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Helmy Her Onassis
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Business, Accounting, and Knowledge Journal
Published by Universitas Pekalongan
ISSN : -     EISSN : 30641969     DOI : https://doi.org/10.31941/batik.v3i2
Core Subject :
Business, Accounting, and Knowledge Journal embraces contemporary trends in accounting and business. The scope is evolving to accommodate the most recent and emerging issues, challenges, and phenomena. For example, consider sustainability issues and the role of accounting in digital transformation. We encourage and cover a wide range of methodologies and topics, including, but not limited to: Financial accounting, Management accounting, Public sector accounting, Behavioral accounting, Auditing, Accounting information systems, Islamic accounting, Accounting education, Social and environmental accounting, Taxation, Financial management, Risk management and internal control, Capital markets, Corporate governance, and Sustainability issues. Business, Accounting, and Knowledge Journal publishes research articles conducted with various research approaches, such as quantitative, qualitative, and mixed-method.
Arjuna Subject : -
Articles 35 Documents
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The Role of Islamic Accounting Information Systems in Enhancing Financial Accountability and Transparency Ratih Pratiwi; Muchtim Humaidi
Business, Accounting, and Knowledge Journal Vol 3 No 2 (2026): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v3i2.957

Abstract

This study discusses Islamic Accounting Information Systems in Islamic institutions in Indonesia. The use of accounting systems is considered important because organizations need financial accountability and transparency. The study uses quantitative methods by distributing questionnaires to several employees working in Islamic institutions. The collected data were analyzed using structural equation modeling. The results show that Islamic Accounting Information Systems have an influence on financial accountability and organizational transparency. The system helps organizations prepare financial reports and improve internal control. In addition, user competence also affects the implementation of the system. Employees who understand accounting systems can support organizational activities better. This study also explains that accounting information systems are useful for Islamic institutions because they help organizations manage financial information. The study contributes to the development of accounting information system literature and provides information related to Islamic governance practices
The Effect of Digital Tax Administration, Tax Literacy, and Taxpayer Awareness on Tax Compliance among Indonesian MSMEs Rihan Mustafa Zahri; Ida Aryati Diyah Purnomo Wulan
Business, Accounting, and Knowledge Journal Vol 3 No 2 (2026): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v3i2.968

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) remains an important issue in Indonesia because the sector contributes significantly to national economic growth and tax revenue. The increasing adoption of digital taxation systems has created opportunities to improve compliance; however, taxpayers’ knowledge and awareness remain critical determinants of their compliance behavior. This study aims to examine the effects of digital tax administration, tax literacy, and taxpayer awareness on tax compliance among Indonesian MSMEs. A quantitative research design was employed using primary data collected through questionnaires distributed to MSME owners and managers who are registered taxpayers. The respondents were selected using purposive sampling techniques based on predetermined criteria. The collected data were analyzed using multiple regression analysis to assess the relationships among the research variables. The findings indicate that digital tax administration positively influences tax compliance by facilitating tax reporting, payment, and information access. Tax literacy also demonstrates a significant positive effect, suggesting that a better understanding of tax regulations encourages taxpayers to fulfill their obligations accurately and on time. In addition, taxpayer awareness has a positive impact on compliance, reflecting the importance of voluntary participation in supporting government revenue and national development. Simultaneously, digital tax administration, tax literacy, and taxpayer awareness significantly contribute to improving tax compliance among Indonesian MSMEs. These results provide practical implications for tax authorities in enhancing digital services and strengthening taxpayer education programs to foster higher compliance levels within the MSME sector.
The Effect of Leverage on Financial Distress: The Moderating Roles of Executive International Experience and CEO Gender in Indonesian State-Owned Non-Financial Enterprises Nevia Dian Sasmita; Akhmad Samsul Ulum
Business, Accounting, and Knowledge Journal Vol 3 No 2 (2026): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v3i2.1032

Abstract

The increasing incidence of financial distress among state-owned enterprises (SOEs) has become a major concern, particularly in emerging economies where firms are required to balance financial performance with public service obligations. This study explores the effect of leverage on financial distress and examines whether executive international experience and CEO gender moderate this relationship. The study adopts a quantitative explanatory approach using panel data derived from the annual reports of Indonesian non-financial SOEs during the 2019–2023 period. The research sample was determined through purposive sampling according to predefined selection criteria. Financial distress was assessed using the Altman Z-Score, while leverage was measured by the debt-to-asset ratio. Executive international experience and CEO gender were treated as moderating variables. The proposed relationships were analyzed using Moderated Regression Analysis (MRA). The findings demonstrate that higher leverage significantly increases the probability of financial distress, indicating that excessive debt financing reduces corporate financial resilience. Furthermore, executive international experience significantly mitigates the negative impact of leverage by enhancing strategic judgment, strengthening financial risk management, and improving the quality of corporate decision-making. However, CEO gender does not exert a significant moderating effect, suggesting that governance quality, managerial competence, and organizational resources play a more decisive role in determining financial stability than the gender of the chief executive officer. This study enriches the literature on financial distress by highlighting the importance of executive capabilities in influencing the effectiveness of capital structure decisions within Indonesian SOEs. The findings also provide practical guidance for government shareholders and corporate boards in formulating executive appointment policies and governance practices that support sustainable organizational performance.
Corporate Financial and Strategic Determinants of Firm Value: Evidence from Indonesian Food and Beverage Companies Komala Ardiyani; Januara Catur Pramudita
Business, Accounting, and Knowledge Journal Vol 3 No 2 (2026): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v3i2.1074

Abstract

Corporate financial and strategic decisions play a fundamental role in shaping firm value by influencing investors' perceptions of corporate sustainability and future growth prospects. This study examines how corporate financial and strategic determinants affect the firm value of Indonesian food and beverage companies listed on the Indonesia Stock Exchange during the 2018–2022 period. The financial determinants consist of financing decisions and dividend policy, while the strategic determinants include diversification strategy, operational efficiency, and innovation. This study adopts a quantitative explanatory approach using secondary data obtained from audited annual reports and financial statements. Purposive sampling generated 135 firm-year observations from 27 companies. Firm value is measured using Price-to-Book Value (PBV), while the proposed hypotheses are tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) with WarpPLS 8.0. The findings indicate that financing decisions, innovation, and dividend policy positively influence firm value, whereas diversification strategy and operational efficiency do not exhibit significant effects. These results suggest that investors assign greater importance to firms' financial policies, innovation capability, and dividend distribution than to diversification initiatives or asset utilization efficiency when evaluating corporate value. This study enriches the literature on corporate finance and strategic management by providing empirical evidence from Indonesia's food and beverage industry and offers practical implications for managers in designing policies that enhance shareholder value.
How Corporate Governance Quality and Carbon Risk Shape Earnings Management: Evidence from Indonesian Consumer Non-Cyclical Companies Nurul Rezeqiyah; Arum Ardianingsih
Business, Accounting, and Knowledge Journal Vol 3 No 2 (2026): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v3i2.1115

Abstract

Earnings management continues to represent a critical challenge because it reduces the credibility of financial reporting and weakens stakeholders' confidence in corporate disclosures. This study investigates the influence of corporate governance quality, carbon risk, corporate social responsibility (CSR), and auditor independence on earnings management among consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2019–2023 period. A quantitative explanatory approach was employed using secondary data collected from audited annual reports. Firm-year observations were selected through purposive sampling, and the hypotheses were examined using multiple linear regression after all classical assumption tests confirmed the appropriateness of the research model. The findings reveal that higher corporate governance quality and stronger auditor independence significantly constrain earnings management by improving monitoring effectiveness and enhancing the reliability of financial reporting. Conversely, greater carbon risk increases managerial incentives to manipulate reported earnings due to heightened environmental and operational uncertainty. Corporate social responsibility also exhibits a significant relationship with earnings management, indicating that sustainability initiatives influence managerial financial reporting behavior. These findings contribute to the corporate governance and sustainability literature by demonstrating that reporting quality is jointly determined by governance mechanisms, environmental risk exposure, and corporate responsibility practices. The study further offers practical implications for regulators, investors, auditors, and corporate managers in strengthening governance systems and promoting more transparent financial reporting.

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