression research type. While the type of data used is secondary data. The results of the study indicate that Regional Tax Revenue has an influence on the Increase in Belu Regency's Regional Original Income in 2012-2022. Interpretation of the results of the t-test and F-test is a study on the Influence of Regional Tax Revenue on the Increase in Belu Regency's Regional Original Income in 2012-2022 produces a significant linear regression equation

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