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INDONESIA
Accounting Studies and Tax Journal
Published by PT Penelitian dan Pengembangan Ilmu
ISSN : 30321263     EISSN : 30321263     DOI : 10.62207
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Studies and Tax Journal (COUNT) is reviewed covers theoretical and applied research in the field of Accounting and Tax. As an information and communication media for practitioners, researchers and academics who are interested in the field of Accounting (Finance, Bussiness, Auditing and Tax) . COUNT Journal always publish 12 times in a year, every Month. Research Scopes: Financial Accounting, Cost Accounting, Management Accounting, Auditing, Tax, Accounting System Information, Islamic Principal Accounting, Public Sector Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 67 Documents
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THE ROLE OF QUALITY OF ACCOUNTING SYSTEMS AND INFORMATION IN OPTIMIZING OPD PERFORMANCE THROUGH DECISION MAKING (SURVEY OF SYSTEM USERS IN OPD OF CENTRAL SULAWESI PROVINCE) Monareh, Desya Marcella; Kahar, Abdul
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/877n7980

Abstract

The purpose of this study was to examine and analyze the effect of the quality of human resources in accounting, control activities and the use of information technology on the quality of cooperative financial reports in Central Sulawesi. This study uses a survey research design. The population in this study were all cooperatives operating in Central Sulawesi. The number of cooperatives operating is 59 cooperatives. The method of determining the sample in this study is purposive sampling, namely the sampling is not random and the sample is selected based on considerations or criteria that have been determined. To analyze the hypothesis, the data in this study were processed using quantitative methods with an approach or with the help of PLS ​​(Partial Least Square). The results of the study concluded that the quality of human resources in the accounting field partially has a positive and significant influence on the quality of financial statements. Control activities partially have a positive and significant effect on the quality of financial statements. The partial use of information technology has a positive and significant impact on the optimizing opd performance
FINANCIAL PERFORMANCE ANALYSIS OF FOOD AND BEVERAGE COMPANIES ON THE INDONESIA STOCK EXCHANGE Annisa, Nurul; Masruddin, Masruddin; Iqbal, Moh.; Pakawaru, Muhammad Ilham
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/bbh0f511

Abstract

This study aims to describe, analyze, interpret and describe how good or bad the financial performance of companies & Beverages listed on the Stock Exchange from 2019 to 2023. The measurement of financial performance in this study uses the financial ratio analysis method, with the current ratio method on the liquidity ratio, the total debt to asset ratio method on the Solvency Ratio and the Net return on asset method on the Profitability Ratio. And as a result, the food and beverage industry sector has become the mainstay of industrial production growth. The population of this study were 13 food and beverage companies listed on the Indonesia Stock Exchange during the 2010-2023 observation period. The sampling method used was purposive sampling, so that 9 sample companies were obtained for 5 years of observation from 2019 to 2023. The data obtained from the annual reports of sample companies downloaded from the IDX website, namely www.idx.co.id and the official website.
THE INFLUENCE OF SELF EFFICACY AND LOCUS OF CONTROL ON EMPLOYEE PERFORMANCE AT BPJS KESEHATAN Nisa, Nur Ainun; Sugianto, Sugianto; Jurana, Jurana; Mustamin, Mustamin
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/72qjsq35

Abstract

This study tends to discover the influence of Self Efficacy and Locus of Control on employee performance. The research employed a quantitative approach with data collected using questionnaires from 30 respondents, then examined using WarpPLS 7.0. The outcomes implied that Self Efficacy and Locus of Control on employee performance had a significant positive effect. Employees who have high levels of Self Efficacy aim to be more confident, proactive, and able to manage stress well, so as to increase work productivity. Meanwhile, the internal Locus of Control encourages employees to be more responsible for their work, increase motivation, and support the achievement of organizational goals. The results of this research enhance BPJS Kesehatan Palu Branch Office in improving employee performance through strengthening Self Efficacy and Locus of Control. 
ACCOUNTABILITY ANALYSIS OF FINANCIAL MANAGEMENT OF  FUND ALLOCATION IN PASANGKAYU VILLAGE Alfarizi, Muh Agung; Paranon, Selmita
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/h6c1xe80

Abstract

This research focuses on the accountability system, which is a form of accountability for the management of Pasangkayu Village funds by the Pasangkayu Regency government which is carried out starting from the planning, implementation, accountability, and supervision stages of the management of Pasangkayu village funds. The purpose of this study was to determine and analyze the accountability of the Pasangkayu village government in reporting and using the Pasangkayu village allocation fund. This research was conducted because the amount of funds budgeted by the government is vulnerable to fraud due to a lack of transparency in reporting to the public. The type of research used is qualitative research with a descriptive analysis approach. The data collection techniques used are interviews, observation, and documentation. Urban village funds are funds that come from the APBD and APBN which are included in the General Allocation Fund Post (DAU) and the General Transfer Fund. The General Allocation Fund (DAU) is a fund sourced from APBN revenue allocated with the aim of equalizing financial capacity between regions to fund regional needs in the context of implementing decentralization. While the General transfer fund comes from the APBD for shopping and development and purchasing urban village office equipment. The results of the study indicate that Pasangkayu Village is in accordance and in line with Permendagri No. 20 of 2018 from the planning, implementation, management, reporting, and accountability stages and Pasangkayu Regency Regional Regulation Number 5 of 2022 concerning Regional Budget Revenue and Expenditure.
Corruption Prevention: Government Internal Control System and Organizational Culture as Moderation Rusli, Riswandi; Yamin, Nina Yusnita; Kamase, Haryono Pasang; Betty, Betty
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/pshys616

Abstract

This study examines and analyzes the effect of government internal control systems and organizational culture interaction on corruption prevention. This research was conducted in village governments in Marawola, Dolo, and Sigi Biromaru sub-districts, Central Sulawesi, involving 150 village government officials as respondents. This research uses quantitative methods with primary data in the form of questionnaires. SmartPLS 4.0 was used as an analysis tool. The results found that a strong internal control system, as indicated by a healthy control environment and regular monitoring activities, is effective in preventing corruption. An organizational culture that emphasizes open communication and information is proven to strengthen corruption prevention efforts. However, the results of this study also show that an organizational culture that does not support the separation of duties and authorities will weaken corruption prevention efforts. These findings suggest that building a strong system is not enough, it is important to build a culture that supports transparency and accountability.
THE IMPACT OF FINANCIAL LITERACY, SOCIAL CAPITAL, AND MANAGERIAL INNOVATION ON THE FINANCIAL PERFORMANCE OF MSMEs Nursansiwi, Dwi Arini; Prathama, Baiq Desthania; Armiani, Armiani
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/y16mfx85

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economy, especially in developing countries like Indonesia. However, many MSMEs face challenges in financial management that impact their financial performance. This research aims to explore the influence of financial literacy, social capital, and managerial innovation on the financial performance of MSMEs in Indonesia. The approach used is Systematic Literature Review (SLR) with bibliometric analysis, thematic analysis and content analysis of 29 relevant scientific articles. Data were collected from international databases such as Scopus and Web of Science, with a focus on publications between 2002 to 2024. Findings show that financial literacy and social capital significantly improve the financial performance of MSMEs, while managerial innovation serves as a mediator that strengthens the relationship. This research provides theoretical contributions by integrating the Resource-Based View, Social Capital Theory, and Dynamic Capabilities Theory, as well as practical implications for the development of more effective MSME empowerment programs. These findings are expected to help policy makers and practitioners in designing strategies that support the growth and sustainability of MSMEs.
IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING IN TOFU FACTORY WASTE MANAGEMENT: CASE STUDY OF DM93 TOFU FACTORY IN PALU CITY Simanullang, Ratih; Sugianto, Sugianto; Usman, Ernawati; Mustamin, Mustamin
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/zxg2ds46

Abstract

Waste management in the tofu industry is an important aspect in maintaining business sustainability and environmental sustainability. Solid waste from tofu production can be reused, while liquid waste often becomes a source of pollution if not managed properly. Environmental accounting is an important tool in recording and measuring environmental costs associated with waste management, but its application in small industries is still limited. Method: This study uses a qualitative approach with a phenomenological method. Data were collected through interviews with factory owners, employees, and the surrounding community, as well as direct observation and analysis of financial report documents. Data analysis was carried out through data reduction, data presentation, triangulation, and drawing conclusions. Results: The results of the study indicate that the DM93 Tofu Factory has managed solid waste well by utilizing tofu dregs as animal feed. However, liquid waste management still faces challenges, especially in the effectiveness of the Wastewater Treatment Plant (WWTP). In addition, the application of environmental accounting is still very limited, where environmental costs are not explicitly recorded in the financial statements. The main challenges in implementing environmental accounting include the lack of understanding of business owners, the absence of regulations requiring the recording of environmental costs, and financial limitations for investment in waste management.
TAX AVOIDANCE AND EVASION IN THE DIGITAL ECONOMY: CHALLENGES AND SOLUTIONS Judijanto, Loso
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/hyg6z165

Abstract

The rapid development of the digital economy has fundamentally changed global business models, creating new challenges in taxation that affect tax compliance and tax avoidance in cross-border digital companies. This research aims to analyze the effectiveness of digital tax policies in suppressing tax avoidance and evasion practices through a Systematic Literature Review (SLR) approach. Using data from various leading academic sources, this research identifies digital tax policy trends, their impact on tax compliance, and the challenges faced in their implementation. The results show that although policies such as the Digital Services Tax (DST) and digital Value Added Tax (VAT) have the potential to increase tax revenues, they often face resistance from multinational companies and challenges in implementation in developing countries. This research recommends increasing international cooperation, transparency in tax reporting, and the use of advanced technology to increase the effectiveness of digital tax policies in the digital economy era.
PENGARUH SOCIETY 5.0 DAN LITERASI DIGITAL TERHADAP KUALITAS PELAYANAN PUBLIK PADA PT PELNI KOTA PALU Nurwahidah, Nurwahidah; Masdar, Rahma; Kahar, Abdul; Meldawati, Lucyana
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/jk809d72

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Society 5.0 dan Literasi Digital terhadap kualitas layanan publik di PT PELNI Kota Palu. Menggunakan pendekatan kuantitatif dan data Primer dengan fokus pada Pelanggan yang pernah memesan Tiket Kapal Pelni secara online dengan jumlah populasi sebanyak 20.141 orang dari data pelanggan satu tahun terakhir dengan perhitungan sampel menggunakan rumus Slovin dan Aksidental Sampling dengan sampel akhir sebanyak 61 responden. Hasil penelitian menunjukan bahwa variabel utama yang dianalisis, yaitu Society 5.0 dan Literasi Digital berperan dalam meningkatkan Kualitas Layanan Publik, dimana Society 5.0 dan Literasi Digital mempengaruhi Kualitas Pelayanan Publik. Penelitian ini diharapkan dapat memberikan wawasan mendalam tentang bagaimana penerapan teknologi digital dan transparansi dalam pelayanan publik berdampak pada kepuasan masyarakat serta akuntabilitas layanan yang diberikan oleh PT PELNI. Selain itu, penelitian ini juga akan memberikan rekomendasi untuk implementasi yang lebih efektif dari Society 5.0 dan Literasi Digital guna meningkatkan kualitas layanan publik di masa depan.
PENGARUH KECEPATAN LAYANAN DAN KINERJA PEGAWAI TERHADAP EFEKTIVITAS PELAYANAN PUBLIK DENGAN MENGGUNAKAN APLIKASI SANGU PALU DAN APLIKASI SIPD (STUDI PADA KELURAHAN SE-KECAMATAN PALU TIMUR) Fadillah, Raehan; Masdar, Rahma; Mattulada, Andi; Masruddin, Masruddin
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 2 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/2jwpkj27

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kecepatan layanan dan kinerja pegawai terhadap efektivitas pelayanan publik dengan aplikasi sangu palu dan aplikasi SIPD. Menggunakan pendekatan kuantitatif dan data primer dengan fokus pada pegawai kelurahan se-kecamatan palu timur dengan jumlah populasi 118 orang pegawai dengan perhitungan sampel menggunakan purposive sampling dan hasil akhir sebanyak 44 responden. Hasil penelitian menunjukkan bahwa variabel utama yang dianalisis, yaitu kecepatan layanan dan kinerja pegawai berperan dalam meningkatkan efektivitas pelayanan publik. Penelitian ini diharapkan  dapat memberikan wawasan mendalam tentang bagaimana penerapan aplikasi sangu palu dan SIPD terhadap efektivitas pelayanan publik. Selain itu, penelitian ini juga akan memberikan rekomendasi lebih lanjut mengenai implementasi yang lebih efektif dari kecepatan layanan dan kinerja pegawai dalam meningkatkan efektivitas pelayanan publik.

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