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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 Brand Image, Price Perception, and Electronic Word of Mouth (E-WOM) on Purchase Decision in the Gofood Application (A Study of Generation Z in Denpasar City) A.A. Istri Krisna Gangga Dewi; I Gusti Ayu Nadya Purnamagita; Ni Putu Ayu Tika Kurniawati
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.v4i4.2019

Abstract

This study analyzes the influence of brand image, price perception, and electronic word of mouth on purchase decisions in the GoFood application among Generation Z in Denpasar City. The research addresses a key issue: a decline in Gross Merchant Value (GMV) on GoFood, alongside a trend of Generation Z shifting to competing platforms such as ShopeeFood. Utilizing a quantitative approach, data were collected from 97 respondents determined using the Cochran formula. The data were analyzed through questionnaires, multiple linear regression, and hypothesis testing. The findings reveal that (1) brand image, price perception, and electronic word of mouth collectively have a positive and significant effect on purchase decisions in the GoFood application among Generation Z in Denpasar City; (2) brand image has a positive and significant individual effect; (3) price perception has a positive but not significant effect; and (4) electronic word of mouth has a positive and significant effect on purchase decisions.
The Influence of Occupational Health and Safety (OHS), Compensation, and the Work Environment on Employee Performance at CV. Bali Treasures Gianyar Ni Putu Ayu Tika Kurniawati; Ni Ketut Ari Krisna 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.v4i4.2020

Abstract

This study was conducted based on a research gap identified in previous studies and differing perspectives regarding the impact of occupational health and safety (OHS), compensation, and the work environment on employee performance. Additionally, a research problem was identified wherein revenue realization had failed to meet the targets established by the company. This study aims to examine and analyze the influence of occupational health and safety (OHS), compensation, and the work environment on employee performance. The study was conducted at CV. Bali Treasures with a sample of 70 respondents selected using a saturated sampling method. All data obtained from the distributed questionnaires were deemed valid and subsequently analyzed using multiple linear regression and hypothesis testing (t-test and F-test). The results indicate that (1) Occupational health and safety (OHS), compensation, and the work environment have a positive and significant effect on employee performance at CV. Bali Treasures; (2) Occupational health and safety (OHS) has a positive and significant effect on employee performance at CV. Bali Treasures, meaning that improvements in OHS lead to enhanced employee performance; (3) Compensation has a positive and significant effect on employee performance at CV. Bali Treasures, meaning that increased compensation leads to enhanced employee performance; and (4) The work environment has a positive and significant effect on employee performance at CV. Bali Treasures, meaning that a more conducive work environment leads to enhanced employee performance.
Acceptance Analysis of the Core Tax Using the UTAUT Model: A Study on Individual Taxpayers in Palu City Muhammad RIDWAN; M MASRUDDIN; J JAMALUDDIN; Femilia ZAHRA; E ERWINSYAH
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1516

Abstract

This study aims to analyze the level of acceptance of the Coretax information system from the perspective of individual taxpayers in Palu City. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) model with a final sample of 105 respondents. Data collection was conducted using a questionnaire method, and the results were processed using SPSS version 26 for statistical data analysis. The results of this study indicate that performance expectations and social interactions significantly influence interest in using Core Tax, while effort expectations and facilitating conditions do not significantly influence interest in using Core Tax. The results of this study reinforce the importance of continuously improving the development of tax information systems in Indonesia so that the system can facilitate taxpayers, especially individuals, in fulfilling their tax obligations. As a suggestion for further research, the influence of other variables, such as user habits and hedonic motivations, on the intention to use Coretax can be further studied to complexify the findings of the research on Coretax use.
Factors Affecting Audit Quality in Public Accounting Firms in Padang Sherly ERFINES; Lovelly Dwinda DAHEN; Nilmadesri ROSYA
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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

Abstract

This study aims to analyze the influence of competence, independence, accountability, integrity, professionalism, and audit fees on audit quality in Public Accounting Firms (PAFs) in Padang City. This research employed a quantitative approach. Data were collected through questionnaires distributed to 37 auditors from 7 PAFs selected using purposive sampling. The data analysis techniques used in this study were descriptive analysis and inductive analysis employing multiple linear regression. The results show that competence, independence, integrity, and professionalism have a positive and significant effect on audit quality. Meanwhile, accountability and audit fees have no significant effect. Simultaneously, all six variables significantly influence audit quality, with an Adjusted R² value of 0.783, indicating that these variables can explain 78.3% of the variation in audit quality.
The Influence of The Environment, Tariffs and Facilities on the Satisfaction of Flat Residents Under the Management of BP Batam With Service Quality as Variable Intervening Andi YUNUS; Ngaliman NGALIMAN; Sajiyo SAJIYO
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1570

Abstract

This research analyzes the influence Environment, Tariffs And Facilities Towards Satisfaction of Flat Residents Under the Management of Mr Batam With Service Quality As an Intervening Variable. Based on data from BP Batam in 2023, there are kabil flats 530 reports, yellow face flats with 613 reports, Batu Ampar flats with 610 reports, Sekupang flats with 487 reports, and Tanjung Uncang flats with 501 reports. This shows that there are still many flat residents who experience problems when inhabiting flats. Using primary data from 176 Flat Residents Under the Management of Mr Batam, this research found that Environment Nah has a direct significant effect on Flat Residents' Satisfaction, instead Rates and Facilities proven to have influence yang significant to Flat Residents' Satisfaction, additionally the Environment has an insignificant influence on Service Quality, but Trif and Facilities have a significant influence on Service Quality. Service Quality has a significant effect on the satisfaction of flat residents. The indirect influence of the environment has an insignificant influence on the satisfaction of flat residents through service quality, but rates and facilities have a significant influence on the satisfaction of flat residents through service quality. The proposed recommendation is to focus on scaling up Flat environment and improve the quality of services provided to flat residents.
Measuring the Performance of Batam City Government Using the Balanced Scorecard (BSC) Model Rizka Arsyntha PERMATASARI; Ngaliman NGALIMAN; Sri YANTI
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1571

Abstract

This study aims to measure the performance of the Batam City Government using the Balanced Scorecard (BSC) approach as a comprehensive performance measurement model. The BSC evaluates four main perspectives: financial, customer (public), internal processes, and organizational learning and growth. This study employs a qualitative descriptive approach, which is suitable for gaining an in-depth understanding of complex phenomena, particularly those related to organizational behavior and public administration. The research was conducted in Batam City, Indonesia, during the period from January to May 2025. The findings indicate that the implementation of BSC provides a holistic overview of budget management effectiveness, public service quality, internal process efficiency, and human resource development within the Batam City Government. The study also reveals that integrated performance measurement can enhance accountability, transparency, and the overall quality of governance. Therefore, the application of BSC in the public sector is considered a relevant strategic tool to support planning and more targeted decision-making.
The Effect of Competence, Information Technology and Complaint Handling on Customer Satisfaction Intervening Service Quality Edy PURNOMO; Ngaliman NGALIMAN; Sri YANTI
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1572

Abstract

The public satisfaction index value for the services of the Kijang Class III Port Authority and Harbormaster Office, Riau Islands, is in the poor category, due to customer satisfaction issues related to service quality, employee competence, information technology utilization, and complaint handling. This mixed-methods study aims to examine the relationship between competence, information technology utilization, and complaint handling on customer satisfaction in the intervening period. Service quality. It was concluded that competence, complaint handling, and service quality had a significant positive effect on customer satisfaction. Furthermore, competence and complaint handling had a significant positive effect on service quality. Then, the use of information technology had a positive but insignificant effect on customer satisfaction. Furthermore, complaint handling did not have a significant positive effect on service quality. Then, service quality was able to intervene in the influence of competence and information technology utilization in a significant positive way on customer satisfaction, but was unable to intervene in the influence of complaint handling on customer satisfaction. It is recommended to the leadership elements of the agency, among others, to optimize the condition of the technology infrastructure and create a training program to improve the basic skills of officers in using technology in communicating information to customers and prioritize the main targets of service performance to be oriented towards optimizing complaint handling.
Determination of Competence, Service Excellen, And Application of System Management Information on the Performance of District Employees in Karimun Regency Through Job Satisfaction as an Intervening Variable Uci LIHARYANTI; Ngaliman NGALIMAN; Sri YANTI
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1573

Abstract

The performance achievement of employees in the Karimun Regency Districts was not achieved according to the target, due to employee dissatisfaction, competence, excellent service and the application of management information systems. This mixed-method study aimed to determine the role of job satisfaction on competence, excellent service and the application of management information systems on employee performance. It was concluded that competence and positive job satisfaction significantly determine employee performance. Excellent service and the application of management information systems do not significantly determine employee performance. Furthermore, competence, excellent service and the application of management information systems positively and significantly determine job satisfaction. Then job satisfaction is able to intervene positively significantly with perfect determination of competence, excellent service and the application of management information systems on employee performance. This means that competence and satisfaction have a significant impact on employee performance. At the same time, excellent service and the application of management information systems have not had a significant impact. Furthermore, competence, excellent service and the application of management information systems have a significant impact on job satisfaction. Then job satisfaction can perfectly strengthen the influence of excellent service and the application of management information systems on employee performance, but competence can be partially strengthened.
Analysis of Internal Control of Debt Payment at Hotel X I Gusti Ayu Deanita PUTRI; I Wayan TUWI; Christina SUSANTI
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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

Abstract

A good internal control system is required to minimize errors and fraud within a company. This study aims to determine the internal control of debt financing in the Accounts Payable department at Hotel X. Data collection was conducted through observation, interviews, questionnaires, and documentation. The data analysis technique used in this study is descriptive qualitative, by analyzing the implementation of internal control in the Accounts Payable department to determine whether it is in accordance with the five main components of COSO-based internal control. The results of this study indicate that internal control of debt payment at Hotel X Bali is considered very effective based on the Internal Control - Integrated Framework concept from COSO. However, there were still delays in debt payments to suppliers at Hotel X Bali in December 2024, which caused complaints from suppliers and other departments. This indicates that there is still one aspect of control that has not been running optimally, namely, in terms of information delivery and communication between departments. This is what the researcher then provided corrections and suggestions, one of which is to improve communication between units and increase control over staff, especially during the high season.
The Role of Price Fairness in Mediating the Effect of Product Quality and Service Quality on Repurchase Intention (A Study of Honda Car Customers in Bali) I Putu Iwan Pramana PUTRA; Ni Putu Ayu Tika KURNIAWATI; Anak Agung Istri Krisna Gangga DEWI; Made Surya PRAMANA
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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

Abstract

This study aims to analyze the role of price fairness as a mediating variable in the relationship between product quality, service quality, and repurchase intention among Honda car customers in Bali. The intense competition in the automotive industry in Bali requires companies to focus not only on product and service quality but also on effective pricing strategies to retain customers. Despite its importance, research on the role of price fairness as a mediator in this context is still limited. This study uses a quantitative approach with a survey method distributed to 160 respondents who are Honda car customers in Bali, selected using a purposive sampling technique. Primary data were collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling (SEM) with SmartPLS software. The results show that product quality does not have a significant direct effect on repurchase intention, and service quality has a positive and significant effect on repurchase intention. Furthermore, the findings confirm that price fairness significantly mediates the relationship between product quality and repurchase intention, as well as the relationship between service quality and repurchase intention. The output of this research is expected to provide strategic recommendations for Honda dealers in increasing customer retention through a better understanding of the role of price fairness.

Page 25 of 33 | Total Record : 330

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