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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 127 Documents
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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; Wibowo, Edi; Astuti, Dewi Saptantinah Puji
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.
The Role of Learning Experience and Religiosity on the Interest of Accounting Students to Pursue a Career in Islamic Financial Institutions Saskia, Yoni; Hatta, Madani
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 2 (2025): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i2.98

Abstract

This research is motivated by the rapid development of the Islamic finance industry in Indonesia over recent decades, which has created attractive career opportunities for accounting graduates. As accounting students generally possess strong competencies in finance, and several universities have incorporated Islamic accounting into their curricula, this sector presents a relevant professional pathway. This study investigates the influence of learning experience and religiosity on accounting students career interest in Islamic financial institutions, with information overload and alternative attractiveness as moderating variables. Using Structural Equation Modeling (SEM), data were collected from 100 university students in Indonesia. The study's findings, rooted in the Theory of Planned Behavior and Cognitive Load Theory, demonstrate that both learning experiences and religiosity significantly influence career interests. Interestingly, an overload of information tends to weaken the relationship between religiosity and career interest, but it does not affect the bond between learning experiences and career interest. Additionally, the allure of alternative options can reduce the connection between religiosity and career interest, while leaving the link between learning experiences and career interest intact.
Application of Classification Algorithm on Financial Data to Improve Financial Distress Prediction Kartika Dewi, Dea Amellia; Sriwidharmanely, Sriwidharmanely
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 2 (2025): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i2.99

Abstract

The COVID-19 pandemic has intensified financial distress across various industries in Indonesia, especially in sectors like Accommodation and food & beverage, Other services, and Transportation & Warehousing. This situation highlights the urgent need for an accurate early warning system that can predict financial distress using reliable classification algorithms for business continuity. This research compares the Performance of the Support Vector Machine (SVM) and Decision Tree classification algorithms in predicting financial distress. The study utilizes secondary data from annual financial reports of companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research focuses on the Accommodation and food & beverage, Other services, and Transportation & Warehousing sectors. Data is collected using a purposive sampling method, ensuring balance across observations. A quantitative data analysis approach with an experimental design is applied to evaluate the classification performance. The results indicate that the Decision Tree algorithm outperforms SVM in all key Performance metrics: accuracy, precision, recall, and F1-score. The Decision Tree achieves perfect classification results, while SVM exhibits lower predictive ability, particularly in recall and F1-score. These findings suggest that the Decision Tree is more effective for financial distress prediction in this dataset. The study contributes to financial risk assessment by demonstrating the practical application of machine learning in financial classification tasks. Future research can enhance this model by incorporating larger datasets and developing application-based implementations to improve decision-making processes in corporate financial management.
The Influence of Audit Experience, Audit Digitalization, Audit Fees and Quality of Audit Results as Intervening Variables on Survey Audit Performance at Public Accounting Firms in Central Java Kristianto, Djoko; Avianty, Hani Dyah
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 2 (2025): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i2.100

Abstract

This study investigates the effects of audit experience, digitalization, audit fees, and audit quality on auditor performance, focusing on public accounting firms in Central Java. Using data from 49 respondents, the research emphasizes the role of financial reports as a communication tool between companies and stakeholders. Audit fees are influenced by assignment risks, service complexity, and the required expertise. Discrepancies in fee determination may indicate reduced auditor motivation. Auditor experience varies, impacting performance and professional conduct. More experienced auditors tend to demonstrate higher professionalism, which often correlates with higher fees and better audit quality. The findings reveal that audit experience, digitalization, and audit fees significantly affect auditor performance. Additionally, high-quality audit results also contribute positively to performance outcomes. Effective audits demand adequate resources, strong adherence to standards, and mastery of digital tools to ensure thorough and efficient processes. Ultimately, auditors who possess both technical expertise and ethical understanding are better equipped to deliver reliable audit services.
Artificial Intelligence for Cybersecurity: A Comprehensive Analysis of Algorithms, Frameworks, and Real-World Applications Sajid, Saidamin; Ibrahimi, Eid Mohammad; Raoufi, Baryali
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 2 (2025): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i2.102

Abstract

The rapid rise in cyber threats has necessitated the integration of Artificial Intelligence (AI) to enhance cybersecurity strategies. This study aims to examine the effectiveness of AI algorithms in detecting and mitigating cyber threats, analyze AI-driven frameworks for cybersecurity operations, and assess real-world applications and challenges in deployment. A qualitative methodology was employed through a systematic literature review of 30 peer-reviewed articles published between 2021 and 2025, sourced from academic databases such as IEEE Xplore, ScienceDirect, Springer, and Wiley Online Library. Data extraction and screening were guided by the PRISMA protocol to ensure the inclusion of high-quality, relevant studies. Results indicate that AI techniques such as neural networks, support vector machines, and deep learning are highly effective in identifying anomalies, detecting intrusions, and analyzing malware. Furthermore, AI-based cybersecurity architectures are increasingly adaptive, scalable, and integrated with real-time response systems. However, challenges remain in model explainability, data privacy, and adversarial attacks.The study concludes that while AI significantly improves cybersecurity capabilities, its deployment must be guided by ethical, legal, and operational considerations. Future research should focus on improving model transparency and developing adaptive defense mechanisms.
Accounting Students' Perceptions of a Career as a Public Accountant: Job Market Considerations, Work Environment, Workload, and Financial Rewards Anjani, Amanda Putri Dwi; Herawansyah, Herawansyah; Baihaqi, Baihaqi
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 2 (2025): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i2.103

Abstract

The Indonesian Institute of Public Accountants (IAPI) reports that there is a significant lack of personnel in the field of public accounting. This is reflected in the accounting profession's key role in instilling professional principles, integrity, and competence that are not only intelligent in calculations but also must understand the economic situation at large and can present an assessment in the form of information that can be used for decision-making. This scenario highlights the importance of students in addressing the growing demand for public accountants in Indonesia. The primary objective of this research is to identify discrepancies in past studies on how job market factors, work environment, workload, and financial incentives shape accounting students' perception of a career as public accountants. The methodology employed in this study involves a quantitative strategy, and the target population consists of PTN registered in the LLDIKTI region of Region II. Based on the results of this study, it is known that the implications of variables of consideration of the job market, work environment, workload, and financial rewards support the theory of planned behavior, and it is important for students to consider and know how their perception of a profession is, such as the possibility of getting a job in that career, the circumstances and conditions of the workplace environment they will encounter, the pressure of the work done, and the reward or salary to be received. Future research can enhance this model by adding moderation variables and expanding the sample for more accurate results.
Key Performance Indicators and Employee Performance: A Systematic Literature Review Pramita, Cindy; Lango, Rikardus Kurnia; Sopiah, Sopiah; Wardhana, Ludi Wishnu
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 2 (2025): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i2.104

Abstract

This research focuses on Key Performance Indicators (KPI) and employee performance in companies. This study uses a Systematic Literature Review scheme aimed at reviewing previous research related to Key Performance Indicators and performance. There were 1,100 research literatures found and then filtered using the PRISMA method. Using the PICO method in data collection from 2 sources, namely Google Scholar and Crossref. The filtering and data inclusion results obtained 30 journals as material for the final review. Through this research, it is concluded that the implementation of performance appraisal can use tools such as Key Performance Indicators to make it easier for company leaders to assess employee performance. Key Performance Indicators can help companies improve efficiency in assessing employee performance. The recommendation from this research is that companies must improve technology to support Key Performance Indicators for assessing employee performance so that the assessment is more accurate.

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