cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Wildan Ahmil Kautsar
Contact Email
wildanahmil@uinsgd.ac.id
Phone
+6282115689838
Journal Mail Official
jpkp@uinsgd.ac.id
Editorial Address
Gedung FISIP Lt. 1 UIN Sunan Gunung Djati Bandung Jl. A.H. Nasution No.105, Cibiru, Kota Bandung 40614
Location
Kota bandung,
Jawa barat
INDONESIA
Jurnal Perpajakan dan Keuangan Publik
Published by AP Pustaka
ISSN : -     EISSN : 29860814     DOI : https://doi.org/10.15575/jpkp
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Perpajakan dan Keuangan Publik, is a peer reviewed Journal devoted Tax and Public Finance Majors. The journal publishes articles of scientific research and community service from various Universities in Indonesia. The journal is constantly published two times a year, April and October, by Departement of Public Administration Faculty of Sosial dan Political Sciences UIN Sunan Gunung Djati Bandung. Jurnal Perpajakan dan Keuangan Publik intends to to encourage academics to publish their ideas, empirical studies, and valid research results so that they are expected to provide various solutions in dealing with issues and challenges of Taxation and Public Finance both in regional and national context. This journal covers a number of topics related to Taxation, Public Finance, Public Budgeting, Tax Policy, and other issue related to Tax and Public Finance.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 61 Documents
 3   4   5   6   7 
Accounting Systems, Human Resource Competence, and Transparency in Islamic Firms: Impact on Financial Reporting Quality and Stakeholder Trust R. Ait Novatiani; Rima Rachmawati; Evi Octavia
Jurnal Perpajakan dan Keuangan Publik Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v5i1.57928

Abstract

This study examines how accounting information systems (AIS) and human resource competence (HRC) shape transparency and, in turn, financial reporting quality (FRQ) and stakeholder trust in Islamic firms. Grounded in agency, stakeholder, and Islamic accountability perspectives, the model positions transparency as a mechanism translating internal capabilities into credible reporting and relational legitimacy. Data were collected through a cross-sectional questionnaire survey of 148 key informants from 37 Islamic firms and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that AIS and HRC positively influence transparency, transparency improves FRQ, and both FRQ and transparency increase stakeholder trust. Bootstrapped indirect effects support the mediating role of transparency in the AIS/HRC–FRQ relationships and confirm a significant serial mediation pathway from AIS and HRC to trust through transparency and FRQ, suggesting partial mediation. By showing that trust is built through openness and information quality, the study clarifies why system upgrades or training may fail when disclosure practices remain weak or inconsistent. These findings extend prior FRQ research by integrating transparency and stakeholder trust as outcomes aligned with amanah, sidq, and adl. Practically, Islamic firms should invest in integrated AIS, competency development, disclosure SOPs, and standardized Sharia-related reporting to strengthen credibility and stakeholder confidence.

Page 7 of 7 | Total Record : 61

 3   4   5   6   7 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik Vol. 4 No. 2 (2025): Jurnal Perpajakan dan Keuangan Publik Vol. 4 No. 1 (2025): Jurnal Perpajakan dan Keuangan Publik Vol 3, No 2 (2024): Jurnal Perpajakan dan Keuangan Publik Vol. 3 No. 2 (2024): Jurnal Perpajakan dan Keuangan Publik Vol. 3 No. 1 (2024): Jurnal Perpajakan dan Keuangan Publik Vol 3, No 1 (2024): Jurnal Perpajakan dan Keuangan Publik Vol 2, No 1 (2023): Perpajakan dan Keuangan Publik 2 Vol 2, No 2 (2023): Jurnal Perpajakan dan Keuangan Publik Vol. 2 No. 2 (2023): Jurnal Perpajakan dan Keuangan Publik Vol 1, No 1 (2022): Perpajakan dan Keuangan Publik More Issue