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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
 1   2   3   4   5 
Relationship of Price, Product Quality, Service Quality, Environment, and Customer Satisfaction: An Empirical Evidence of A Waroeng Campus Nasi Bajet, Shah Alam, Selangor Zahro, Nur Fatimatuz; Abdul Jamal, Yuhanis Binti
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.v1i4.71

Abstract

This research aims to explore whether there is a relationship between price, product quality, service quality, environment, and customer satisfaction at the budget rice campus stall. It is very important to know the relationship between price, product quality, service quality, environment, and customer satisfaction at this restaurant. The level of competition is so tight that customer satisfaction is the top priority so that a business can compete and even dominate market share. This research involved eating places in Shah Alam, Syeksen 13 that volunteered to participate in this research with a sample of 150 customers who had visited to the restaurant at least once. the data analyzed using descriptive statistics with utilized online questionnaire distribution and IBM Statistical Package for Social Sciences (SPSS) Version 29.0 for data collection. Purposive sampling was used to target relevant professions and employees of the selected organizations. using convenience sampling methodology was used for collecting the data from respondents. Furthermore, this study shows the restaurant's ability to satisfy its patrons is positively and significantly correlated with its service quality, food quality, pricing, and physical surroundings. The most important conclusion from this research is that there is a fairly significant positive relationship between price, product quality, service quality, environment, and customer satisfaction in this restaurant with an r value of 0.339* (p<0.01) and above, which shows that it shows how one variable influences other variables in this research. These findings' implication that eateries should concentrate more on their resources and enhance the quality of their food, services, and products, all of which can raise customer satisfaction levels.
Debt to Equity Ratio, Fixed Asset Turnover and Profit Growth in Companies Listed on The BEI Mursalini, Wahyu Indah; Sriyanti, Esi; Sari, Irma Permata
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.v1i4.72

Abstract

The aim of this research  is to investigate how the debt to equity ratio and fixed asset turnover impact the growth of profits. The focus of this research will be on analyzing the financial records of companies within the food and beverage industry that are traded on the Indonesia Stock Exchange from 2019 to 2022. A total of 48 companies will be included in the study. Purposive sampling was utilized to select 31 companies for the study. Quantitative data was employed for analysis. The findings indicate that the debt to equity ratio has a partial but significant impact on profit growth. This is evidenced by the research results that the t-count value> t table (-2.186> 1.987) and a significance value of 0.032 <0.05. Thus, H1 in this study is accepted. According to the test results, it was found that profit growth is not significantly impacted by fixed asset turnover. This is evidenced by the research results showing the t-count value <t-table (-0.742 <1.987) and a significance value of 0.460> 0.05. Thus, H2 is rejected in this research. The results of the study suggest that both the debt to equity ratio and fixed asset turnover do not collectively influence profit growth to a noticeable extent. The research findings clearly demonstrate a calculated f value <f table (2.402 <3.10) and a significance value of 0.097> 0.05. Thus, H3 in this study is rejected. The value of 0.053 or 5.3% demonstrates this, with the remaining 94.7% being affected by unexplored variables.  
Analysis of the Influence of Price and Product Variation on Consumer Buying Interest at Tjap Djajakarta Malang Akbar, Muhammad Alfaisal; Rachmi, Asminah
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.v1i4.75

Abstract

Two key factors that play a crucial role in the growth of Tjap Djajakarta Malang are the diversity of prices and products. The aim of this research is to investigate how Price and Product Variations impact Consumer Buying Interest in Tjap Djajakarta Malang, both individually and collectively. This study employed quantitative methods, focusing on two independent variables: Price (X1) and Product Variations (X2). The dependent variable in this study was Buying Interest (Y). Questionnaires were utilised to collect data from a sample of 98 respondents, selected using purposive sampling techniques. The analysis of the data included multiple regression, determination of coefficients, and testing of hypotheses.  According to the results of the t-test (partial), the first hypothesis (H1) has been confirmed. This suggests that the price factor (X1) has a partially positive effect on purchasing interest at Tjap Djajakarta. The second hypothesis (H2) has also been supported. This indicates that the product variety factor (X2) partially influences purchasing interest at Tjap Djajakarta Malang. Upon conducting the F-test (simultaneous) for the third hypothesis (H3), it was found that H3 is accepted while H0 is rejected.  Therefore, it can be inferred that both price and product range have a combined positive impact on consumer interest at Tjap Djajakarta Malang. Based on the findings of this study, it is recommended that Tjap Djajakarta retains its pricing strategy and expands its product offerings to attract more customers and become their preferred option.
Analysis of Cash Holding and Firm Size on Firm Value in Coal Mining Companies Listed on the Indonesia Stock Exchange Mursalini, Wahyu Indah; Sriyanti, Esi; Septiawati, Laras
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.v2i1.74

Abstract

This study will look at the impact of cash reserves and company size on corporate value (a case study of coal mining sub-sector businesses listed on the IDX between 2017 and 2022). In this study, 17 coal mining companies listed on the Indonesian stock exchange were chosen using a purposive sample method. This research uses quantitative data. The results of the statistical research indicate that cash reserves have a considerable impact on the value of the enterprises under consideration. This is demonstrated by the t-test results: 2.549 > t-table 1.668, significance 0.014 > 0.05. Thus, it can be determined that Cash Holding influences Company Value. The statistical analysis results indicate that Firm Size significantly influences Company Value in the examined companies. This is demonstrated by the t-value of -1.801 < t-table 1.668 and a significance of 0.078 > at a significance threshold of 0.05. As a result, it is reasonable to conclude that the Cash Holding variable has a large influence on Company Value. Cash reserves and firm size have a significant impact on the value of a firm. The f test confirms this, with a significance level of 0.021 < 0.05 and an f-value of 4.182 < f-table 3.134. This is demonstrated by the R Square value of 0.154, or 15.4%, with the remaining 84.6% influenced or clarified by parameters not examined in this study, such as Net Profit Margin, Return On Assets, and Debt To Equity Ratio.
Theory of Planned Behavior (TPB) Analysis: A Systematic Review of Key Factors of SMEs Financial Planning Behavior Murdiono, Ahmad; Winarno, Agung; Pratikno , Heri
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.v1i4.77

Abstract

Economic challenges are closely linked to discussions about micro, small, and medium enterprises (SMEs) due to their vital role in GDP contribution and job creation. Despite this, the progress of small businesses evolving into sustainable entities has been sluggish over the last decade. Therefore, it is crucial to conduct research aimed at bolstering the capabilities of SMEs in Indonesia. This research examines the financial behavior of SMEs through a Systematic Literature Review (SLR) approach. The goal is to pinpoint the factors that affect SMEs' financial behavior and their implications for financial planning. The SLR process consists of three key stages: identification, selection, and synthesis, with this study analyzing 15 pertinent articles. The results indicate that financial behavior is shaped by various factors, such as financial literacy, financial satisfaction, financial socialization, and mental accounting. This research serves as a resource for stakeholders in the SME sector, including researchers, practitioners, and policymakers, to enhance the capabilities of SMEs in Indonesia. Additionally, the findings aim to contribute to the global financial literature by offering a more organized behavioral finance model.
Implications of Transfer Pricing on MSMEs in the Digital Era Fitriana, Nur; Sari, Nasya Paramiya; Putri, Natasha Nadira; Adinda, Zahra
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.v2i1.79

Abstract

In the ever-evolving digital era, MSMEs face new challenges and opportunities in managing business transactions, including the implementation of transfer pricing strategies. This research aims to provide a description of how transfer pricing strategies can affect the economy, especially MSMEs, in the digital era. This research method uses a qualitative approach. Data were analysed thematically and tested for validity through triangulation to provide a comprehensive picture of the challenges and solutions for MSMEs in implementing transfer pricing. The result of this study is that transfer pricing, while often used by large companies to shift profits to lower-tax countries, also presents challenges for MSMEs in the digital era. MSMEs face difficulties in implementing appropriate transfer pricing policies due to limited resources, knowledge, and access to technology, but digitalisation offers opportunities to manage transactions more transparently and efficiently to ensure compliance with global tax regulations. Although transfer pricing is often associated with large enterprises, MSMEs also need to understand and manage this policy carefully, especially in the increasingly globalised digital era. Technology allows MSMEs to connect with international markets, but it also brings risks related to complex taxes and regulations. Therefore, it is important for MSMEs to have a clear understanding of transfer pricing, use the right technology, and consult with tax experts in order to comply with regulations and avoid legal issues.
Forensic Investigation and Fraud Detection in Nigeria: Leveraging on Artificial Intelligence Okonta, Chukwuekwu Nordi; Nnamdi, Chiamogu Anselm
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.v2i1.80

Abstract

Corporate fraud continues to threaten the sustainability of businesses in Nigeria, with conventional detection methods proving inadequate in addressing the complexity and scale of fraudulent activities. This study explores the role of Artificial Intelligence (AI) in enhancing forensic investigations for fraud detection within Nigerian firms. Using a documentary approach, the study examines various AI-driven technologies, including data analytics, machine learning algorithms, and predictive modeling, in improving the speed, accuracy, and efficiency of fraud detection. Findings reveal that while integrating AI in forensic investigations poses challenges, AI-powered techniques significantly enhance fraud detection by identifying anomalies, analyzing large datasets, and enabling proactive fraud prevention through continuous monitoring. The study recommends that Nigerian firms prioritize AI integration by adopting data-driven forensic frameworks and investing in predictive modeling and machine learning algorithms. Additionally, regular training for forensic teams on AI tools is essential to maximize their effectiveness. Collaboration with AI service providers and forensic experts is also crucial to developing customized AI solutions that address the specific fraud detection needs of Nigerian businesses. By embracing AI-driven forensic investigations, Nigerian firms can strengthen their fraud detection mechanisms, reduce financial losses, and enhance overall corporate governance and sustainability.
Influence of Carbon Emission Disclosure, Green Innovation, and Media Exposure on Firm Value Anggraeni, Novia; Fitriyah, Fitriyah
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.v2i1.86

Abstract

The objective of this research is to investigate how publicizing carbon emissions, implementing eco-friendly innovations, and gaining media coverage can impact the overall worth of a company. The study involved an examination of yearly reports, sustainability reports, and company websites belonging to energy sector businesses trading on the Indonesia Stock Exchange from 2019 to 2023. This research examined 16 energy sector companies listed on the Indonesia Stock Exchange between 2019 and 2023, using a purposive sampling method. The study relied on secondary data, including annual reports, sustainability reports, and the official websites of the selected companies. This study utilizes several variables, including Carbon Emissions Disclosure (X1) as the first independent variable, Green Innovation (X2) as the second independent variable, and Media Exposure (X3) as the third independent variable. Meanwhile, Firm Value (Y) serves as the dependent variable. In this study, the research methodology involves utilizing panel data regression. EViews 12 Student Version Lite software is employed to analyze the research findings. It was determined that the Common Effect Model (CEM) performed the best among all the models evaluated. The findings of this study reveal that Carbon Emissions Disclosure, when considered individually, does not influence Firm Value. Green Innovation, on the other hand, has a partial effect on Firm Value, while Media Exposure shows no partial impact. However, when analyzed simultaneously, Carbon Emissions Disclosure, Green Innovation, and Media Exposure collectively influence Firm Value.
The Influence of Promotion Through Instagram Social Media and E-WOM on Purchase Interest in UMKM Siris Meals Jakarta Priatna, Gustinanda; Zaini, Achmad
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.v2i1.92

Abstract

The rise of social media has transformed digital marketing strategies, with Instagram emerging as a key platform for small and medium-sized enterprises (MSME) to engage consumers. This study examines the impact of Instagram-based promotions and electronic word-of-mouth (E-WOM) on consumer purchase interest in Siris Meals Jakarta. A quantitative research approach was employed, utilizing a purposive sampling technique with a sample of 100 respondents. Data were collected through questionnaires and analyzed using multiple linear regression. The findings indicate that both Instagram promotions and E-WOM have a significant positive influence on purchase interest, both individually and collectively. The independent variables contributed 56.6% to variations in purchase interest. These results highlight the importance of optimizing Instagram as a promotional tool to enhance consumer engagement and drive sales. Based on these findings, it is recommended that Siris Meals strengthen its Instagram marketing strategy to maximize consumer reach and engagement
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.

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