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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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The Effect of Internal Control, Risk Management, and Whistleblowing Systems on Fraud Prevention Marseli, Dea; Novitasari, Novitasari
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.v2i2.105

Abstract

This study aims to determine the effects of internal control, risk management, and whistleblowing on fraud prevention. The research sample included as many as 75 respondents, including structural officials within OPD. Quantitative research using the survey approach method was used. The secondary data used were questionnaires distributed to the Lebong district OPD officials. The data analysis method used was multiple linear regression using SPSS version 29. This study results the internal control variable significantly affects fraud prevention, the risk management variable has no significant effect on fraud prevention, and the whistleblowing system variable significantly affects fraud prevention. This study provides practical insights for government organizations to strengthen fraud prevention strategies through better monitoring and reporting mechanisms. In addition, risk management needs to be reviewed to be more effective in reducing potential fraud. By implementing the right strategy, OPD can create a more transparent and accountable financial and operational management environment
The Strategic Role of Machine learning Algorithms in Bolstering Cybersecurity and Resilience Khaliqyar, Khudai Qul; Bikzad, Navid; Nasimi, Abdul Qadir
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.v2i2.106

Abstract

The rapid evolution of cyber threats in recent years has intensified the need for intelligent and adaptive security measures. Machine learning (ML) has emerged as a promising solution, offering capabilities for real-time threat detection, prediction, and autonomous response. This systematic literature review aims to investigate the effectiveness of various machine learning algorithms in enhancing cybersecurity between 2018 and 2025. Using a predefined search strategy, articles were sourced from reputable databases including MDPI, ScienceDirect, IEEE Xplore, and SpringerLink. The review focused on peer-reviewed research examining the application of ML in cybersecurity contexts such as threat detection, cyber resilience, and automated incident response. A total of 25 studies were selected after applying strict inclusion and exclusion criteria. The analysis revealed that deep learning and ensemble methods showed superior performance in detecting complex threats, while supervised learning was prevalent in intrusion detection systems. However, issues like data imbalance, adversarial attacks, and ethical transparency were noted as significant challenges. The findings underscore the transformative role of ML in cybersecurity, yet emphasize the need for interpretability and ethical oversight. This review concludes that integrating ML with existing defense systems and human expertise is essential for building adaptive, resilient, and ethical cybersecurity solutions in the evolving digital landscape.
Artificial Intelligence in Cybersecurity: A Comparative Study of Threat Detection Algorithms Hamidi, Shir Ahmad; Amiri, Ali Mohammad; Shujaee, Hedayatullah
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.v2i2.107

Abstract

This paper presents a systematic literature review (SLR) on AI-based algorithms for cybersecurity threat detection, aiming to evaluate the effectiveness and performance differences of various artificial intelligence techniques. The purpose of this study is to provide a comprehensive overview of the most effective AI models for detecting cyber threats and to examine their practical applications across various cybersecurity domains, including IoT, critical infrastructure, and cyber-physical systems. The review includes studies published between 2021 and 2025, sourced from prominent academic databases such as MDPI, SpringerLink, and IEEE Xplore.The methodology employed involved the selection of peer-reviewed articles using inclusion and exclusion criteria, followed by thematic analysis of the AI techniques used in the studies. Key themes such as supervised learning, unsupervised learning, deep learning, and hybrid approaches were explored. Performance metrics including accuracy, precision, recall, F1-score, and false positive rates were used to evaluate algorithm effectiveness. The results highlight the comparative performance of different AI models and provide insights into the strengths and weaknesses of each approach, as well as their suitability for specific cybersecurity applications.The findings emphasize the importance of dataset quality, algorithm transparency, and the need for reducing false positives in real-world applications. The review concludes by recommending the continued development of hybrid AI approaches and the need for more transparent, explainable models.
The Effect of Current Ratio (CR) and Debt To Equity Ratio (DER) on Return on Assets (RoA) in Pharmaceutical Subsector Companies Listed on the Indonesian Stock Exchange (IDX) 2020-2023 Period Mursalini, Wahyu Indah; Nurhayati, Nurhayati; Azen, Muhamad
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.v2i2.109

Abstract

The primary objective of this research is to gather practical evidence concerning the impact of the Current Ratio and Debt To Equity Ratio on the Return On Assets in Pharmaceutical Subsector Companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. The research employs regression analysis using a quantitative methodology based on financial reports of the companies. The research sample was chosen through the purposive sampling technique, consisting of 26 pharmaceutical subsector companies that fulfilled the research criteria. The findings of the study suggest that the CR has a positive and influential influence on ROA, with a regression coefficient of 0.023 and a significance level of 0.000 (<0.05), hence confirming the hypothesis (H₁). Conversely, the DER is uninfluential on ROA, with a regression coefficient of 0.011 and a significance value of 0.596 (>0.05), leading to the rejection of hypothesis H₂. Nevertheless, both the CR and DER jointly is influential on the ROA, with an F value of 15.785 and a significance of 0.000, supporting the acceptance of hypothesis H₃. Hence, this study highlights the significant role of the CR in enhancing ROA, while the DER lacks individual significance.
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.
Financial Access and Financial Literacy on the Performance of MSMEs in Solok City Roza, Seflidiana; Sriyanti, Esi; Zahran, Althaf Naufal
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.v2i2.113

Abstract

This research aims to examine the influence of financial inclusion and financial literacy on the performance of Micro, Small, and Medium Enterprises (MSMEs), specifically 3 kg LPG gas depots located in Bukit Sundi and Kubung Districts, Solok Regency. MSMEs in this area still face various obstacles, particularly limited access to formal financial services and low understanding of business operators regarding financial management. The study employs a quantitative method utilizing multiple linear regression to analyze primary data obtained from surveys completed by 40 gas depot owners. Findings indicate that financial literacy positively impacts MSME performance, although financial inclusion does not have a significant partial effect. Nevertheless, when considered together, both variables significantly influence business performance. This finding confirms the importance of improving financial literacy for MSME operators rather than merely expanding access to financial services. This research recommends that future studies consider additional variables such as work incentives, human resource quality, and productivity to obtain a more comprehensive understanding of the factors that influence MSME performance.
Measurement of Company Financial Performance Using Debt to Equity Ratio and Debt to Total Asset Ratio in Mining Companies in Indonesia Roza, Seflidiana; Arfimasri, Arfimasri; Meilani, Intan
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 4 (2025): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i4.117

Abstract

This research assesses how debt ratios influence the financial performance of Indonesian coal mining firms by utilizing regression analysis. A sample of 23 coal mining companies listed on the Indonesia Stock Exchange was studied, chosen through purposive sampling from a total of 33 companies between 2020 and 2023. Statistical analysis reveals that Debt to Equity Ratio significantly affects Financial Performance (ROE), demonstrated by a t-test significance value of 0.001 < α 0.05 and t-value of -3.390 > t-table 1.667. Similarly, Debt to Total Asset Ratio shows significant partial impact on ROE, with t-test results indicating significance of 0.005 < α 0.05 and t-value of 2.912 > t-table 1.667. The F-test confirms that both debt ratios simultaneously influence financial performance, showing significance of 0.003 < α 0.05 and f-value of 6.169 > f-table 3.130. The 0.152 R-squared value suggests that 15.2% of the variability in ROE is accounted for by the independent variables, leaving 84.8% of the variability to be influenced by unexamined factors in this research. The findings demonstrate that debt management strategies significantly impact financial performance in the coal mining sector.
The Impact of Company Growth and Company Size on Dividend Policy in Automotive and Component Sub-Sector Companies Listed on the Indonesian Stock Exchange During the Period 2020–2023 Bintang, Fachwadi; Mursalini, Wahyu Indah; Yeni, Afni
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 4 (2025): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i4.118

Abstract

This research seeks to examine and evaluate how corporate growth and firm size influence dividend policy among manufacturing companies in the automotive and components subsector from 2020 to 2023. The study employs a quantitative methodology and focuses on 18 manufacturing firms in the automotive and components subsector that are publicly traded on the Indonesia Stock Exchange during the specified timeframe. Through purposive sampling methods, the researchers selected 15 companies from this subsector for analysis. The analytical approach utilized multiple linear regression analysis conducted with SPSS version 19 software. The findings reveal that corporate growth does not significantly impact dividend policy decisions, whereas firm size demonstrates a positive and statistically significant influence on dividend policy. When examining the combined effect of both variables, the results indicate that company growth and firm size together influence dividend policy, though this collective impact lacks statistical significance.
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.

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