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Hamida Hasan
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Amsir Accounting & Finance Journal
Published by institut ilmu sosial dan bisnis andi sapada
ISSN : -     EISSN : 29868351     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Amsir Accounting & Finance Journal (AAFJ) is a peer-reviewed journal published by the Faculty of Business, Institut Ilmu Sosial dan Bisnis Andi Sapada. ALJ is published twice a year in January and July. This journal provides direct open access to content with the principle of free availability in the public interest and supports greater global knowledge exchange. This journal offers a place for academics, researchers, and practitioners to publish original research articles or review articles.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 3 Documents
 1 
Search results for , issue "Vol 4 No 1 (2026): Januari" : 3 Documents clear
Deconstructing the Fair-Efficient Dichotomy in Taxpayer Compliance Discourse: Reading Indonesian Tax Policy in the Light of “Laudato Si'” Seralurin, Yohanes Cores; Purwanti, Lilik
Amsir Accounting & Finance Journal Vol 4 No 1 (2026): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v4i1.671

Abstract

This study critically examines the construction of the “fair–efficient” dichotomy in Indonesian tax policy and taxpayer compliance discourse through the lens of Jacques Derrida’s deconstruction and Pope Francis’ Laudato Si’. Although the state frequently frames tax reform as “fair for taxpayers and efficient for the economy,” this research finds that efficiency expressed through fiscal rationality, revenue optimization, and investment competitiveness dominates the discourse, while fairness is reduced to procedural equality and compliance rhetoric. Using a qualitative, critical-interpretive approach, this study analyzes policy texts, official speeches, tax campaigns, and taxpayer narratives to uncover how accounting technologies and digitalization shape the categories of “compliant” and “non-compliant” taxpayers, often marginalizing technologically and structurally vulnerable groups. When viewed from an integral ecology perspective, the findings reveal a significant absence of socio-ecological and intergenerational justice in tax discourse, despite taxation’s central role in resource distribution and environmental governance. This study concludes that tax justice requires a broader normative framework one that not only emphasizes procedural compliance and efficiency but also incorporates ecological responsibility and protection for vulnerable communities. The findings offer theoretical contributions to tax studies and practical implications for more inclusive and ecologically conscious tax policy design
Profile and Financing Access Gaps of MSMEs in Indonesia: evidence from ADB Asia SME Monitor 2024 Yunus, Asmar; Adriansyah, Adriansyah; Rais, Anisatun Humayrah; Gaffar, Andi Nurrahma
Amsir Accounting & Finance Journal Vol 4 No 1 (2026): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v4i1.695

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a central role in Indonesia’s economy, yet access to finance remains a persistent constraint for their growth and resilience. This study aims to map the profile of MSMEs and identify gaps in access to financing in Indonesia using data from the Asian Development Bank Asia Small and Medium-Sized Enterprise Monitor 2024. The study employs a descriptive approach based on a multidimensional framework of depth, breadth, and risk to examine MSME financing conditions. The analysis focuses on MSME landscape indicators and banking financing data, including credit ratios, distribution structure, and non-performing loans. The findings indicate that although MSME credit has increased nominally in recent years, the depth of financing remains relatively stable when measured against GDP and total bank credit. Financing is still concentrated in specific sectors and predominantly allocated for working capital, while credit risk in the MSME segment remains higher than the aggregate banking portfolio. These results suggest that improvements in MSME financing require not only credit expansion but also policies that strengthen financial depth, broaden access, and enhance risk mitigation. The study provides policy-relevant insights to support more inclusive and sustainable MSME financing in Indonesia.
Production Cooperative Development Strategies: Management, HR, Digitalization, and Partnerships Hasyim, Nurhasmi; Budiawan, Shella; Piola, Marina Paramitha S.; Islaku, Nadia Pratiwi
Amsir Accounting & Finance Journal Vol 4 No 1 (2026): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v4i1.700

Abstract

Production cooperatives in Indonesia through an examination of various empirical studies and relevant literature. The focus of the study is directed at cooperatives in the production sector such as handicrafts, food, and processing of agricultural products that represent the potential of a community-based economy. The research method uses a literature study approach by combining sources from scientific journals, research reports, and credible digital references. The results of the study show that production cooperatives face various obstacles, including weak institutional management, limited access to capital, low capacity of human resources, and the suboptimal use of digital technology in marketing and production. In addition, the low level of member participation in decision-making and supervision also affects the performance of cooperatives. On the other hand, cooperatives that are able to implement good organizational governance, innovate products and marketing, and build partnerships with the government, universities, and the private sector have proven to be more adaptive and competitive. Thus, the production cooperative development strategy needs to be directed at strengthening internal capacity, increasing innovation, and optimizing partnership networks to encourage business sustainability and improve member welfare

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