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Journal of International Accounting, Taxation and Information Systems
Published by CV. Proaksara Global Transeduka
ISSN : -     EISSN : 3048085X     DOI : https://doi.org/10.70865/jiatis
Core Subject : Economy, Science,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of International Accounting, Taxation and Information Systems is a peer-reviewed open-access journal which publishes result from scientists and engineers from the fields of accounting, taxation, economics and information systems. Every submitted manuscript will be reviewed by at least two peer-reviewers using the double-blind review method. This journal is published Quarterly, (February, May, August, and November) Every year.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 12 Documents
 1   2 
Search results for , issue "Vol. 1 No. 3 (2024): August" : 12 Documents clear
The Impact of Disclosures on Green Accounting, Corporate Social Responsibility, and Corporate Governance on Stock Returns Safitri, Yasmin; PurwohediMurwanigsari, Unggul; Yusuf, Muhammad
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.56

Abstract

This research investigates the impact of disclosing sustainability reports, encompassing Environmental, Social, and Governance (ESG) aspects, on stock returns. Environmental factors are represented by green accounting, social by corporate social responsibility, and governance by corporate governance. The study employs quantitative methods using secondary data from sustainability reports of companies listed on the ESG Leaders index from 2017 to 2022 (total of 138 samples). Descriptive statistical analysis of panel data using Eviews 12 software was conducted. Results indicate that while green accounting does not significantly influence stock returns, both corporate social responsibility and corporate governance have a positive impact. This study suggests that companies can enhance their ESG reporting to cultivate a positive stakeholder image and potentially increase stock returns.
The Influence of Work Stress and Organisational Culture on Production Employees Performance of PT Kayika Waskita Indonesia Jombang Putri, Ika Oktavia; Prasetyo, Deni Widyo
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.57

Abstract

The aim of this research is to explore how work stress and organisational culture impact the job performance of production staff at PT Kayika Waskita Indonesia in Jombang. Data gathering involves the distribution of questionnaires, conducting interviews, observations, and documentation.   This study utilizes quantitative methods with a descriptive approach to provide an overview of the research subject based on collected data or samples.   The target population consists of production employees at PT Kayika Waskita Indonesia in Jombang. Probability sampling technique is employed to select a sample of 80 employees.   Data analysis includes validity and reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis testing using t tests, and determination of the coefficient of determination (R²) with the assistance of SPSS 21 software. The findings indicate that work stress negatively and significantly affects the performance of production employees at PT Kayika Waskita Indonesia in Jombang, whereas organisational culture has a positive and significant impact on their performance. 
Analysis of Pension Fund Payment Data Processing Information System Design Antari, Primadela; Bufra, Fanny Septiani; Andesti, Cyntia Lasmi
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.58

Abstract

Research has been carried out at PT. Pos Indonesia (Persero) Lubuk Sikaping, and problems were found regarding the processing of pension fund payment data, where data processing was still manual and data storage still used folders and stored in filing cabinets. The report creation process is long and inefficient. In writing this research using the SDLC development method (System Development life Cycle) using the Visual Basic 6.0 programming language. In the results of this research, the design analysis used is the Information System Flow. The results of this research are a new system that has the advantage of minimizing the risk of errors or errors error which occurs in processing pension fund payment data as well as assisting in preparing reports and archiving data. It is hoped that PT Pos Indonesia (Persero) Lubuk Sikaping can apply and use this new system and can overcome problems in processing data on pension fund payments.
Analysis of The Impact of Political Connections and Ownership Structure on Corporate Performance (A Study on Companies Listed on BEI 2015-2019) Zen, Fadia; Murdiono, Achmad; Istanti, Lulu Nurul; Pradana, Deni Bagas; Nofianti, Siska Krisdiana
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.59

Abstract

The aim of this study is to understand the differences in the impact of government and political connections, considering various ownership structures, leverage, and company size, on corporate performance. Focusing on political connections during the Jokowi regime, we analyze based on 2843 observations of companies listed in Indonesia. Additionally, we use OLS regression and address endogeneity problems with Robust Standard Error, resulting in new regression outcomes free from endogeneity issues. Our findings indicate that in the Jokowi regime, political connections significantly enhance corporate performance. Furthermore, the business landscape in Indonesia is dominated by conglomerates, family-owned businesses, and politicians. These findings can assist regulators and standard setters in considering future ownership structures, especially in state-owned enterprises, tender restrictions, and good corporate governance supervision, helping to devise the best strategies to improve welfare and reduce the excessive control of conglomerates in Indonesia. Instead of incremental work, this study focuses on corporate performance from a broader dimension of political connections, also examining the influence of other variables central to numerous research studies.
The Influence of Financial Technology on the Performance of MSMEs in the Regency Blitar : Effect Financial Literacy Mediation Murdiono, Achmad; Zen, Fadia; Istanti, Lulu Nurul
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.60

Abstract

The Pancasila democratic economic system places MSMEs as one of the ideal locomotives for driving the national economy. Financial technology (Fintech) presents a paradigm shift in the financial and business sectors, one of which is the development of Fintech in the MSME scale industry. The focus object in this research is Blitar district MSMEs administrators who use fintech under the coordination of the Blitar District MSMEs and MSMEs Service. From variable testing, we can find out the impact of financial technology on the performance of MSMEs with financial literacy as a mediating variable. This research uses a quantitative approach which is descriptive, meaning that data analysis is quantitative, data collection uses research instruments which are also used to examine populations and samples to test the hypotheses that have been applied. The research results show that Fintech does not affect the performance of MSMEs and financial literacy is able to moderate the influence of Fintech on the performance of MSMEs. Variables such as sales turnover, profitability and asset growth do not show significant differences between MSMEs that use Fintech and those that do not use Fintech. These findings indicate that the benefits of Fintech have not been fully felt by MSMEs.
The Influence of Corporate Governance, Intellectual Capital and Corporate Social Responsibility on The Financial Performance of Pharmaceutical Companies on The Indonesia Stock Exchange Suaidah, Yuniep Mujati
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.61

Abstract

This study aims to test and prove the effect of corporate governance, intellectual capital, and Corporate Social Responsibility on the financial performance of the pharmaceutical sector. This research is descriptive and quantitative. Secondary data sources were used with documentation data collection techniques. The sampling technique was purposive sampling, with criteria including pharmaceutical sector companies that published complete financial reports from 2010 to 2023, resulting in a sample of 135 financial reports. The results indicate that corporate governance does not affect financial performance, implying that pharmaceutical companies are less able to build governance to improve financial performance. Intellectual capital affects financial performance, indicating that pharmaceutical sector companies can utilize resources to improve financial performance. Corporate Social Responsibility affects financial performance, meaning that the responsibilities carried out by companies in terms of economic, social, and environmental aspects can improve financial performance.
Internal Factors Within an Auditor Influence the Quality of the Audit Maulana, Aldya Rizky; Siahaan, Magda; Nauli, Theonino David
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.62

Abstract

This research aims to obtain empirical evidence about the influence of independence, professionalism, professional scepticism, competence, experience, and auditor integrity on audit quality. The object of this research is a public accountant who works as an auditor. The sample used in this research was 64 respondents. The data in this research was obtained using a questionnaire distributed to public accountants who were willing to provide answers. The results of this research show that independence, professionalism, and professional scepticism have no effect on audit quality, and competence, experience, and auditor integrity have a positive effect on audit quality. That is because independence, professionalism, and professional scepticism are elements that are automatically inherent in an auditor when carrying out their duties, so they do not affect the quality of the auditor's audit; apart from these three factors, other factors greatly influence the quality of the auditor.
Literature Review of Fixed Asset Intensity on Tax Aggressiveness Feni, Moi
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.63

Abstract

This study aims to examine the effect of fixed asset intensity on tax aggressiveness. Tax has become one of the problems that are widely handled in a country. One of the state revenues comes from taxes, without society there would be no taxes. Tax can be interpreted as a collection made by the government with the aim of realising a prosperous society. The independent variable in this study is fixed asset intensity, while the dependent variable is tax aggressiveness. The results showed that the fixed asset intensity variable did not all have a significant positive effect on tax aggressiveness.
The Influence of BTS as Tokopedia Brand Ambassador on Customer Loyalty Nabilla, Zulfa; Prasetyawati, Happy
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.64

Abstract

In this modern era, the use of the internet seems to be human daily food. There is no day without opening the internet, starting from news, information, entertainment and even shopping can be accessed via the internet. Tokopedia is an e-commerce that is quite influential in Indonesia today, this cannot be separated from a marketing communication strategy which is a tool to influence others, provide information and spread the promotion in marketing activities so that success occurs within the company. Tokopedia made Bangtan Sonyeondan or BTS, commonly known as its brand ambassador, as a marketing communication strategy in improving the brand image and loyalty of Tokopedia customers. The current study aims to determine the effect of BTS as a Brand Ambassador at Tokopedia on customer loyalty. The theory used in this research is Uses And Gratification theory. The results of the study show that BTS as Tokopedia's Brand Ambassador has a positive and significant influence on Customer Loyalty.
The Influence of Work Discipline and Work Motivation on Employee Work Productivity (Study at UD. Primacon Paving) Prasetiyo, Dimas Eka; Prasetyo, Deni Widyo
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.65

Abstract

The main objective of this study is to examine how work discipline and motivation affect the work productivity of production employees at UD. Primacon Paving. An explanatory research approach is employed, involving field data collection.   The target population consists of 47 employees working in the production department at UD. Primacon Paving Kepuh Kembeng. The researchers utilised multiple Linear Regression statistical methods and hypothesis testing to analyse the data, as well as the coefficient of determination.   The study findings suggest that maintaining good work discipline can positively influence the work productivity of employees at UD. Primacon Paving Kembeng, while high levels of work motivation can lead to increased Employee Work Productivity at UD. Primacon Paving Kembeng.

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