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Miranti Kartika Dewi
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INDONESIA
Jurnal Akuntansi dan Keuangan Indonesia
Published by Universitas Indonesia
ISSN : 18298494     EISSN : 24069701     DOI : 10.7454/jaki
Core Subject :
JAKI aims to contribute to the development of knowledge and practice of accounting and finance by publishing theoretical and empirical research papers showcasing Indonesia as well as other emerging and developed markets. Authors are invited to submit articles that address the discourses of accounting and finance from various fields of study, such as financial accounting, public sector accounting, management accounting, Islamic accounting and financial management, auditing, capital market based accounting research, corporate governance, ethics and professionalism, corporate finance, accounting education, behavioral accounting, taxation, banking, information system, sustainability reporting, comprehensive corporate reporting, and climate change-related reporting. The contributed papers may cover the following ranges of subjects but are not limited to: - Discussion and exploration of new theory and knowledge of public, corporate and nonprofit accounting and finance - Empirical investigations providing novel and contributions substantial contributions in the above topical areas of interest - Case studies exploring accounting and finance practices are also welcome
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Articles 6 Documents
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Search results for , issue "Vol. 19, No. 2" : 6 Documents clear
DEVELOPMENT OF BUDGETARY SLACK RESEARCH IN INDONESIA Nisa, Rizka Fauziyatun; Rokhayati, Hijroh
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aimed to provide an overview of the development of budgetary slack research in Indonesia. The research method was charting the field developed by Hesford et al. (2007). In this study, articles were classified based on topics, research methods, samples, and theories. The research samples were 161 articles published in 35 journals accredited by Sinta 1, 2, and 3 with 23 years of observation from 1999-2021. The results showed that for the research topic, the budget participation variable was the most widely used antecedent in research. Then as many as 157 articles used quantitative research methods, the most widely used samples were Local government work unit (SKPD) budget makers, and the most widely used theory in budgetary slack research was agency theory. Suggestions for further budgetary slack research are to use an experimental research design with research participants from professional accountants, managers, or employees who are directly involved in the budgeting process. In addition, it can examine several internal influence variables (moral reasoning, locus of control, religiosity, honesty, ethics, managerial trust, and motivation) and external influence variables (compensation scheme (clawback) and compliance pressure).
THE RELATIONSHIP OF FIXED ASSET REVALUATION TO PERCEPTION OF PERFORMANCE: EVALUATION OF TAX POLICY Darmawan, Andi; Sinaga, Andar Ramona; Wibowo, Arie
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aimed to know the relationship between fixed asset revaluation and the perception of the company's performance in the future. This research can advise the government on the effect of fixed asset revaluation on company performance when the government repeats the policy of reducing fixed asset revaluation taxes during the economic recovery during the pandemic. The methodology used in this study was mixed methods research, which collected and analyzed qualitative and quantitative data. This research used primary data from focus group discussions (representatives of industrial entities, tax consulting practitioners, public accountants, regulators, and related authorities) and questionnaires distributed to 118 listed companies. This research found that implementing fixed asset revaluation in the company has an effect on increasing the company's performance perception in terms of accounting-based measures but did not necessarily increase the company's performance perception in terms of market-based measures. This research also explored the company's motives for revaluing fixed assets and the factors that became obstacles to implementing the fixed-asset revaluation tax incentive policy in Indonesia, including recommendations for implementing the fixed asset revaluation tax policy in the future.
THE POWER OF TAX INCENTIVES ON MOTORIZED VEHICLE TAX COMPLIANCE MODERATED BY TAX SOCIALIZATION IN EAST JAVA Limantoro, Amedea Cristabel; Iswati, Sri; Rahmiati, Alfa
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 2
Publisher : UI Scholars Hub

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Abstract

During the Covid-19 pandemic, the Indonesian government issued tax incentive policies to ease the burden on the community while increasing revenue at the central and local tax levels. Due to the policy regarding the PKB (Pajak Kendaraan Bermotor or Motorized Vehicle Tax) tax incentive that was applied during the Covid-19 pandemic, the researchers aimed to examine the relationship of the PKB tax incentive on tax compliance of motorized vehicle users in East Java during the pandemic period from 2020 to 2021 moderated by tax socialization. This study used samples of taxpayers who own motorized vehicles, both two-wheeled or four-wheeled, whose domiciled in East Java. The samples were taken by using the purposive sampling technique. The data source was taken from primary data obtained from the questionnaires and was analyzed using simple linear regression and moderated regression analysis. The result of this study showed that the PKB tax incentive has relationship on motorized vehicle users’ tax compliance; meanwhile tax incentive which moderated by tax socialization weakening the relationship of the PKB tax incentive on motorized vehicle users’ tax compliance during the Covid-19 pandemic in East Java.
INDONESIAN HALAL MSME OPEN INNOVATION WITH ISLAMIC FINTECH ADOPTION Alfarizi, Muhammad; Ngatindriatun, Ngatindriatun
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 2
Publisher : UI Scholars Hub

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Abstract

The Fourth Industrial Revolution has led to the development of Islamic FinTech innovations to meet the needs of the Muslim community. This study analyzes the factors that determine the adoption of Sharia FinTech by halal MSME owners. The study utilized an exploratory method based on an online survey of halal MSME owners with 319 samples. The PLS-SEM analysis technique was chosen to prove the research hypothesis. This research finds that variables such as religiosity, Islamic financial literacy, and perception of risk affect the intention to adopt Islamic FinTech. The UTAUT2 variable has a positive effect on knowledge of Sharia FinTech adoption, while the adoption of Islamic FinTech positively impacts the sustainability of halal MSME businesses. The study recommends strengthening the infrastructure of the Sharia FinTech system and enhancing the value of financial services for halal MSMEs. Integrating Sharia FinTech into business operations can also enhance brand image and increase the sustainable business capacity of halal MSMEs. These insights can help develop effective strategies for Islamic FinTech innovation.
RELATIONSHIP OF FOREIGN INSTITUTIONAL OWNERSHIP AND MANAGEMENT INCENTIVES TO TAX AVOIDANCE Pujiningsih, Sri; Salsabyla, Nisa Aurelya
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to examine whether foreign institutional ownership and management incentives can prevent tax avoidance practices in companies. The study was carried out on the manufacturing companies registered on IDX in the 2018-2020 period with 150 observations taken from 50 samples of companies. The sample selection used was purposive sampling. The data were analyzed using multiple regression. The results show that ownership of foreign institutions and management incentives negatively affect tax avoidance, which means that both factors can reduce tax avoidance. This result confirms the perspective of the agency theory used. Likewise, this study helps to enrich agency theory through the role of foreign institutional ownership and management incentives in tax avoidance, and it also helps to assist companies in considering these two factors to minimize tax avoidance practices.
ESG AND INTELLECTUAL CAPITAL EFFICIENCY: EVIDENCE FROM ASEAN EMERGING MARKETS Karyani, Etikah; Perdiansyah, Muhamad Resa
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to investigate the impacts of Environmental, Social, and Governance (ESG) in total and individual performance (“E”, “S”, and “G”) on firms’ intellectual capital (IC) efficiency. The Value-Added Intellectual Coefficient (VAIC) and Modified Value-Added Intellectual Coefficient (MVAIC) were used to measure IC efficiency. Meanwhile, the annual ESG index data from the ASEAN-4 were used to measure ESG from 2015 to 2020. The results show “E”, “S”, and “G” and total ESG positively affect firms’ efficiency in managing IC. In addition, the industry type moderates these relationships in terms of that banks have a greater influence than non-banks. Our results are robust, indicating consistent results. This paper contributes to the literature by examining whether ESG is a determinant of non-financial performance; as far as our observation and knowledge, it is still very limited.

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