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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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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
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.

Page 5 of 5 | Total Record : 43

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