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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 14 Documents
 1   2 
Search results for , issue "Vol. 2 No. 3 (2025): August" : 14 Documents clear
Determinants of Savings and Loan Cooperative Development: The Role of Member Participation and Financial Literacy Nirwana, Ida; Sriyanti, Esy; Andreskhi, Fadri
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.111

Abstract

Despite their vital role in community empowerment, many cooperatives encounter challenges arising from low levels of member participation and inadequate financial literacy. These issues often hinder the effectiveness and sustainability of cooperative operations. As such, the purpose of this study was to determine the extent of the Influence of Member Participation and Financial Literacy on Cooperative Development at the Ibu Mandiri Berprestasi Cooperative, Palangki Village, Sijunjung Regency. This quantitative study involved a population consisting of 48 cooperative members. The study employed a total sampling approach for participant selection and collected data through questionnaires. The finding showed that Member Participation (X1) significantly influences Cooperative Development. Similarly, Financial Literacy (X2) demonstrated a significant impact on Cooperative Development. The F-test results indicated that both Member Participation and Financial Literacy collectively influence Cooperative Development in a statistically significant manner. The findings emphasize the need to increase member participation as well as financial literacy in order to reinforce cooperative development and guarantee durability.
The Impact of Motivation and Work Environment in Improving the Performance of Government Employees of the Hiliran Gumanti Sub-District, Solok Regency Revanda, Rivo; Yeni, Afni; Mursalini, Wahyu Indah
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.112

Abstract

The role of employee performance in organizational effectiveness is of particular importance in the public sector, where success in service delivery is critically based on human resources. Yet, many of the government institutions struggle in ensuring peak performance by their employees due to low motivation and lesser conducive workplaces environment. They can create obstacles to productivity, slow down the processes, and eventually affect the quality of public services. This study was carried out in Hiliran Gumanti District within Solok Regency to examine how motivation and workplace conditions affect the job performance of government workers. The researchers used a quantitative approach and conducted surveys using questionnaires to assess the relationships. The findings revealed that the motivation factor positively and significantly influences job performance, and therefore the alternative hypothesis is accepted. Similarly, work environment also significantly influenced employee performance, therefore, alternative hypothesis was also accepted. Moreover, results of joint analysis found that motivation and work environment together have significant effect on employee performance, which strengthens conclusion that both motivational and work environment have critical role on increasing the effectiveness of government employees.
The Influence of Institutional Ownership, Independent Commissioners and Profitability on Tax Avoidance with Firm Size as a Moderating Variable (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2019-2023) Mardiani, Isni; Pahala, Indra; Fauzi, Achmad
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.119

Abstract

This research investigates how institutional ownership, independent commissioners, and profitability influence tax avoidance practices, while examining whether firm size serves as a moderating factor in these relationships. The study focuses on banking sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. Through purposive sampling methodology, researchers selected 22 companies that met the established criteria, resulting in 110 observations across the five-year timeframe (22 companies × 5 years). The analytical approach employed hypothesis testing through t-tests and utilized Moderated Regression Analysis (MRA) to examine the moderating effects of firm size. Data processing was conducted using the E-Views 13 software application, with the Random Effect Model (REM) identified as the most suitable model after comparing various analytical approaches. The findings reveal mixed results regarding the variables' impact on tax avoidance behavior. Neither institutional ownership nor independent commissioners demonstrated significant effects on tax avoidance practices among the studied banking companies. However, profitability emerged as a significant factor influencing tax avoidance decisions. Contrary to expectations, firm size failed to moderate any of the relationships between the independent variables (institutional ownership, independent commissioners, and profitability) and tax avoidance, suggesting that company size does not alter how these factors affect tax avoidance strategies in the banking sector.
Exploring Financial Behaviour in MSME’s Sector: a Sytematic Review of Literacy, Attitude, and Gender Perspective Murdiono, Achmad; Kurniawan, Fajar Azmi; Pratikto, Heri; Hermawan, Agus
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.120

Abstract

Financial behavior is a critical aspect of economic life, particularly for actors in the micro, small, and medium enterprises (MSMEs) sector. This study aims to systematically review academic literature on the influence of financial literacy, financial attitudes, and gender role on financial behavior, utilizing a Systematic Literature Review (SLR) approach guided by the PRISMA protocol. This study was arranged to review in a systematic literature review approach, focusing on the influence of academic literature related to literacy finance, attitude finance, and gender roles in behavior finance, using a Systematic Literature Review (SLR) approach based on the PRISMA protocol. Sixty articles were selected from five academic databases (Scopus, ScienceDirect, Google Scholar, Emerald, and ProQuest), published between 2015 and 2025, and analyzed through thematic coding techniques. The results are relevant that financial literacy affects financial behavior directly and indirectly, mediated by attitude and intentions. Financial attitude is a key moderator in fostering responsible financial behavior. At the same time, gender is a moderate variable that influences the strength of the relationships among the variables. Moreover, behavioral characteristics differ among MSME actors, indicating the need for demographically contextualized interventions. This review emphasizes integrating financial literacy, attitude, and gender in shaping financial behavior. It supports the necessity for targeted financial education policies, including gender- and community-based approaches. The findings further affirm the relevance of theories such as the theory of planned behavior and mental accounting in understanding financial behavior in the digital era.
The Influence of Environmental Social Governance (ESG) Disclosure, Capital Structure, and Financial Performance on Firm Value (A Study on LQ45 Index Companies Listed on the Indonesia Stock Exchange (IDX) in 2020–2023) Rahayu, Rina; Maryani, Neni
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.123

Abstract

The primary objective of this research is to investigate the correlation between ESG disclosure, capital structure, and financial performance on a company's value. Employing quantitative methods, the study adopts a causal approach. Instead of random sampling, a purposive sampling method is used to select 21 companies from the LQ45 index on the Indonesia Stock Exchange between 2020 to 2023, resulting in 84 data points. The findings suggest that ESG disclosure does not significantly impact firm value, while capital structure has a detrimental effect. Additionally, the study indicates that financial performance does not have an influence on firm value. The implications of this research offer valuable insights for companies seeking to enhance their ESG disclosure practices and can serve as a beneficial resource for decision-making processes for investors and management.
SDGs and Sustainability Reporting: Their Effect on Financial Performance of Energy Firms in Indonesia Yazid, Ahmad Haidar; Maryani, Neni
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.124

Abstract

The growing global emphasis on sustainability has urged companies, particularly in the energy sector, to adopt sustainable practices and disclose non-financial information such as Sustainable Development Goals (SDGs) and Sustainability Reporting. However, previous studies show inconsistent findings regarding the impact of such disclosures on financial performance, indicating a research gap especially within the Indonesian energy sector, which is central to the transition toward a low-carbon economy. This research examines how SDGs and Sustainability Reporting disclosure affect the financial performance of energy sector companies on the Indonesia Stock Exchange (IDX) from 2019–2023. SDGs are evaluated through the SDGs Index utilizing the 17 global objectives, whereas Sustainability Reporting disclosure is measured via the Sustainability Reporting Disclosure Index (SRDI) based on GRI standards. Financial performance is represented by the Return on Assets (ROA) ratio. The study applies quantitative methodology with descriptive and verificative approaches, utilizing multiple linear regression analysis, classical assumption testing, and individual (t-test) as well as combined (F-test) hypothesis testing. Findings reveal that SDGs show no significant individual impact on financial performance, whereas Sustainability Reporting disclosure demonstrates a significant effect. Simultaneously, both variables affect financial performance. These findings suggest that enhanced sustainability disclosure can improve transparency and stakeholder trust, which may contribute positively to financial performance.
The Influence of Environmental, Social, Governance (ESG) and Company Size on Stock Returns (Case Study of Mining Sector Companies Listed on the IDX 2016-2023 Period) Karnaen, Dilfah Fadiah Dzul; Maryani, Neni
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.125

Abstract

The variability in stock performance within the Indonesian mining industry provides a stimulus to investigate the determining factors, such as the disclosure of Environmental, Social, and Governance (ESG) information and the size of the company. The main aim of this study is to evaluate the influence of ESG factors and company size on the performance of stocks. The research adopts a quantitative approach with a focus on description. Information is collected from the annual and sustainability reports of specific companies. Purposive sampling method was employed to choose 7 companies in the mining industry that are listed on the Indonesia Stock Exchange from 2016 to 2023, resulting in a total of 52 data points. The outcomes of the regression analysis revealed that individual ESG factors and the size of the company did not have a significant impact on stock returns. Moreover, when taken into account collectively, ESG factors and company size also did not show any significant influence on stock returns. This investigation suggests that investors in the mining sector do not give much importance to these aspects while making investment choices.
The Influence of E-Service Quality, E-Word of Mouth, and Customer Experience on Purchase Decisions of Sociolla Products (A Study on SOCO by Sociolla Application Users in Malang) Muthofi’in, Syifa Haniatul; Anastuti, Karina Utami
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.127

Abstract

This research aimed to examine the impact of e-service quality, e-word of mouth, and customer experience on purchase decisions. The study employed quantitative methodology with purposive sampling techniques. The sample consisted of 100 consumers who utilize the SOCO by Sociolla application in Malang. Findings reveal that E-Service Quality (X1) and Customer Experience (X3) variables individually demonstrate significant effects on Purchase Decisions (Y), whereas E-Word of Mouth shows no significant partial influence on Purchase Decisions (Y). The F test results indicate Fvalue exceeds Ftable (65.906 > 3.09) with significance below 0.05 (0.00 < 0.05). The coefficient of determination demonstrates that E-Service Quality, E-Word of Mouth, and Customer Experience variables collectively affect the Purchase Decision variable by 67.3%, with the remaining 32.7% attributed to other factors not examined in this research.
The Influence of Motivation and Organizational Culture on the Performance of Employees at the Department of Fisheries and Food in Pasaman Regency Sari, Ria Widhia; Endarwita, Endarwita; Yurasti, Yurasti
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.129

Abstract

Considering the critical importance of human resources in the attainment of organizational objectives, it is imperative to scrutinize the factors that impact employee effectiveness. Following preliminary assessments and discussions, issues pertaining to motivation and the prevailing organizational climate have surfaced as prominent matters within the Department of Fisheries and Food. These elements are believed to have a significant influence on the levels of employee productivity. Consequently, this research investigates on how motivation and organizational culture affect employee performance at Pasaman Regency's Department of Fisheries and Food. Using total sampling, all 33 departmental employees comprised both the population and sample. Data collection employed a quantitative associative method, with multiple linear regression for analysis. Findings revealed motivation significantly impacts employee performance individually (p = 0.000 < 0.05). Organizational culture also demonstrates significant individual effects on performance (p = 0.000 < 0.05). Combined, both factors significantly influence employee performance (p = 0.000 < 0.05). The R² value of 0.781 shows that motivation and organizational culture account for 78.1% of performance variation among employees at the Department of Fisheries and Food in Pasaman Regency.
The Effect of Green Accounting Implementation, Sales Growth, and Firm Size on Firm Value (A Study on Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange (IDX) in 2019–2023) Sabriyanti, Nabila; Romli, Romli
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.130

Abstract

This research examines how environmental accounting practices, revenue expansion, and company scale affect corporate valuation. The researchers employed a quantitative approach using associative causal analysis. Through purposive sampling, they selected 22 consumer goods companies trading on the Indonesian Stock Exchange from 2019 to 2023, generating 110 data observations. The findings reveal that environmental accounting practices alone do not impact corporate value. However, revenue growth and company size both demonstrate positive and statistically significant effects on firm valuation. When examined together, all three factors collectively influence corporate value in a meaningful way. These findings offer valuable insights for investment professionals and corporate executives when making strategic decisions that balance environmental sustainability considerations with financial performance objectives.

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