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JAT (Journal of Accounting and Tax)
Published by Universitas Tulungagung
ISSN : -     EISSN : 29636132     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JAT (Journal of Accounting and Tax) is a collection of journals, articles, ideas, concepts, theories, and research results from various fields related to Accounting and Tax. JAT welcomes papers with the above aims and scopes. This academic journal is published by the Faculty of Economics, Tulungagung University. It is published biannually in June and December.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 92 Documents
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QUALITY ANALYSIS OF FINANCIAL REPORT DISCLOSURE ON LOCAL GOVERNMENT WEBSITES (STUDY OF REGENCY/CITY GOVERNMENTS IN CENTRAL SULAWESI PROVINCE 2022-2024) Fitriyani Aziz Panape; Muhammad Din; Masruddin Masruddin; Rahayu Indriasari
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/4fv08t76

Abstract

This study aims to analyze the influence of transparency, accountability, accessibility, and population on the quality of financial report disclosure on the websites of district/city governments in Central Sulawesi Province for the period 2022–2024. The study used a quantitative approach with secondary data obtained from the official websites of the local governments. The sampling technique used a purposive sampling method, resulting in 12 local governments with a total of 33 observations. Data analysis was performed using Partial Least Squares-based Structural Equation Modeling (PLS-SEM) with the assistance of WarpPLS 7.0 software. The results show that transparency, accountability, and accessibility have a positive and significant effect on the quality of local government financial report disclosure. Meanwhile, population has a positive but insignificant effect on the quality of local government financial report disclosure. The findings of this study indicate that the quality of local government financial report disclosure is more influenced by governance factors, particularly transparency, accountability, and accessibility of information, than by demographic factors such as population.
ACCRUAL EARNING MANAGEMENT AND FIRM VALUE : THE MODERATING ROLE OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE Hayati Fatimah; Ridwan Zulpi Agha; Riky Rizki Junaidi
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/w87cqd92

Abstract

This study aims to analyze the relationship between accrual earnings management and firm value, with environmental, social, and governance (ESG) performance serving as a moderating variable, based on agency theory. The sample consists of manufacturing companies listed on the Indonesia Stock Exchange during the period 2022–2024. Regression analysis is employed to test the proposed hypotheses. The findings indicate that accrual earnings management is significantly and negatively associated with firm value. Furthermore, ESG performance weakens the negative relationship between accrual earnings management and firm value. These findings remain robust across additional analyses in which ESG performance is decomposed into its environmental, social, and governance dimensions. Specifically, environmental performance weakens the negative relationship between accrual earnings management and firm value. Likewise, social performance weakens the negative relationship between accrual earnings management and firm value. Similarly, governance performance weakens the negative relationship between accrual earnings management and firm value. The findings of this study provide important implications for firms, financial statement users, and the Indonesian Financial Services Authority (OJK).
CURRENT ACCOUNT SHOCKS AND RUPIAH EXCHANGE RATE DYNAMICS: A VAR ANALYSIS AMID MACROECONOMIC FLUCTUATIONS Eka Dini Rahmawati; Dini Yuniarti
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/y8r7sn64

Abstract

The purpose of this research is to examine the impact of current account balance, GDP growth, inflation, and interest rates on the dynamics of the rupiah exchange rate in Indonesia. This study examines two major exchange rate regimes (managed floating and freely floating exchange rates) using annual time-series data from 1985 to 2024 to analyze structural and cross-policy changes in economic policy. Vector Error Correction Model (VECM) methodology is the analytical framework employed to identify both short-term dynamics and long-term equilibrium relationships. The test outcomes demonstrates that there is a long-term structural linkage that is interconnected. In the long term, the current account balance, GDP growth, inflation, and interest rates are proven to contribute to exchange rate dynamics, which at the same time supports the relevance of the External Balance, Balassa-Samuelson, PPP, and IRP theories in Indonesia. In contrast, in the short term, the influence of these macroeconomic variables is relatively limited. The results of the IRF and FEVD confirm that the short-term fluctuations of the rupiah are more dominated by internal exchange rate shocks themselves. Overall, the PPP mechanism is considered more relevant in explaining the volatility of the rupiah in Indonesia than the IRP mechanism on the short term. The policy recommendations emphasize the importance of coordination between Bank Indonesia and the government in controlling inflation and reducing the current account deficit in order to maintain exchange rate stability in a sustainable manner.
TDABC IMPLEMENTATION IN MANUFACTURING FIRMS AND SMES: A CONTINGENCY-BASED SYSTEMATIC LITERATURE REVIEW Silvi Yanti Yanti; Andry Arifian Rachman
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/q9chhg71

Abstract

This study examines the implementation and outcomes of Time-Driven Activity-Based Costing (TDABC) in manufacturing firms and small and medium-sized enterprises (SMEs) through a Systematic Literature Review (SLR). The study aims to analyze TDABC implementation practices, evaluate its effectiveness compared with alternative costing methods, identify implementation challenges and success factors, and explore its contribution to operational efficiency and organizational sustainability. Following the PRISMA guidelines, the review synthesized evidence from 97 peer-reviewed journal articles published between 2010 and 2025. The findings indicate that TDABC improves cost allocation accuracy by utilizing capacity cost rates and time equations, providing more reliable information for managerial decision-making. Compared with traditional costing systems and conventional Activity-Based Costing (ABC), TDABC offers greater flexibility and supports more effective resource allocation. The review further reveals that operational and production efficiency is the dominant outcome of TDABC implementation, reflected in improved resource utilization, waste reduction, and process optimization. In addition, TDABC implementation is influenced by contextual factors such as process complexity, digitalization, data quality, ERP integration, and managerial support. These findings support a contingency perspective of TDABC implementation and highlight its role as a strategic management tool that contributes to organizational performance and sustainability.
DETERMINANTS OF FINANCIAL REPORT PUBLICATION ON REGIONAL GOVERNMENT WEBSITES IN CENTRAL SULAWESI Ayu Kumala Dewi; Muhammad Din; Nina Yusnita Yamin; Masruddin Masruddin
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/44nf8217

Abstract

The goal of this study is to examine how the posting of financial data on regional government websites in Central Sulawesi Province is impacted by political competitiveness, government spending, local government size, audit opinions, and local wealth. This study uses a quantitative methodology and includes all of Central Sulawesi Province's regencies and cities for the years 2022–2024. The study population consists of 12 regencies and 1 city, for a total of 39 observations. The Central Sulawesi Province's regencies and cities' websites, local revenue and spending budget documents, and yearly financial reports were the sources of the data. In this instance, the data was analyzed using WarpPLS 8.0 software and the Partial Least Squares with Structural Equation Modelling (PLS-SEM) approach. The study's findings indicate that the publication of financial reports on regional government websites is positively and significantly impacted by government spending, local government size, and audit views, but not by political competitiveness or local wealth. This study demonstrates that regional governance quality and financial management skills have a greater impact on the release of financial reports online than do regional fiscal capacity and political considerations.
CORPORATE AI ADOPTION AND FINANCIAL RISK: THE MEDIATING ROLE OF CASH HOLDING BEHAVIOR Umar Abduloh; Sri Wahyuni
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/nwtqzn82

Abstract

This study aims to analyze the effect of Artificial Intelligence (AI) adoption on corporate financial risk by considering the mediating role of cash holding behavior. The study employed a quantitative approach using secondary data derived from annual reports of non-financial companies listed on the Indonesia Stock Exchange during 2022–2024. The sample was selected using purposive sampling, resulting in 33 companies with 99 observations. AI adoption was measured using annual report text analysis, financial risk was proxied by stock return volatility, while cash holding behavior was measured using the ratio of cash to total assets. Data analysis was conducted using panel data regression with the Common Effect Model (CEM) and mediation testing. The findings reveal that AI adoption has not directly reduced corporate financial risk. However, AI adoption positively affects corporate cash holding behavior. Furthermore, cash holding behavior significantly reduces corporate financial risk. Nevertheless, cash holding behavior is unable to mediate the relationship between AI adoption and corporate financial risk. These findings indicate that AI implementation has not been fully integrated into corporate financial risk management. This study contributes to the literature on corporate AI and corporate financial policy in the context of developing countries.
ANALYSIS OF FACTORS INFLUENCING THE LEVEL OF ASSET DISCLOSURE IN LOCAL GOVERNMENT FINANCIAL REPORTS IN CENTRAL SULAWESI 2020-2024 Maulana Indri; Muhammad Din; Muhammad Ilham Pakawaru; Rahma Masdar
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/bcxkg586

Abstract

Study This aim for analyze factors that influence level disclosure asset in Report Finance the Regional Government (LKPD) related to Central Sulawesi Province covers the period from 2020 to 2024. The issue being explored arises from the demand for precise information and the inconsistencies identified in earlier studies. A quantitative method has been utilized, drawing on secondary data sourced from the LKPD and the Audit Report (LHP) compiled by the Supreme Audit Agency (BPK). The study analyzed 65 cases chosen from 12 districts and one city over a span of five years, employing WarpPLS for the analysis. Findings indicate that factors such as the size of the regional government, the region's wealth, fiscal autonomy, auditor assessments, and the intricacy of regional governance have a significant and positive influence on the degree of asset disclosure, whereas the results of audits have a negative and negligible effect. This research suggests that the internal factors within the regional government are more vital for improving asset disclosure transparency than external corrective measures.
INTERNET SEARCH INTENSITY AND FIRM VALUE: EVIDENCE FROM INDONESIA’S CONSUMER NON-CYCLICAL SECTOR (2020-2024) Lisa; Randy Kuswanto
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/a3kc3a32

Abstract

This study addresses the critical role of digital information in capital markets by analysing the impact of Internet Search Intensity (ISI) on firm value. While traditional financial metrics are well documented, the influence of online investor attention as a proxy for market sentiment remains a growing area of inquiry, particularly in the Indonesian market. This research aims to examine the effect of ISI, measured via Google Trends, on the value of consumer non-cyclical firms listed on the Indonesia Stock Exchange from 2020 to 2024. Controlling for profitability, firm size, leverage, and institutional ownership, the study employs a quantitative approach using purposive sampling, resulting in a dataset of 390 observations from 78 firms. Multiple linear regression analysis reveals that ISI significantly influences firm value, suggesting that digital search activity shapes market perception. Furthermore, profitability and firm size positively correlate with firm value, whereas leverage shows mixed effects. These findings conclude that digital information and firm-specific characteristics are pivotal in determining market valuation in the era of information technology. This research provides essential insights for investors and corporations to better navigate the digital landscape of the Indonesian capital market.
INTEGRATING ESG INTO SUSTAINABLE HRM: DIRECTED CONTENT ANALYSIS OF INDONESIAN SUSTAINABILITY REPORTS Hernanda Alfioni; Riza Aryanto
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/g5njav94

Abstract

The development of sustainability reporting in Indonesia currently does not guarantee the integration of ESG commitments into human resource management (HRM) systems. To address this issue, this study constructs and validates a new instrument to measure the maturity of ESG-HRM integration while mapping its primary gaps. The evaluation protocol assesses five domains of sustainability standards across 20 corporate sustainability reports using a double-coding scheme based on a structured codebook. Subsequently, the study employs nonparametric tests to compare the scores across domains before mapping corporate positions onto a four-quadrant matrix. The empirical results indicate that companies prioritize the disclosure of ESG commitments over their practical implementation within the HRM domain. Specifically, the scarcity of performance metrics and incentives triggers this critical integration gap. Meanwhile, governance and occupational safety disclosures display a relatively advanced level of maturity. Theoretically, these findings enrich the discourse on decoupling and institutional theories by localizing compliance gaps within a specific HR subsystem. Practically, this instrument provides a robust diagnostic tool for regulators and investors to distinguish substantive integration from administrative compliance, evaluating sustainability reporting quality and positioning remuneration system reform as the primary strategic lever.
THE MEDIATING ROLE OF SIPD IN GOVERNANCE AND FINANCIAL REPORTING QUALITY IN LOCAL GOVERNMENT Moh. Halim Halim; Riyanto Setiawan Suharsono; Ahmad Izzuddin
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/mryzmy97

Abstract

This study examines the impact of government governance on the quality of financial reporting, considering both direct effects and indirect effects through the adoption of the Regional Government Information System (SIPD). It integrates Good Governance theory with the Technology Acceptance Model within a local government context. Data were collected using a structured questionnaire from 120 employees at the Bondowoso Regency Education Office who were involved in financial management, selected through purposive sampling. The analysis used Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4.0. Results indicate that governance significantly influences SIPD implementation and directly improves reporting quality, while SIPD implementation itself strongly enhances reporting quality. The significant indirect effect of governance through SIPD indicates partial mediation, accounting for 57.2% of the total effect, suggesting that SIPD serves as a crucial transmission mechanism rather than merely a technological tool. Local governments should pursue governance reforms alongside digital investments; SIPD administrators should focus on system stability, module integration, and staff training. Additionally, the Inspektorat Daerah and the Badan Pengelola Keuangan Daerah should strengthen independent audits and standardize reconciliation processes. By conceptualizing SIPD as a mediator rather than a direct predictor of reporting quality and expanding the Technology Acceptance Model from individual to organizational levels, this research clarifies the institutional and technological pathway linking governance and reporting quality in a decentralized, moderate-capacity regency.

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