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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 330 Documents
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The Influence of Facilities, Service Quality, and Price Perception on Customer Loyalty at Dejavu Billiard Denpasar Putu Indah Hapsari; Clarita Bunga Amunutur; A. A. Made Indra Wijaya Kusuma
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of Micro, Small, and Medium Enterprises (MSMEs), particularly in the entertainment sector, requires business actors to compete by providing adequate facilities and high-quality services in order to maintain customer loyalty. Dejavu Billiard Denpasar experienced a decline in the number of visits from 280 visits in 2023 to 220 visits in 2024, representing a decrease of 21.4%, which indicates low customer loyalty. This decline is presumed to be influenced by inadequate facilities, service quality especially in the tangible (physical evidence) aspect and price perceptions that are considered not fully comparable to the benefits received by customers. In addition, inconsistencies in previous research findings (research gap) regarding the influence of these three variables on customer loyalty provide an important basis for conducting this study. The sample used in this research consisted of 96 respondents drawn from customers of Dejavu Billiard Denpasar. Data were collected through observation, interviews, and surveys. The collected data were analyzed using multiple linear regression analysis. The results indicate that facilities have a positive and significant effect on customer loyalty at Dejavu Billiard Denpasar. Service quality also has a positive and significant effect on customer loyalty. Likewise, price perception has a positive and significant effect on customer loyalty. Simultaneously, facilities, service quality, and price perception have a positive and significant effect on customer loyalty at Dejavu Billiard Denpasar.
The Effect of Capital Structure on Financial Performance In Food And Beverage Manufacturing Subsector Companies Listed on The Indonesia Stock Exchange During The 2022–2024 Period Sarah Fauziah; Andri Mauludi
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1906

Abstract

Capital structure is an important factor influencing a company’s financial performance, particularly in food and beverage manufacturing firms, which generally require substantial operational and investment financing. The use of debt that is not managed optimally may reduce the company’s efficiency in generating profits. This study aims to provide empirical evidence on the effect of short-term debt and long-term debt on financial performance, measured by Return on Assets (ROA), as well as to examine the role of firm size as a moderating variable. This research applies panel data regression to food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period, using secondary data in the form of annual financial statements. The results indicate that both short-term debt and long-term debt have a negative and significant effect on the companies’ financial performance. This finding suggests that an increase in corporate liabilities tends to reduce the company’s efficiency in utilizing its assets to generate profits. Firm size has a positive but insignificant effect on ROA. In addition, the moderation test shows that firm size is able to moderate the effect of short-term debt on financial performance, but is unable to moderate the effect of long-term debt on financial performance. It is expected that this study will serve as a consideration for company management in formulating a more optimal capital structure policy.
Factors Affecting Financial Distress in Trading Companies Listed on The Indonesia Stock Exchange Syelvi Nurul Aini; Ickhsanto Wahyudi
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1907

Abstract

This study aims to analyze the effect of the debt-to-asset ratio (DAR), business strategy, board of directors, and earnings management on financial distress in trading companies listed on the Indonesia Stock Exchange during the 2022–2024 period, with firm size serving as a moderating variable. This study employed a quantitative approach using secondary data in the form of companies' financial statements obtained from the official website of the Indonesia Stock Exchange. The sample consisted of 36 companies selected from a population of 62 through a purposive sampling technique, resulting in 108 observations. Data were analyzed using descriptive statistics, panel data regression, and Moderated Regression Analysis (MRA), with model selection conducted through the Chow test and Hausman test. The results indicate that DAR has a negative and significant effect on financial distress, while business strategy has a positive and significant effect on financial distress. Meanwhile, the board of directors and earnings management do not have a significant effect on financial distress. In addition, firm size is not able to moderate the effect of DAR on financial distress. This study is expected to provide useful insights for management and investors in understanding the factors that influence the risk of financial distress.
The Influence of Sales Growth and Operational Efficiency On Financial Performance (A Study Of The Pharmaceutical Subsector Listed On The Indonesia Stock Exchange For The 2019–2023 Period) Stephanie Immanuel Muswanto; Aisyaturrahmi Aisyaturrahmi
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1908

Abstract

This study aims to analyze the effect of sales growth and operational efficiency on financial performance in pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. Financial performance is measured using Return on Assets (ROA), while sales growth and operational efficiency are used as independent variables. This study also includes leverage, liquidity, and company size as control variables. This study uses a quantitative approach using multiple linear regression analysis techniques. The research data were obtained from the financial reports of pharmaceutical subsector companies published on the Indonesia Stock Exchange during the study period. The results show that sales growth and operational efficiency significantly influence company financial performance. Furthermore, the control variables leverage, liquidity, and company size also show a significant influence on financial performance. These findings indicate that a company's financial performance is influenced not only by sales growth but also by the company's ability to manage its operational activities and financial structure. Therefore, companies need to optimize sales and operational activity management to improve financial performance sustainably.
Social Media Marketing, Product Quality, and Price on Farhan Collection Customer Satisfaction I Made Tedi Setiawan; Sukmasari Triana Gita Putri; I Ketut Johny Pramanda Putra
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1933

Abstract

Over the last two years, Farhan Collection has experienced fluctuations in its sales revenue; consequently, this study was conducted to analyze the influence of product quality, pricing, and social media marketing on customer satisfaction. This quantitative research involved 97 respondents selected via purposive sampling, determined by the Slovin formula with a 10% margin of error. Data were gathered through a 5-point Likert scale questionnaire then analyzed with multiple linear regression. The findings confirm that customer satisfaction is collectively influenced by significant social media marketing effectiveness, maintained product quality, and appropriate pricing, with an Adjusted R-Square value of 0.680. Furthermore, partial testing indicates that all three variables serve as strong predictors of customer satisfaction. Based on these results, Farhan Collection is advised to consistently integrate high product standards with strategic digital promotion to sustain customer satisfaction
The Influence of Product Quality, Product Innovation, and Brand Image on Consumer Purchasing Decisions for the Eiger Brand in Denpasar City I Nyoman Adi Prasyatiya; Bayu Pasupati; Ida Ayu Putu Santi Purnamawati
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1934

Abstract

This study aims to examine how product quality, innovation, and brand perception influence consumer purchasing choices for the Eiger brand in Denpasar City. A quantitative methodology was employed through a survey conducted with 98 participants selected using a purposive sampling method. Data were collected using a Likert-scale questionnaire and evaluated using various statistical measures such as reliability, classical assumption assessment, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²). The findings are expected to demonstrate that product quality, product innovation, and brand image can influence consumer purchasing behavior, both individually and collectively, serving as the basis for strategies to increase a company's market competitiveness.
The Impact of Corporate Governance (CGPI) and Investment Efficiency on Firm Value Geovivo Ahsanti Mukminawati; Ario Purdianto
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1937

Abstract

Corporate governance and investment effectiveness's effects on a company's worth are the focus of this study. To measure the effectiveness of investments, one looks at the ROA, whereas the Corporate Governance Perception Index (CGPI) depicts corporate governance. The PBV ratio is a useful tool for assessing a company's worth. Businesses that are part of the CGPI and listed on IDX from 2021 to 2024 make up the study population. A total of 34 observational data points were obtained from the sample, which was selected using a purposive sampling strategy. This experiment makes use of SPSS software to construct multiple linear regression. A favourable but statistically negligible influence of corporate governance on business value was found, according to the data. On the other hand, corporate value is significantly and positively impacted by investment efficiency. Corporate governance and investment efficacy have a substantial impact on the value of the firm when considered collectively. CGPI and ROA variables account for approximately 14.7% of the fluctuations in firm value, as indicated by the adjusted R-squared value of 0.147. The remaining variance is likely driven by external elements outside the scope of this model, including macroeconomic trends, market volatility, and industry competition. These results suggest that investors prioritize a firm profitability in their evaluations, and the market has not yet fully acknowledged the benefits of robust governance practices on firm value. Therefore, this research recommends that businesses enhance their governance practices and optimize asset management efficiency to foster sustainable firm value.
Application Of the Markowitz Model in Determining the Optimal Portfolio of Stocks Listed on The Jakarta Islamic Index (Jii) For The 2022–2024 Period Muhammad Ammar Hamzah; Imron Rosyadi
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1950

Abstract

The continued increase in Indonesia's investor base, accompanied by the broader inclusion of Sharia-compliant equities as reflected in the continued advancement of the Islamic stock market. Nevertheless, participation in capital market investment remains inseparable from risk exposure. Therefore, investors need to carefully consider every investment decision when participating in the stock market. This study is intended to determine the most appropriate stock portfolio composition among companies included in the Jakarta Islamic Index over the 2022–2024 period by employing the Markowitz Model through three portfolio strategies, namely minimum risk, maximum expected return, and maximum Sharpe ratio. The research employs a descriptive quantitative design using secondary data obtained from daily stock closing prices, which are analyzed using mean–variance estimation, covariance and correlation measures, as well as portfolio performance evaluation techniques. Data analysis is conducted using Visual Studio Code with the Python programming language. The results show that the minimum risk portfolio produces the lowest level of risk through diversification across several stocks, while the maximum expected return portfolio offers the greatest return potential, although it is accompanied by a higher degree of risk because the investment is not diversified. By contrast, the portfolio with the largest Sharpe Ratio demonstrates the highest level of efficiency in balancing expected return against risk. Accordingly, a portfolio constructed using the maximum Sharpe ratio approach can be regarded as the most optimal strategy, as it provides the most advantageous balance between risk exposure and return potential.
The Effect of Transparency and Accountability on Financial Management in Dauh Puri Klod Village, West Denpasar District Kadek Dwi Septiantara; Ni Made Vita Indriyani; Kadek Goldina Puteri Dewi
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1955

Abstract

Indonesia's regional autonomy policy has brought fundamental changes in governance, particularly in the area of ​​village-level public financial management. However, there is a gap between the normative objectives of the policy and the actual practice of village financial management in the field, particularly in terms of implementing village fund policies. Understanding the impact of accountability and transparency on financial management is the main driver of this research. This research was conducted in Dauh Puri Klod Village, West Denpasar Regency. The study involved 100 residents of Dauh Puri Klod Village. Multiple linear regression was used. The results showed that accountability and transparency improve financial resource management. The researcher can recommend: Dauh Puri Klod Village, West Denpasar Regency is expected to make announcements, establish clear SOPs for report preparation, optimally utilize village financial applications, conduct regular monitoring and impose sanctions for late submissions, conduct periodic and gradual evaluations of village financial management to ensure proper implementation, consistently prepare budgets, and use village funds according to plan.
The Influence of Store Atmosphere, Service Quality, and Location on Consumer Purchasing Decisions at Nugi Bali Putu Indah Hapsari; I Gusti Ayu Agung Istri Sari Dewi; I Kadek Angga Saputra
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1958

Abstract

Previous studies have varied in their focus, and there is a lack of research on how shop atmosphere, service quality, and location affect consumers' choices to buy. Furthermore, sales fluctuations at Nugi Bali in Bangli Regency in 2025 were discovered as a study concern, suggesting that customers' purchase choices are still unstable. We want to learn a lot about how shop ambiance, service quality, and location influence customers' final purchases from this research. Using a combination of the strategy and procedure proposed by Hair et al. (2019) and purposive sampling, 102 participants were selected to participate in the study in Bangli Regency. We used multiple linear regression, t-tests, and F-tests to examine the data that came from the surveys. There is a positive and significant relationship between store atmosphere, service quality, and location in terms of customers' purchasing decisions at Nugi Bali. Moreover, the study found that (1) store atmosphere, (2) service quality, and (3) location all have a positive and significant effect on customers' purchasing decisions.

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