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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 132 Documents
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The Influence of Tax Knowledge and E-Filing System Implementation on MSME Tax Compliance in the Digital Economy Era (Study at KPP Pratama Cimahi) Azzahra, Meidina; Sastradipraja, Usman
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.v2i3.131

Abstract

This study aims to measure and examine the influence of tax knowledge and the implementation of the e-filing system on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in the digital economy era. The background of this research is the persistently low level of tax compliance among MSMEs, despite the widespread implementation of digital tax reporting systems such as e-filing. A quantitative approach with a causal associative method was employed. Primary data were collected through questionnaires distributed to MSME taxpayers registered at the Cimahi Primary Tax Office (KPP Pratama Cimahi). The data were analyzed using multiple linear regression. The results indicate that both tax knowledge and the implementation of the e-filing system have a positive and significant effect on tax compliance. These findings are expected to contribute to government and tax authorities’ efforts in improving tax compliance through education and the development of more user-friendly digital reporting systems.
The Influence of ATLAS Utilization, Auditor Competence, and Time Pressure on Audit Quality at Public Accounting Firms in Bali Province Andari, Anak Agung Putu Rista; Widhiyani, Ni Luh Sari; Sujana, I Ketut
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.v2i3.132

Abstract

The reliability of financial statements depends heavily on audit quality, which evaluates both the auditing procedures and their outcomes as performed by auditors. This research aimed to gather empirical evidence regarding how Atlas usage, auditor expertise, and time constraints influence audit quality within public accounting firms operating in Bali Province. Using purposive sampling methods, the study collected 46 observations from Bali-based public accounting firms that utilize Atlas software. The researchers employed multiple linear regression analysis to examine the data. The findings shed light that Atlas implementation positively and significantly impacts audit quality, auditor expertise also demonstrates a significant positive relationship with audit quality, and time constraints show a significant influence on audit quality outcomes. These findings align with attribution theory principles, as they demonstrate how individual behavioral factors influence auditor performance, which subsequently affects the overall quality of audit work.
The Influence of Financial Risk Attitude and Financial Risk Tolerance on MSME Risk Management Strategies in West Pasaman Desda, Mia Muchia
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.v2i3.133

Abstract

This study aims to examine the influence of financial risk attitude and financial risk tolerance on risk management strategies in Micro, Small, and Medium Enterprises (MSMEs) in West Pasaman Regency. A quantitative approach was used in this research, employing Partial Least Square-based Structural Equation Modeling (SEM-PLS) analysis method. Data was obtained from 120 MSME operators through questionnaires developed from valid indicators. The research results show that both risk attitude and risk tolerance have positive and significant effects on the applied risk management strategies. This finding indicates that the psychological dimensions of business operators play an important role in managerial decision-making for risk mitigation. The practical implications of this research emphasize the need to improve financial behavioral capacity in MSME empowerment.
The Effect of Good Corporate Governance and Leverage on Company Value Moderated by Profitability in the Coal Sub-Sector Awaliah, Delia; Sembiring, Ferikawita M.
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.v2i4.134

Abstract

The aim of this study is to examine the ramifications of robust corporate governance and leverage on firm valuation, with profitability serving as a moderating variable. The inquiry is centred on coal sub-sector enterprises listed on the Indonesia Stock Exchange over the period 2019 to 2023. A quantitative methodology was adopted, employing secondary data, with the sample determined through purposive sampling that produced ten firms. The assessment of data was conducted through Moderated Regression Analysis (MRA) facilitated by the Eviews 10 software. The outcomes demonstrate that managerial shareholding, institutional shareholding, and the presence of independent commissioners exert a favourable effect on firm valuation, while leverage shows no statistically discernible influence. Taken together, managerial shareholding, institutional shareholding, independent commissioners, and leverage display a collective effect on firm valuation. Moreover, profitability is shown to weaken the association between independent commissioners and firm valuation, though it does not moderate the relationships of managerial shareholding, institutional shareholding, or leverage with firm valuation.
The Effect of Workload and Work Discipline on Employee Performance at the Inspectorate of West Pasaman Regency Putra, Endang Tirtana; Yuliza, Mai; Mantauv, Citra Suci; Efrida, Delfi
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.v2i3.135

Abstract

The study took place at the West Pasaman District Inspectorate and aimed to examine: (1) how workload affects performance, (2) how discipline affects performance, and (3) how workload and discipline together affect performance. All 67 Inspectorate employees comprised the population. Due to the small population size (under 100), saturated sampling was employed, using all 67 employees as the sample. Data was gathered through questionnaires and analyzed using multiple linear regression with SPSS For Windows version 21.00. The findings revealed that independent variables influenced the dependent variable as follows: (1) Workload positively and significantly affected employee performance (regression coefficient = 0.227, significance = 0.018, which is <0.05), (2) Discipline positively and significantly influenced employee performance (regression coefficient = 0.542, significance = 0.000, which is <0.05), (3) Workload and discipline combined positively and significantly impacted employee performance (regression coefficient = 32.552, significance = 0.000, which is <0.05). The R² value indicated that 57.1% of the variance was explained, while 42.9% was attributed to other variables not examined in this research.
From Project to Operations: Human Resource Strategies as Key Success Factors for Jakarta-Bandung High-Speed Railway Zaenudin, Ahmad; Pribadi, Ocky Soelistyo; Handayani, Sri
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.v2i4.139

Abstract

The development of Indonesia’s first high-speed railway between Jakarta and Bandung marks a major transition from infrastructure delivery to full operational readiness, requiring not only physical assets but also competent human resources and an effective technology transfer process. This study examines human resource strategies for the Jakarta–Bandung High-Speed Railway, with a focus on workforce requirement planning, workforce fulfillment, and the localisation of operation and maintenance functions. A qualitative descriptive case study approach was employed, drawing on semi-structured interviews, field observations, and document analysis involving PT Kereta Cepat Indonesia China (PT KCIC), Chinese railway experts, the national railway regulator, and Indonesian railway training institutions. The findings indicate that workforce preparation is implemented through three interrelated strategies. First, a structured workforce requirement planning process integrates service plans, demand forecasting, and asset-based workload analysis, resulting in a projected requirement of 1,483 personnel to support 68 daily train services. Second, workforce fulfillment is conducted in phases through recruitment and secondment schemes, with 513 personnel prepared by mid-2023, leaving 970 positions to be filled. Third, localisation and technology transfer are guided by a roadmap implemented through consortium-based arrangements, staged training programs, and the gradual replacement of 812 Chinese experts in critical operational roles. The study underscores the importance of coherent human resource planning and regulation-aligned localisation strategies in ensuring safe, efficient, and sustainable high-speed rail operations in Indonesia.
Sustainability Strategy of PT XYZ in Entering the Blue Ammonia Industry in Indonesia Zulmi, Muhammad Indra; Zulbainarni, Nimmi; Sartono, Bagus
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.v2i4.142

Abstract

Blue ammonia is emerging as a critical transitional solution in the global energy transition, with market volumes projected to grow from 1.1 million tons in 2023 to 9.2 million tons by 2028, and Indonesia has positioned it as a key pillar of its net-zero strategy by 2060. This article analyses the sustainability strategy of PT XYZ, an Indonesian integrated energy and chemical company, in entering the blue ammonia industry. Produced from natural gas with carbon capture and storage (CCS), blue ammonia offers a decarbonisation pathway for hard-to-abate sectors. PT XYZ is converting an existing ammonia plant but faces challenges including CCS costs, gas-price volatility, financing needs, and stringent international standards. The study aims to (1) map external opportunities and threats, (2) assess PT XYZ's internal resources and capabilities, and (3) formulate sustainability-oriented strategic alternatives. A mixed-method approach combines PESTLE and Porter's Five Forces analyses with Resource-Based View and VRIO assessment, followed by SWOT and TOWS synthesis using document review, interviews, focus groups, and expert questionnaires. Findings shed light that PT XYZ operates in a supportive yet demanding environment, possessing strengths in HSE culture, gas procurement, CCS design, MRV readiness, and contract management, alongside gaps in equity gas, CCS agreements, blended finance, and anchor contracts. The resulting SO, WO, ST, and WT strategies provide a roadmap for de-risking investment, securing premium markets, and aligning with long-term decarbonisation goals.
The Effect of Employee Turnover on Employee Job Satisfaction at the Tofu Factory in Tanah Garam Village, Solok City Nasrah, Rasidah; Arfimasri, Arfimasri; Aulya, Rahmat
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 1 (2026): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i1.114

Abstract

This investigation seeks to elucidate the influence of Workload and Employee Turnover on Job Satisfaction among personnel at the Tofu Factory in Tanah Garam Village, Solok City. The study population comprised employees of the aforementioned factory, and the research employed a quantitative methodology. Primary data were obtained directly from respondents, and the sampling procedure encompassed the total population, whereby questionnaires were administered to all employees. The empirical findings reveal that Workload exerts a discernible effect on Employee Job Satisfaction at the Tofu Factory, as demonstrated by a t-value of 6.644, which exceeds the t-table value of 2.04523 at a five percent significance threshold. The associated probability value of 0.87, exceeding 0.05, further contextualizes the relationship. Moreover, the coefficient of determination (R-squared) is 0.604, indicating that Workload accounts for 60.4 percent of the variance in Job Satisfaction, while the residual 39.6 percent is attributable to extraneous factors not encompassed within the scope of this study.
Determinants of Capital Adequacy and Their Implications for Banking Stability Mustafa, Rubayet Yeasir; Halimuzzaman, Md.; Hossain, Mohammad Tofazzal; Uddin, Mohammad Kamal
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 1 (2026): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i1.147

Abstract

Capital adequacy is crucial for maintaining the stability and soundness of banking system, particularly in developing countries such as Bangladesh where banks face constant challenges related to quality of assets, compliance with regulatory standards and volatility in macroeconomic. With the implementation of Basel III and expanded regulatory scrutiny from Bangladesh Bank, determining factors that impact capital adequacy and consequently bank stability are becoming even more important. The objective of this paper is to empirically investigate important bank-specific, regulatory and macroeconomic determinants for capital adequacy have been examined, as well as testing whether or not capital adequacy tends to affect the general banking stability in Bangladesh. Particularly, the study purposes to investigate how profitability, asset quality, bank size, liquidity management, regulatory requirements and risk management influence capital adequacy among banks and appraise the influence of capital adequacy on banking solvency. A quantitative research method was used and primary data were obtained with a structured questionnaire which were distributed among banking staff of public, private and Islamic banks in Bangladesh. Descriptive and multivariate regression analysis were used to analyze the data. Findings show that profitability, asset quality, liquidity and efficient risk management positively influence capital adequacy whereas poor macroeconomic environment weakens the level of capitals. Their results also show that sufficient capital substantially increases bank stability by increasing its resilience, depositor confidence and crisis absorption. The study's findings show that enhancing internal control over financial reporting and regulatory enforcement are significant for maintaining banking stability in Bangladesh.
Auditor Knowledge Deficiency, Work Experience, and Internal Control Systems as Determinants of Audit Disclosure Quality: A Mixed-Method Inquiry Jannah, Nurlaila Masirotul; Anwar, Choirul; Buchdadi, Agung Dharmawan
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 1 (2026): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i1.152

Abstract

In an increasingly complex business environment, the quality of audit disclosures has become a critical concern for stakeholders, regulators, and the accounting profession, as weaknesses in auditor competence and organizational systems continue to undermine the reliability of financial reporting. This study aims to analyze the effect of auditor knowledge deficiency, auditor work experience, and internal control systems on the quality of audit disclosure in Public Accounting Firms. This research employs a mixed method approach with an explanatory sequential design, where the quantitative stage is conducted first through questionnaires distributed to 45 auditors and audit managers, followed by a qualitative stage using in-depth interviews to strengthen the interpretation of the findings. Quantitative analysis is done using the SEM-PLS method to examine the relationships between variables, while qualitative analysis is used to explore the processes and conditions influencing audit disclosure quality. The results indicate that auditor knowledge, work experience, and internal control systems have a positive and significant effect on audit disclosure quality. Auditor knowledge plays a role in determining the accuracy and relevance of disclosed information, work experience enhances professional judgment and the preparation of audit narratives, and internal control systems ensure the availability of accurate and traceable data. The integration of quantitative and qualitative findings shows that audit disclosure quality is formed through the synergy between auditor competence and organizational system effectiveness. This study contributes to understanding the factors affecting audit disclosure quality and highlights the importance of improving auditor competence and strengthening internal control systems in modern auditing practices.

Page 13 of 14 | Total Record : 132

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