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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 5 Documents
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Search results for , issue "Vol. 1 No. 2 (2025): Agust 2025" : 5 Documents clear
The Effect of Service Quality, Tax Sanctions, and Modernization of the Tax Administration System on Taxpayer Compliance Husni, Adissya Hawalia; Azahra, Elprina Sarah; Maharani, Noor Jaesmine
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 Influence of Social Media Marketing, Service Quality, and Ease of Transactionson Purchase Decisions Pasaribu, Putri Azijah; Hadi, Muhamad Prastyo; Charabita, Theresia Putri
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 Rene, Alberta Theresia; Mini, Florida; Fardina, Fransiska Irma
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 Sihotang, Nikson; Salsabila, Afifah; Putra, Farhan Nurcholis; Nurrahmah, Hajar; Nugraha, Vico Yandiansyah
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.
Influence of Awareness, regulation understanding, and Sanctions on PKB compliance Bekasi Lestari, Putri Dwi Puji; Sari, Egi Gumala
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.

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