cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yusuf Faisal
Contact Email
yys.azzukhrufcendikia@gmail.com
Phone
+628561117124
Journal Mail Official
azzukhrufcendikia.ojs@gmail.com
Editorial Address
Jl. Perintis Kemerdekaan No. 154
Location
Kota padangsidimpuan,
Sumatera utara
INDONESIA
Journal of Applied Accounting and Sustainable Finance
Published by Yayasan Az Zukhruf Cendikia
ISSN : -     EISSN : 30906326     DOI : https://ojs.azzukhrufcendikia.or.id/index.php/aasf
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Journal of Applied Accounting and Sustainable Finance is a peer-reviewed academic journal that publishes high-quality research in the fields of accounting, finance, and sustainability. The journal focuses on the application of accounting and financial principles to support sustainable business practices, corporate responsibility, environmental, social, and governance (ESG) reporting, as well as ethical financial decision-making. It welcomes original research articles, conceptual papers, case studies, and literature reviews that contribute to the development of applied accounting and sustainable finance, particularly in emerging and developing markets. The journal is published three times a year—in April, August, and December. Topics covered include but are not limited to: Sustainable financial reporting and assurance, Integrated reporting and ESG disclosure, Green finance and responsible investment, Corporate governance and accountability, Management accounting for sustainability, Financial performance and sustainability alignment, Ethical accounting practices and regulatory frameworks
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
 1   2 
The Effect of Service Quality, Tax Sanctions, and Modernization of the Tax Administration System on Taxpayer Compliance Adissya Hawalia Husni; Elprina Sarah Azahra; Noor Jaesmine Maharani
Journal of Applied Accounting and Sustainable Finance Vol. 1 No. 2 (2025): Agust 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v1i2.77

Abstract

Purpose - This study aims to examine the influence of Service Quality, Tax Sanctions, and Tax Administration System Modernization on Taxpayer Compliance. Design/methodology/approach - This study uses quantitative research methods, using primary data collected from a population of 64 respondents from Individual Taxpayers in the city of Bekasi. Data analysis was carried out using Partial Least Square (PLS) software with Moderated Regression Analysis.   Findings - The results of this study found that Service Quality has a positive effect and has a non-significant effect on Taxpayer Compliance, Tax Sanctions have a positive effect and have a significant effect on Taxpayer Compliance, and Modernization of the Tax Administration System has a positive effect and has a significant effect on Taxpayer Compliance Limitations/implications of the study - This study introduces innovative variables in taxpayer compliance, especially service quality, tax sanctions, and modernization of the tax administration system, which provides new insights. However, this finding is limited because the variables are measured using a questionnaire, the data obtained is the perception of respondents of the data obtained through WhatsApp so that the questionnaire obtained is not guided in detail in its filling.
The Effect of Compensation, Training, and Work Discipline on Employee Performance Nadia Saputri; Mella A Listia; Syifa Fauzatuz Zulfa
Journal of Applied Accounting and Sustainable Finance Vol. 1 No. 1 (2025): April (2025)
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v1i1.80

Abstract

Purpose – This study aims to test or analyze how employee performance affects compensation, training, and work discipline. Design/methodology/approach – This study uses quantitative research methods, using primary data collected from a population of 70 employees who are members of PT Namicoh Indonesia Component in the automotive manufacturing section of plant 1. Each questionnaire distributed contained 54 statements to be answered by respondents. To get the results of this study, researchers used SEM-PLS (Partial Least Squares) version 3.0. Findings – The results of this study in the first hypothesis found that compensation has a positive and significant effect on employee performance, then the second hypothesis found that training has a positive and insignificant effect on employee performance, then the third hypothesis found that work discipline has a positive and insignificant effect on employee performance Research limitations/implications – This research introduces innovative variables in employee performance. In particular compensation, training, and work discipline, which provide new insights. However, these findings are limited to PT Namicoh Indonesia Component automotive manufacturing plant 1, and broader applicability to non-automotive manufacturing company contexts requires further research.
The Influence of Social Media Marketing, Service Quality, and Ease of Transactionson Purchase Decisions Putri Azijah Pasaribu; Muhamad Prastyo Hadi; Theresia Putri Charabita
Journal of Applied Accounting and Sustainable Finance Vol. 1 No. 2 (2025): Agust 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v1i2.84

Abstract

Objective – This study aims to find out and analyze the influence of social media marketing, service quality and ease of transactions on purchase decisions. Design/methodology/approach – This study uses a quantitative type of research. This research was conducted using a questionnaire distributed to consumers of Sea Makeup products, namely 110 questionnaires shared through social media. Each questionnaire distributed has 51 questions to be answered by respondents. Of the 110 questionnaires distributed, 66 respondents gave answers. To get the results of this study, the researcher used SmartPLS 3. Findings – The results of this study determine that social media marketing has a positive effect and has a significant effect on purchase decisions, ease of transactions has a positive effect and has a significant effect on purchase decisions. Limitations of the Research – The limitations of this study are all variables, namely social media marketing variables, service quality, ease of transactions as independent variables, purchase decisions as dependent variables, so that the data obtained is the perception of the respondents. Respondents were obtained through WhatsApp and Instagram so that the filling out of the questionnaire obtained was not guided in filling it out. Some respondents may be reluctant to give honest answers and not all respondents have the same understanding of the questions asked, which can lead to irrelevant or inappropriate answers.
The Effect of Cultural Factors, Price, and Promotion on Purchasing Decisions Alberta Theresia Rene; Florida Mini; Fransiska Irma Fardina
Journal of Applied Accounting and Sustainable Finance Vol. 1 No. 2 (2025): Agust 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v1i2.88

Abstract

Abstract Purpose –  This study aims to examine the influence of cultural factors, price, and promotion on purchasing decisions. Design/methodology/approach – This research uses a quantitative approach. It was conducted using a questionnaire distributed to people in East Nusa Tenggara, especially in the Regency, with as many as 80 distributed via social media. Each questionnaire contained 76 statements for respondents to answer. To get the result of this research, I used PLS-SEM Version 3.0 Findings – Research limitations/implications – The findings reveal that culture has a positive and significant effect on purchasing decisions, price has a positive but insignificant effect on purchasing and promotion has a positive and significant effect on purchasing decisions. Each questionnaire contained 76 statements for respondents to answer. Research limitations/implications- This study introduces needs variables in purchasing decisions, especially experience and attitude, which provide new insight. However, the findings are limited to consumer behavior and product marketing, requiring further research.
Predictive Analysis of VAT Revenue in 2025: The Effect of Macroeconomic Factors on VAT Revenue Nikson Sihotang; Afifah Salsabila; Farhan Nurcholis Putra; Hajar Nurrahmah; Vico Yandiansyah Nugraha
Journal of Applied Accounting and Sustainable Finance Vol. 1 No. 2 (2025): Agust 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v1i2.113

Abstract

Purpose: The purpose of this study is to analyze the influence of macroeconomic factors—namely the rupiah exchange rate, inflation rate, and economic growth—on Value Added Tax (VAT) revenue in Indonesia. Additionally, the research aims to predict VAT revenue for 2025 using a regression-based Machine Learning algorithm and to analyze these predictions in the context of the planned VAT rate increase to 12%. Design/methodology/approach : This study employs a quantitative approach using secondary time-series data from 2017 to 2024, sourced from Statistics Indonesia (BPS), Bank Indonesia, and the Ministry of Finance. The dependent variable is VAT revenue, while the independent variables include the rupiah exchange rate, inflation, and economic growth. The analysis began with classical assumption tests and multiple linear regression. Subsequently, predictive modeling was conducted using the KNIME platform, testing several Machine Learning algorithms—including linear regression (with and without lag variables), Gradient Boosting, and Random Forest—to find the most accurate model. Findings : Statistical test results show that the rupiah exchange rate, inflation, and economic growth have no significant effect on VAT revenue, neither individually nor simultaneously. The linear regression, lag-variable, and Gradient Boosting models performed inadequately, showing low explanatory power (low R 2 ). In contrast, the Random Forest model proved superior with an R 2 of 0.844, significantly explaining the data's variability. Based on this model, VAT revenue in 2025 is predicted to follow a gradual upward trend throughout the quarters. An initial dip in revenue is analyzed as a consequence of global geopolitical instability and a domestic political transition impacting consumer purchasing power. Research limitations/implications: The main limitation of this study is the relatively short time span of the data, which prevents the full capture of long-term trends. The implication is that simple linear models are insufficient for predicting VAT revenue, making complex models like Random Forest more relevant for fiscal policy analysis. Future research is recommended to expand the analysis period and incorporate other variables, such as taxpayer compliance rates and broader global economic conditions.
Strategic Governance and Financing: Keys to Firm Value in Food and Beverage Companies Nopitasari Nopitasari
Journal of Applied Accounting and Sustainable Finance Vol. 1 No. 1 (2025): April (2025)
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v1i1.114

Abstract

Objective – This study aims to examine the relationship between independent board of commissioners, institutional ownership and capital structure on firm value. Design/methodology/approach – The population in this study is a food and beverage subsector companies listed on the Indonesia Stock Exchange in the period 2013-2022 with a total of 26 companies. The sample selection was carried out using purposive sampling method and obtained a total sample of 13 companies and 130 observations. The analytical technique used to test the hypothesis is multiple regression analysis using IBM SPSS 24 software. Findings –  The results of this study indicate that the variable independent board of commissioners and capital structure have a positive and significant effect on firm value, while the variable institutional ownership has no effect on firm value. Originality/value – In this study the focus is on food and beverage subsector companies with a 10 years period from 2013-2022 which can differentiate it from previous research.
The Influence of Media Exposure, Slack Resources, Public Ownership and Profitability on Corporate Social Responsibility Disclosure Estuningsih Leandra Endhita
Journal of Applied Accounting and Sustainable Finance Vol. 1 No. 1 (2025): April (2025)
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v1i1.115

Abstract

Purpose – This study aims to determine the influence of Media Exposure, Slack Resources, Public Ownership, and Profitability on Corporate Social Responsibility Disclosure.  Design/methodology/approach – This study uses quantitative data, the sample in this study is 55 non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2018-2022. The analysis techniques used to test the hypothesis are statistical analysis, namely: descriptive statistics, classical assumption tests (normality, multicollinearity, heterokedasticity, and autocorrelation), multiple linear analysis, hypothesis tests and determination coefficients with SPSS 25.0.  Findings – The results of this study show that the Media Exposure variable has a positive and significant effect on corporate social responsibility disclosure, the slack resources variable has a negative and insignificant effect on corporate social responsibility disclosure, the public ownership variable has a positive and insignificant effect on corporate social responsibility disclosure, and the profitability variable has a positive and significant effect on corporate disclosure social responsibility. Originality/value - This study discusses Corporate Social Responsibility Disclosure and other factors such as Media Exposure, Slack Resources, Public shareholding and Profitability focusing on consumer non-cyclical. This study uses the Sustainbility Reporting Guidelines (SRG) index. Launched by the Global Reporting Initiative (GRI), in the SRG, there are 79 items spread across 6 performance indicators.
The Effect of Liquidity, Profitability, and Solvency on Stock Prices in LQ-45 Companies Listed on The Indonesia Stock Exchange (IDX) For The Period 2020-2022 Simbolon Joshua
Journal of Applied Accounting and Sustainable Finance Vol. 1 No. 1 (2025): April (2025)
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v1i1.116

Abstract

Purpose – This study aims to test and analyze the relationship between liquidity, profitability, and solvency in relation to stock price Design/methodology/approach – This research was conducted using a purposive sampling. The research data includes 81 observations that focus on the Index LQ 45 with 27 samples of research during 2020-2022. The writer tested the hypothesis by using a data regression model with the SPSS tool. Findings – The results of this study found that Liquidity has a negative and insignificant effect on stock price, Profitability has a positive and significant effect on stock price, Solvency has a negative and significant effect on share price. Research limitations/implications – This research focuses on the stock price where this research study discusses the relationship of liquidity, profitability, and solvency in LQ-45 index companies
The Effect of Information Asymmetry, Systematic Risk and Investment Opportunity (IOS) on Profit Quality in Food & Beverage Wiwiek Winingshe
Journal of Applied Accounting and Sustainable Finance Vol. 1 No. 1 (2025): April (2025)
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v1i1.117

Abstract

Purpose – This study aims to obtain empirical evidence and analyze the factors that influence earnings quality. The independent variables used in this study are Information Asymmetry, Systematic Risk and Investment Opportunity Set (IOS). The dependent variable in this study is earnings quality. The population used in this study are Manufacturing Companies in the Food & Beverage Sub-Sector Registered on the Indonesia Stock Exchange (IDX) from 2013 to 2022.  Design/methodology/approach – The research method used is descriptive quantitative. The type of data used is secondary data in the form of published financial reports of manufacturing companies in the food & beverage sub-sector which are listed on the Indonesia Stock Exchange in 2013-2022. Samples were collected by purposive sampling method. The number of companies that were sampled in this study were 10 companies with a research period of 10 years. Data processing using SPSS version 20 for windows by collecting related data and then calculating information asymmetry, systematic risk, and Investment Opportunity Set (IOS) and earnings quality. T), and multiple linear regression test  Findings – The results of this study partially show that information asymmetry has no effect on earnings quality, systematic risk has a negative and significant effect on earnings quality, Investment Opportunity Set (IOS) has a positive and significant effect on earnings quality. Simultaneous test results show that information asymmetry, systematic risk, and Investment Opportunity Set (IOS) affect earnings quality.
Influence of Awareness, regulation understanding, and Sanctions on PKB compliance Bekasi Putri Dwi Puji Lestari; Egi Gumala Sari
Journal of Applied Accounting and Sustainable Finance Vol. 1 No. 2 (2025): Agust 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v1i2.123

Abstract

Purpose – This research is to empirically examine how taxpayer awareness, knowledge of tax laws, and the imposition of tax penalties affect the compliance behavior of motor vehicle taxpayers in Bekasi Regency. Design/methodology/approach – This study a quantitative research approach with the unit of analysis at the individual level, specifically targeting employees in the private sector, state owned enterprise (SOEs), the education sector, civil servants, self-employed individuals, and private motor vehicle owners in Bekasi Regency particularly in the districts of South Tambun Selatan, Babelan, and Cibitung. The researcher’s involvement is kept to a minimum. A total of 365 respondents were selected using a snowball sampling technique, and data collection was conducted through the distribution of questionnaires. To analyze the data, the researcher utilized Partial Least Squares Structural Equation Modeling (PLS-SEM) version 4.0. Findings – The findings reveal taxpayer awareness significantly and positively influences taxpayer compliance. Likewise, comprehension of tax regulations demonstrates a significant and positive relationship with taxpayer compliance. Moreover, the imposition of tax sanctions also shows a significant and favorable effect on taxpayer compliance.Research limitations/implications – This research has a number of limitations that emerged during the data collection process. One of the main challenges was attracting some respondents to fill out the questionnaire boldly because they were concerned about risk of digital fraud. In addition, the geographic scope of the research which only covers the Bekasi Regency are and the focus of respondents being limited to motor vehicle taxpayers means that the results of this research cannot be generalized to other types of taxes or areas with more complex conditions. In addition, some elderly respondents required assistance when fulfilling out the questionnaire to ensure that the answers given truly reflected their personal opinions and minimized filling errors.

Page 1 of 2 | Total Record : 15

 1   2 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 1 No. 3 (2025): December 2025 Vol. 1 No. 2 (2025): Agust 2025 Vol. 1 No. 1 (2025): April (2025)