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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. 3 No. 1 (2025): January 2025" : 5 Documents clear
The Influence of Professional Training and Work Motivation on Auditor Performance in the Regional Inspectorate of Palembang City Adrian; Helmi, Sulaiman; Herdiansyah, M. Izman; Trisninawati
Summa : Journal of Accounting and Tax Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i1.381

Abstract

This study aims to investigate the impact of professional training on work motivation and auditor performance, focusing on the role of motivation as a mediating factor. The research employed a quantitative approach, using a survey method to collect data from auditors in various organizations. The data were analyzed using Structural Equation Modeling (SEM) to test the validity, reliability, and hypotheses. The findings indicate that professional training positively and significantly affects work motivation and auditor performance. Furthermore, work motivation significantly mediates between professional training and auditor performance. This study contributes to the literature by providing empirical evidence on the importance of professional training in enhancing work motivation and auditor performance. The results highlight the crucial role of motivation in achieving better performance outcomes
The Effect of Environment Social Governance (ESG) and Financial Performance on Firm Value Moderated by Firm Size Intan, Tamara; Paramita, Veronika Santi
Summa : Journal of Accounting and Tax Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i1.468

Abstract

In 2019, a report on GHG emissions in the energy industry sector revealed that the industry was responsible for the highest concentration of such gases and contributed to the decline in the company value of energy sector companies. Environmental Social Governance (ESG), Return on Asset (ROA), and Firm Size are contributing variables to the decline in the value of the firm. This study was conducted to assess whether the value of energy sector companies registered on the IDX in 2019-2023 is affected by ESG, ROA, and company size. A quantitative causality descriptive methodology was applied in this research. The data type uses panel and secondary data sources. Researchers set eighty-three companies in the energy industry registered on the Indonesia Stock Exchange as the population. Purposive sampling is the method employed, which sets the number of samples at 12 energy sector companies. The findings of this study partially reveal that ESG negatively affects firm value. Meanwhile, there is a positive effect between ROA and firm value. ESG and ROA simultaneously impacts firm value. The relationship between ESG and ROA cannot be moderated by firm size.
Institutionalizing Internal Audit in Indonesian Startups: Regulatory Alignment and Fraud Prevention Strategies Prayoga, Cepi Juniar; Sukristanta
Summa : Journal of Accounting and Tax Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i1.876

Abstract

This study investigates the role of internal audit systems in preventing fraud within Indonesian technology startups, emphasizing their vulnerability due to underdeveloped governance structures and exploring how regulatory frameworks and internal mechanisms can mitigate these risks. Using a qualitative approach that combines regulatory analysis, literature review, and case study evaluation, the research triangulates Indonesian regulatory documents (PP 71/2019, UU PDP 27/2022, POJK 40/2024), ACFE global fraud reports, and case evidence from eFishery, Investree, and TaniFund to examine audit failures and formulate best practices. The findings reveal that financial constraints, cultural attitudes, and limited audit knowledge hinder the effective implementation of internal audit systems, while whistleblowing mechanisms—though essential—require integration with formal audit processes to deliver meaningful impact. Case analyses further confirm that audit deficiencies contribute to regulatory sanctions and operational instability, underscoring the importance of adopting maturity models (e.g., COSO, IA CM) and analytics-driven continuous auditing to enhance responsiveness. Overall, the study concludes that internal audit should be positioned as a strategic enabler rather than a mere compliance obligation; when integrated with whistleblowing channels and supported by audit maturity frameworks, it can significantly reduce fraud exposure, strengthen governance, and foster sustainable growth in technology startups across emerging markets.
Blockchain, Automation, and AI in Accounting: Challenges, Opportunities, and Global Perspectives Noviany, Henny; Nurkhasanah, Yeni; Marlina, Siska
Summa : Journal of Accounting and Tax Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i1.944

Abstract

Digital transformation represents a significant evolution in the accounting profession, characterized by the integration of artificial intelligence, automation, and blockchain technologies. This study aims to synthesize and critically evaluate current evidence on how these technologies shape accounting practices, professional roles, and organizational processes. The review employed a structured methodology involving multiple academic databases, targeted keywords, and explicit inclusion and exclusion criteria to identify peer-reviewed studies relevant to digital transformation in accounting. The findings indicate that AI adoption improves audit efficiency and reduces costs by automating repetitive processes and enabling advanced analytics. Automation enhances accuracy and timeliness in financial reporting, with large organizations benefiting most from advanced ERP systems, while SMEs rely increasingly on accessible cloud-based solutions. Blockchain contributes to transparency and data integrity through immutable records, but adoption is uneven across regions due to regulatory and infrastructural disparities. The discussion emphasizes that systemic factors—organizational culture, regulatory frameworks, and technological infrastructure—critically influence outcomes, while government incentives, training initiatives, and partnerships with technology providers are key strategies for overcoming adoption barriers. Limitations in the literature include fragmented focus on individual technologies, geographical bias toward developed economies, and insufficient attention to professional identity and ethics. The review concludes that addressing these gaps and promoting inclusive digital strategies are essential for ensuring sustainable transformation in accounting. These findings have significant implications for policymakers, educators, and practitioners seeking to align accounting practices with the demands of the digital era.
Gender Diversity in Audit Committees and Its Impact on Financial Reporting Quality: A Narrative Review Kartika, Erawati; Ungkari, Marti Dewi; Syakinah, Fitri
Summa : Journal of Accounting and Tax Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i1.981

Abstract

The relationship between gender diversity in audit committees and financial reporting quality has become an important theme in corporate governance research. This review consolidates empirical and theoretical evidence on how female representation affects audit quality, earnings management, fraud prevention, tax behavior, and sustainability disclosures. Using a systematic search across Scopus, Web of Science, and Google Scholar, we included peer-reviewed studies published in the last decade. The findings show that gender-diverse audit committees strengthen oversight, reduce misreporting, discourage aggressive tax strategies, and enhance ESG disclosure. Comparative evidence indicates stronger effects in developed economies with regulatory mandates, while cultural and institutional barriers in developing markets often limit effectiveness. Unlike previous reviews, this study highlights the combined influence of gender diversity on financial integrity and sustainability reporting, offering an integrated governance perspective. Policy implications include the adoption of gender quotas, leadership training for women, and mandatory disclosure of board diversity. Future research should explore longitudinal trends, sectoral variations, and mechanisms linking gender diversity with governance outcomes.

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