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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 Online Shoe Purchasing After Onsite Trial Behavior Nur Al Huda Ma’rifatullah; Astri Wulandari; Rahmat Hidayat
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.v4i4.1968

Abstract

This study examines how consumers’ experience of trying shoes in physical stores and their trust in online sellers influence online shoe purchase decisions. A descriptive quantitative design was applied, and data were collected through a survey involving 158 respondents in Bandung City. The respondents were determined through purposive sampling based on two main criteria: they had previously tried shoes in offline stores and had either purchased or considered purchasing shoes through e-commerce platforms. The collected data were processed using SPSS, covering instrument validity and reliability tests, classical assumption tests, multiple linear regression, partial and simultaneous hypothesis testing, and the coefficient of determination. The findings reveal that showrooming behavior significantly and positively affects online shoe purchase decisions. Online trust also shows a significant positive influence on consumers’ decisions to buy shoes through digital platforms. The simultaneous test further indicates that showrooming behavior and online trust jointly contribute to online purchase decisions, as reflected by an R Square value of 0.683. This means that 68.3% of the variation in online shoe purchase decisions can be explained by the two variables, while the remaining proportion is associated with other factors beyond the scope of this study. These results suggest that direct product evaluation in offline stores and consumer confidence in online sellers play a crucial role in shaping hybrid purchasing behavior in the digital marketplace.
Public Compliance in Land and Building Tax Payment in Kulo District, Sidenreng Rappang Regency Citra Dwi Amaliah; Barisan; Irwan
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.v4i4.1969

Abstract

This study aims to analyze public compliance in Land and Building Tax (Pajak Bumi dan Bangunan/PBB) payment in Kulo District, Sidenreng Rappang Regency. The study is motivated by the decline in PBB revenue realization from 86.47% in 2022 to 83.59% in 2023 and 78.91% in 2024, indicating that taxpayer compliance has not been optimal. This study employed a qualitative descriptive approach based on the Slippery Slope Theory and the Theory of Planned Behavior. Data were collected through observation, interviews, and documentation involving government officials, taxpayers, and community leaders as informants. The findings indicate that public compliance in PBB payment remains suboptimal. This condition is influenced by the limited public understanding of payment procedures, insufficient socialization, administrative constraints related to tax objects, economic capacity, and public perceptions of tax benefits. In addition, the role of local government in socialization, service delivery, and supervision has not been fully effective in encouraging taxpayer compliance. This study concludes that PBB payment compliance is influenced by behavioral, administrative, and institutional factors. Therefore, improved socialization, better tax administration, strengthened public services, and increased public trust in local government are needed.
Green Intellectual Capital and Carbon Performance: The Moderating Role of Audit Quality Ulfa Rahmawati; Lely Kumalawati
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.v4i4.1970

Abstract

This study aims to examine the effect of Green Intellectual Capital (GIC) on carbon performance and to investigate the moderating role of audit quality in this relationship. The study employs panel data from firms from 2023 to 2024. The analysis is conducted using a panel data regression approach with a Random Effect Model (REM) and robust standard errors. The results indicate that Green Intellectual Capital does not have a significant effect on carbon performance. Furthermore, audit quality is not found to moderate the relationship between Green Intellectual Capital and carbon performance. These findings suggest that both internal capabilities and external monitoring mechanisms are insufficient to enhance a firm's carbon performance. The implications of this study highlight the need for more substantive environmental practices and stronger regulatory frameworks to improve carbon performance.
Feasibility Analysis of a Livestock Business (Case Study at a Village-Owned Enterprise) Kadek Diviariesty; Ni Nengah Seri Ekayani
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.v4i4.1971

Abstract

This study aims to analyze the feasibility of a livestock business managed by a Village-Owned Enterprise (BUMDes) located in Denpasar City, Bali, as part of a village food security program. This study uses a quantitative descriptive approach with a focus on financial analysis. The data used consist of primary data obtained through interviews with BUMDes managers and livestock farmers, as well as secondary data in the form of documents on financial records and activity reports. Analysis techniques include calculating production costs, revenue, operating profit, and livestock population growth over several harvest periods. The results show that the livestock business provides positive profits in each harvest period with an increasing trend in livestock numbers and operating profits from year to year. Thus, the livestock business managed by BUMDes is declared financially feasible and has the potential to support food security and improve the village economy.
The Influence of Accounting Information Systems on LPD Performance in Buleleng Regency, Bali Ni Nengah Seri Ekayani; Kadek Nadia Pratiwi Lestari; Kadek Diviariesty
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.v4i4.1972

Abstract

This study aims to analyze the influence of accounting information systems on the performance of Village Credit Institutions (LPD) in Buleleng Regency. The accounting information system in this study is measured through three independent variables: understanding of accounting information systems, implementation of accounting information systems, and financial management. The research method used is quantitative with a survey approach using a questionnaire as a data collection instrument. The research sample consisted of 63 LPDs selected using a purposive sampling technique. Data analysis was conducted using multiple linear regression to test the influence of each variable on LPD performance. The results show that understanding of accounting information systems, implementation of accounting information systems, and financial management partially and simultaneously have a significant and positive effect on LPD performance. This finding emphasizes the importance of employee competence in understanding and implementing accounting information systems effectively, as well as the importance of good financial management to improve institutional performance. This research is expected to serve as a reference for LPDs in improving the quality of their performance by strengthening accounting information systems and financial management.
Food Procurement Strategy During the Low Season at the Como Uma Ubud Hotel Ni Kadek Meira Yanti Yanti; I Dewa Ayu Rai Sumariati; Luh Nyoman Tri Lilasari
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.v4i4.1973

Abstract

This study aims to analyze food procurement strategies during the low season at Hotel COMO Uma Ubud. The low season is a period of low occupancy rates, which leads to a decrease in food demand, thereby increasing the risk of stockpiling and spoilage in the warehouse. This study uses a qualitative descriptive method with data collection techniques including interviews, observation, and documentation. The results of the study indicate that the FIFO method applied has not been effective during the low season because it causes food ingredients to be left unused, leading to spoilage and waste. As a solution, the hotel has begun to implement the Just in Time (JIT) method, which involves procuring food ingredients in small quantities and according to need, to avoid excess stock. This strategy has proven effective in reducing the risk that accours, improving cost efficiency, and maintaining the food procurement. The Strategy of JIT also reflects coordination between internal departments and collaboration with local suppliers. Thus, the JIT-based procurement strategy is an appropriate solution for efficiently managing food supplies during the low season, while supporting sustainability and customer satisfaction.
The Influence of GRDP, Mean Years of Schooling and Life Expectancy on the Human Development Index Across Regencies and Municipalities of Bali Province Ayu Mutia Zahwa; Ruth Eviana Hutabarat
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.v4i4.1976

Abstract

This study aims to analyze the influence of Gross Regional Domestic Product (GRDP) at constant prices, Mean Years of Schooling (MYS), and Life Expectancy at Birth (LEB) on the Human Development Index (HDI) in regencies/cities of Bali Province during the 2015–2024 period. This study is motivated by Bali's position as the province with the fifth-highest human development index nationally, supported by the tourism sector, yet it has not achieved the highest human development category at the provincial aggregate level. This research employs a quantitative approach using panel data regression methods. Secondary data were obtained from the Central Bureau of Statistics (BPS), with the Fixed Effect Model (FEM) selected as the most appropriate model through specification tests. The research findings indicate that Mean Years of Schooling and Life Expectancy have positive and significant effects on HDI. Conversely, GRDP does not significantly influence HDI. The simultaneous test demonstrates that all three independent variables collectively have a significant effect on HDI. The Adjusted R-square value of 0.988 indicates that the model explains 98.8% of HDI variation in Bali during the study period. These findings emphasize the importance of strengthening the education and health sectors as key strategies for enhancing human development, as well as the need for more effective economic equalization policies to ensure that economic growth delivers more inclusive impacts.
The Impact of Fintech Accounting on MSME Reporting in Denpasar City Ni Made Adelia Purnama; A.A. Ayu Erna Trisnadewi; I Wayan Gde Yogiswara Darma 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.v4i4.1987

Abstract

The development of MSMEs in Denpasar City is so fast and competitive, which is driven by the high frequency of transactions from domestic and foreign tourists. Despite the massive and significant number, most of the MSME actors in Denpasar City still face fundamental obstacles in financial management and accounting reporting. This suboptimal reporting condition creates serious consequences because it directly hinders MSME access. This study aims to determine the influence of the use of fintech accounting on MSME reporting. The location of this research is in MSMEs in Denpasar City. The population in the study is MSMEs located in the Denpasar City area, have used Fintech Accounting (digital recording application) in their operational activities and are engaged in the coffee shop sector which has been running its business for at least 1 year and a research sample of 100 respondents. The data analysis method used is simple regression analysis. The results of this study show that the use of fintech accounting has a positive and significant effect on MSME reporting.
The Role of Community Support in Building Competitive Advantage in Tourism Villages: A Study of Kutuh Tourism Village I Wayan Chandra Adyatma
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.v4i4.1997

Abstract

This study aims to analyze the role of community support as a determinant of the competitive advantage of tourism villages, considering the influence of Government Role and Destination Image. A quantitative approach was employed using a survey method involving community members engaged in tourism activities in Kutuh Tourism Village. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results of reliability and validity tests indicate that all research constructs meet measurement quality standards, with Cronbach’s Alpha values as follows: Government Role 0.84, Destination Image 0.87, Community Support 0.91, and Competitive Advantage 0.85; Composite Reliability: Government Role 0.89, Destination Image 0.91, Community Support 0.94, Competitive Advantage 0.90; and AVE: Government Role 0.61, Destination Image 0.65, Community Support 0.70, Competitive Advantage 0.62. Structural model analysis revealed that Government Role (β = 0.36, t = 4.28, p < 0.001) and Destination Image (β = 0.43, t = 5.12, p < 0.001) positively and significantly affect Community Support, which in turn strongly influences Competitive Advantage (β = 0.50, t = 6.21, p < 0.001). These findings confirm that the competitive advantage of tourism villages is not solely determined by destination factors, but strongly depends on the level of community participation and support. The study provides important practical implications for tourism village management by emphasizing the strengthening of government involvement, the development of a positive destination image, and strategies to increase community participation sustainably.
The Effect of Price, Product Variation, and Word of Mouth on Consumer Purchase Decisions at the Cahaya Wirama Store, Selats Branch, Karangasem Ni Luh Ayu Eka Widayanti; I Ketut Johny Pramanda Putra; I Gusti Ayu Athina Wulandari
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.v4i4.1998

Abstract

This study aims to examine and analyze the effects of price, product variety, and word of mouth on purchasing decisions. This study was conducted at the Cahaya Wirama Store, Selat Branch, Karangasem, with a sample of 170 respondents. All data obtained from the questionnaire distribution were subsequently analyzed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). The results of the study indicate that (1) Price, product variety, and word of mouth simultaneously have a significant effect on consumer purchasing decisions at the Cahaya Wirama Store, Selat Branch, Karangasem; (2) Price has a positive and significant effect on consumer purchasing decisions at the Cahaya Wirama Store, Selat Branch, Karangasem; (3) Product variety has a positive and significant effect on consumer purchasing decisions at the Cahaya Wirama Store, Selat Branch, Karangasem. (4) Word of mouth has a positive and significant effect on consumer purchasing decisions at the Cahaya Wirama Store, Selat Branch, Karangasem.

Page 24 of 33 | Total Record : 330

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