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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
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Search results for , issue "Vol. 3 No. 3 (2025): July 2025" : 5 Documents clear
Forecasting Entertainment Tax Revenue Targets Using Regression and Time-Series Analysis: A Case Study in Sumedang Regency Tresnajaya, Rd. Tatan Jaka; Supriyadi; Sabnita, Nina
Summa : Journal of Accounting and Tax Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i3.660

Abstract

Local governments in Indonesia are granted fiscal autonomy to manage and optimize regional income sources, including local taxes, as a form of Local Own-Source Revenue (PAD). One such tax is the entertainment tax, which plays a significant role in supporting regional development. This study focuses on identifying key factors that influence entertainment tax revenue in Sumedang Regency, West Java and aims to construct a reliable model for projecting future revenue. Employing a mixed methods approach, the research integrates qualitative analysis—conducted through literature review and document analysis—with quantitative techniques, including multiple linear regression and time-series forecasting. This combination allows for a comprehensive understanding of the determinants of entertainment tax performance and provides a data-driven foundation for more accurate and sustainable fiscal planning at the regional level. The findings indicate that entertainment tax revenue is influenced by the number of entertainment venues, population size, tourist visits, GRDP in the tourism sector, GRDP at current prices (ADHB), BI rate, national inflation rate, and per capita income.
Analysis of the Implementation of the BLUD Financial Management Pattern at the SPAM UPTD of Tanjungpinang City Rasyid, Muhammad Iqbal; Chartady, Rachmad; Friassantano, Risgar; Afriyadi; Novrina, Putri Dwi
Summa : Journal of Accounting and Tax Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i3.616

Abstract

The purpose of this research is to find out how the implementation of PPK-BLUD and the obstacles in implementing PPK-BLUD in BLUD UPTD SPAM Tanjungpinang City. The implementation of the PPK-BLUD can be seen from the income, expenses and receivables of the BLUD UPTD SPAM Tanjungpinang City. This research method uses qualitative methods. The data used in this study uses primary data such as interviews and direct observation of informants, then this study also uses secondary data such as Regional Revenue and Expenditure Budget Realization Reports, Budget Business Plans and Mayor Regulations.
Corporate Governance and Financial Performance toward Sustainability Reporting: A Moderation Study of Firm Size in IDX Companies Tuzzohra, Fatimah; Satria, Hendy; Pardede, Ranat Mulia; Marlinda, Charly; Sahara, ⁠Masyitah As
Summa : Journal of Accounting and Tax Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i3.611

Abstract

This research explores the influence of good corporate governance and financial performance on sustainability report disclosures, with company size considered as a moderating factor. The study targets mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The governance indicators analyzed include the presence of a board of directors, audit committees, and independent commissioners. By utilizing secondary data and a purposive sampling method, a total of 20 mining firms were selected for evaluation. The findings demonstrate that both the board of directors and profitability significantly and positively contribute to the level of sustainability disclosures. In contrast, the audit committee and independent commissioners do not exhibit a notable impact. Furthermore, company size is found to strengthen the relationship between the board of directors and profitability with sustainability reporting, although it does not have a moderating effect on the roles of the audit committee and independent commissioners.
The Strategic Role of Accounting Information Systems in Financial and Non-Financial Performance Harahap, Eliya Fatma
Summa : Journal of Accounting and Tax Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i3.971

Abstract

This study provides a narrative review, highlighting its contribution to profitability, cost efficiency, sustainability, customer satisfaction, and innovation. The summary has been simplified to ensure readability and reduce technical density. Comparisons between developed and developing countries indicate varying magnitudes of impact, with transformative potential more evident in resource-constrained economies. The discussion further identifies systemic factors—including regulation, organizational culture, and digital infrastructure—as critical determinants of AIS effectiveness, while integration with enterprise resource planning, blockchain, and business intelligence technologies strengthens competitiveness. Despite these advances, limitations remain, particularly the underrepresentation of small and medium-sized enterprises in developing regions and the reliance on cross-sectional methodologies. Future research is recommended to explore longitudinal and context-sensitive analyses that incorporate human and behavioral dimensions. Overall, the findings emphasize that enhancing AIS quality and aligning adoption with digital transformation are essential strategies for sustaining organizational performance and competitiveness.
Adoption of Cloud Accounting: Opportunities, Barriers, and Implications for SMEs Qoriah, Desi
Summa : Journal of Accounting and Tax Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i3.979

Abstract

Cloud accounting has become a key innovation in financial management, improving efficiency, transparency, and sustainability. This narrative review synthesizes literature on its adoption and impact, with emphasis on business sustainability. Systematic searches were conducted in Scopus, Web of Science, and Google Scholar using targeted keywords on efficiency, transparency, SMEs, and financial performance. Only peer-reviewed, English-language studies directly addressing cloud accounting and sustainability were included. Findings show that cloud accounting reduces administrative workloads, enhances reporting accuracy, and promotes transparency through real-time data access. SMEs benefit most, gaining cost savings, better cash flow management, and operational flexibility. Yet adoption is hindered by security concerns, high initial costs, and limited infrastructure, particularly in developing countries. Integration with AI, blockchain, and big data further strengthens predictive capacity, accountability, and sustainability goals. Systemic factors such as robust digital infrastructure and supportive government policies are crucial in driving adoption. Overcoming barriers requires joint efforts by firms, governments, and technology providers to improve security, lower costs, and expand digital capacity. The review concludes that cloud accounting functions not only as a technological innovation but also as a strategic tool for sustainable business development. Future research should explore long-term financial and sustainability impacts, regional differences, and the governance role of cloud systems in fostering transparency and accountability.

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