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Novi Swandari Budiarso
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The Contrarian: Finance, Accounting, and Business Research
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 29639743     EISSN : 2986190X     DOI : https://doi.org/10.58784/cfabr
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Contrarian: Finance, Accounting, and Business Research (CFABR) is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. The Contrarian: Finance, Accounting, and Business Research (CFABR) will publish the articles bi-annually. The article submitted to The Contrarian: Finance, Accounting, and Business Research (CFABR) is written in English and it is not under consideration or published by other publishers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 3 Documents
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Search results for , issue "Vol. 5 No. 1 (2026)" : 3 Documents clear
The effect of trust in government and tax literacy on PBB-P2 taxpayer compliance with perception of tax fairness as a mediating variable in Southeast Minahasa Regency Tumimomor, Cherril Angelia; Warongan, Jessy D. L.; Budiarso, Novi S.
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.412

Abstract

Trust in government and adequate tax literacy are frequently identified as key determinants of taxpayer compliance; however, empirical findings remain inconclusive, particularly at the local tax level. This study examines the direct effects of trust in government and tax literacy on PBB-P2 (Land and Building Tax for Rural and Urban Areas) taxpayer compliance and investigates the mediating role of perceived tax fairness in Southeast Minahasa Regency, Indonesia. Using a quantitative approach, data were collected from 108 registered PBB-P2 taxpayers and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that trust in government has a positive but insignificant direct effect on taxpayer compliance, whereas tax literacy and perceived tax fairness have positive and significant effects. Furthermore, perceived tax fairness fully mediates the relationship between trust in government and taxpayer compliance and partially mediates the relationship between tax literacy and taxpayer compliance. These findings highlight that perceptions of fairness constitute a critical psychological mechanism through which institutional trust and individual tax knowledge are translated into compliant behavior. The study contributes to the tax compliance literature by emphasizing the strategic importance of fairness-oriented tax administration and targeted tax literacy programs at the local government level.
Determinants of going concern audit opinion Demalio, Gita Sari; Tangkuman , Steven J.
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.335

Abstract

This study aims to analyze the effect of Audit Lag, Proftability, and Liquidity on Going Concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. A going concern audit opinion is issued by auditors when there is significant doubt about a company's ability to continue its operations. Audit Lag is measured by the number of days between the end of the fiscal year and the date of the audit report. Profitability is measured using Return on Assets (ROA), while liquidity is measured using is Current Ratio (CR). This research employs a quantitative approach with logistic regression analysis. The results indicate that Audit Lag and Liquidity do not have a significant effect on going concern audit opinions. However, profitability has a significant positive effect, indicating hat companies with higher profitability are less likely to receive a going concern audit opinion. These findings have important implications for company management and stakeholders in understanding financial indicators that may influence auditor's assessments of a company's sustainability.
The effect of financial technology–digital payment systems on business profitability of MSMEs in Ternate City Ramdani, Aisah; Saerang, David P. E.; Budiarso, Novi Swandari
The Contrarian : Finance, Accounting, and Business Research Vol. 5 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.371

Abstract

The rapid development of financial technology has transformed business transaction systems, particularly through the adoption of digital payment platforms. For micro, small, and medium enterprises (MSMEs), digital payment systems are expected to enhance operational efficiency, expand market access, and ultimately improve business profitability. However, empirical evidence regarding the effectiveness of digital payment adoption in improving MSME performance, especially in geographically constrained regions, remains limited. This study aims to examine the effect of digital payment systems on the profitability of culinary MSMEs in Ternate City, Indonesia. A quantitative research approach was employed using primary data collected through questionnaires from 97 MSME owners selected using purposive sampling. Data were analyzed using simple linear regression with the assistance of SPSS version 27. The results indicate that digital payment systems have a positive and statistically significant effect on MSME profits, with a significance value of 0.009 (p < 0.05). Nevertheless, the coefficient of determination (R² = 0.069) suggests that digital payment adoption explains only a small proportion of profit variation, indicating that other factors also contribute to MSME financial performance. These findings support the perspectives of behavioral accounting and transaction cost theory, which highlight the role of technology adoption in improving transaction efficiency and business outcomes. The study contributes to the growing literature on fintech adoption in MSMEs and provides empirical evidence from an island-based regional economy.

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