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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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Entrepreneurship as a Living Research: Curiosity, Experimentation, and Adaptation among Young Entrepreneurs in HIPMI Denpasar LARASDIPUTRA, Gde Deny
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1710

Abstract

Entrepreneurship is often portrayed as a journey of opportunity and innovation, yet beneath every entrepreneurial act lies a deeper process of learning through inquiry. This study explores how young entrepreneurs in the Association of Young Indonesian Entrepreneurs, Denpasar Branch (HIPMI Denpasar, Bali), integrate research-oriented thinking into their business practices—how curiosity evolves into experimentation, and experimentation into adaptation. Using a qualitative descriptive approach, five entrepreneurs were interviewed to reveal how they observe, reflect, and refine their strategies in navigating uncertainty. The findings uncover four interrelated themes: (1) curiosity as the origin of opportunity discovery, (2) informal research as a practical decision-making process, (3) experimentation as a learning strategy, and (4) adaptation as the foundation of sustainability. Together, these themes illustrate that entrepreneurship functions as a living form of research, where every action becomes a test, every reflection becomes data, and every adaptation becomes insight. The study contributes theoretically by reframing curiosity as a form of strategic intelligence, embedding research within entrepreneurial practice, and positioning community learning as the epistemic infrastructure for resilience. Practically, it suggests that young entrepreneurs already act as researchers in their daily work, and that entrepreneurial education should cultivate reflective inquiry rather than formulaic planning. By linking curiosity, reflection, and adaptation, this study affirms that to be an entrepreneur is to be a lifelong researcher—one who learns not in laboratories, but in life itself.
Determining Audit Delay: The Role of CEO Expertise and Bankruptcy Prediction LESTARI, Ni Luh Putu Ratna Wahyu; NARINDRA, Anak Agung Ngurah Mayun
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1712

Abstract

This study examines the influence of CEO Expertise and Bankruptcy Prediction on audit delay. The phenomenon of delays in the publication of audited financial reports remains a recurring problem in Indonesia, requiring a deeper study of the influencing factors. This study was conducted on consumer goods industry companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling method used was purposive sampling with certain criteria, and 33 companies were selected as samples. The data collection method was carried out by tracing and recording the necessary information in secondary data in the form of annual reports and audit reports by independent auditors. The analysis method used in this study was quantitative analysis using panel data regression methods assisted by statistical data processing programs using Eviews12. The results showed that the role of CEO expertise had a negative effect on audit delay, while bankruptcy prediction had no effect on audit delay
Implementation of Minister of Finance Regulation Number PMK 131/PMK/2024 at the Jakarta Setiabudi Dua Tax Office: A George Edward Iii Model Perspective PUTRIARA , Nisa Arifah; SUPRIYADI, Supriyadi
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

This study aims to analyze the implementation process, challenges, and strategies of the enforcement of Minister of Finance Regulation Number 131/PMK/2024 at KPP Pratama Jakarta Setiabudi Dua. The theoretical framework employed is George Edward III’s model of public policy implementation, which includes the variables of communication, resources, disposition, and bureaucratic structure. This research adopts a qualitative method with deductive thematic analysis techniques. Primary data were collected through in-depth interviews with officers from KPP Pratama Jakarta Setiabudi Dua, officials from the Directorate General of Taxes (DJP) Head Office, tax practitioners, and academics. Secondary data were obtained from policy documents, institutional reports, and academic literature. The findings reveal that, in general, the implementation of the regulation has been fairly effective, although several significant challenges remain, including limited time for information dissemination, heterogeneity in public tax literacy levels, instability of the Core Tax Administration System (CTAS), and staff competency issues. To address these challenges, identified strategies include implementing more massive and segmented socialization, developing a public communication strategy, producing educational content on social media, implementing a pilot project on certain Coretax modules, utilizing legacy applications as a transitional solution in the administrative process, and staff training.
Forecasting Entertainment Tax Revenue Targets Using Regression and Time-Series Analysis: A Case Study in Sumedang Regency TRESNAJAYA, Tatan Jaka; SUPRIYADI, Supriyadi
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

Local governments in Indonesia are granted fiscal autonomy to manage and optimize regional income sources, including local taxes, as a form of Local Own-Source Revenue (PAD). One such tax is the entertainment tax, which plays a significant role in supporting regional development. This study focuses on identifying key factors that influence entertainment tax revenue in Sumedang Regency, West Java and aims to construct a reliable model for projecting future revenue. Employing a mixed methods approach, the research integrates qualitative analysis—conducted through literature review and document analysis—with quantitative techniques, including multiple linear regression and time-series forecasting. This combination allows for a comprehensive understanding of the determinants of entertainment tax performance and provides a data-driven foundation for more accurate and sustainable fiscal planning at the regional level. The findings indicate that entertainment tax revenue is influenced by the number of entertainment venues, population size, tourist visits, GRDP in the tourism sector, GRDP at current prices (ADHB), BI rate, national inflation rate, and per capita income.
Financial and non-Financial Performance Analysis for Hotel Sustainability: A Case Study PRAYOGI, I Gusti Bagus Raditya; YUSMARISA, Ni Luh Riska; JATMIKA, Aqmarina Ishmah; ROHMAN, Muhammad Rohid Abdur; PRAMESTI, Ayu Irmma Trisania
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1689

Abstract

This study aims to analyze financial ratios to assess the sustainability of PT Eastparc Hotel Tbk. The analysis was carried out by comparing financial statements from 2022 to 2024 using a descriptive quantitative method. The ratios used include liquidity, solvency, and profitability. The results of the analysis showed an increase in the liquidity ratio and a decrease in the solvency ratio, indicating that the financial structure is getting stronger. However, the profitability ratio has decreased from 2022 to 2024, so the efficiency of asset and capital use needs to be improved. In general, the value of the ratio is above the industry standard, indicating stable financial conditions. Based on this, management needs to improve the effectiveness of asset management and profit growth strategies for the company's sustainability. From the non-financial side, the company shows an excellent reputation. The company has shown sustained growth with attention to service quality and strengthening of its financial foundation to achieve sustainability.
A Strategic Engagement Model for Electoral Participation: Insights from Indonesia’s Local Election Governance TALIA, Nita Talia
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1692

Abstract

Declining voter participation has emerged as a global democratic concern, reflecting a growing gap between institutional governance and citizen engagement. In emerging democracies, particularly within decentralized systems, electoral institutions often struggle to sustain meaningful participation beyond procedural compliance. This study addresses that gap by developing a Strategic Engagement Model that integrates institutional strategy, collaborative networks, and citizen trust to enhance electoral participation. Using a qualitative descriptive approach, the research draws on empirical evidence from the Komisi Pemilihan Umum (KPU) Lamongan in East Java, Indonesia, through in-depth interviews, direct observations, and document analysis. Findings reveal that Lamongan’s voter turnout increased from 78.53% in 2019 to 81.95% in 2024, surpassing the national target. This improvement was driven by adaptive institutional planning, multi-stakeholder collaboration, and inclusive communication strategies that bridged bureaucratic mechanisms with community participation. Theoretically, the study contributes to the literature on strategic governance and institutional trust by conceptualizing engagement as a cyclical, co-productive, and value-driven process rather than a linear administrative function. Practically, it demonstrates how local electoral bodies can operationalize democratic resilience through flexible, participatory, and context-sensitive governance mechanisms. By situating the Lamongan experience within Indonesia’s broader democratic framework, this study offers both an analytical model and policy insights for enhancing legitimacy and sustainability in local electoral governance. The findings underscore that strengthening democracy requires adaptive institutions and citizen-centered engagement.
The Influence of Financial Performance, Profit Growth and Company Size on Company Value YONANDA, Laura Arvioreta; NUGROHO, Hendarto Setiabudi
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1714

Abstract

The telecommunications industry in Indonesia faces intense competition, rapid technological advancements, and dynamic changes in consumer needs. Companies in this sector are required to maintain financial performance, optimize profit growth, and manage firm size efficiently to sustain and enhance their firm value. Key challenges include market pressure, demands for innovation, proper asset management, and revenue fluctuations that may influence investor perception. This study aims to analyze the effect of financial performance, profit growth, and firm size on firm value in the telecommunications sector listed on the Indonesia Stock Exchange (IDX)for the 2021-2024 period. The research applies a quantitative approach using secondary data from the annual financial statements of PT Telekomunikasi Indonesia Tbk, PT Indosat Tbk, PT XL Axiata Tbk, and PT Bakrie Telecom Tbk. Data were analyzed using multiple regression tests, t-tests, f-tests, and classical assumption tests with the help of SPSS software. The results indicate that the three variables have no partial effect on firm value; however, they simultaneously have a significant effect, contributing 88,1% to firm value variation.
Effectiveness of Jamula in Lamongan: A Qualitative Policy Evaluation NURROCHIM, Raihan Wahyu
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1716

Abstract

This study evaluates the effectiveness of the JAMULA (Jalan Mantap dan Alus Lamongan) Program as a regional public policy aimed at improving road infrastructure and mobility in Lamongan Regency. Guided by the question of how effectively JAMULA has been implemented, the research applies Sutrisno’s five indicators, program understanding, target accuracy, timeliness, goal attainment, and tangible change, to assess both processes and outcomes. A qualitative descriptive design was employed, drawing on non-participant observation at the Public Works and Highways Office and selected road segments, semi-structured interviews with eleven informants (policy makers, implementers, and residents from beneficiary and non-beneficiary areas), and document analysis for triangulation. Findings indicate that program understanding is strong due to sustained communication and participatory planning; targeting aligns with the Regional Government Work Plan and economic corridors; implementation meets timeliness through disciplined scheduling; goals are largely attained, reflected in improved road conditions and user satisfaction; and tangible changes include safer, more reliable travel and expanded market access for local MSMEs. Constraints persist in the form of limited regional budgets and uneven territorial reach, which necessitate phased implementation and financing innovation. Overall, JAMULA demonstrates substantive effectiveness while underscoring the need for broadened coverage, strengthened post-construction assurance, and diversified funding to sustain “jalan mantap” across the regency.
Accountability of Village Funds in the Daily Practices of Stakeholders: An Ethnomethodological Analysis PRILIANDANI, Ni Made Intan; KRISTIANTARI, I Dewa Ayu; MIATI, Ni Luh Putu Mita
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1730

Abstract

The management of Village Funds requires an accountability system that extends beyond administrative compliance and is instead constructed through the everyday practices of village stakeholders. This study seeks to examine how Village Fund accountability is produced and sustained through the social methods employed by village actors in their routine interactions. A qualitative ethnomethodological approach was adopted. Data were collected through in-depth interviews, participant observation, and document analysis involving the village head, village officials, the Village Consultative Body (BPD), community leaders, and other resident groups. The findings indicate that accountability is generated through five forms of social practice. First, accountability emerges through reflexive practices, in which the actions of village officials simultaneously serve as explanations and justifications. Second, the meaning of accountability is indexical, shaped by cultural context, religious values, customary structures, and locally embedded interactional patterns. Third, accountability is enacted through accountable actions, namely actions that are intentionally made understandable to the public. Fourth, both officials and residents rely on practical reasoning in interpreting and evaluating accountability, such that assessments of integrity extend beyond documentary evidence. Fifth, various local members' methods, including communal deliberation (musyawarah), verbal communication, informal social monitoring, and the moral principle of amanah (trustworthiness), function as living, socially embedded governance mechanisms that effectively reinforce accountability. Methodologically, the study demonstrates the utility of ethnomethodology for examining village governance and highlights the importance of locally grounded practices in strengthening accountability systems.
Analysis of the Influence of Financial Performance on Tax Effectiveness in Banking Companies Listed on the IDX in the 2020-2023 Period ISNAINI, Hamidah Nur; PERMANA, Ngadi; AMELIA, Yessica
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

This study analyzes the effect of financial performance on tax effectiveness in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The sample includes 32 banks (128 bank-year observations) using a panel Random Effects Model (REM) approach. The independent variables include Return on Assets (ROA), Capital Adequacy Ratio (CAR), and Cost Efficiency Ratio (BOPO), while tax effectiveness is proxied by the Effective Tax Rate (ETR). The results show that ROA and BOPO have a significant negative effect on ETR, indicating that higher profitability and better operational efficiency are correlated with lower effective tax rates. Conversely, CAR does not show a significant effect. Simultaneously, all three financial performance indicators significantly influence ETR, the main contribution of this study is the integration of profitability and operational efficiency dimensions to explain variations in ETR in the Indonesian banking sector during the pandemic and post-pandemic phases, periods rife with regulatory changes and risk dynamics. Robustness procedures were employed to ensure the reliability of the findings, including the use of clustered standard errors at the entity level, extreme value winsorization, and alternative estimates (fixed effects), as well as replacing the proxy with cash ETR; all of which yielded directional inferences. ETR is defined as pre-tax income tax expense. Limitations include potential endogeneity and the lack of governance indicators; further research is recommended to incorporate instruments/lags, governance variables, and risk dimensions to enhance causal understanding.

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