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Claudia Wanda Melati Korompis
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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 162 Documents
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The Effect of Capital Adequacy Ratio, Non-Performing Loan, Net Interest Margin, Loan to Deposit Ratio, and Cost to Income Ratio on the Firm Value of Banks Listed on the Indonesia Stock Exchange for the 2021–2024 Period ATHAYYA, Awen Alif; YULAZRI, Yulazri
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.v3i4.1615

Abstract

This research investigates the influence of financial performance ratios on firm value within the banking industry listed on the Indonesia Stock Exchange (IDX). Firm value is assessed using the Tobin's Q metric, with the independent variables comprising the Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Net Interest Margin (NIM), Loan-to-Deposit Ratio (LDR), and Cost-to-Income Ratio (CIR). A quantitative causal method employing multiple linear regression analysis is applied. The data were obtained from the financial reports of conventional banks registered on the IDX. Out of 45 banks considered as the study population, 41 met the sample criteria over the 2021–2024 period, resulting in 123 observations. Prior to regression, classical assumption tests were performed to validate the model. The findings reveal that CAR exerts a negative and significant impact on firm value, while NPL, NIM, and LDR show negative and significant relationships. Conversely, CIR demonstrates no significant influence. These outcomes imply that factors such as capital strength, asset quality, and credit distribution efficiency are key determinants shaping investors' evaluation of banking firm value.
Accounting Treatment of Travel Agent Package Revenue at Hotel X PURNAMANTHA , Made Rania; WIRYANATA , IGN Agung; YUSMARISA, Ni Luh Riska
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

The purpose of this study is to determine the accounting treatment for revenue arising from travel agent packages. This study analyzes the process of recognizing, measuring, presenting, and disclosing travel agent package revenue in accordance with PSAK No. 72 of 2020. The research methodology used is a qualitative descriptive approach with a case study at the Conrad Bali Hotel. Data collection techniques were carried out through interviews, observations, and documentation of the Accounts Receivable, Chief Accountant, Income Audit, and Reservation departments. The results show that the Conrad Bali Hotel has implemented revenue accounting treatment systematically and according to standards. Revenue recognition is carried out using the accrual method, revenue measurement is based on the original price of services provided, revenue presentation in the income statement is not specifically separated from other hotel revenue, and disclosures include information regarding the amount of revenue obtained from the sale of the package.
Implementation of Food Procurement with Cluster Discounts to Increase Food Cost Efficiency in Hotels X RANATA, Pande Bagus Adhi Satya; DAMAYANTI, Titien; MARENI, Ni Ketut
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.v3i4.1621

Abstract

This study examines the implementation of food procurement with cluster discounts as an effort to optimize food costs at Hotel X. The research aims to analyze the effectiveness of cluster discount systems, which are carried out through collaborative purchasing among hotels under Marriott International, in maintaining efficiency while ensuring the quality of ingredients. The study employs a qualitative descriptive approach with triangulation of data collection through observation, interviews, and documentation within the purchasing and cost control departments. The findings indicate that the application of cluster discounts contributes to lower actual food cost percentages compared to the standard set by the hotel, which reflects a consistent efficiency in food procurement. This efficiency demonstrates that the strategy not only reduces costs but also supports the sustainability of service quality in line with hotel operational standards. The research concludes that the cluster discount system is a relevant and effective method for food cost control in the hospitality industry, and it can serve as a model for other hotels seeking to improve procurement strategies and cost management practices.
Analysis of Uncollectible Receivables on the Turnover Rate of Receivables at Hotel X WULANDARI , Kadek agustin; SEPTIVIARI, Anak Agung Istri M.; YUSMARISA, Ni Luh Riska
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

This study aims to find out the extent of the influence of uncollectible receivables on the turnover rate of receivables at Hotel X. Uncollectible receivables arise when customers do not complete payment obligations within the 30-day maturity period. This condition has the potential to reduce liquidity and operational efficiency of the company. This study uses a quantitative descriptive method with secondary data in the form of receivables statements and hotel financial statements for the 2021–2024 period. The analysis is carried out through the calculation of the receivables turnover ratio to assess the effectiveness of receivables management. The results of the study show a significant increase in uncollectible receivables in 2024. The increase has an impact on the decrease in the receivables turnover rate, which reflects the weakening of the effectiveness of receivables management. Thus, it is necessary to control non-collectible receivables more optimally to maintain smooth cash flow and financial performance of hotels.
Audit Plan as an Instrument to Improve the Effectiveness of Tax Audits KUSUMA, I Gede Komang Chahya Bayu Anta; ARIBOWO, Irwan; SUPRIYADI , Supriyadi; KUMAR, Jai; KAMILAH, Niswatun Nurul
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

Tax audits are an integral part of implementing the self-assessment system. The tax audit phase begins with preparatory activities, such as developing an audit plan. The audit plan encompasses several activities that must be carried out as a guideline for conducting tax audits. This study aims to determine the role of audit plans in improving the effectiveness of tax audits, particularly during the planning stage. This research used a descriptive qualitative approach, involving in-depth interviews with tax auditors and data analysis using the NVivo application. The results indicate that problem identification has been developed for each audit assignment based on available data and information. A risk-based audit plan strategy is implemented to direct the audit focus and ensure the application of methods, techniques, and procedures to obtain competent and sufficient evidence. The use of technology, such as the Derik application, facilitates audit plan development and more structured risk identification. Currently, detailed and focused audit plans help improve audit effectiveness by providing a deterrent effect and successfully obtaining competent and sufficient audit evidence that can be accounted for in the event of a tax dispute. However, the audit team's utilization of audit plans is still suboptimal, impacting audit effectiveness. This study recommends strengthening the implementation of risk-based audit plans and optimizing technology in tax audits.
The Role of Income Audit in Internal Control of Food and Beverage Revenue at Hotel XY DIVANDA, Putu Sahra; SEPTIVIARI, Anak Agung Istri M.; SUSANTI, Christina
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

This study aims to analyze the role of Income Audit in strengthening internal control of food and beverage revenue at XY Hotel and examine its relationship with the COSO internal control framework. This study uses qualitative and quantitative approaches with data obtained from primary sources, namely job descriptions and standard operating procedures for Income Audit and also secondary data in the form of interviews and documentation involving Income Audit, Chief Accountant and Restaurant Bar Cashier. Data analysis uses the Miles and Huberman model consisting of data reduction, data presentation and conclusion drawing. The research findings reveal that the implementation of COSO components significantly affects the effectiveness of Income Audit in the revenue cycle, especially in handling transaction processes, as well as in information systems that cause delays in document collection. These results indicate that improvements are needed in document management and control procedures to align with COSO standards and increase the reliability of Income Audit in supporting effective financial governance.
Analysis of Internal Control of Debt Payment at Hotel X PUTRI, I Gusti Ayu Deanita; TUWI , I Wayan; SUSANTI , Christina
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

A good internal control system is required to minimize errors and fraud within a company. This study aims to determine the internal control of debt financing in the Accounts Payable department at Hotel X. Data collection was conducted through observation, interviews, questionnaires, and documentation. The data analysis technique used in this study is descriptive qualitative, by analyzing the implementation of internal control in the Accounts Payable department to determine whether it is in accordance with the five main components of COSO-based internal control. The results of this study indicate that internal control of debt payment at Hotel X Bali is considered very effective based on the Internal Control - Integrated Framework concept from COSO. However, there were still delays in debt payments to suppliers at Hotel X Bali in December 2024, which caused complaints from suppliers and other departments. This indicates that there is still one aspect of control that has not been running optimally, namely, in terms of information delivery and communication between departments. This is what the researcher then provided corrections and suggestions, one of which is to improve communication between units and increase control over staff, especially during the high season.
Determinants of Stock Prices of Basic Materials Sector Manufacturing Companies Listed on The Indonesian Stock Exchange ARIANI, Indri; PERMATASARI, Devi
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

This study aims to analyze the effects of Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Earnings per Share (EPS) on stock prices of manufacturing companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during 2022–2024. A quantitative approach with multiple linear regression was employed. The sample was determined using purposive sampling, resulting in 35 firms observed over three years, for a total of 105 firm-year observations. The study uses secondary data drawn from annual reports published on the official IDX website. This study examines the effects of ROA, ROE, DER, and EPS on the stock prices of basic materials manufacturing issuers listed on the IDX over 2022–2024, using a quantitative approach and multiple linear regression. The model satisfies OLS prerequisites (normal residuals, no multicollinearity or heteroskedasticity, and no autocorrelation after correction), allowing for valid inferential interpretation. The results show that EPS has a positive and significant effect on stock prices, while ROA, ROE, and DER have no significant effect.
Acceptance Analysis of the Core Tax Using the UTAUT Model: A Study on Individual Taxpayers in Palu City RIDWAN, Muhammad; MASRUDDIN, M; JAMALUDDIN, J; ZAHRA, Femilia; ERWINSYAH, E
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1516

Abstract

This study aims to analyze the level of acceptance of the Coretax information system from the perspective of individual taxpayers in Palu City. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) model with a final sample of 105 respondents. Data collection was conducted using a questionnaire method, and the results were processed using SPSS version 26 for statistical data analysis. The results of this study indicate that performance expectations and social interactions significantly influence interest in using Core Tax, while effort expectations and facilitating conditions do not significantly influence interest in using Core Tax. The results of this study reinforce the importance of continuously improving the development of tax information systems in Indonesia so that the system can facilitate taxpayers, especially individuals, in fulfilling their tax obligations. As a suggestion for further research, the influence of other variables, such as user habits and hedonic motivations, on the intention to use Coretax can be further studied to complexify the findings of the research on Coretax use.
The Influence of The Environment, Tariffs and Facilities on the Satisfaction of Flat Residents Under the Management of BP Batam With Service Quality as Variable Intervening YUNUS, Andi; NGALIMAN, Ngaliman; SAJIYO, Sajiyo
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1570

Abstract

This research analyzes the influence Environment, Tariffs And Facilities Towards Satisfaction of Flat Residents Under the Management of Mr Batam With Service Quality As an Intervening Variable. Based on data from BP Batam in 2023, there are kabil flats 530 reports, yellow face flats with 613 reports, Batu Ampar flats with 610 reports, Sekupang flats with 487 reports, and Tanjung Uncang flats with 501 reports. This shows that there are still many flat residents who experience problems when inhabiting flats. Using primary data from 176 Flat Residents Under the Management of Mr Batam, this research found that Environment Nah has a direct significant effect on Flat Residents' Satisfaction, instead Rates and Facilities proven to have influence yang significant to Flat Residents' Satisfaction, additionally the Environment has an insignificant influence on Service Quality, but Trif and Facilities have a significant influence on Service Quality. Service Quality has a significant effect on the satisfaction of flat residents. The indirect influence of the environment has an insignificant influence on the satisfaction of flat residents through service quality, but rates and facilities have a significant influence on the satisfaction of flat residents through service quality. The proposed recommendation is to focus on scaling up Flat environment and improve the quality of services provided to flat residents.

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