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Shera Afidatunisa
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ijota.abcollab@gmail.com
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INDONESIA
Indonesian Journal of Taxation and Accounting
Published by PT. Academic Bright Collaboration
ISSN : 29884896     EISSN : 29886422     DOI : https://doi.org/10.66053/ijota
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
1. Taxation Tax Policy and Fiscal Policy Tax Compliance and Tax Administration Tax Planning and Tax Avoidance Corporate Taxation International Taxation Digital Taxation and Tax Technology Behavioral Aspects in Tax Compliance 2. Financial Accounting and Reporting Financial Reporting Standards Financial Statement Analysis Earnings Quality and Earnings Management Disclosure and Transparency Integrated Reporting Sustainability and Environmental Reporting ESG Disclosure 3. Management Accounting and Strategic Control Cost Accounting and Cost Management Budgeting Systems Performance Measurement Systems Strategic Management Accounting Decision Support Systems 4. Auditing and Assurance External Auditing Internal Auditing Audit Quality and Audit Risk Forensic Accounting Fraud Examination Assurance and Attestation Services 5. Corporate Governance and Accountability Corporate Governance Mechanisms Board Structure and Effectiveness Internal Control Systems Corporate Transparency Ethical and Professional Standards in Accounting 6. Accounting Information Systems and Digital Accounting Accounting Information Systems Financial Technology in Accounting Accounting Analytics and Big Data Artificial Intelligence Applications in Accounting Digital Financial Reporting 7. Public Sector and Nonprofit Accounting Government Accounting Public Financial Management Fiscal Accountability Government Financial Reporting Nonprofit Accounting 8. Islamic Accounting and Finance Sharia-Compliant Accounting Practices Islamic Financial Reporting Zakat Accounting Waqf Accounting Governance in Islamic Financial Institutions 9. Capital Markets and Financial Institutions Accounting in Capital Markets Banking Performance and Reporting Financial Regulation Market Reactions to Accounting Information 10. Accounting Education and Profession Accounting Curriculum Development Competency-Based Accounting Education Professional Accounting Certification Digital Learning in Accounting Education 11. Accounting Theory and Development Accounting Conceptual Framework Accounting Theory Development Historical Development of Accounting Institutional Perspectives in Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 103 Documents
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Behavioral Economics Framework for Pension Program Participation Among Female Workers in Labor-Intensive Industries Mercy Reyne Marlina Tirayoh; Robin; Sony Putra; Etty Sri Wahyuni
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.891

Abstract

Purpose – This study develops and empirically validates a behavioral economics framework linking framing effect and mental accounting, through financial decisions, to perceived pension program effectiveness among female workers in Batam’s labor-intensive industries. It addresses the gender pension participation gap and the retirement vulnerability of women manufacturing workers, whose pension-related decisions remain insufficiently explained by conventional financial-literacy approaches.Methods – A sequential explanatory mixed-method design was used. Quantitative data were collected from 400 female workers through cluster sampling and analyzed using SPSS and Partial Least Squares Structural Equation Modeling (PLS-SEM). The quantitative phase was complemented by in-depth interviews with 40 purposively selected respondents, with interview data thematically analyzed to contextualize the structural findings.Findings – Framing effect and mental accounting significantly and positively influence financial decisions and perceived pension program effectiveness. Financial decisions also strongly predict perceived pension program effectiveness and partially mediate the effects of framing effect and mental accounting on the outcome construct. Qualitative findings show that many workers perceive pension contributions as “money that disappears,” lack a dedicated retirement mental account, and respond positively to future-self reframing and default-enrollment mechanisms.Research implications – The findings are limited by the single-city sample, cross-sectional design, and reliance on self-reported perceptual measures rather than verified enrollment behavior. Proposed policy directions require experimental validation through randomized field trials.Originality – This study provides an empirically validated, gender-responsive behavioral economics framework for pension policy design among female workers in Indonesian labor-intensive industries.
Integrating Local Wisdom and Digital Transformation to Strengthen MSME Growth in Indonesian Traditional Markets: Evidence from Solo and Jakarta Oryza Sativa Heningtyas; Herlina Sunarti; Ahmad Basid; Endang Tri Pujiastuti; Firda Auralin
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.503

Abstract

Purpose – This study examines whether Javanese relational business wisdom (Tuna Sathak Bathi Sanak) and win-win collaboration influence MSME growth in traditional markets, and whether digital transformation moderates these relationships. Methods – A quantitative survey involved 215 MSME actors from Gede Market, Solo (n = 110), and Glodok Market, Jakarta (n = 105). Data were analyzed using multiple linear regression and moderated regression analysis in SPSS 29. Findings – Tuna Sathak Bathi Sanak positively predicted MSME growth (B = .431, β = .490, p < .001), while win-win collaboration was negative and significant (B = -.391, β = -.400, p < .001). Digital transformation had a positive direct effect and strengthened the cultural-value pathway, but the collaboration interaction remained negative. Research implications – Digital capability can translate local relational values into market resilience when supplier collaboration is governed transparently. Originality – The study integrates local wisdom, interfirm collaboration, and digital transformation in an accounting-oriented MSME growth model.
The Impact of Trade Openness, Foreign Direct Investment, Inflation, and the Working-Age Population on Economic Growth in Eight ASEAN Countries Olivia Adamia Fista; Septriani
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.592

Abstract

Purpose – This study examines the effects of trade openness, foreign direct investment (FDI), inflation, and the working-age population on economic growth in eight ASEAN countries during 2005–2024. The analysis is motivated by disparities in economic performance across ASEAN economies and mixed evidence on the roles of macroeconomic and demographic factors in promoting long-term economic growth. Methods – This quantitative study uses balanced panel data from the World Bank covering eight ASEAN countries during 2005–2024. Panel regression analysis was conducted, with the Chow and Lagrange Multiplier tests selecting the Common Effects Model (CEM) as the appropriate specification. Diagnostic tests were then performed to ensure the robustness of the estimation results. Findings – The results indicate that FDI and inflation have positive and statistically significant effects on economic growth, highlighting the importance of productive capital inflows and macroeconomic stability. Trade openness is positively associated with economic growth but remains statistically insignificant. In contrast, the working-age population has a negative and statistically significant effect, indicating that a larger working-age population does not necessarily lead to higher economic growth. Research implications – The study is limited to eight ATIGA-member ASEAN countries, so the findings cannot be generalized to the region as a whole; the first-difference specification also does not fully resolve endogeneity concerns arising from reverse causality or omitted variables, which should be addressed through more robust estimation methods in future research. Originality – This study contributes to the ASEAN economic growth literature by showing that, under the ASEAN Trade in Goods Agreement (ATIGA), economic growth remains driven by country-specific conditions rather than uniform regional determinants. The findings indicate that the effects of trade openness and demographic structure are conditional across ASEAN economies.

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