cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Claudia Wanda Melati Korompis
Contact Email
Jogtax@journalkeberlanjutan.com
Phone
+6281120200542
Journal Mail Official
Jogtax@journalkeberlanjutan.com
Editorial Address
Jl. Manteron No. 1A. RT 06, RW. 11 Kel. Sukaluyu, Kec. Cibeunying Kaler. 40123
Location
Kota denpasar,
Bali
INDONESIA
Journal of Governance, Taxation, and Auditing
Published by Indonesia Strategic Sustainability
ISSN : 28306392     EISSN : 29622522     DOI : 10.38142/jogta
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal also covers accounting information systems, management information systems, finance, government which are part of Governance, taxation and auditing for the achievement of the goals of sustainable development.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 165 Documents
 10   11   12   13   14 
Economic Feasibility Analysis of Mining Business Plan CV. XYZ, Golopongkor Village, Komodo District, West Manggarai Regency KADJI , Robertho
Journal of Governance, Taxation and Auditing Vol. 3 No. 3 (2025): Journal of Governance, Taxation and Auditing (January - March 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1437

Abstract

This research aims to evaluate the economic feasibility of the mining business plan proposed by CV. XYZ is located in Golopongkor Village, Komodo District, West Manggarai Regency, with an operational production area of 4.27 Ha. The analysis was conducted using three main indicators, namely Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period (PBP), to assess the profitability and feasibility of the investment. The research results show that the positive NPV value of Rp1,130,299,085.00 indicates that the project is capable of providing economic benefits that exceed the initial investment value. The IRR value of 39% and the PBP of 0.7 years reflect a relatively quick capital recovery period. These values indicate that the mining project is economically feasible and provides significant financial benefits. The expected future cash flows exceed the initial investment, and the quick payback period reinforces the recommendation that this project is feasible. With high profit potential and controlled financial risks, this project is deemed capable of contributing to business growth and the operational sustainability of the company.
The Influence of Liquidity and Leverage on Financial Distress With Profitability as Moderating Variables in Property and Real Estate Companies Listed on The IDX Period 2019-2023 MASRUROH, Imas; SANUSI, Fauji; PURBASARI, Intan
Journal of Governance, Taxation and Auditing Vol. 3 No. 3 (2025): Journal of Governance, Taxation and Auditing (January - March 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1462

Abstract

This study aims to examine the effect of Liquidity and Leverage on Financial Distress with Profitability as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This study is quantitative research using documentation techniques to collect data derived from company financial statements. The population in this study includes all property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The sample consists of 10 companies out of a total of 59, selected using purposive sampling. The analytical tool used in this study is IBM SPSS 25.0, and the analysis technique employed is Moderated Regression Analysis (MRA). The results show that Liquidity has a significant positive effect on Financial Distress, Leverage has no significant effect on Financial Distress, Profitability is able to moderate the effect of Liquidity on Financial Distress, and Profitability is not able to moderate the effect of Leverage on Financial Distress.
The Effect of Tax Knowledge, Awareness, Education and Financial Literacy on Individual Tax Compliance At Sawangan KPP AGATHA, Thalia; WARDANI, Ni Made Sri
Journal of Governance, Taxation and Auditing Vol. 3 No. 3 (2025): Journal of Governance, Taxation and Auditing (January - March 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1479

Abstract

Tax compliance is a crucial aspect in optimizing state revenue. However, the level of individual taxpayer compliance remains a challenge, particularly at the Depok Sawangan Primary Tax Service Office (KPP Pratama). This study aims to determine the influence of tax knowledge, tax awareness, education level, and financial literacy on the level of individual taxpayer tax compliance. This study used a quantitative approach with a survey method by distributing questionnaires to 100 respondents. Primary data were obtained from the questionnaire, while secondary data came from agency reports and available public sources. The data obtained were analyzed using multiple linear regression with the help of SPSS version 25 software. The results showed that only tax knowledge had a positive and significant effect on tax compliance, while the other three variables were insignificant. 5. Tax knowledge, tax awareness, education level, and financial literacy simultaneously had a significant effect on tax compliance. This indicates that the four variables together can explain variations in tax compliance.
ESG and Firm Value: The Moderating Role of Stock Returns and EPS R, Mandasari; DEWINDA, Mutty Claudia
Journal of Governance, Taxation and Auditing Vol. 3 No. 3 (2025): Journal of Governance, Taxation and Auditing (January - March 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1484

Abstract

This study examines the influence of Environmental, Social, and Governance (ESG) on firm value, and explores the role of stock returns and Earnings Per Share (EPS) as moderating variables. Using secondary data from 84 public companies listed on the Indonesia Stock Exchange from 2020 to 2023, this study applies a panel regression approach with a fixed effects model. The analysis results indicate that ESG has a negative and significant influence on firm value. Furthermore, the interaction between ESG and stock returns also shows a significant negative effect, indicating that high stock returns can amplify the negative impact of ESG on firm value. Conversely, the interaction between ESG and EPS does not show a significant effect, indicating that EPS does not act as a moderator in this relationship. This finding has an important implication that ESG implementation does not automatically increase firm value. This occurs because ESG initiatives need to be supported by appropriate management strategies and effective communication with investors.
Analysis of PSAP (People Soft Account Payable) Information System in Improving Accountability at Hotel Z WIRAPRADNYA, I Komang Bagus Triyana; YUSMARISA, Ni Luh Riska; MARENI, Ni Ketut
Journal of Governance, Taxation and Auditing Vol. 3 No. 3 (2025): Journal of Governance, Taxation and Auditing (January - March 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1485

Abstract

This study aims to analyze the role of the PSAP (PeopleSoft Account Payable) information system in improving financial management accountability at Hotel Z. Accountability is an important element in organizational governance, particularly in the process of recording and paying company obligations. This study uses a descriptive qualitative approach with a case study method. Data collection techniques were carried out through direct observation, semi-structured interviews with financial staff (Accounts Payable, General Cashier, and Accounts Receivable), and documentation. Data were analyzed using the triangulation method and reviewed using two analytical frameworks, namely accountability indicators (SOP, supervision, responsibility, reporting, evaluation) and the PIECES framework (Performance, Information, Economics, Control, Efficiency, Service). The results of the study indicate that the implementation of PSAP has supported accountability through the presentation of accurate financial data, stricter supervision, and efficiency of the reporting process. However, there are still technical obstacles, such as decreased system performance during high transaction loads, errors at the closing of the accounting period, and user errors that result in duplicate payments. Based on these findings, it is recommended that management improve system capacity, conduct regular training for users, and carry out continuous evaluation to ensure the system runs optimally. This research contributes to strengthening information system-based accounting practices in the hospitality industry, as well as being a reference in decision-making related to accountable and efficient financial management.
The Impact of Leverage on Firm Value By Mediation of Profitability (Case Study of Consumer Non-Cyclical Companies Listed on the Indonesia Stock Exchange for the 2014-2023 Period) VIKI, Muhamad; MAHMUDI , Bambang; SURYANI, Emma
Journal of Governance, Taxation and Auditing Vol. 3 No. 3 (2025): Journal of Governance, Taxation and Auditing (January - March 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1496

Abstract

This study aims to examine the effect of leverage on firm value using profitability as an intervening variable. In this study, firm value is measured by price-book value, leverage is measured by debt-equity ratio, and profitability is measured by return on assets. The population in this study is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2023 period, with a purposive sampling technique. The analytical methods used are the classical assumption test, partial test (t-test), path analysis, Sobel test and data testing was carried out using SPSS 23 software. The results of the hypothesis test, path analysis, and Sobel test indicate that: 1) Leverage has a negative effect on firm value. 2) Leverage has a negative effect on profitability. 3) Profitability has a positive effect on firm value. 4) Profitability is unable to mediate the effect of leverage on firm value. This research shows that signaling theory does not fully explain the relationship between leverage, profitability, and firm value in the non-cyclical consumer sector.
Determining the Performance of Maqhasid of General Islamic Banks in Indonesia SETIYANINGSIH , Titik Agus; HARTINAH , Siti; HANUN, Nur Ravita
Journal of Governance, Taxation and Auditing Vol. 3 No. 3 (2025): Journal of Governance, Taxation and Auditing (January - March 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1497

Abstract

This study aims to discuss the determinants of Maqashid Syariah performance using ROA, NPF, CAR, and ICG as independent variables. This study uses an associative quantitative approach. The data used are secondary data, namely, financial report data from Islamic Commercial Banks from 2019 to 2023. The population used in this study is BUS in Indonesia registered with the Financial Services Authority (OJK) during the 2019-2023 period. The sampling technique used was a purposive sampling method. The data obtained are annual reports of 7 Islamic commercial banks and 35 data for 5 consecutive years. The results of the study state that ROA has no significant effect on Maqashid Syariah performance, NPF has a significant negative effect on Maqashid Syariah performance, and CAR and ROA have a significant positive effect on Maqashid Syariah performance in Islamic commercial banks in Indonesia. Based on the research results, there are several implications, namely: (1) Islamic Commercial Banks must improve their financing schemes with profit-sharing patterns that are most in accordance with Sharia, do not use profit-sharing patterns that are similar to usury or other terms, and margin. This refers to the significant results of the performance of Islamic Commercial Banks in relation to upholding justice; (2) The performance of maqhasid sharia is influenced by ICG. Therefore, Islamic Commercial Banks need to improve Islamic governance as a form of capital and spiritual accountability to society and Allah SWT to develop business in an Islamic manner.
The Influence of Financial Literacy, Family Environment, and Lifestyle on Financial Management of Economic Education Students SANASYA, Yahdinil Husna; FITRAYATI, Dhiah
Journal of Governance, Taxation and Auditing Vol. 3 No. 3 (2025): Journal of Governance, Taxation and Auditing (January - March 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1505

Abstract

This study aims to analyze the influence of financial literacy, family environment, and lifestyle on students' financial management. This study used a quantitative approach with a causal associative design. The population in this study was all active students of the Economics Education Study Program, Surabaya State University, graduating in 2021–2023, totaling 377 people. A sample of 194 students was obtained using a proportionate stratified random sampling technique based on year of enrollment. The research instrument was a questionnaire, and the data were analyzed using multiple linear regression. The results showed that partially, family environment and lifestyle significantly influenced students' financial management, while financial literacy did not. This study concluded that simultaneously, financial literacy, family environment, and lifestyle significantly influenced students' financial management. However, partially, only the family environment and lifestyle had a significant effect, while financial literacy had no significant effect. Lifestyle was the most dominant factor influencing how students manage their finances. Simultaneously, all three variables significantly influenced financial management, with lifestyle being the dominant variable.
The Influence of Digital Technology and Green Economy on Taxpayer Awareness MARBUN, Dick Wolters; BUTARBUTAR, Parulian Januar
Journal of Governance, Taxation and Auditing Vol. 3 No. 3 (2025): Journal of Governance, Taxation and Auditing (January - March 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1509

Abstract

This study aims to explore the influence of digital technology and green economy on taxpayer awareness, as well as the role of green economy in mediating the influence between digital technology and taxpayer awareness in 100 respondents from the surrounding community and extended families selected using simple random sampling techniques, using questionnaires with a quantitative approach. The data processing method used in this study was carried out in two stages, namely the outer model and inner model, using SEM-PLS 4. The results of the study that have been obtained indicate that 1) Digital technology variables have succeeded in providing a significant influence on green economy 2) Digital technology variables have not succeeded in providing a significant influence on taxpayer awareness 3) Green economy variables have succeeded in providing a significant influence on taxpayer awareness 4) Green economy variables have succeeded in mediating the influence of digital technology on taxpayer awareness.
The Effect of Profitability and Liquidity on Firm Value with Dividend Policy as an Intervening Variable (Empirical Study on Non-Cyclical Consumer Sector Companies Listed on the Indonesia Stock Exchange Period 2018-2023) MARCHELINA, Della; SANUSI, Fauji; PURBASARI, Intan
Journal of Governance, Taxation and Auditing Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1518

Abstract

This study aims to determine the effect of Profitability and Liquidity on Firm Value with Dividend Policy as an Intervening Variable in Consumer Non-Cyclicals Sector Companies listed on the Indonesia Stock Exchange for the 2018-2023 period. The sampling technique employed a purposive sampling method, aiming to obtain sample data by the study's criteria, and resulted in the selection of 24 companies from a population of 70 companies. The data analysis techniques employed in this study include descriptive statistics, classical assumption tests, and Sobel tests, utilizing SPSS 25 software. The results of this study indicate that: (1) Profitability has a positive significant effect on Firm Value, (2) Liquidity has a negative significant on Firm Value, (3) Dividend Policy has a positive significant effect on Firm Value, (4) Profitability has a positive significant effect on Dividend Policy, (5) Liquidity does not affect on Dividend Policy, (6) Dividend Policy can mediate the effect of Profitability on Firm Value, (7) Dividend Policy is unable to mediate the effect of Liquidity on Firm Value.

Page 12 of 17 | Total Record : 165

 10   11   12   13   14 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025) Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025) Vol. 3 No. 3 (2025): Journal of Governance, Taxation and Auditing (January - March 2025) Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024) Vol. 3 No. 1 (2024): Journal of Governance, Taxation and Auditing (July - September 2024) Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024) Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024) Vol. 2 No. 2 (2023): Journal of Governance, Taxation and Auditing (October - December 2023) Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023) Vol. 1 No. 4 (2023): Journal of Governance, Taxation and Auditing (April - June 2023) Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023) Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022) Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022) More Issue