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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 43 Documents
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The Influence of Corporate Governance, Intellectual Capital and Corporate Social Responsibility on The Financial Performance of Pharmaceutical Companies on The Indonesia Stock Exchange Suaidah, Yuniep Mujati
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.61

Abstract

This study aims to test and prove the effect of corporate governance, intellectual capital, and Corporate Social Responsibility on the financial performance of the pharmaceutical sector. This research is descriptive and quantitative. Secondary data sources were used with documentation data collection techniques. The sampling technique was purposive sampling, with criteria including pharmaceutical sector companies that published complete financial reports from 2010 to 2023, resulting in a sample of 135 financial reports. The results indicate that corporate governance does not affect financial performance, implying that pharmaceutical companies are less able to build governance to improve financial performance. Intellectual capital affects financial performance, indicating that pharmaceutical sector companies can utilize resources to improve financial performance. Corporate Social Responsibility affects financial performance, meaning that the responsibilities carried out by companies in terms of economic, social, and environmental aspects can improve financial performance.
Internal Factors Within an Auditor Influence the Quality of the Audit Maulana, Aldya Rizky; Siahaan, Magda; Nauli, Theonino David
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.62

Abstract

This research aims to obtain empirical evidence about the influence of independence, professionalism, professional scepticism, competence, experience, and auditor integrity on audit quality. The object of this research is a public accountant who works as an auditor. The sample used in this research was 64 respondents. The data in this research was obtained using a questionnaire distributed to public accountants who were willing to provide answers. The results of this research show that independence, professionalism, and professional scepticism have no effect on audit quality, and competence, experience, and auditor integrity have a positive effect on audit quality. That is because independence, professionalism, and professional scepticism are elements that are automatically inherent in an auditor when carrying out their duties, so they do not affect the quality of the auditor's audit; apart from these three factors, other factors greatly influence the quality of the auditor.
Literature Review of Fixed Asset Intensity on Tax Aggressiveness Feni, Moi
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.63

Abstract

This study aims to examine the effect of fixed asset intensity on tax aggressiveness. Tax has become one of the problems that are widely handled in a country. One of the state revenues comes from taxes, without society there would be no taxes. Tax can be interpreted as a collection made by the government with the aim of realising a prosperous society. The independent variable in this study is fixed asset intensity, while the dependent variable is tax aggressiveness. The results showed that the fixed asset intensity variable did not all have a significant positive effect on tax aggressiveness.
The Influence of BTS as Tokopedia Brand Ambassador on Customer Loyalty Nabilla, Zulfa; Prasetyawati, Happy
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.64

Abstract

In this modern era, the use of the internet seems to be human daily food. There is no day without opening the internet, starting from news, information, entertainment and even shopping can be accessed via the internet. Tokopedia is an e-commerce that is quite influential in Indonesia today, this cannot be separated from a marketing communication strategy which is a tool to influence others, provide information and spread the promotion in marketing activities so that success occurs within the company. Tokopedia made Bangtan Sonyeondan or BTS, commonly known as its brand ambassador, as a marketing communication strategy in improving the brand image and loyalty of Tokopedia customers. The current study aims to determine the effect of BTS as a Brand Ambassador at Tokopedia on customer loyalty. The theory used in this research is Uses And Gratification theory. The results of the study show that BTS as Tokopedia's Brand Ambassador has a positive and significant influence on Customer Loyalty.
The Influence of Work Discipline and Work Motivation on Employee Work Productivity (Study at UD. Primacon Paving) Prasetiyo, Dimas Eka; Prasetyo, Deni Widyo
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.65

Abstract

The main objective of this study is to examine how work discipline and motivation affect the work productivity of production employees at UD. Primacon Paving. An explanatory research approach is employed, involving field data collection.   The target population consists of 47 employees working in the production department at UD. Primacon Paving Kepuh Kembeng. The researchers utilised multiple Linear Regression statistical methods and hypothesis testing to analyse the data, as well as the coefficient of determination.   The study findings suggest that maintaining good work discipline can positively influence the work productivity of employees at UD. Primacon Paving Kembeng, while high levels of work motivation can lead to increased Employee Work Productivity at UD. Primacon Paving Kembeng.
The Influence of Consumer Behavior on Purchasing Decisions for Mobile Legends Online Game Items for STIE Pembangunan Tanjungpinang Students Satriadi, Satriadi; Putra, Eko; Mardahleni, Mardahleni; Zulhendra, Fikri
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.66

Abstract

The purpose of this study is to determine the influence of consumer behavior on the decision to purchase Mobile Legends game items for STIE Pembangunan Tanjungpinang students. The method used in this research is a quantitative method. The object of this research is STIE Pembangunan Tanjungpinang students. Samples were taken as many as 346 respondents using purposive sampling technique. The data analysis technique used is data quality test, classic assumption test, simple linear regression test and hypothesis testing with the help of the SPSS 24 program. The results of this study indicate that the data are valid, reliable and normal. The heteroscedasticity test shows no heteroscedasticity. Based on the hypothesis test, the t test shows that the consumer behavior variable (X) has a significant effect on purchasing decisions (Y). In the coefficient of determination test, consumer behavior has a significant effect on the decision to purchase Mobile Legends game items for STIE Pembangunan Tanjungpinang students by 98.5%. The conclusion in this study shows that consumer behavior has a significant effect on the decision to purchase Mobile Legends game items for STIE Pembangunan Tanjungpinang students. This can be seen in the t value of the consumer behavior variable which is 2.041 and t table is 1.996 so that t value> t table (2.041> 1.996) and the significance value is less than 0.05, namely 0.042 (0.042 <0.05)
The Influence of Product Displays on Purchasing Decisions (Study on Aroma Bakery and Cake Shop Karya Jaya) Afif, Muhammad Hamdan; Sriyanto, Dharmawan; Siregar, Onan Marakali
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 4 (2024): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i4.67

Abstract

Consumer purchasing decisions are the result of choices made by individuals when buying a product. This process involves selecting one solution out of many options, followed by real consequences. A crucial aspect of this decision-making process is the product display. The presentation of goods in a store plays a key role in creating a visual image that influences consumers' perceptions of beauty and the product itself.This study seeks to investigate the impact of product display on purchasing decisions at Aroma Bakery and Cake Shop Karya Jaya. The research methodology employed is quantitative with an associative approach. Data was collected from 96 respondents using the Accidental Sampling technique. Primary data was gathered through questionnaires distributed to consumers who had recently made purchases at Aroma, while secondary data was collected through literature and documentation reviews. The data analysis included validity testing, reliability testing, classical assumption testing, simple linear regression analysis, hypothesis testing, and determination coefficient calculation. Results from the study revealed that the product display significantly affects purchasing decisions. The product display variable had a positive impact on buying decisions, as demonstrated by the t-test results (9.332> 1.6612) and the low significance value (0.000 < 0.05). According to the coefficient of determination test, product displays explained 48% of the variation in purchasing decisions, with external factors accounting for the remaining 52%.The findings underscore the importance of product displays in influencing consumer purchasing decisions at Aroma Bakery and Cake Shop Karya Jaya.
The Influence of Compensation on Employee Performance Mediated by Job Satisfaction Among Sales Department Employees at PT SBC Ngoro Jombang Arrahima, Irea
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.68

Abstract

This study aims to understand and explain the influence of compensation on employee performance through job satisfaction among sales department employees at PT SBC Ngoro Jombang. The research method used is path analysis with t-tests and Sobel tests to examine the direct and indirect relationships between compensation, job satisfaction, and employee performance at PT SBC Ngoro Jombang. The population of the study consists of all sales department employees at PT SBC Ngoro Jombang, with a sample of 65 people selected using census technique. The data source is primary data obtained from the distribution of questionnaires. Based on the analysis results, it can be concluded that: First, compensation has an effect on the performance of sales department employees at PT SBC Ngoro Jombang. Second, compensation affects job satisfaction of sales department employees at PT SBC Ngoro Jombang. Third, job satisfaction influences the performance of sales department employees at PT SBC Ngoro Jombang. Fourth, compensation affects employee performance through job satisfaction among sales department employees at PT SBC Ngoro Jombang.
Capital Structure Analysis: Key Financial Indicators in Manufacturing Sianturi, Antar MT; Siahaan, Magda; Pradipta, Arya
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 4 (2024): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i4.69

Abstract

This study focuses on how liquidity, asset composition, free cash flow, and profitability impact capital structure.   It also explores how profitability can affect the relationship between liquidity, asset composition, and free cash flow with capital structure. The study focused on collecting information from 50 manufacturing firms that are publicly traded on the Indonesia Stock Exchange over a period of three years, totaling 121 data points. The data analysis method uses multiple linear regression with the help of the Statistical Package for Social Sciences program. The study's findings suggest that there is some evidence to support the idea that liquidity has a negative impact on capital structure. The asset structure variable and the free cash flow variable do not affect capital structure. The profitability variable is proven to strengthen the negative effect of liquidity on capital structure. Nevertheless, it is unable to enhance the favorable impact of the composition of assets and the detrimental impact of surplus cash flow on the firm's financial structure. According to the research, it is suggested that the board members and executives of the organization should be responsible for optimizing resources and driving up the company's earnings; investors who want to invest in manufacturing companies should do an investment assessment.
Analysis of the Effectiveness of the Cash Receipts Accounting System for Accounts Receivable (Case Study of PT. X) Marwah, Mujahidah; Kurniati, Rini Rahayu; Anastuti, Karina Utami
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 4 (2024): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i4.70

Abstract

This research is descriptive qualitative, with the author's objective is to evaluate the efficiency of PT X's cash receipt accounting system in the cash receipt accounting system. Data collection methods include documentation, interviews, and observation. The Miles and Huberman model is used for technical analysis, and the triangulation method is used to ensure data validity. The results showed that the implementation of the accounting system function for cash receipts on receivables at PT Permata Delta Agung has implemented the accounting system function for cash receipts on receivables. However, the application has not been maximized because there are still accounting system functions that have not been carried out. The application of compliance with regulations at PT. X shows that there are still many pharmacies that do not comply with several policies that have been implemented by the company. for financial statement records in its implementation, PT. X has not yet made a general journal used. The procedure for receiving cash on accounts receivable, PT. X found that there was no application of the journal section function in preparing financial reports. This makes the cash receipt accounting system activities cannot be said to be running optimally. the internal control system implemented by PT. X is not optimal because the accounting function has not been implemented, there are no inspections carried out by internal control, there is no training to support employee development.

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