cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Novianita Rulandari
Contact Email
journal@idscipub.com
Phone
+6282115151339
Journal Mail Official
journal@idscipub.com
Editorial Address
Gondangdia Lama Building 25, RP. Soeroso Street No.25, Jakarta, Indonesia, 10330
Location
Kota adm. jakarta pusat,
Dki jakarta
INDONESIA
Summa : Journal of Accounting and Tax
Published by PT Penerbit Ilmiah Indonesia
ISSN : -     EISSN : 30314216     DOI : https://doi.org/10.61978/summa
Core Subject : Economy,
Economics, Econometrics & Finance
Summa: Journal of Accounting and Tax with ISSN Number 3031-4216 (Online) published by Indonesian Scientific Publication, is a leading peer-reviewed, open-access scientific journal dedicated to publishing high-quality research, analytical papers, and case studies in the fields of accounting and taxation. Since its establishment, Summa has been committed to advancing both theoretical understanding and practical applications of accounting and taxation in the ever-evolving business landscape.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 3 (2024): July 2024" : 5 Documents clear
The Effectiveness of Fiat Fractional Reserve system and the role of Centralised Cryptocurrency on Economic Stability in Nigeria’s Digital Economic System Saidu Alhaji , Sani; Bakari Mauda, Ahmed; Umar Jarengol, Isa; Bubba, Mohammed Bawuro
Summa : Journal of Accounting and Tax Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i3.268

Abstract

The study is aimed at assessing the effectiveness of fiat fractional reserve system and the role of centralised cryptocurrency on economic stability in Nigeria’s digital economic system The study adopted a qualitative means of data collection. The study uses Nigeria as the study area which was selected using purposive sampling technique. The qualitative information was collected using a semi-structured interview questions from the sampled participants. The collected information from qualitative source was analysed using thematic analyses with the aid of AtlasTi. The study found that the major challenges of the current fiat and fractional reserve system are rising cost of living, private money creation and overwhelming increase in public debt caused by interest rate manipulation. It was also found that the adoption of an alternate transactional system is timing considering the advancement in technology as the block-chain aided technology system will be a better option considering its security, transparency, controllability and traceability of all transactions operated on it. The study recommends that government especially policy makers should think on improving or modifying the current system so as to have a better system that will address the private money creation, unregulated transaction, interest rate manipulation. On the same vein the study recommends that centralized cryptocurrency transactional system should be adopted as a central transactional system which could be capable of minimizing oversupply of money through eradicating private money creation and interest rate manipulation.
The Effect Of Eps, Roe, Der, Per, Pbv, Dy On The Share Price Of Bumn Companies Listed On The Idx Anugrah, Jammes Irman Nur; Anggraeny , Shinta Noor; Wibawa , Koerniawan Dwi
Summa : Journal of Accounting and Tax Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i3.315

Abstract

Although they offer large potential for profit, stocks can also carry a high level of risk. Investors should evaluate the financial ratios of companies seeking financing, as failing to do so could result in investors losing out on capital that is projected to give a higher nominal return. The purpose of this study is to ascertain how stock prices are impacted by the following factors: Earning per Share (EPS), Return on Equity (ROE), Debt to Equity Ratio (DER), Price to Earning Ratio (PER), Price to Book Value (PBV) and Dividend Yield (DY). The classic assumption test, which includes the autocorrelation, multicollinearity, heteroscedasticity, and normalcy tests, is the data analysis method employed. Next comes hypothesis testing, which includes multiple regression analysis, the F test, the t test, and the determination test. The results showed, of the 6 financial ratios that had a partial effect were Earning per Share (EPS) and Price to Book Value (PBV), and all financial ratios had a joint effect (simultaneously) on stock prices. According to the determination test (R2) results, 49.5% of the sample was influenced by factors not included in the study, whereas 50.5% of the sample contributed. This is due to the fact that different investors employ different strategies, hence not all investors rely solely on financial ratios. Nonetheless, investors do not always employ specific strategies because investing is not always done for financial gain.
The Effect of Tax Planning, Deferred Tax Assets, Deferred Tax Expenses and Tax Avoidance on Earning Management Nuriah Isthifaiyyah; Pandowo, Hedi Pandowo; Kusumaningrum, Dian
Summa : Journal of Accounting and Tax Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i3.325

Abstract

The earnings management phenomenon that occurs in food and beverage sector manufacturing companies in Indonesia can influence the decisions of investors and other stakeholders in investing in shares. This research aims to determine the effect of tax planning, deferred tax assets, deferred tax expenses, and tax avoidance on earnings management in food and beverage sub sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Agency theory is used as a foundation to explain the conflict of interest between principals and agents in company management. This research method uses a quantitative method with a causal associative approach. Secondary data collection techniques were collected through library research and financial report documentation from the website www.idx.co.id. The sample consists of 14 companies selected using purposive sampling techniques in the 2018-2022 period. Data analysis used the t-test (partial) with the SPSS version 25 statistical data processing tool. The research results showed that deferred tax expenses and tax avoidance had a significant effect on income management, while tax planning and deferred tax assets had no effect. Tax planning, deferred tax assets, deferred tax expenses and tax avoidance have a 94.4% effect on income management. In conclusion, companies tend to utilize deferred tax expenses and tax avoidance practices in earnings management. Further research is recommended to expand the scope of research and other variables that have the potential to influence earnings management.
The Role of Governance and Regulation in Shaping ESG Disclosure Quality Merliyana, Reny Dany
Summa : Journal of Accounting and Tax Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i3.947

Abstract

This article provides a narrative review of sustainability accounting and ESG disclosure by synthesizing current literature into four main themes: global trends, regulatory challenges, the link between disclosure and corporate performance, and issues of transparency such as greenwashing. The review aims to make the discussion accessible while maintaining academic rigor. The results demonstrate that while ESG reporting in developed economies has been strengthened by regulatory frameworks such as the EU Corporate Sustainability Reporting Directive, developing countries continue to rely on voluntary and inconsistent disclosure practices. Quantitative evidence indicates a positive association between robust ESG disclosure and corporate outcomes such as profitability, market valuation, and stakeholder trust, though these effects vary across sectors and national contexts. However, significant obstacles persist, including fragmented regulatory approaches, data quality limitations, and misleading practices that erode investor confidence. The discussion highlights the influence of systemic factors such as governance structures, cultural norms, and investor activism, and suggests potential solutions through standardization, independent assurance, and participatory oversight. Future research directions are proposed to address gaps in developing countries and evaluate new regulatory frameworks. These findings reinforce the urgency of advancing ESG disclosure as a credible and impactful mechanism for achieving sustainable corporate transformation.
The Role of Triple Bottom Line Accounting in Advancing Sustainable Development Kartiko, Erik; Ningsih, Winda; Merliyana, Reny Dany
Summa : Journal of Accounting and Tax Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i3.980

Abstract

Global demand for sustainability reporting has elevated Triple Bottom Line (TBL) accounting as a key framework that integrates financial, social, and environmental accountability. This review synthesizes research published between 2010 and 2024 to evaluate how TBL has been adopted, its effectiveness, and its limitations across regions and sectors. The study highlights that TBL adoption improves firm performance through profitability, stakeholder engagement, and ecological responsibility. Developed economies show stronger integration due to regulatory and market support, while developing economies face institutional and resource challenges. High-carbon industries struggle to adopt TBL comprehensively, whereas environmentally oriented sectors use it to innovate and increase efficiency. The review identifies regulation, consumer demand, and managerial capacity as critical drivers of success. It also emphasizes the need for standardized metrics, stronger adoption in emerging markets, and exploration of digital technologies to enhance practice. By comparing contexts, this study contributes a global perspective and underscores TBL as a strategic tool for sustainable corporate governance and long-term value creation.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2026): January 2026 Vol. 3 No. 4 (2025): October 2025 Vol. 3 No. 3 (2025): July 2025 Vol. 3 No. 2 (2025): April 2025 Vol. 3 No. 1 (2025): January 2025 Vol. 2 No. 4 (2024): October 2024 Vol. 2 No. 3 (2024): July 2024 Vol. 2 No. 2 (2024): April 2024 Vol. 2 No. 1 (2024): January 2024 Vol. 1 No. 1 (2023): October 2023