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Moh Shidqon
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ajid.shidqon@trisakti.ac.id
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jipak@trisakti.ac.id
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Program Diploma 3 Perpajakan Fakultas Ekonomi dan Bisnis Universitas Trisakti Jl. Kyai Tapa No.1 Grogol, Jakarta 11440 (telp) +62-21.566 3232, (fax) +62-21.567 3001 Email : d3pajak@trisakti.ac.id
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INDONESIA
Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Published by Universitas Trisakti
ISSN : 19077769     EISSN : 26856441     DOI : 10.25105/jipak
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, Accounting, and Public Financing. JIPAK accepts articles of original empirical (qualitative or quantitative) research, literature reviews, theoretical or methodological contributions, integrative reviews, meta-analyses, and comparative or historical studies that meet the standards established for publication. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. Several criteria to be accepted are originality, novelty, proper research method, and giving a real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search, or link to the full texts or its articles and to use them for any other lawful purpose.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 245 Documents
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THE INFLUENCE OF E-COMMERCE, SHARIA FINANCIAL INCLUSION, AND HALAL CERTIFICATION ON THE DEVELOPMENT OF CULINARY MSMES IN MEDAN CITY Pasaribu, Syafita Khairunnisa; Sugianto; Juliana Nasution
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i2.23571

Abstract

This study explores the impact of e-commerce, Islamic financial inclusion, and halal certification on the development of culinary Micro, Small, and Medium Enterprises (MSMEs) in Medan City. As digital transformation becomes increasingly vital for business growth, especially among MSMEs, the study emphasizes the role of technological adoption and product legitimacy in enhancing competitiveness. Using a quantitative method with multiple linear regression analysis, data were collected from 60 MSME actors in East Medan through structured questionnaires. The results show that e-commerce and halal certification have a significant and positive effect on MSME development, while Islamic financial inclusion does not demonstrate a significant impact. These findings suggest that digital platforms and halal certification are crucial drivers for business growth, whereas further efforts are needed to improve awareness and access to Islamic financial services. The study highlights the need for continuous technological utilization and regulatory support to enhance the sustainability and competitiveness of MSMEs in the halal economy sector.
BEYOND NUMBERS: UNRAVELING THE IMPACT OF HUMAN CAPITAL, BUSINESS SIZE, AND IT ON DATA ACCURACY Riyanto, Naomi Fani; Rapina; Martusa, Riki; Meythi; Gunawan, Johanes Felix
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i2.23099

Abstract

This study aims to analyze the influence of human resource competence, firm size, and the utilization of information technology on the quality of financial reporting. Financial reports serve as a crucial tool for conveying information about a company's business activities to the public. Micro, Small, and Medium Enterprises (MSMEs), which operate independently, contribute significantly to Indonesia's economy, particularly in absorbing a large portion of the workforce. Proper financial reporting is essential for MSMEs to monitor operational costs, understand financial conditions such as profit and loss, manage debts, and fulfill tax obligations accurately. This study employs a quantitative method with a survey approach. Data were collected through questionnaires distributed to MSMEs in Bandung City. The sample consists of 82 randomly selected respondents. The collected data were analyzed using SEM-PLS. The results indicate that human resource competence and the utilization of information technology have a positive and significant impact on the quality of financial reporting. However, firm size does not influence the quality of financial reporting. MSMEs with adequate human resource competence tend to have high-quality financial reporting. MSMEs that utilize information technology also tend to have a better financial reporting system.
FRAUD HEPTAGON IN DETECTING FRAUDULENT FINANCIAL REPORTING USING THE METHOD OF BENEISH M-SCORE Handayani, Deanita; Kusumawardhani, Indra
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i2.23440

Abstract

This research examines the determinants of fraudulent financial reporting among banking companies listed on the Indonesia Stock Exchange during the period 2019–2023, employing the Fraud Heptagon Theory and the Beneish M-Score approach. The study seeks to empirically assess the influence of financial stability, personal financial need, external pressure, financial targets, industry characteristics, ineffective oversight, total accruals, board of director changes, the frequency of corporate governance training, and executive director remuneration on the occurrence of fraudulent financial reporting. The results indicate that financial stability, financial targets, and total accruals have a significant impact on fraudulent financial reporting, whereas the remaining variables do not exhibit a statistically significant relationship. This study enhances the understanding of fraud detection in financial disclosures and underscores the necessity of robust oversight and achievable financial objectives to reduce fraudulent behavior. Future studies are encouraged to investigate additional predictors and utilize alternative models to better forecast financial statement fraud.
LINKING BEHAVIOR THEORY AND FAITH-BASED MANAGEMENT: IMPLEMENTING TPB IN ISLAMIC DECISION CONTEXTS Mustara, Eha Nugraha
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i2.23468

Abstract

This study presents a systematic literature review of fifteen scholarly articles examining the implementation and implications of the Theory of Planned Behavior (TPB). The reviewed literature is categorized into two main groups: (1) bibliometric and metadata-based studies and (2) empirical studies focusing on the application of TPB in the context of sharia accounting, particularly within zakat management entities. Relevant articles were sourced from Google Scholar from 2017 to 2024 and analyzed using SciSpace AI software (Typeset.io). To strengthen the bibliometric dimension, a bibliometric graph is included to illustrate the distribution of research methods, publication trends, and thematic focus. The results indicate that behavioral finance research predominantly employs empirical and archival methods, while behavioral accounting tends to rely on experimental approaches. Furthermore, the review shows that Muzakki compliance behavior can be predicted through attitudes, subjective norms, and perceived behavioral control, aligning with the core constructs of TPB. This article contributes to the theoretical and practical understanding of zakat compliance behavior and offers a foundation for developing effective strategies and policies to enhance the performance of zakat institutions.
THE INFLUENCE OF ESG, STRATEGIC SUSTAINABILITY MANAGEMENT, COMPETITIVE ADVANTAGE, AND GOVERNANCE ON FIRM VALUE Aprillida, Thasya; Astuti, Christina Dwi; Wahyuni, Endah Sri
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i2.23529

Abstract

This study explores the effects of Environmental, Social, and Governance (ESG) disclosure, strategic sustainability management, competitive advantage, the presence of independent commissioners, and foreign ownership on firm value. The research focuses on a purposively selected sample of 60 firms within the mining and energy sectors. Secondary data were obtained from annual and sustainability reports issued between 2021 and 2023, sourced from the official websites of the respective companies and the Indonesia Stock Exchange (IDX). Utilizing a quantitative research design and multiple linear regression analysis, the results indicate that all five variables have a positive impact on firm value. These findings emphasize the significant role of sustainable business practices in driving corporate value, highlighting the need for companies to maintain transparent and consistent integration of sustainability within their business operations.

Page 25 of 25 | Total Record : 245

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