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 213 Documents
 17   18   19   20   21 
The Role of Assurance in Sustainability Reports: A Systematic Literature Review Dinarjito, Agung
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1817

Abstract

The increasing focus on environmental, social, and governance (ESG) matters is compelling firms to deliver clear and reliable sustainability reports. In this context, the auditing or assurance of sustainability reports is essential for enhancing the credibility of non-financial information presented to stakeholders. This study seeks to thoroughly investigate the role and advantages of sustainability report assurance utilizing a PRISMA-based Systematic Literature Review (SLR) methodology. This analysis examined 19 esteemed scientific articles published in Scopus-indexed international journals from 2016 to 2026. The summary results demonstrate that sustainability report assurance has transitioned from a merely symbolic volunteer practice to a more institutionalized corporate governance tool. Assurance enhances the quality, authenticity, and dependability of sustainability reports, thereby bolstering stakeholder trust and corporate accountability. Moreover, assurance confers internal advantages to organizations by enhancing reporting systems, controlling sustainable data, and strengthening sustainability governance. This study enhances the sustainability assurance literature and offers practical implications for corporations, regulators, and assurance providers to foster more credible and responsible sustainability reporting practices.
The Effect of Competency, Work Life Balance and the Use of Information Technology on Employee Performance at the Best Western Kamala Jimbaran Hotel, Bali Putra, I Gusti Ngurah Putu Surya Pratama; Sudarmini, Ketut; Pasupati, Bayu
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1826

Abstract

This study aims to understand the extent to which each independent variable contributes to employee performance at the Best Western Kamala Jimbaran Hotel. This research uses a quantitative approach, analyzing multiple linear regression with 46 participants. Data were obtained from questionnaires that were tested for reliability and validity, as well as classical assumption tests, including multicollinearity, heteroscedasticity, and normality. Each independent variable contributed significantly and positively to employee performance. High employee competency, a balance between work and personal life, and optimal use of information technology will improve employee performance. Therefore, it is recommended that hotel managers develop competencies, support work-life equality, and maximize the use of information technology to improve performance.
Demand Elasticity and Distribution Impact: Simulation of the Impact of Paid Plastic Bag Taxes on Urban Consumption Patterns Saputra, Komang Adi Kurniawan; Pramukty, Rachmat
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1827

Abstract

This study analyzes the demand elasticity and distributional impact of a paid plastic bag policy as an environmental tax instrument in urban Indonesia. Using a qualitative approach through multiple case studies, data were obtained from in-depth interviews, policy document analysis, and limited observations. The results indicate that consumer responses to this policy are uneven. Modern retail consumers exhibit relatively high demand elasticity, with a significant decrease in plastic bag use, while in traditional markets and low-income groups, demand tends to be inelastic due to social norms, business competition, and limited alternatives. From a distributional perspective, the policy has the potential to have regressive impacts if a compensation mechanism and the provision of affordable alternatives do not accompany it. Furthermore, there is a gap between policy design and implementation capacity at the regional level, leading to apparent compliance and variation in implementation. These findings confirm that the effectiveness of environmental taxes is influenced by institutional, equity, and behavioral factors, necessitating a more contextual and equitable policy design.
Financial Distress and Governance Structure: An Empirical Study of Property and Real Estate Companies in Indonesia Jannah, Vika Miftahul; Edward, Yurnal; Fristy, Anne Monika; Antoni.R, Stevanus
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1829

Abstract

This study aims to analyze the effect of the audit committee and the board of commissioners on financial distress in property and real estate companies listed on the Indonesia Stock Exchange for the 2023–2024 period. The research population consisted of 94 companies, with a final sample of 61 companies (122 observations) selected through purposive sampling. Data analysis was performed using multiple linear regression with SPSS software. The results show that the audit committee has no significant effect on financial distress, indicating that its presence tends to serve as a regulatory formality rather than an effective monitoring mechanism. In contrast, the board of commissioners has a significant effect on financial distress, suggesting that effective supervisory roles can reduce the likelihood of financial difficulties. These findings reinforce agency theory, emphasizing that strong corporate governance mechanisms play a crucial role in mitigating agency conflicts and maintaining financial stability. The study implies that companies should strengthen the effectiveness of their boards of commissioners and that regulators need to ensure the substantive role of audit committees in corporate governance practices.
The Effect of Perceived Ease of Use Through Perceived Enjoyment on Behavioral Intention Among GoPay E-Wallet Users (Case Study of Warmadewa University Students) Sugiati, Gusti Ayu; Widiantari, Ni Ketut; Sudarmini, Ketut
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1832

Abstract

This study aims to analyze the effect of Perceived Ease of Use on Behavior Intention through Perceived Enjoyment on Behavior Intention in GoPay e-wallet users, a case study of Warmadewa University students. E-wallet has become an increasingly popular digital payment method among the younger generation because of the ease and convenience it offers. The research method used is quantitative with a stratified random sampling technique, resulting in 67 respondents from various study programs at Warmadewa University. Data analysis was carried out using Structural Equation Modeling (SEM), Partial Least Squares (PLS) with SmartPLS software. The results of the study show that: (1) Perceived Ease of Use has a positive and significant effect on Perceived Enjoyment. (2) Perceived Ease of Use has a positive and significant effect on Behavior Intention. (3) Perceived Enjoyment is proven to partially mediate the relationship between Perceived Ease of Use and Behavior Intention. These findings indicate that the ease of use of the GoPay application increases user convenience, which ultimately drives their intention to continue using the application.
The Role of Job Satisfaction in Mediating the Effects of Organizational Justice and Work Experience on Employee Performance at Dwaraka The Royal Villas, Ubud, Gianyar Sugiati, Gusti Ayu; Putri, Ni Putu Viska Widia; Sariani, Ni Ketut
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1833

Abstract

This study aims to analyze the influence of organizational justice and work experience on employee performance, (2) the influence of organizational justice and work experience on job satisfaction, (3) the influence of job satisfaction on employee performance, and (4) the role of job satisfaction in mediating the influence of organizational justice and work experience on employee performance. This study was conducted at Dwaraka The Royal Villas, Ubud, Gianyar, with a research sample of 54 respondents taken using saturated sampling techniques. All data were obtained from questionnaire distributions that had been tested for validity and reliability and were suitable for use. The data analysis technique uses PLS-SEM (Partial Least Squares Structural Equation Modeling). The results of the study show that: 1) Organizational justice has a positive and significant effect on employee job satisfaction, 2) Organizational justice has a positive and significant effect on employee performance, 3) Work experience has a positive and significant effect on employee job satisfaction, 4) Work experience has a positive and significant effect on employee performance, 5) Job satisfaction has a positive and significant effect on employee performance, 6) Job satisfaction partially mediates the effect of organizational justice on employee performance, 7) Job satisfaction does not mediate the effect of work experience on employee performance.
The Effect of Social Media Promotion, Product Price and Product Diversity on Consumer Purchase Decisions at M. Aboe Talib Coffee Shop in East Denpasar Pranata, I Ketut Wira; Rustini, Ni Made; Jayawarsa, A.A. Ketut
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1834

Abstract

This study aims to analyze the influence of social media promotion, product price, and product diversity on consumer purchasing decisions at M. Aboe Talib Coffee Shop in East Denpasar. This study involved 99 respondents selected using random sampling techniques. Data were collected by distributing questionnaires to consumers of M. Aboe Talib Coffee Shop. The analysis method used was multiple linear regression with analysis stages including instrument validity and reliability tests, partial tests (t-tests), and simultaneous tests (F-tests). The results showed that social media promotion, product price, and product diversity partially had a positive and significant influence on consumer purchasing decisions. Simultaneously, these three variables also had a positive and significant influence on consumer purchasing decisions. Thus, social media promotion, product price, and product diversity have an important role in increasing consumer purchasing decisions at M. Aboe Talib Coffee Shop in East Denpasar.
The Effect of Product Quality, Brand Image, and Price on Customer Satisfaction at Kyuwka the Label in Denpasar City Sari, Ni Made Indira Dian; Sariani, Ni Ketut; Santini, Ni Made
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1835

Abstract

Customer satisfaction is one of the key factors for the success of a business. Many business failures occur because customers are disappointed, leading them to seek alternative similar products. Customer satisfaction is influenced by many factors such as product quality, brand image, and price. The problem formulation in this study is how product quality, brand image, and price affect customer satisfaction. This study aims to determine the influence of product quality, brand image, and price on customer satisfaction. The population in this study consists of customers of Kyuwka The Label in Denpasar City, and the sample includes 98 respondents. The research method used is quantitative. Data analysis techniques include Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, F Test, and t Test using SPSS version 26. From the research results, it was found that product quality, brand image, and price have a positive and significant effect on customer satisfaction. Product quality has a positive and significant effect on customer satisfaction, brand image has a positive and significant effect on customer satisfaction, and price has a positive and significant effect on customer satisfaction.
The Influence of Brand Image, Online Customer Reviews, and Price on Wardah Skincare Purchase Decisions Among Students of the Management Study Program Warmadewa University Wulandari, Ni Kadek Alesya; Sariani, Ni Ketut; Pertama, I Gde Agung Wira
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1836

Abstract

Contemporary consumers are more selective when purchasing goods and services. For this to be successful, businesses need to understand what customers want and provide it to them. Price, online customer reviews, and how the brand is perceived all influence purchases. This study examines how price, online customer reviews, and brand image influence purchase choices. The sample consisted of 89 economics students from Warmadewa University who used Wardah skincare products. SPSS version 26 was used for the quantitative study. Several tests were used to analyze the data, including validity, reliability, classical assumption tests, multiple linear regression, F-tests, and t-tests. The study found that consumers were positively and significantly influenced by price, online customer reviews, and brand image when making purchasing decisions. People are highly influenced by price, online customer reviews, and brand image when making purchases. Scientists recommend that Wardah Skincare improve the quality of its products by developing new ideas and using better ingredients. Improve the quality of raw materials, blending, and dosage. Products must meet consumer expectations, and prices must reflect product benefits.
The Effect of the JISDOR Exchange Rate, Inflation, and Interest Rates on the Composite Stock Price Index (IHSG) for the 2020-2024 Period Januadi, I Wayan; Suriani, Ni Nyoman; Idawati, Ida Ayu Agung
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1845

Abstract

This study aims to analyze the effect of the JISDOR exchange rate, inflation, and interest rates on the Jakarta Composite Index (JCI) on the Indonesia Stock Exchange for the 2020–2024 period. The research method used is a quantitative approach with multiple linear regression analysis. The data used is monthly secondary data obtained from Bank Indonesia, the Indonesia Stock Exchange, and other official sources. The independent variables in this study consist of the JISDOR exchange rate, inflation, and interest rates, while the dependent variable is the JCI. Data analysis techniques include classical assumption tests, multiple linear regression, simultaneous tests (F tests), and partial tests (t tests). The results show that simultaneously, the JISDOR exchange rate, inflation, and interest rates have a significant effect on the Jakarta Composite Index (JCI) for the 2020–2024 period. Partially, the JISDOR exchange rate has a positive and significant effect on the JCI. Meanwhile, inflation and interest rates do not show a significant effect on the JCI, indicating that fluctuations in both have not directly affected the index's movements. The implications of this research are expected to inform investors' investment decisions and the government and monetary authorities' formulation of economic policies that maintain capital market stability.

Page 19 of 22 | Total Record : 213

 17   18   19   20   21 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026) Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - 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. 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