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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. 4 No. 1 (2026): January 2026" : 5 Documents clear
The Influence of Financial Literacy, Technological Advance, and the Development of Financial Technology (Fintech) on Students' Investment Decisions Fitriyani, Rosha; Sartika, Dewi
Summa : Journal of Accounting and Tax Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i1.1051

Abstract

This study seeks to examine the impact of financial literacy, technological advancements, and financial technology (fintech) developments on students' investment decisions. This research is driven by the importance of rational investment decision-making among the younger generation, especially students, who have great potential as future investors. This study uses a descriptive quantitative methodology, including an online questionnaire distributed to 105 active students of Bina Darma University. Data analysis was carried out using the SEM-PLS methodology through the SmartPLS 4.1.1.2 program. The research findings show that financial knowledge, technological advancements, and fintech innovations significantly influence students' investment choices. The study underscores the need to improve financial literacy, financial technology education, and improve self-efficacy among students to facilitate wiser investment decisions and reduce irrational investment risks. These findings are critical for educational institutions and fintech service providers to develop teaching programs that promote prudent and responsible investment practices.
The Influence of Accounting Information System Implementation, Internal Audit, and Human Resource Competence on the Effectiveness of Internal Control (A Case Study at PT. Agrodana Futures) Putra, Johansyah; Sartika, Dewi
Summa : Journal of Accounting and Tax Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i1.1101

Abstract

This study examines the influence of Accounting Information System (AIS) implementation, Internal Audit, and Human Resource (HR) Competence on the Effectiveness of Internal Control at PT Agrodana Futures. The research is prompted by the critical role of internal control in the high-risk futures brokerage industry and the scarcity of studies analyzing the combined effect of these three variables in this context. The central research question is to what extent these factors affect internal control effectiveness. This paper provides a new contribution by simultaneously analyzing the roles of AIS, internal audit, and HR competence within a single integrated model, grounded in Agency Theory and Signaling Theory. Previous studies have generally examined these factors separately or outside the futures brokerage sector. A quantitative survey approach was employed. Data were collected from 40 employees via an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings reveal that AIS (β = 0.408; p = 0.022), Internal Audit (β = 0.378; p = 0.010), and HR Competence (β = 0.308; p = 0.000) each have a positive and significant effect. Collectively, they explain 87% of the variance in internal control effectiveness (R² = 0.870). The study concludes that a reliable AIS, an independent internal audit function, and competent human resources are key to strengthening internal control systems. These findings underscore the necessity of a holistic approach to internal governance in high-risk industries like futures trading.
Implementation of Regional Government Information System Policy (SIPD) in Yapen Islands Regency: Using Van Meter and Van Horn Models Gracya, Rosalyn; Purwanti, Lilik
Summa : Journal of Accounting and Tax Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i1.1238

Abstract

The Regional Government Information System (SIPD) is an integrated electronic platform designed to support local governments in managing and disseminating information on regional development, public finance and other administrative functions. In the Yapen Islands Regency, SIPD is expected to strengthen transparency, accountability, and efficiency as part of the national goals to advance governance practices. However, the implementation of SIPD in the regency has not yet reached its optimal performance, as various technical and organizational challenges persist. This study aims to analyze the meaning and dynamics of SIPD policy implementation within the context of the Yapen Islands Regency; using the Van Meter and Van Horn model as an analytical lens with descriptive qualitative method. This model provides more comprehensive understanding of implementation processes through six interrelated dimensions: policy standards, resources, communication, implementing attitudes, organizational characteristics, and external conditions. The finding indicate that the SIPD policy implementation has been implemented but is still constrained. However, several obstacles remain, particularly unstable internet connectivity, limited technical capacity, and delay in system synchronization. These challenges are mitigated by strong local organizational culture, assertive communications among implementers, and effective cross-agency collaboration. This study supports policy-making institutions in designing SIPD, thereby enabling comprehensive development of SIPD within the public sector; considers policy standards and objectives, formulates more contextual and realistic guidelines, strengthens vertical coordination mechanisms, and facilitates more rapid technical support.
Enhancing Firm Value Through Green Investment and Green Innovation: Does Firm Size Matter in Indonesia's Energy Industry? Lestari, Andini Ayu; Paramita, Veronika Santi
Summa : Journal of Accounting and Tax Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i1.1346

Abstract

Increased productivity in the energy sector has led to environmental degradation, requiring companies to address these challenges through green investment and green innovation as strategies to enhance corporate value. This study investigates the impact of these green initiatives on firm value and explores how company size moderates these relationships within energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2024. The research employs quantitative techniques and a descriptive-causal analysis approach. Using purposive sampling, nine out of 91 energy firms were selected. Data from financial, sustainability, and annual reports were analyzed using panel data regression and moderated regression analysis (MRA) via EViews 13. The findings indicate that green investment negatively affects firm value, whereas green innovation has a positive impact. Both factors influence firm value simultaneously. Notably, MRA results reveal that firm size strengthens the influence of green investment on firm value but does not moderate the effect of green innovation. The novelty of this research lies in demonstrating that firm size is a key factor that strengthens the influence of green investment on firm value, suggesting that the negative impact can be mitigated by larger firms' superior resource capacity. Consequently, energy companies should prioritize green innovation and enhance the efficiency of green investments. Large companies, in particular, should leverage their superior resource capacity to enhance the effectiveness of green investment in optimizing company value. Future research is encouraged to expand the sample size and observation period and to explore additional variables beyond firm size.
Leveraging Sustainability: How Firm Size Shapes the Value-Creating Effects of Carbon Emission Disclosure and Environmental Performance on Firm Value Ardelia, Ranti; Paramita, Veronika Santi
Summa : Journal of Accounting and Tax Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i1.1347

Abstract

As the severity of global warming escalates, investors increasingly favor firms demonstrating strong environmental responsibility, underscoring the growing importance of sustainability in capital market decisions. This study examines the effect of carbon emission disclosure and environmental performance on firm value, considering firm size as an interaction factor within IDX-listed energy firms during the 2019–2024 period. This study utilizes longitudinal secondary datasets sourced from audited financial disclosures and corporate sustainability reports. The sample consists of 11 energy companies selected through purposive sampling. Carbon emission disclosure is measured using the GRI 305 index. Environmental performance is proxied by PROPER ratings. Firm value is calculated by price-to-book value (PBV), and the natural logarithm of total assets represents firm size. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The results indicate that carbon emission disclosure does not significantly affect firm value. Environmental performance, however, shows a negative influence on corporate valuation. Furthermore, firm size does not moderate the relationship between carbon emission disclosure and firm value, but it significantly moderates the relationship between environmental performance and firm value. These findings indicate that environmental performance is generally perceived by the market as a cost-intensive activity, exerting a negative effect on firm value, particularly for smaller firms. However, the positive interaction between environmental performance and firm size suggests that larger firms can leverage their scale to translate environmental efforts into relatively greater value creation, highlighting the importance of aligning sustainability strategies with firm size for long-term value.

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