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INDONESIA
Journal of Accounting Inaba
Published by Universitas Indonesia Membangun
ISSN : 28297040     EISSN : 28295404     DOI : https://doi.org/10.56956/jai.v2i02
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of accounting Inaba (JAI) comprises various topics of Accounting, all of those areas include; Financial Accounting and Auditing Management and Cost Accounting Taxation Accounting Information System and Information Technology Sharia Accounting Public Sector and Government Accounting Investment, Capital Market, Banking Financial Technology, Accounting for Cryptocurrency, etc. However, this journal warmly welcomes other issues to broaden accounting science
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 39 Documents
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Liquidity In Its Influence On Tax Aggressiveness Nurfadillah, Ceri Febriani; Achmad Subagdja; Syahrudin, Muhammad
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.380

Abstract

Indonesia is a developing country with rapid economic growth. One of the biggest sources of state revenue today is tax. Many cases of tax aggressiveness have occurred in Indonesia, even to the detriment of the state with a fantastic amount of money. This study aims to examine the effect of liquidity, measured using the current ratio (CR), on tax aggressiveness, measured using the effective tax rate (ETR). The research method used is quantitative with an associative descriptive analysis approach. The population consists of 78 consumer goods industry manufacturing companies, with a research sample of 23 companies and a total of 92 data points. The data analysis technique used is panel data regression analysis with estimation through the Random Effect Model (REM), tested using Eviews 12 software. The results showed that the level of liquidity does not have a significant effect on tax aggressiveness, this is evidenced based on the hypothesis test that has been carried out
The Impact Of Profitability Ratios On The Timeliness Of Financial Reporting Guna Ismawan; Wiwit Pawitri; Syahrudin, Muhammad
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.381

Abstract

Information delays will have a negative impact on the company, because the information in the financial statements contains good news and bad news that can influence investment decisions. The purpose of this study was to determine how the influence of the Profitability Ratio on the Timeliness of Financial Reporting in Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period. The method used in this research is quantitative using associative descriptive research. The sampling technique used in this study used purposive sampling technique. Samples in the study obtained through sample selection criteria obtained 9 manufacturing companies with a total of 45 samples. The data source obtained from this research is secondary using financial reports from 9 companies according to the sampling criteria from 2018 to 2022. Logistic Regression Analysis was used in this study. The results showed that ROA, ROE had no partial or simultaneous effect on the timeliness of reporting financial statements in manufacturing companies listed on the IDX for the period 2018 to 2022.
Information Technology Adoption And Operational Performance In State Tax Administration: Evidence From Osun State, Nigeria Olumoh, Yusuf Alabi; Sanni, Mubaraq
Journal of Accounting Inaba Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i1.409

Abstract

The modernization of tax administration through information technology (IT) has become critical for improving the operational performance of tax authorities globally. Many States Internal Revenue Services have been encountering challenges on adoption and implementation of information technologies in tax processes, collections and compliance, due to its complexities, weak tax legislation and enforcement, which in turn reduce the operational performance of state revenue agencies. Given these issues, this study examines the role of IT adoption in enhancing the operational performance in the Osun State Tax Administration. The study population comprised 528 staff of Osun State Internal Revenue Service (OIRS), and using Taro Yamane's formula, a sample size of 228 was determined. Data was collected through a structured questionnaire and analyzed using Covariance-Based Structural Equation Modeling (CB-SEM). The study’s path coefficient result of 0.913 showed a strong and statistically significant positive relationship between Information Technology and operational performance. The study concludes that the adoption of modern IT solutions is crucial to the effectiveness of tax administration in Osun State. It demonstrates that investments in technology not only improve internal operational processes but also build public trust and compliance among taxpayers. The study recommends that OIRS and similar revenue agencies in Nigeria enhance operational performance and ensure sustainable revenue growth by investing in robust digital infrastructure and cybersecurity frameworks to safeguard taxpayer data; promoting taxpayer education to boost digital literacy and engagement; and strengthening strategic partnerships with technology providers alongside regular capacity-building initiatives for staff.
The Quality of Internal Audit Implementation is Affected By The Competence And Objectivity of Internal Auditor at PT Sarana Panca Nusantara Ramadhan, Muhammad Mulia
Journal of Accounting Inaba Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i1.429

Abstract

The Competence and Objectivity of Internal Auditors play a critical role in supporting the advancement and effectiveness of an organization. Auditor competence enables the execution of audit activities in a more effective and efficient manner, thereby contributing positively to the organization’s overall performance. This study aims to examine the extent to which Competence influences the Quality of Internal Audit Implementation, to assess the impact of Objectivity on audit to assess how objectivity affects audit quality, and to evaluate the combined effect of Competence and Objectivity on the overall Quality of Internal Audit Implementation. The research method used is quantitative descriptive with data collection techniques through the distribution of questionnaires with a sample size of 41 people. Data analysis was carried out using multiple regression tests, determination coefficient tests and hypothesis tests. The findings of the study indicate that Auditor Competence has a significant effect on the Quality of Internal Audit Implementation. Similarly, internal auditor objectivity also exerts a significant influence on audit quality. Furthermore, both Competence and Objectivity collectively contribute to the effectiveness and Quality of Internal Audit Implementation. The implications of the research for those being audited use common and easy-to-understand language so as not to cause misinterpretation.
Disparity Analysis Of Foreign And Domestic Investment Realization In West Bandung Regency 2024 Surya, Sarjito; Ramadhan, Muhammad Mulia; Wahyudin, Dikdik; Somantri, Asep; Sukanta, Tuntun Ariadi
Journal of Accounting Inaba Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i1.430

Abstract

This study aims to analyze the disparity in the realization of Foreign Direct Investment (FDI) and Domestic Direct Investment (DDI) across subdistricts in West Bandung Regency in 2024. Investment plays a vital role in supporting regional economic development; however, its distribution tends to be uneven, potentially widening interregional development gaps. This research uses a quantitative descriptive approach, employing secondary data sourced from regional investment reports. To measure investment disparity, the Lorenz Curve is applied, providing a visual representation of inequality in investment distribution among subdistricts. The analysis reveals a notable disparity in both FDI and DDI realization, with investment concentrated in specific subdistricts that possess better infrastructure, accessibility, and economic facilities. These findings highlight the urgency for more inclusive and regionally balanced investment policies to reduce spatial inequality and promote equitable development in West Bandung Regency.
Driving Factors Of Intellectual Capital In A Literature Review Kasir, Kasir
Journal of Accounting Inaba Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i1.432

Abstract

This research is in the form of a literature review in the field of financial accounting which aims to determine what factors are influenced by intellectual capital and how the research results are. This research employs a qualitative method utilizing a literature approach via a literature review. Where the articles studied were 43 articles sourced from emerald.com, elseiver.com, springer.com, googleschoolar.com and other websites by filtering research titles and using the keyword "Intellectual Capital" from 2019 to 2023. The results of the study indicate that intellectual capital and its components have a positive and significant influence on financial and company performance/efficiency, in addition to company innovation, financial reporting, entrepreneurial interest and technology and a small part on other factors such as competitiveness, informal economy, cost audits, strategic alliances, management control systems, business strategies, corporate governance, knowledge generation equity capital costs and scientific papers. And for further studies the author suggests factors that influence intellectual capital which are equipped with country studies.
Tax Avoidance In Healthcare Sector Companies: An Analysis Of Sales Growth, Capital Intensity, and The Moderating Role Of Institutional Ownership Putri, Anggitha Wiguna; Syahrudin, Muhammad; Sari, Laras Angelia Nirwana
Journal of Accounting Inaba Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i1.486

Abstract

This study aims to analyze the effect of sales growth and capital intensity on tax avoidance, with institutional ownership as a moderating variable, in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The research employs a quantitative approach with a descriptive-associative design. Secondary data were obtained from company financial statements, with a total of 39 observations selected using purposive sampling. The analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with EViews 13 software. The findings reveal that sales growth and capital intensity have no significant effect on tax avoidance. Furthermore, institutional ownership does not moderate the relationship between sales growth or capital intensity and tax avoidance. This study offers insights for regulators to improve fiscal oversight in the healthcare sector.  This study contributes to the literature on tax governance and provides practical implications for regulators to strengthen fiscal oversight policies.
Effect Of Digital Taxation On Revenue Generation: The Mediating Role Of Taxpayer Awareness Mustapha, Bojuwon; Akomolafe, Olayiwola Samson; Omolade, Bamisaye Theresa; Bosede, Abiloro Rafiyat; Moronke, Lawal Adenike
Journal of Accounting Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i2.494

Abstract

This study examines how taxpayer awareness mediates the relationship between digital taxation and revenue generation in Nigeria. PLS Structural Equation Modelling (SEM) was used to analyze data from tax practitioners and economists to assess the impact of mechanisms of digital taxation on public revenue outcomes. The results indicate that computerized tax law negatively and significantly affects taxpayer awareness and revenue collection, implying that rigid or poorly explained tax law reduces tax engagement and budget performance. In addition, digital tax rates have a positive and significant impact on both revenue collection  and taxpayer awareness, suggesting that open and well-structured digital tax regimes increase compliance and revenue. Taxpayer awareness is also having a positive and significant impact on revenue collection. In addition, the indirect impact of digital tax rates on revenue realization via awareness is negative, whereas the mediated impact of digital tax policies is significantly positive. The study concludes that transparent digital tax policies and high public awareness are key to improving Nigeria's digital tax revenue performance and recommends reforms to sustain this momentum.
Integrating Disaster Accounting, Climate Change Disclosure, And Climate Justice: Towards A Unified Framework For Sustainability Reporting Oyamendan, Anthony; Afolabi, Babatunde; Bamidele, Egunlusi Femi
Journal of Accounting Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i2.500

Abstract

Climate change and disasters pose growing challenges for businesses and societies. Accounting plays a key role in capturing these risks and advancing fair and sustainable responses. This study investigates how disaster accounting, climate change disclosure, and climate justice are integrated into global accounting practices. The study draws on secondary data from sustainability reports of multinational corporations and international standards such as the GRI, IFRS, and TCFD. Structured content analysis and descriptive statistics were applied to evaluate disclosure patterns across industries and regions. Findings show that climate change accounting is becoming relatively standardized. In contrast, disaster-related reporting is fragmented, and climate justice is largely absent from disclosures. Significant sectoral and regional differences were observed. Energy and manufacturing firms, and corporations in developed regions, reported at higher levels. Firms in developing economies disclosed selectively or minimally. Correlation and regression analyses confirm that industry type and geographical context strongly influence disclosure depth. The results highlight uneven global progress in embedding sustainability into accounting, with climate justice as the weakest dimension despite its importance for vulnerable communities. Harmonization of standards is urgently required to improve comparability, credibility, and equity in reporting. The study recommends that international standard setters integrate disaster accounting and climate justice into unified frameworks, that developing countries receive capacity-building support, and that governments enforce mandatory sustainability disclosures. By framing disasters and climate change through justice, accounting can help build resilience, strengthen accountability, and support sustainable development worldwide

Page 4 of 4 | Total Record : 39

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