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INDONESIA
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi
Published by SEAN INSTITUTE
ISSN : -     EISSN : 29880785     DOI : 10.54209
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi is a journal in the field of Management, Accounting, and Economics with a scope of Business Economics, E-Business, Consumer Behavior, Entrepreneurship, Finance, Public Policy, Human Resource Management, Organizational Behavior, Marketing Management, Service Quality, Innovation Product Management, Production and Operational Management, Strategic Management, Financial Management, Financial Behavior, Financial Accounting, Public Sector Accounting, Management Accounting, Audit and Corporate Governance, Banking Accounting, Accounting Information Systems, Accounting Education, Taxation, Capital Markets and Investment, Accounting for SMEs, Accounting for Rural Credit Institutions, and other related fields of study.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 40 Documents
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Employee Performance from a Behavioral Accounting Perspective Ni Putu Candra Ulan Sari; Rahayu Indriasari; Nina Yusnita Yamin; Latifah Sukmawati Yuniar
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2025): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, April 2025
Publisher : Sean Institute

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Abstract

This study aims to examine in deepth the application of behavioral accounting performance performance measurement in Talise Valangguni Village. This research can provide information on how good performance in an organization within the scope of behavioral accounting. The research method used is a qualitative research method with a descriptive approach. Data collection using the interview method. The results showed that the application of behavioral accounting was not fully good. Performance measurement uses indicators of work quality; work quantity; timeliness; effectiveness and independence.
Exploring the Role of Female Auditors in Audit Judgement Ni Gusti Ayu Ellsa Damayanti; Muhammad Ansar
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2025): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, April 2025
Publisher : Sean Institute

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Abstract

This study is to determine the Role of Female Auditors in Audit Judgment at the Inspectorate of Central Sulawesi Province. This type of research is qualitative with a phenomenological approach. The data collection techniques used were direct interviews and documentation, with a total of 7 sources. The data analysis technique in this research is an interactive analysis model with stages, namely Data Collection, Data Reduction, Data Presentation, Conclusion Drawing, and Theory Relevance. Audit Experience, Audit when Planning, Task Complexity are the main indicators in the Role of Female Auditors in Audit Judgment. The results of this study indicate that experience is very important in audit judgment, task complexity is given to auditors who are considered to have more experience in their fields, the tasks of female auditors when planning have no difference or are equivalent to male auditors, and there is no specific role by female auditors in audit judgment so that the tasks assigned to auditors are not influenced by gender but rather by the abilities and experience of the auditors themselves.
Influence of Financial Management Competencies on Small Medium Enterprise Creation in Awka South Local Government Area Samuel Ogbara; Chinedu Chukwunwa
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2025): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, April 2025
Publisher : Sean Institute

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Abstract

This paper examined the influence of financial management competencies on small medium enterprise creation in Awka South Local Government Area. The paper used descriptive research design with population of 1453 of owners and employees in SMEs in Anambra State. The study adopted Taro Yamane’s formula to determine a sample size of 314. Direct method of data collection was in data collection. Chi-square analysis was used to test the hypothesis of the study at 5% level of significant. The study showed that financial management help SMEs to develop the ability to determine profit of a particular period, prepare sales, cash and production budget, and keep accurate financial records. The study recommended that entrepreneurs should endeavour to go for financial management as this help them to develop the ability to determine profit of a particular period.
The Effect of Sales Growth, Leverage, and Firm Size on Tax Avoidance (Empirical Evidence from the Food and Beverage Manufacturing Sector Listed on the Indonesia Stock Exchange during 2019–2023) Ayu Mulan Amertasari; Desi Kurniawati
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2025): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, October 2025
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/stagflasi.v3i2.201

Abstract

Tax avoidance remains a crucial issue within Indonesia’s tax system, particularly among corporate taxpayers striving to reduce their tax burden while complying with regulations. This study investigates the influence of sales growth, leverage, and firm size on tax avoidance in manufacturing companies operating in the food and beverage sector listed on the Indonesia Stock Exchange. Using a quantitative approach, the research employs secondary data sourced from audited financial statements and applies panel data regression analysis with the fixed effect model selected based on statistical testing. The findings reveal that sales growth has a significant negative effect on tax avoidance, indicating that companies with higher revenue growth are less inclined to engage in aggressive tax planning. On the other hand, leverage and firm size do not show a significant impact on tax avoidance. These results offer important insights for policymakers and stakeholders in developing more effective tax compliance strategies and corporate governance mechanisms.
The Influence of Liquidity, Leverage, and Firm Size on Tax Aggressiveness (An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019–2023) Siti Akhiria Ramadinah Putri; Ngatimin Ngatimin
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2025): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, October 2025
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/stagflasi.v3i2.203

Abstract

This study explores the influence of liquidity, leverage, and firm size on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange. Tax aggressiveness is often seen as a corporate strategy to reduce tax liabilities through both legal and potentially borderline approaches. The research uses secondary data derived from annual reports and applies a purposive sampling technique to select companies that meet specific criteria. The analysis is conducted using panel data regression with multiple linear regression models, processed through EViews software. The findings reveal that liquidity and leverage do not have a significant impact on tax aggressiveness, indicating that companies with high or low liquidity and debt levels may not necessarily engage in aggressive tax planning. However, firm size demonstrates a negative and significant effect, suggesting that larger firms tend to be more compliant with tax obligations. The study contributes to a deeper understanding of the determinants of corporate tax behavior in developing economies.
The Effect of Leverage and Capital Intensity on Tax Avoidance (Empirical Study on Primary Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange for the Period 2020–2024) Nuraini Nuraini; Titah Rahmawati
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2025): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, October 2025
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/stagflasi.v3i2.204

Abstract

This study aims to examine the influence of leverage and capital intensity on tax avoidance in companies operating within the primary consumer goods sector listed on the Indonesia Stock Exchange. The research employs a quantitative approach using secondary data obtained from annual financial reports. The sample was selected using a purposive sampling technique based on predetermined criteria. The analysis was conducted using panel data regression with the assistance of EViews software. The findings show that leverage has a significant and positive effect on tax avoidance, indicating that firms with higher debt ratios tend to engage more actively in minimizing their tax burden. Conversely, capital intensity does not have a significant influence on tax avoidance, suggesting that investment in fixed assets does not necessarily correlate with corporate tax-saving behavior. This study provides important insights for both practitioners and regulators in understanding the financial strategies related to tax planning in Indonesia's consumer goods industry.
Tax Planning and Firm Size as Determinants of Earnings Management (Evidence from Indonesia's Food and Beverage Sector) Muhammad Nandiko; Hartono Hartono
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2025): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, October 2025
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/stagflasi.v3i2.205

Abstract

This study explores the influence of tax planning and firm size on earnings management among food and beverage companies listed on the Indonesia Stock Exchange. The research adopts a quantitative approach, utilizing panel data obtained from annual financial reports. Tax planning is measured using the tax retention rate, while firm size is assessed through the natural logarithm of total assets. Earnings management is analyzed using changes in earnings relative to market value. The sample is selected through purposive sampling with specific inclusion criteria. The analysis employs a panel data regression model, with the random effect model determined as the most appropriate. The findings reveal that both tax planning and firm size have a significant effect on earnings management, both individually and simultaneously. These results suggest that larger firms with efficient tax strategies are more inclined to engage in earnings management practices to maintain financial performance stability.
Evaluating Real Estate Equities in the Nigerian Stock Exchange: Trends, Risks, and Market Performance Misbahu Falaki Abdulkadir; Sani Inusa Milala
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2025): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, October 2025
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/stagflasi.v3i2.225

Abstract

The real estate sector is a vital component of the Nigerian economy, with listed equities providing a critical avenue for investment. The performance of these equities is influenced by a complex interplay of macroeconomic forces, global shocks, and emerging sector-specific trends such as sustainable finance and technological adoption. Existing research on Nigerian real estate has often focused on direct property performance or isolated factors, leaving a gap in the holistic understanding of the listed equity segment. A consolidated analysis that integrates traditional macroeconomic drivers with contemporary influences like green financing and digitalization is lacking. This study is necessary to provide investors, policymakers, and corporate managers with a comprehensive, evidence-based framework for understanding the evolving risk-return profile of real estate equities in Nigeria, thereby supporting more informed investment and strategic decisions. This research aims to holistically evaluate the performance of real estate equities on the Nigerian Stock Exchange by identifying historical trends, assessing key risks, and analysing the impact of both traditional and modern performance drivers from 2014 to 2024. The study employed a quantitative research design, utilizing secondary data from the Nigerian Exchange Group and the Central Bank of Nigeria. A longitudinal analysis was conducted, followed by a panel regression model to examine the relationships between equity performance and independent variables including macroeconomic indicators, green finance flows, and technology adoption proxies. The analysis revealed that real estate equities provided an average annual return of 7.1% but with high volatility (Standard Deviation of 18.5%). Inflation and interest rates showed a significant negative impact on returns (β = -0.45 and β = -0.32, p < 0.05, respectively). A "green premium" was identified, with firms engaged in sustainable projects outperforming peers by 5%. Furthermore, a strong positive correlation was found between technology adoption and revenue growth (r = 0.60). The sector exhibited a high Beta of 1.15, indicating greater volatility than the broader market. In Conclusion the study concludes that the performance of Nigerian real estate equities is dictated by a combination of persistent macroeconomic sensitivities and powerful emerging trends. For the sector to achieve sustainable growth, a multi-stakeholder approach is required, where investors strategically allocate capital, firms integrate sustainability and technology into their core strategies, and policymakers enhance supportive regulatory frameworks.
Implementation of the Job Creation Law in the Establishment of Limited Liability Companies in Indonesia: Challenges and Opportunities Radea Respati Paramudhita
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2025): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, October 2025
Publisher : Sean Institute

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Abstract

This study examines the implementation of Law Number 11 of 2020 concerning Job Creation in the process of establishing Limited Liability Companies (PT) in Indonesia, focusing on the challenges and opportunities faced by business actors and related institutions. This research uses a qualitative approach with descriptive methods, through legal document analysis, literature review, and in-depth interviews with notaries, entrepreneurs, and business law experts. The results indicate that the implementation of the Job Creation Law in the formation of Limited Liability Companies in Indonesia has had a positive impact in the form of increased efficiency, convenience, and acceleration of the business entity establishment process through the Online Single Submission (OSS) system and the elimination of minimum capital requirements. These reforms open up significant opportunities for Micro, Small, and Medium Enterprises (MSMEs) to independently obtain legal entity status through the Sole Proprietorship scheme. However, this study also identified several challenges, such as the potential for mixing personal and company assets, limited ability to prepare financial reports, and regulatory confusion regarding the implementation of General Meetings of Shareholders (GMS). Thus, although the Job Creation Law has succeeded in creating a more conducive investment climate, its effective implementation still requires regulatory adjustments and ongoing guidance to ensure that the principle of ease of doing business is aligned with legal certainty and protection.
Conceptual Analysis of Marketing Management in Digital Companies: A Systematic Literature Review I Dewa Gede Aristana; I Putu Hendika Permana
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2026): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, April 2026 (Inpress)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/stagflasi.v4i1.227

Abstract

This systematic review of 50 global studies analyzes the practical applications of marketing management across diverse digital sectors. The study evaluates marketing strategies, technology integration, and consumer engagement tactics using qualitative and quantitative methodologies. Findings reveal that while advanced technologies like AI, AR/VR, and big data enhance personalization, their impact is often hindered by privacy concerns and integration barriers. Comparative analysis underscores the necessity of sector-specific strategies and culturally localized approaches. Although personalized content and influencer collaborations drive engagement, their effectiveness is limited by consumer skepticism and measurement challenges. Furthermore, organizational resistance and skill gaps remain significant implementation hurdles. This review concludes that an integrated, adaptive framework is essential for strategic decision-making and theoretical development in evolving digital markets.

Page 4 of 4 | Total Record : 40

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