cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Oki Wahyu Setiawan
Contact Email
okiyusewan2020@gmail.com
Phone
+6281311722528
Journal Mail Official
tiara@ub.ac.id
Editorial Address
Jl. MT. Haryono No.165, Ketawanggede, Kec. Lowokwaru, Kota Malang, Jawa Timur 65300
Location
Kota malang,
Jawa timur
INDONESIA
Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Published by Universitas Brawijaya
ISSN : -     EISSN : 2985332X     DOI : http://dx.doi.org/10.21776/tiara
Core Subject : Economy,
Economics, Econometrics & Finance
Publish all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and Taxation.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 155 Documents
 11   12   13   14   15 
Determinants Of Interest in Using Shopee Pay Later by Kpopers Kinanti, Sevira; Wijayanti, Anita
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.162

Abstract

This study aims to examine the effect of perceived ease of use, perceived risk, habit, and financial literacy intention to use Shopee pay later by Kpopers, based on two models: Technology Acceptance Model (TAM) and Unified Theory of Acceptance and Use of Technology (UTAUT). This study applies quantitative approach, utilizing primary data derived from questionnaires. The object of this study including Kpopers purchasing merchandise through Shopee pay later feature. The sample consist of 97 respondents selected through purposive sampling, analyzed by multiple linear regression tests processed by SPSS 25. The test results exhibit that the habit has a positive effect on intention to use Shopee pay later by Kpopers while perceived ease of use, perceived risk, and financial literacy do not have a positive effect on intention to use Shopee pay later by Kpopers.
Implementation Of Time Driven Activity Based Costing In Medical Service Tariff Calculation Strategy Gravihospito, Khansa Rafi; Wulandari, Putu Prima
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.166

Abstract

Abstract: This research aims to gain a deeper understanding of the implementation of Time-Driven Activity Based Costing (TDABC) as an alternative method for calculating costs and determining hemodialysis unit rates to help hospitals determine alternative, more accurate tariff calculations by calculating costs per unit using TDABC. This research applies qualitative descriptive approach, involving data collection, data reduction, data presentation, and conclusion drawing. Data are collected through observation, interview and documentation. The research results exhibit that TDABC calculation method can be implemented in the Hemodialysis Unit of the Army Hospital Doctor Soepraoen, which replaces the inaccurate calculation method currently used by hospitals, that is difficult for the management to control service costs, estimate profit margins, control operational efficiency, and measure ROI. As such, TDABC method makes cost calculations become more accurate, and certainly makes it easier for management to conduct cost analysis that provides management information about the components that form costs in the hemodialysis unit. From this information, management can determine a more efficient strategy in controlling costs. Customer Profitability Analysis can be used as a tool to evaluate the rates set by the hospital.
Analysis Of Factors That Affect The Financial Disstress Of Life Insurance Companies Registered With The Financial Services Authority For The Period 2020 - 2022 Mufid, Muhammad Farras
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.171

Abstract

This study analyzes the variables that influence financial distress in life insurance companies. The population under study consists of life insurance companies registered with the OJK during the period of 2020-2022. The research sample comprises 37 companies with a total of 111 data observations that meet the purposive sampling criteria. The main findings indicate that profitability and capital have a negative impact on financial distress, while company size has a positive influence. Liquidity and governance do not show a significant effect on financial distress. The practical implications of these results can assist company management in decision-making to enhance financial performance.
The Effect Of Indonesia’s 2024 General Election On The Abnormal Return And Trading Volume Activity Of Infrastructure Sector Stocks Listed On The Idx Nur Hanifah; Pusposari, Devy
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 3 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.3.175

Abstract

This study identifies whether there are differences in the Average Abnormal Return and Average Trading Volume Activity before and after the 2024 presidential and legislative elections in Indonesia. The study includes samples of infrastructure companies listed on the Indonesia Stock Exchange during February 2024 and analyzes the data utilizing the Wilcoxon signed-rank test. Based on signalling theory, general elections can inform investors and affect investment decisions. However, the results of the study exhibit no significant difference yet align more with the semi-strong form of the efficient market hypothesis, where stock prices reflect all publicly available information, including expectations of government policies that impact the market. This finding also reflects the precautionary motive of investors, where market participants anticipate political uncertainty by adjusting their investment strategies before the 2024 election. This indicates that political factors affect market sentiment but do not necessarily lead to significant volatility.
The Effect Of Tax Services, Tax Sanctions And Qris Im-plementation On Taxpayer Compliance In Paying Urban And Rural Land And Building Tax (Pbb P-2) In Batu City With Taxpayer Awareness As A Mediation Variable (Study At The Batu City Revenue Agency In 2022-2023) Meuthia Salwa Kamilla
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.176

Abstract

This study analyzes the effect of tax service quality, tax sanctions, QRIS implementation, and taxpayer awareness on taxpayer compliance in paying Urban and Rural Land and Building Tax (PBB-P2) in Batu City. This research approach uses the Planned Behavior theory with the addition of taxpayer awareness as a mediating variable. The quantitative research method with data collection through a survey of 100 Batu City taxpayers. Data analysis was done using simple linear regression techniques and path analysis tests. The study results indicate that the quality of tax services, tax sanctions, and QRIS implementation significantly affect taxpayer compliance. In addition, taxpayer awareness is proven to be a mediating variable that strengthens the relationship between these factors and taxpayer compliance. The conclusion of this study is the importance of improving service quality, strict sanctions, and adopting payment technology such as QRIS to support taxpayer compliance.  Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan perpajakan, sanksi perpajakan, penerapan QRIS, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan Perkotaan (PBB-P2) di Kota Batu. Pendekatan penelitian ini menggunakan teori Planned Behavior dengan penambahan kesadaran wajib pajak sebagai variabel mediasi. Metode penelitian yang digunakan adalah kuantitatif dengan pengumpulan data melalui survei terhadap 100 wajib pajak Kota Batu. Analisis data dilakukan dengan menggunakan teknik regresi linier sederhana dan uji analisis jalur. Hasil penelitian menunjukkan bahwa kualitas pelayanan perpajakan, sanksi perpajakan, dan penerapan QRIS berpengaruh signifikan terhadap kepatuhan wajib pajak. Selain itu, kesadaran wajib pajak terbukti menjadi variabel mediasi yang memperkuat hubungan antara faktor-faktor tersebut dengan kepatuhan wajib pajak. Kesimpulan penelitian ini adalah pentingnya peningkatan kualitas pelayanan, sanksi tegas, dan adopsi teknologi pembayaran seperti QRIS untuk mendukung kepatuhan wajib pajak.
An Analysis Of The Implementation Of The Erp-Sap System In Improving The Quality Of Coso-Based Accounting Information At Perum Jasa Tirta 1 Malang. Ramadhani, Azzah Dzakiyah; Pusposari, Devy
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.178

Abstract

This study aims to analyze the implementation of the ERP-SAP system to improve the accounting information quality of Perum Jasa Tirta I Malang. This study applies a qualitative method with a descriptive approach, in which information is collected through semi-structured interviews and direct observation of relevant staff in the accounting division. The analysis is based on COSO theory to evaluate internal controls that support ERP-SAP implementation in the context of accounting information quality, including aspects of relevance, reliability, comparability, verifiability, timeliness, and understandability. The results exhibit that the implementation of ERP-SAP results in a positive effect in terms of time efficiency, accuracy of financial reports, and the ability to make real-time data-based decisions despite the challenge in human resource (HR) adaptation that needs resolution to maximize the use of the system. Based on the findings, it is recommended that companies provide more training for employees and improve supervision mechanisms to ensure the effectiveness of the ERP-SAP system in producing accurate and timely information
The Application Of Data Analytics In The External Audit Activities Of Public Accounting Firms In Indonesia: The Levels Of Auditor Adoption And Perception Yosua Aurelio; Muhammad Tojibussabirin
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.181

Abstract

This study discusses the application of data analytics in the external audit activities carried out by one of the Big Four public accounting firms in Indonesia, EY Indonesia. The objective is to analyze how this technology enhances its efficiency and effectiveness in detecting frauds and data anomaly, including its adoption level among auditors, as well as to identify strategies to optimize the firm’s external audits and practices. This qualitative study uses primary data acquired from open questionnaires distributed to the firm’s external auditors as the respondents and secondary data form the firm’s published reports and official articles. The results of the analysis suggest that the adoption rate of data analytics in the external audit activities carried out by EY Indonesia has reached a significant level, providing various benefits in the process. The informants also agreed that data analytics improves audit efficiency, effectiveness, and quality. This technology enables work hour reduction, data analysis automation, and more accurate error and anomaly detections. In addition, the technology supports deeper analysis based on accurate data. However, this study also recognizes challenges such as the necessity of adapting the auditors’ skills in the mastery of the new technology and ensuring the completeness and accuracy of the analyzed data. The conclusion is that, although data analytics has positively contributed to external audit’s efficiency, effectiveness, and quality, further optimization is required, particularly through better trainings and infrastructure developments.
The Effect of Debt Default, Prior Loss, and Prior Opinion on Going Concern Audit Opinion Aulia, Faiza Hikma; Andayani, Wuryan
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.183

Abstract

This study aims to empirically prove the effect of debt default, prior loss, and prior opinion on the acceptance of a going-concern audit opinion based on agency theory. This study applies a quantitative approach, involving samples of 204 infrastructure companies listed on the Indonesia Stock Exchange in 2020-2023, selected based on established criteria through purposive sampling. The results of the logistic regression analysis show that the default of debt does not affect the acceptance of a going-concern audit opinion. In contrast, prior loss and prior opinion have a significant positive impact on the acceptance of a going-concern audit opinion.
The Effect Of Profitability And Tax Avoidance On Firm Value With The Moderating Role Of Board Of Directors’ Gender Diversity Hambra, Nawat Qisthi Al-Izzatil; Rachman, Helmy Aulia
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 3 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.3.185

Abstract

This study aims to provide empirical evidence on the effect of return on assets (ROA), return on equity (ROE), and tax avoidance on firm value, as well as the moderating role of board of directors’ gender diversity in these relationships. The background of this research is based on studies examining the effect of profitability and tax avoidance on firm value, which have reported mixed findings. The data were obtained from 51 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period and analyzed using multiple linear regression and moderated regression. The results show that ROA has a significant effect on firm value, ROE has a significant effect on firm value, and tax avoidance has a significant effect on firm value. Furthermore, board of directors’ gender diversity does not moderate the effects of ROA, ROE, and tax avoidance on firm value.
The Effect Of Company Growth, Environmental Performance, And Profitability On Company Value In Mining Industry Companies Listed On The Indonesian Stock Exchange For The Period 2020-2022 Fachrezi, Athallah; Affandy, Didied Poernawan
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 3 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.3.186

Abstract

Company value is an important indicator for company owners and investors, as a high company value will increase shareholder wealth. This study aims to examine the influence of company growth, environmental performance, and profitability on company value among mining companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The research employed a quantitative method using secondary data from 17 mining companies listed on the IDX, yielding 51 observations. The results show that company growth and environmental performance do not significantly influence company value, whereas profitability has a significant positive effect. This indicates that higher profitability is associated with higher company value.

Page 13 of 16 | Total Record : 155

 11   12   13   14   15 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2026): TIARA In Press Vol. 3 No. 4 (2025): TIARA Vol. 3 No. 3 (2025): TIARA Vol. 3 No. 2 (2025): TIARA Vol. 3 No. 1 (2025): TIARA Vol. 2 No. 4 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Vol. 2 No. 3 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Vol. 2 No. 2 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Vol. 1 No. 4 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) More Issue