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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 9 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2025): February" : 9 Documents clear
Analysis of Cash Holding and Firm Size on Firm Value in Coal Mining Companies Listed on the Indonesia Stock Exchange Mursalini, Wahyu Indah; Sriyanti, Esi; Septiawati, Laras
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i1.74

Abstract

This study will look at the impact of cash reserves and company size on corporate value (a case study of coal mining sub-sector businesses listed on the IDX between 2017 and 2022). In this study, 17 coal mining companies listed on the Indonesian stock exchange were chosen using a purposive sample method. This research uses quantitative data. The results of the statistical research indicate that cash reserves have a considerable impact on the value of the enterprises under consideration. This is demonstrated by the t-test results: 2.549 > t-table 1.668, significance 0.014 > 0.05. Thus, it can be determined that Cash Holding influences Company Value. The statistical analysis results indicate that Firm Size significantly influences Company Value in the examined companies. This is demonstrated by the t-value of -1.801 < t-table 1.668 and a significance of 0.078 > at a significance threshold of 0.05. As a result, it is reasonable to conclude that the Cash Holding variable has a large influence on Company Value. Cash reserves and firm size have a significant impact on the value of a firm. The f test confirms this, with a significance level of 0.021 < 0.05 and an f-value of 4.182 < f-table 3.134. This is demonstrated by the R Square value of 0.154, or 15.4%, with the remaining 84.6% influenced or clarified by parameters not examined in this study, such as Net Profit Margin, Return On Assets, and Debt To Equity Ratio.
Implications of Transfer Pricing on MSMEs in the Digital Era Fitriana, Nur; Sari, Nasya Paramiya; Putri, Natasha Nadira; Adinda, Zahra
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i1.79

Abstract

In the ever-evolving digital era, MSMEs face new challenges and opportunities in managing business transactions, including the implementation of transfer pricing strategies. This research aims to provide a description of how transfer pricing strategies can affect the economy, especially MSMEs, in the digital era. This research method uses a qualitative approach. Data were analysed thematically and tested for validity through triangulation to provide a comprehensive picture of the challenges and solutions for MSMEs in implementing transfer pricing. The result of this study is that transfer pricing, while often used by large companies to shift profits to lower-tax countries, also presents challenges for MSMEs in the digital era. MSMEs face difficulties in implementing appropriate transfer pricing policies due to limited resources, knowledge, and access to technology, but digitalisation offers opportunities to manage transactions more transparently and efficiently to ensure compliance with global tax regulations. Although transfer pricing is often associated with large enterprises, MSMEs also need to understand and manage this policy carefully, especially in the increasingly globalised digital era. Technology allows MSMEs to connect with international markets, but it also brings risks related to complex taxes and regulations. Therefore, it is important for MSMEs to have a clear understanding of transfer pricing, use the right technology, and consult with tax experts in order to comply with regulations and avoid legal issues.
Forensic Investigation and Fraud Detection in Nigeria: Leveraging on Artificial Intelligence Okonta, Chukwuekwu Nordi; Nnamdi, Chiamogu Anselm
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i1.80

Abstract

Corporate fraud continues to threaten the sustainability of businesses in Nigeria, with conventional detection methods proving inadequate in addressing the complexity and scale of fraudulent activities. This study explores the role of Artificial Intelligence (AI) in enhancing forensic investigations for fraud detection within Nigerian firms. Using a documentary approach, the study examines various AI-driven technologies, including data analytics, machine learning algorithms, and predictive modeling, in improving the speed, accuracy, and efficiency of fraud detection. Findings reveal that while integrating AI in forensic investigations poses challenges, AI-powered techniques significantly enhance fraud detection by identifying anomalies, analyzing large datasets, and enabling proactive fraud prevention through continuous monitoring. The study recommends that Nigerian firms prioritize AI integration by adopting data-driven forensic frameworks and investing in predictive modeling and machine learning algorithms. Additionally, regular training for forensic teams on AI tools is essential to maximize their effectiveness. Collaboration with AI service providers and forensic experts is also crucial to developing customized AI solutions that address the specific fraud detection needs of Nigerian businesses. By embracing AI-driven forensic investigations, Nigerian firms can strengthen their fraud detection mechanisms, reduce financial losses, and enhance overall corporate governance and sustainability.
Influence of Carbon Emission Disclosure, Green Innovation, and Media Exposure on Firm Value Anggraeni, Novia; Fitriyah, Fitriyah
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i1.86

Abstract

The objective of this research is to investigate how publicizing carbon emissions, implementing eco-friendly innovations, and gaining media coverage can impact the overall worth of a company. The study involved an examination of yearly reports, sustainability reports, and company websites belonging to energy sector businesses trading on the Indonesia Stock Exchange from 2019 to 2023. This research examined 16 energy sector companies listed on the Indonesia Stock Exchange between 2019 and 2023, using a purposive sampling method. The study relied on secondary data, including annual reports, sustainability reports, and the official websites of the selected companies. This study utilizes several variables, including Carbon Emissions Disclosure (X1) as the first independent variable, Green Innovation (X2) as the second independent variable, and Media Exposure (X3) as the third independent variable. Meanwhile, Firm Value (Y) serves as the dependent variable. In this study, the research methodology involves utilizing panel data regression. EViews 12 Student Version Lite software is employed to analyze the research findings. It was determined that the Common Effect Model (CEM) performed the best among all the models evaluated. The findings of this study reveal that Carbon Emissions Disclosure, when considered individually, does not influence Firm Value. Green Innovation, on the other hand, has a partial effect on Firm Value, while Media Exposure shows no partial impact. However, when analyzed simultaneously, Carbon Emissions Disclosure, Green Innovation, and Media Exposure collectively influence Firm Value.
The Influence of Promotion Through Instagram Social Media and E-WOM on Purchase Interest in UMKM Siris Meals Jakarta Priatna, Gustinanda; Zaini, Achmad
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i1.92

Abstract

The rise of social media has transformed digital marketing strategies, with Instagram emerging as a key platform for small and medium-sized enterprises (MSME) to engage consumers. This study examines the impact of Instagram-based promotions and electronic word-of-mouth (E-WOM) on consumer purchase interest in Siris Meals Jakarta. A quantitative research approach was employed, utilizing a purposive sampling technique with a sample of 100 respondents. Data were collected through questionnaires and analyzed using multiple linear regression. The findings indicate that both Instagram promotions and E-WOM have a significant positive influence on purchase interest, both individually and collectively. The independent variables contributed 56.6% to variations in purchase interest. These results highlight the importance of optimizing Instagram as a promotional tool to enhance consumer engagement and drive sales. Based on these findings, it is recommended that Siris Meals strengthen its Instagram marketing strategy to maximize consumer reach and engagement
Firm Structural Traits and Stock Performance During and Post Covid-19 Pandemic Uwhejevwe-Togbolo, Samuel Ejiro; Efanimjor, Prince; Etu, Tedlyn Akpevwe; Emeka-Nwokeji, Nkechi Emeka-Nwokeji; Onuora, Joshua Kenechukwu
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i1.93

Abstract

The study examines the effect of firm structural traits on stock performance in a crisis period such as Covid-19 pandemic. The study assuages some firm structural traits to include profitability, firm size, firm leverage, business risk, asset structure, firm age, and market capitalization. While Stock performance is the ratio of each stock’s final price to its start price on each anniversary date. The study made use of the quantitative research which intends to adopt the use of a pairwise comparison method to examine the effect of firm structural traits on stock performance. The population of this study consisted of 108 non-financial firms (NFF) from the 10 sectors quoted firms on the floor of the Nigerian Exchange Group (NGX) with available and accessible annual reports that covered the study period of 2020, 2021, 2022 and 2023. The study acknowledged 2020-2021 as covid year, while 2022-2023 as post covid year. However, 82 firms were selected from the population of non-financial firms that existed during and post COVID-19 pandemic period. The statistical analysis to evaluate the relationship between independent and dependent variables was Generalized Method Moments (GMM) regression analysis. The findings suggest that profitability was a key factor in stabilizing stock prices during the crisis, but as the economy began to recover, other factors gained prominence, and profitability became less influential. The study concluded that during the pandemic, profitability (ROA) was crucial for stock performance, but its significance diminished post-pandemic. It was recommended in the study that firms should focus on maintaining strong profitability to stabilize stock prices. Post-pandemic, it is important to diversify focus beyond profitability as other factors may become more influential.
Analysis of Factors Affecting Work Performance Assessment Through Employee Work Targets at the Jayapura City Personnel, Education and Training Agency Sapioper, Hiskia C. M.; Yumame, Jackson
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i1.94

Abstract

The primary objective of this research is to examine the various factors that impact the evaluation of job performance based on set targets for employees at the Jayapura City Personnel, Education and Training Agency. The research methodology employed for this study involves a qualitative approach. The sources of data for the study were gathered from observations, interviews, documentation, and review of existing literature. The data analysis process consists of several stages including data presentation, data reduction, drawing conclusions, and verification. The findings of this study suggest that evaluating job performance through employee work targets aligns well with the criteria for job performance assessment. This approach allows for the measurement of job quality, productivity, teamwork, punctuality, and expertise in the role. As for internal constraints, it consists of two factors, namely from employees or staff who are considered not disciplined and obedient to existing rules and there are other work units that feel that work support facilities such as computers and network disruptions are needed to support smooth work. As a recommendation, employee performance appraisal within the Jayapura City Personnel, Education and Training Agency should be further improved and carried out properly.
The Role of IFRS 7 in Shaping Investor Behavior: The Moderating Effect of Value Relevance in Iraqi Stock Exchange (ISX) Rasheed, Hasanain Salim
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i1.96

Abstract

The study aims to explore the effect of financial disclosure under IFRS 7 on investor behavior in Iraqi stock exchange, with focusing on role of value relevance as a moderating variable. The study population was represented by Investors’ and Iraqi banking sector in ISX, while a sample of 10 banks was selected based on the ease of accessibility, continuity of their banking operations and their cooperation in providing the required data. The Smart PLS was used to analysis data. Moreover, the study was conducted retrospectively (ex- post factor), and for testing the structural model through bootstrapping analysis with 500 subsamples. The results of the study showed that market risk disclosure is important and plays a major role in investor’s decisions compared to other disclosures. In addition, liquidity risk disclosure came second after market risks, reflecting the ability of banks to meet their short-term obligations. Finally, credit risk disclosure was less influential than other disclosures, suggesting that investors in the Iraqi Stock Exchange are more sensitive to market and liquidity risks. As our results showed, banks should improve disclosure and compliance with IFRS 7 requirements in order to avoid any frailer in future. In addition, regulators and banks should work to simplify financial reports and increase their clarity for investors in the ISX.
Analysis of Capital Structure and Non Performing Loans on Financial Performance in the Activity Management Unit (UPK) of Boyolali District in 2022-2023 Irchani, Ervin
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i1.97

Abstract

This research investigates how Debt-to-Equity Ratio (DER), Equity Ratio (ER), Non-Performing Loans (NPL), and Loan Loss Provision (LLP) impact the financial performance, as measured by Return on Assets (ROA), in Activity Management Units (UPK) located in Boyolali Regency. A method of purposive sampling was employed to choose 15 UPKs from various regions within the district. Data analysis employed classical assumption tests and hypothesis testing through F-tests, t-tests, and R-square analysis. Results reveal that while Debt-to-Equity Ratio and Equity Ratio individually do not significantly affect financial performance, Non-Performing Loans and Loan Loss Provision demonstrate significant individual effects. Collectively, all four variables significantly influence Return on Assets, explaining 40.2% of financial performance variation. The study suggests improving credit analysis quality and loan write-off processes while highlighting the need for future research with extended timeframes and broader geographic samples.

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