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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 196 Documents
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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)-In Press
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)-In Press
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)-In Press
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)-In Press
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.
The Influence of Individual Characteristics, Technology Use, Environmental, Social, and Governance (ESG) Practices on Financial Performance of Village Credit Institutions (LPD) in Abiansemal District Juniari, Ni Made Diah; Sanjaya, I Ketut Puja Wirya; Sanjaya, I Gusti Ngurah
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)-In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1863

Abstract

This study aims to analyze the influence of individual characteristics, technology utilization, and Environmental, Social, and Governance (ESG) practices on the financial performance of Village Credit Institutions (Lembaga Perkreditan Desa/LPD) in Abiansemal District, Badung Regency, Bali Province. The research was conducted on all LPDs operating in Abiansemal District, with the object of study being the financial performance of LPDs as influenced by the three variables. The research population consisted of 34 active LPDs spread across 34 traditional villages. The sampling technique used was purposive sampling with specific criteria; therefore, each LPD was represented by three respondents, namely the chairperson, treasurer, and financial or accounting staff. Accordingly, the total sample size in this study was 102 respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis to examine the effect of each independent variable on financial performance. The results indicate that individual characteristics, technology utilization, and ESG practices have a significant influence on the financial performance of LPDs in Abiansemal District. These findings highlight the importance of human resource quality, the use of information technology, and the consistent implementation of ESG principles in supporting improved financial performance and the sustainability of LPDs. This study is expected to provide practical contributions for LPD management and serve as a reference for future research by incorporating additional variables and expanding the research scope.
Foreigners, Morals, and Audit: A Trilogy of Controlling Transfer Pricing Practices in Indonesia Marota, Rochman; Supriyanto, Joko
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)-In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1874

Abstract

Transfer pricing practices remain a critical issue in international taxation, particularly for firms operating in emerging markets such as Indonesia. This study examines the influence of foreign ownership, tax morale, and audit quality on transfer pricing practices among companies listed on the Indonesia Stock Exchange (IDX). Grounded in agency theory, the study explores how conflicts of interest between management, shareholders, and tax authorities shape cross-border transfer pricing decisions. Using a quantitative approach with panel data regression analysis, the results show that all proposed hypotheses are supported. Foreign ownership has a positive effect on transfer pricing practices, indicating that multinational ownership structures facilitate profit shifting to lower-tax jurisdictions. Tax morale negatively affects transfer pricing behavior, suggesting that strong ethical values function as internal controls that limit aggressive tax avoidance. Audit quality also significantly constrains unfair transfer pricing practices, as high-quality auditors, particularly Big Four firms, serve as effective monitoring mechanisms that reduce information asymmetry. These findings highlight the importance of strengthening corporate governance and managerial integrity to enhance fiscal compliance. From a policy perspective, tax authorities are encouraged to intensify supervision of foreign-affiliated firms and promote greater transparency through enhanced sustainability and tax reporting.

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