cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Imang DP,
Contact Email
garuda@apji.org
Phone
+6285726173515
Journal Mail Official
adminojs@apji.org
Editorial Address
Perum Cluster G11 Nomor 17 Jl. Plamongan Indah, Kadungwringin, Pedurungan, Semarang, Provinsi Jawa Tengah, 50195
Location
Kota semarang,
Jawa tengah
INDONESIA
Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313392     EISSN : 30313384     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu Ekonomi dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 304 Documents
 27   28   29   30   31 
Model Strategi Penguatan Resiliensi Usaha Mitigasi Burnout terhadap Kinerja Finansial dan Kinerja Psikologis Pelaku UMKM Enny Istanti; Achmad Daengs GS; Ramadhan Kurnia Iman; Mahjudin Mahjudin; Dody Suhermawan; Moch. Rachmanday Firmansyah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2471

Abstract

Indonesian MSMEs face high work pressure due to limited capital, market competition, and daily operational demands, which have the potential to trigger burnout and threaten business continuity. This study adopted a quantitative approach with a cross-sectional survey design and employed Partial Least Squares Structural Equation Modeling (PLS-SEM) for data analysis. The findings are expected to contribute to the development of the Job Demands-Resources (JD-R) model in the context of MSMEs and provide practical insights for improving business resilience. The results indicate that burnout significantly influences business resilience. In addition, both burnout and business resilience have significant effects on the financial and psychological performance of MSMEs. Business resilience also acts as a mediating variable in the relationship between burnout and MSME performance. Thus, the success of MSMEs is not only determined by economic achievements, but also by the ability of business owners to maintain psychological health, optimize resources, build support networks, and respond to changes in the business environment in a flexible, planned, and sustainable manner in the long term more effectively.
The Impact of Digital Transformation and ESG Disclosure on Tax Avoidance: Does Audit Committee Matter? Agus Fuadi; Sindik Widati; Amelia Anggareni
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2486

Abstract

This study examines the impact of digital transformation and Environmental, Social, and Governance (ESG) disclosure on corporate tax avoidance, with the audit committee serving as a moderating variable. The increasing emphasis on corporate digitalization, sustainability reporting, and governance has created the need to understand how these factors jointly influence firms' tax behavior. This study employs a quantitative explanatory research design using panel data collected from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. Secondary data are obtained from annual reports, sustainability reports, and corporate governance reports and analyzed using panel data regression with moderation analysis. The illustrative findings indicate that digital transformation significantly reduces corporate tax avoidance by improving transparency, information quality, and internal control systems. ESG disclosure is also found to negatively influence tax avoidance, suggesting that firms with stronger sustainability commitments are less likely to engage in aggressive tax planning. Furthermore, the audit committee strengthens the negative relationships between digital transformation, ESG disclosure, and tax avoidance by enhancing monitoring effectiveness and corporate governance quality. These findings contribute to the integration of digital transformation, sustainability reporting, and governance into a comprehensive framework for explaining corporate tax behavior. The study provides practical implications for managers, investors, and regulators in promoting responsible taxation through digitalization, ESG implementation, and effective audit committee oversight.
Does Sustainability Performance Constrain Earnings Management? The Role of Board Meeting Frequency Vista Yulianti; Agus Fuadi; Ilfah Nur Azizah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2487

Abstract

The increasing adoption of sustainability practices has intensified interest in understanding their role in improving financial reporting quality. Although sustainability performance is generally expected to reduce earnings management by promoting transparency and accountability, empirical findings remain inconclusive, suggesting that corporate governance may influence this relationship. This study aims to examine the effect of sustainability performance on earnings management and to investigate the moderating role of board meeting frequency. The study employs a quantitative explanatory research design using panel data from non-financial companies listed on the Indonesia Stock Exchange during the 2021–2025 period. Data are collected from annual reports, sustainability reports, and audited financial statements and analyzed using panel data regression with moderation analysis. The findings indicate that sustainability performance has a significant negative effect on earnings management, implying that firms with stronger sustainability practices tend to exhibit higher financial reporting quality. Furthermore, board meeting frequency significantly strengthens the negative relationship between sustainability performance and earnings management, indicating that active board oversight enhances the effectiveness of sustainability initiatives in constraining managerial opportunism. These findings contribute to the corporate governance and sustainability literature by demonstrating the complementary role of governance activity in improving financial transparency. The study also provides practical implications for regulators and corporate boards by emphasizing the importance of strengthening governance effectiveness alongside sustainability implementation to support long-term corporate accountability and stakeholder confidence.
ESG Disclosure and Tax Aggressiveness under Regulatory Pressure: Empirical Evidence from IDX Companies Ahmad Bukhori Muslim; Benny Oktaviano; Immanuel Setiawan Silitonga
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2488

Abstract

This study investigates the effect of Environmental, Social, and Governance (ESG) disclosure on corporate tax aggressiveness under regulatory pressure among companies listed on the Indonesia Stock Exchange (IDX). The increasing adoption of ESG reporting and the strengthening of sustainability regulations have intensified the need to understand whether greater corporate transparency contributes to more responsible tax behavior. Using a quantitative research design, this study analyzes panel data from non-financial IDX-listed companies during the 2021–2025 period. Secondary data are collected from annual reports, sustainability reports, and audited financial statements. Panel data regression with moderation analysis is employed to examine the relationship between ESG disclosure, regulatory pressure, and tax aggressiveness while controlling for firm characteristics. The findings indicate that ESG disclosure has a significant negative effect on tax aggressiveness, suggesting that firms with higher ESG transparency are less likely to engage in aggressive tax planning. Furthermore, regulatory pressure strengthens this relationship by encouraging greater compliance with tax and sustainability regulations. These findings contribute to the growing literature on ESG and corporate taxation by demonstrating the importance of institutional enforcement in promoting ethical corporate behavior. The study also provides practical implications for policymakers, investors, and corporate managers in strengthening ESG regulations and improving tax governance to support sustainable business practices.
Do Financial Reporting Transparency and Green Accounting Reduce Tax Avoidance? The Mediating Role of Environmental Performance Dian Sulistyorini Wulandari; Neng Asiah; Elektra Naurah Salsabila
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2489

Abstract

Tax avoidance continues to attract considerable attention from regulators, investors, and other stakeholders because it affects government revenue, corporate transparency, and public trust. At the same time, increasing expectations for sustainable business practices have encouraged companies to improve financial reporting transparency and adopt green accounting as part of their environmental and governance responsibilities. However, previous studies provide inconsistent evidence regarding whether these practices genuinely reduce tax avoidance or merely serve as legitimacy mechanisms. Therefore, this study aims to examine the effects of financial reporting transparency and green accounting on tax avoidance, with environmental performance acting as a mediating variable. The study employs a quantitative explanatory research design using secondary data collected from annual reports, sustainability reports, and financial statements of non-financial companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The data are analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to evaluate both direct and indirect relationships among the variables. The findings indicate that financial reporting transparency and green accounting significantly reduce tax avoidance, while environmental performance partially mediates these relationships. These results suggest that greater corporate transparency and environmental accountability contribute to more responsible tax behavior. The study provides theoretical contributions to agency, stakeholder, and legitimacy theories and offers practical implications for regulators and corporate managers in promoting sustainable governance and ethical tax compliance.
Does Audit Quality Strengthen the Impact of ESG Disclosure on Earnings Management? Empirical Evidence Edi Triwibowo; Erlina Widayanti; Thofa Hanif Aditya
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2490

Abstract

The increasing adoption of Environmental, Social, and Governance (ESG) disclosure has intensified academic and professional interest in its role in enhancing financial reporting quality. Nevertheless, empirical evidence regarding the relationship between ESG disclosure and earnings management remains inconclusive, suggesting that additional governance mechanisms may influence this relationship. This study investigates the effect of ESG disclosure on earnings management and examines whether audit quality strengthens this relationship. The study employs a quantitative explanatory research design using panel data from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The sample is selected using purposive sampling based on data availability and reporting consistency. Panel data regression with moderated regression analysis is employed to test the direct and moderating effects, while firm size, leverage, profitability, and firm age are included as control variables. The findings indicate that ESG disclosure significantly reduces earnings management, suggesting that firms with more comprehensive sustainability disclosure exhibit higher financial reporting quality. Furthermore, audit quality strengthens the negative relationship between ESG disclosure and earnings management, indicating that high-quality external audits enhance the credibility of sustainability reporting and limit managerial opportunistic behavior. These findings contribute to the literature on corporate governance and sustainability reporting while providing practical implications for regulators, investors, auditors, and corporate managers seeking to improve reporting transparency and accountability.
Analisis Penduduk dan Dampaknya terhadap Pertumbuhan Ekonomi Kota Tual 2012 – 2024 Hasni Zubaidah Tamher; Teddy Ch. Leasiwal; Andre Sapthu
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i1.2503

Abstract

This study aims to analyze the effects of population growth, the labor force participation rate, and the level of urbanization on economic development in Tual City during the 2012–2024 period. A quantitative approach using multiple linear regression (Ordinary Least Squares/OLS) was employed to examine the relationships among the variables. The dependent variable was economic development, measured by real Gross Regional Domestic Product (GRDP) per capita, while the independent variables consisted of population growth, the labor force participation rate, and the level of urbanization. Secondary data were obtained from official publications issued by Statistics Indonesia (BPS) for Tual City and Maluku Province throughout the observation period. The results indicate that the labor force participation rate and urbanization have positive and significant effects on economic development, whereas population growth has a negative but statistically insignificant effect. These findings suggest that improvements in labor productivity and the concentration of the population in urban areas play a greater role in promoting regional economic growth than overall population growth. Therefore, development policies in Tual City should focus on improving the quality of human resources, strengthening productive sectors, and promoting balanced development across areas to transform demographic potential into sustainable economic strength.
Pengembangan Buku Saku Digital Interaktif untuk Meningkatkan Pemahaman Konsep Bunga dan Anuitas dalam Matematika Keuangan Siswa SMK Akuntansi Fita Astuti; Budi Murtiyasa
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2520

Abstract

This study aims to develop an Interactive Digital Pocket Book on the topic of interest and annuities that is valid, practical, and effective in improving the conceptual understanding of Vocational High School Accounting students. This study employed the Research and Development (R&D) method using the ADDIE model, which consists of the Analysis, Design, Development, Implementation, and Evaluation stages. The developed product was validated by a university lecturer and a teacher who assessed both content and media aspects. The product was tested on 16 eleventh-grade Accounting students at SMK Batik 2 Surakarta. The research instruments included expert validation sheets, conceptual understanding tests in the form of a pretest and posttest, and a student response questionnaire. The data were analyzed using quantitative descriptive analysis and N-Gain calculations. The results showed that the Interactive Digital Pocket Book was categorized as highly valid based on expert validation. The implementation of the product showed an increase in students’ average scores from 60.59 on the pretest to 82.13 on the posttest, with an N-Gain score of 0.53, which was categorized as moderate. In addition, the student response questionnaire obtained an average percentage of 77.83%, which was categorized as good. These results indicate that the developed Interactive Digital Pocket Book is suitable for use as a learning medium and is capable of improving students’ conceptual understanding of interest and annuities.
Analisis Pengelolaan Aset Daerah dalam Upaya Meningkatkan Pendapatan Asli Daerah Kota Tual Zainal A. Raharusun; Amaluddin Amaluddin; Yerimias Manuhutu
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i1.2504

Abstract

The optimal management of regional assets is a crucial paradigm for creating public value and fiscal independence. This study aims to analyze the influence of regional asset optimization, the regional investment climate, and institutional and human resource capacity on the increase of Local Revenue in Tual City. Employing a quantitative approach, this research analyzes quarterly data from the 2013-2024 period. A multiple linear regression analysis was applied, with local revenue as the dependent variable, while the independent variables were proxied by the ratio of asset revenue to total local revenue (X1), investment realization (X2), and civil servant qualifications and certifications (X3). The results demonstrate that all three independent variables have a positive and significant effect on local revenue. Regional asset optimization (X1) is the most dominant factor with a coefficient of 0.8945, followed by the investment climate (X2) at 0.4231, and institutional & human resources capacity (X3) at 0.0678. The study concludes that the synergy between asset optimization, creating a conducive investment climate, and strengthening institutional and human resources capacity are essential pillars for enhancing local revenue. Consequently, it is recommended that the Tual City Government prioritize the commercialization of idle assets, streamline investment permits, and implement sustainable civil service capacity-building programs.
Faktor Anteseden Penerapan Sistem Akuntansi BUMDes terhadap Kinerja Keuangan dan Kesejahteraan Masyarakat Desa Terrensia Sekar Pamastutiningtyas; Eko Pujiatmoko; Rowiyani Rowiyani; Fadhilah Afrida
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2581

Abstract

Village-Owned Enterprises, known locally as BUMDes, hold a strategic position in driving village-level economic growth and enhancing rural living standards. Despite this potential, a number of BUMDes units in Karanganyar Regency still struggle with weak accounting practices, poor-quality financial reports, and limited transparency and accountability in managing their funds. Such conditions are likely to weaken financial outcomes and, in turn, reduce the extent to which BUMDes can contribute to community welfare. This study sets out to test how the accounting systems applied by BUMDes influence their financial performance and the welfare of village communities, and further to examine whether financial performance mediates that relationship. A causal quantitative approach was adopted, drawing on primary data gathered from structured questionnaires completed by 110 BUMDes administrators—directors, treasurers, and unit managers—across Karanganyar Regency. Data processing relied on Structural Equation Modeling with the Partial Least Squares approach (SEM-PLS) using SmartPLS software. Most measurement indicators met the required thresholds for convergent validity and reliability, with the exception of item SA6 under the accounting system construct, which returned a comparatively weak loading score. Structural testing revealed that the accounting system exerts a strong, statistically significant, positive influence on financial performance, and that financial performance in turn positively and significantly shapes village community welfare. The accounting system's direct path to community welfare, however, did not reach significance. What did prove significant was the indirect pathway running through financial performance, confirming its role as a mediating variable. Overall, the results underline how important it is for BUMDes to reinforce their accounting infrastructure and financial governance in order to boost performance and deliver greater welfare benefits to village communities.

Page 30 of 31 | Total Record : 304

 27   28   29   30   31 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi More Issue