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COUNT: Journal of Accounting, Business and Management
Published by CV Fahr Publishing
ISSN : -     EISSN : 30266130     DOI : https://doi.org/10.61677/count.vi.8
Core Subject : Economy,
Economics, Econometrics & Finance
Marketing Management Finance Management Strategic Management Operation Management Human Resource Management E-business Knowledge Management Corporate Governance Management Information System International Business Business Ethics and Sustainability Entrepreneurship Islamic management Islamic Banking Islamic Marketing Islamic Human Resources Islamic Finance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 54 Documents
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THE INFLUENCE OF THE CHARACTERISTICS OF THE BOARD OF DIRECTORS AND AUDIT COMMITTEE ON FINANCIAL DISTRESS IN INDUSTRIAL SECTOR COMPANIES ON THE IDX Maulani, Tisna; Dwiyanjana Santyo Nugroho
Count : Journal of Accounting, Business and Management Vol. 2 No. 1 (2024): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i1.218

Abstract

The influence of the characteristics of the board of directors and audit committee is very important on financial distress. This research aims to determine the effect of the size of the board of directors, independence of the board of directors, knowledge of the board of directors, size of the audit committee, independence of the audit committee and knowledge of the audit committee on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. This research uses a quantitative methodology by applying a basic correlational research approach using secondary data and documentation methods. The population is all industrial sector companies listed on the IDX. The results of this research are that the financial knowledge of the board of directors has a positive effect on financial distress in industrial sector companies listed on the Indonesian Stock Exchange 2020-2022. Meanwhile, the size of the board of directors, independence of the board of directors, size of the audit committee, independence of the audit committee and financial knowledge of the audit committee have no effect on financial distress in industrial sector companies listed on the Indonesian Stock Exchange 2020-2022.
A CRITICAL EXAMINATION OF THE NEOCLASSICAL ECONOMIC PARADIGM AND ITS EXPLANATORY POWER ON GLOBAL INCOME INEQUALITY Anton Abdulbasah Kamil; Dede Hertina
Count : Journal of Accounting, Business and Management Vol. 2 No. 2 (2024): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i2.547

Abstract

This study critically examines the theoretical limitations of the neoclassical economic paradigm in explaining global income inequality, particularly in the context of a post-pandemic, digitized, and ecologically unstable world. The research aims to deconstruct core neoclassical assumptions—such as marginal productivity theory, rational individualism, and market neutrality—and assess their relevance to contemporary inequality dynamics. Employing a qualitative method through a structured literature review of 50 high-impact academic and institutional sources, this study uses thematic content analysis to synthesize interdisciplinary critiques from political economy, ecological economics, and post-colonial theory. The findings reveal that neoclassical models fail to account for structural drivers of inequality, such as historical legacies, institutional asymmetries, digital labor dynamics, and capital accumulation beyond productivity. While neoclassical economics remains influential in shaping global development agendas, its ideological persistence often legitimizes unequal outcomes rather than resolving them. The novelty of this research lies in its conceptual framework, which integrates fragmented critiques into a cohesive theoretical challenge to economic orthodoxy and links inequality to global issues like platform labor, climate migration, and fiscal erosion. As global inequality deepens despite overall economic growth, this study highlights the urgent need to shift towards more pluralistic and inclusive economic thinking. In conclusion, rethinking foundational economic theory is critical to formulating policies that promote equity, sustainability, and justice on a global scale.
AN EMPIRICAL ANALYSIS OF THE IMPACT OF TAX PLANNING ON CORPORATE TAX LIABILITY Linatul Uyun
Count : Journal of Accounting, Business and Management Vol. 2 No. 2 (2024): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i2.548

Abstract

This study aims to empirically examine the effect of tax planning on corporate tax liability among non-financial firms listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022. Motivated by Indonesia’s post-pandemic fiscal reforms, particularly the implementation of the Harmonized Tax Law (UU HPP), this research addresses the gap in empirical literature on how tax planning operates in emerging markets with evolving regulatory structures. The study employs a quantitative explanatory approach using panel data regression (fixed-effects model) on 240 firm-year observations. Tax planning is proxied by Book-Tax Differences (BTD), while corporate tax liability is measured through the Effective Tax Rate (ETR). The findings reveal a significant negative relationship between BTD and ETR, indicating that firms engaging in higher levels of tax planning are able to reduce their reported tax liabilities. Control variables such as profitability (ROA) also show a significant influence, whereas firm size and leverage do not. The novelty of this study lies in its integration of recent fiscal policy shifts, firm-level financial indicators, and governance perspectives within the Indonesian context—an approach not widely explored in previous literature. Additionally, by focusing on a post-reform period marked by economic volatility, this study contributes contemporary evidence to the discourse on responsible and strategic tax behavior. In conclusion, tax planning proves to be an effective yet context-dependent tool for managing corporate tax burdens, with broader implications for regulatory design and corporate governance in emerging economies.
FACTORS INFLUENCING AUDIT DELAY IN PUBLICLY LISTED COMPANIES Cristino Gusmao; Aprih Santoso; Kampono Imam Yulianto; Nirsetyo Wahdi
Count : Journal of Accounting, Business and Management Vol. 2 No. 3 (2025): January: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.549

Abstract

This study aims to examine the factors that influence audit delay in publicly listed companies, with a specific focus on integrating corporate characteristics, auditor profiles, governance structures, and contextual variables in an emerging market setting. Employing a quantitative explanatory method, data were collected through structured questionnaires from 80 respondents comprising accounting teachers and internship supervisors in five public vocational schools (SMK) in Jakarta, which collaborate with listed companies. The data were analyzed using multiple linear regression with IBM SPSS 26 to test the effect of firm size, auditor type, governance structure, financial loss, and operational complexity on audit delay. The findings reveal that firm size, auditor type, and governance structure significantly affect audit delay, while financial loss and complexity do not show a statistically significant influence. The novelty of this study lies in its integration of vocational education perspectives into audit research and its inclusion of digital readiness and post-pandemic factors as contextual variables—elements that are still rarely addressed in previous literature. Furthermore, the study introduces an interdisciplinary lens by connecting audit performance with real-world educational experiences, offering theoretical enrichment and practical implications for improving audit timeliness. In conclusion, this research highlights the evolving determinants of audit delay beyond traditional financial indicators and supports the development of more responsive audit frameworks, especially in countries undergoing regulatory and technological transitions.
A CRITICAL REVIEW OF NORMATIVE ACCOUNTING THEORY IN THE CONTEXT OF SUSTAINABILITY REPORTING Sovannah Phengsavang
Count : Journal of Accounting, Business and Management Vol. 2 No. 2 (2024): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i2.553

Abstract

This study critically examines the alignment between normative accounting theory and contemporary sustainability reporting practices, aiming to evaluate whether current reporting frameworks such as the Global Reporting Initiative (GRI) and the International Sustainability Standards Board (ISSB) uphold ethical accountability and stakeholder inclusiveness. Employing a qualitative library research method, this paper synthesizes peer-reviewed literature, institutional reports, and academic frameworks through thematic analysis. The findings reveal a significant conceptual gap between the ethical foundations of normative theory—which emphasize fairness, long-term responsibility, and transparency—and the practice of sustainability reporting, which often prioritizes financial materiality and investor-oriented disclosures. A key novelty of this research lies in its normative critique of modern reporting frameworks, offering a structured theoretical lens to evaluate ethical shortcomings and propose more philosophically grounded reporting practices. Additionally, the study highlights the lack of integration of normative principles within professional accounting education and standard-setting processes. It contributes to global accounting discourse by emphasizing the role of moral reasoning in shaping sustainability standards and by suggesting that a more ethically committed reporting culture is essential for achieving authentic corporate accountability. In conclusion, the study advocates for a paradigm shift in how sustainability reporting is conceptualized and implemented—moving beyond compliance and technical disclosure toward a model rooted in normative ethics and stakeholder justice
THE TRANSFORMATION OF BANKING INTERMEDIATION THEORY IN THE CONTEXT OF FINTECH AND DECENTRALIZED FINANCE (DEFI) Rajib Dewan Chakma
Count : Journal of Accounting, Business and Management Vol. 2 No. 3 (2025): January: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.559

Abstract

This study aims to conceptualize a new theoretical framework for financial intermediation in response to the rise of Financial Technology (FinTech) and Decentralized Finance (DeFi), which have introduced structural and functional changes to the traditional role of banks. Classical intermediation theory, which emphasizes delegated monitoring, liquidity transformation, and maturity transformation, is increasingly insufficient to explain emerging hybrid and disintermediated financial systems. This research adopts a qualitative library-based method, using thematic literature analysis from peer-reviewed academic journals, institutional reports, and policy papers published between 2017 and 2025. The findings reveal that intermediation functions are no longer confined to traditional institutions; instead, they are distributed across smart contracts, decentralized protocols, and algorithmic platforms. A key novelty of this study lies in the articulation of “protocolised intermediation,” a concept that captures the convergence of centralized banking and decentralized architectures into hybrid financial models. The analysis also introduces a dual-axis framework to categorize intermediation based on levels of decentralization and functional transformation. Furthermore, the research synthesizes recent insights on risk governance, regulatory arbitrage, and digital trust, positioning them as critical variables in the theoretical evolution of intermediation. In conclusion, the study offers a reconceptualized understanding of intermediation theory, aligning it with the realities of the post-classical, algorithm-driven financial ecosystem. This contribution is expected to support further academic exploration and inform global financial policy debates.
A THEORETICAL ANALYSIS OF THE ROLE OF FORENSIC ACCOUNTING IN FRAUD PREVENTION IN THE DIGITAL ERA Maureen Joanna Finny; Sam Hermansyah
Count : Journal of Accounting, Business and Management Vol. 2 No. 2 (2024): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i2.560

Abstract

This study aims to develop a theoretical framework that enhances the role of forensic accounting in preventing financial fraud within increasingly digitized financial environments. With the rise of cyber-enabled fraud schemes such as identity spoofing, algorithmic manipulation, and blockchain-based laundering, traditional models like the fraud triangle and fraud diamond are no longer sufficient as standalone tools. To address this, the research applies a qualitative library research method, utilizing a systematic literature review from academic databases, professional reports, and recent scholarly publications (2018–2024). The analysis reveals that while forensic accounting theories remain relevant, they require integration with digital tools such as AI, big data analytics, and blockchain to detect and prevent modern fraud effectively. One of the study’s key findings is the lack of standardized protocols and cross-disciplinary frameworks that merge behavioral fraud theory with real-time forensic technologies. The novelty of this research lies in its proposal to reposition forensic accounting from a reactive to a proactive model by synthesizing insights from accounting, IT governance, and risk management. Furthermore, the study emphasizes the need to modernize forensic education and regulatory infrastructure, particularly in developing economies, to close the implementation gap. In conclusion, this research contributes a comprehensive and adaptive theoretical foundation that aligns forensic accounting with the dynamics of digital financial ecosystems, offering practical relevance for academics, practitioners, and policymakers in addressing global fraud challenges.
FORENSIC ACCOUNTING AS A TOOL FOR FRAUD PREVENTION: A LITERATURE REVIEW IN THE INDONESIAN CONTEXT Linatul Uyun
Count : Journal of Accounting, Business and Management Vol. 2 No. 3 (2025): January: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.564

Abstract

This study aims to explore the role of forensic accounting as a fraud prevention tool in the Indonesian context through a systematic literature review. As financial crimes become increasingly complex—especially in emerging economies like Indonesia—the application of forensic accounting is gaining relevance, yet remains underutilized. This research adopts a qualitative approach using secondary data from peer-reviewed journals, government reports, and professional publications published between 2010 and 2024. The data were analyzed through thematic content analysis to identify key issues, research gaps, and best practices. The findings show that forensic accounting in Indonesia is still at a developmental stage, hindered by regulatory ambiguity, lack of certified professionals, and limited integration with digital forensic tools. Educational infrastructure also lags behind global standards, contributing to a mismatch between academic training and market demands. A key novelty of this study lies in its contextualized synthesis, which not only examines the technical aspects of forensic accounting but also addresses institutional, educational, and cultural factors specific to Indonesia. Additionally, this research bridges forensic accounting with technological developments, advocating for the integration of data analytics and cybersecurity in audit practices. The study concludes that a holistic reform encompassing education, legal frameworks, and technological infrastructure is essential to maximize the impact of forensic accounting in curbing fraud. This paper serves as a reference point for policymakers, academics, and practitioners seeking to enhance financial transparency and accountability in emerging markets.
TRENDS IN GREEN ACCOUNTING IN THE MODERN BUSINESS WORLD: A LITERATURE REVIEW ON ITS IMPLEMENTATION AND CHALLENGES Chariya Maneekul
Count : Journal of Accounting, Business and Management Vol. 2 No. 2 (2024): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i2.565

Abstract

This study aims to explore the trends, challenges, and adoption mechanisms of green accounting in the modern business environment, particularly within small and medium-sized enterprises (SMEs) and developing economies. Utilizing a structured literature review method, the research systematically analyzed 50 peer-reviewed journal articles published between 2015 and 2024. The findings reveal that while conceptual understanding of green accounting is growing, its practical implementation remains limited due to regulatory inconsistency, lack of standard reporting frameworks, and inadequate technological infrastructure. Larger firms and multinational corporations exhibit higher adoption rates driven by external pressure and compliance needs, whereas SMEs struggle due to limited resources and weak institutional support. The study contributes novelty by integrating the perspective of digital accounting systems—such as AI and blockchain—into the green accounting discourse, offering a more scalable and data-driven approach to environmental reporting. It also bridges the gap between financial and sustainability reporting by proposing a conceptual framework that combines regulatory, technological, and organizational factors influencing adoption. This research provides actionable insights for policymakers, educators, and practitioners seeking to advance environmental transparency in financial systems. In conclusion, green accounting holds substantial potential as a strategic sustainability tool, but its success depends on regulatory clarity, technological readiness, and tailored support for smaller enterprises. The study contributes both theoretically and practically by addressing under-researched contexts and offering directions for future empirical investigation.
ANALYSIS OF THE INFLUENCE OF FINANCIAL PERFORMANCE ON STOCK RETURNS: AN EMPIRICAL STUDY IN THE BANKING SECTOR Yuni Astuti
Count : Journal of Accounting, Business and Management Vol. 2 No. 3 (2025): January: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.569

Abstract

This study aims to empirically examine the effect of financial performance indicators— specifically Return on Assets (ROA), Return on Equity (ROE), and Earnings per Share (EPS)— on stock returns in publicly listed banking companies in Indonesia during the post-pandemic recovery period (2020–2024). Using a quantitative approach with panel data regression models, including Fixed Effect and Random Effect Models, the study analyzes data obtained from audited financial statements and stock price movements published on the Indonesia Stock Exchange (IDX). The Hausman test results support the Fixed Effect Model as the most appropriate. Empirical findings reveal that ROE has a significant positive effect on stock returns, while ROA and EPS do not exhibit statistically significant influence. These results suggest that investors prioritize equity efficiency over earnings or asset utilization when assessing banking performance in uncertain economic conditions. The novelty of this research lies in its focus on the post-COVID- 19 economic context, its sector-specific approach, and the use of updated analytical methods to reevaluate traditional valuation indicators. Moreover, the study contributes to global financial literature by demonstrating that widely accepted indicators such as EPS may not consistently predict stock performance in emerging markets. In conclusion, ROE remains the most reliable indicator for predicting investor response in Indonesia’s banking sector, indicating a shift in market behavior that has both academic and practical implications. These insights are useful for investors, analysts, and regulators seeking evidence-based valuation frameworks in developing economies.

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