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INDONESIA
Juara: Jurnal Riset Akuntansi
Published by Universitas Mahasaraswati
ISSN : 20883382     EISSN : 24430641     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Arjuna Subject : -
Articles 259 Documents
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Tinjauan Penerapan Ketentuan Perpajakan UMKM Berdasarkan PP 55 Tahun 2022 di Kota Batam Fajar, Prilian Muhammad; Widiastuti , Budiasih
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.9880

Abstract

Taxes are a primary source of government revenue and play a crucial role in supporting development and public welfare. Indonesia implements a self-assessment system that requires taxpayers to be aware of and comply with their tax obligations independently. This study aims to determine the level of knowledge and understanding of MSMEs in the South Batam Pratama Tax Office (KPP Pratama) working area regarding MSME tax policies, specifically those stipulated in Government Regulation Number 55 of 2022, and their impact on taxpayer compliance. The research method used was a qualitative approach with primary and secondary data through interviews, literature review, and analysis of tax data from the South Batam Pratama Tax Office using data triangulation techniques. The results indicate that most MSMEs still have limited knowledge and understanding of tax obligations and the latest policies. Lack of outreach and access to information are the main factors contributing to this low level of understanding. The implementation of Government Regulation No. 55 of 2022 has resulted in a decrease in MSME income tax payments and the number of taxpayers paying and reporting taxes, although the turnover limit incentive is considered to encourage tax awareness and compliance among MSMEs.
Earnings Management, CSR Disclosure, and Firm Value: The Moderating Role of Audit Quality Fatmasari, Lia; Nurcahyono, Nurcahyono
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.12519

Abstract

Financial and non-financial factors are widely recognized as key determinants of firm value in emerging markets, yet empirical evidence on the roles of earnings management and Corporate Social Responsibility (CSR) disclosure remains inconclusive. This study examines the effects of earnings management and CSR disclosure on firm value, with audit quality as a moderating variable, using a sample of 268 firm-year observations of non-cyclical consumer firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Moderated Regression Analysis (MRA) is employed to test both direct and interaction effects. The results indicate that earnings management has a significant negative effect on firm value, suggesting that greater managerial opportunism reduces investor confidence and market valuation. In contrast, CSR disclosure does not significantly affect firm value, implying that it has not yet become a relevant signal for investors in this sector. Furthermore, audit quality attenuates the negative impact of earnings management by enhancing the credibility of financial reporting, but does not moderate the relationship between CSR disclosure and firm value. These findings underscore the importance of high-quality audits in strengthening reporting credibility and shaping investor responses in emerging markets.
Strengthening the Philippine Education Sector Through Fiscal and Monetary Policies: Analyzing Government Interventions from a Public Sector Accounting Perspective Osano, Hazel S.; Villaronte, Christopher M.; Yuesti, Anik; Alve, Joel Arante
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.13872

Abstract

Amid ongoing economic challenges, this paper analyzes how fiscal and monetary policies have influenced the resilience and growth of the Philippine education sector, with emphasis on public sector accounting perspectives related to budget accountability, transparency, and government expenditure effectiveness. Using a qualitative-descriptive approach based on secondary data, the study highlights that increased government spending helped sustain learning continuity, improve digital infrastructure, and support post-pandemic recovery. From an accounting perspective, education fund allocation and utilization require accountable reporting, performance-based budgeting, and evaluation of whether public expenditure produces measurable educational and social outcomes. These findings align with the Keynesian Intertemporal Synthesis (KIS-CES) model, which emphasizes the multiplier effects of public investment, particularly in education. Monetary policy also played an indirect role, as accommodative measures by the Bangko Sentral ng Pilipinas helped create a stable macroeconomic environment that supported education financing. However, inflation and reduced household purchasing power continue to affect access and equity. The study also supports Human Capital Theory and Endogenous Growth Theory, which view education as a driver of long-term development. Overall, the results affirm the need for sustained, inclusive, coordinated, and accountable policy actions.
Pengaruh Overconfidence, Illusion of Control, dan Loss Aversion terhadap Keputusan Investasi Investor Gen Z Dewi, Putu Purnama; Yudiantara, I Putu Agus
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.12537

Abstract

          Investors take or make investment decisions based on their capital and information. These decisions can result from rational or irrational investor actions. This study aims to determine the effect of independent variables, namely overconfidence, illusion of control, and loss aversion on Gen Z investment decisions in the capital market. The approach used a quantitative method by taking a sample of 100 respondents using a purposive sampling technique. The data obtained will be tested using the SmartPLS application analysis approach. The results show that overconfidence has a positive and significant effect on Gen Z investment decisions in the capital market and loss aversion shows positive and significant results on Gen Z investment decisions in the capital market. Meanwhile, illusion of control has a negative and insignificant effect on Gen Z investment decisions in the capital market. Further research is expected to take a larger sample to expand the scope of the study.
Perencanaan Pajak dan Manajemen Laba: Peran Komisaris Independen pada Bank Konvensional Ayu, Ferninda Dewi; Rachmawati, Nurul Aisyah
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.12406

Abstract

One of the crucial elements in the implementation of Good Corporate Governance (GCG) in the banking sector is the financial and tax management that are carried out transparently and efficiently. This study explores how tax planning relates to earnings management practices in conventional banks across Indonesia, highlighting the important role that independent commissioners play as a moderating factor. A quantitative approach is used, with logistic regression, to explore how tax planning influences the likelihood of earnings management and to assess the contribution of independent commissioners in moderating this relationship. The financial statements of conventional banks listed on the Indonesia Stock Exchange from 2021 to 2024 were used to gather data, and the samples were chosen carefully through purposive sampling. Data analysis was conducted utilizing STATA software. The findings suggest that tax planning doesn't have a big impact on earnings management, and the presence of independent commissioners doesn't seem to make a significant difference either. This finding implies that highly regulated environments, particularly in the banking sector, may restrict firms’ ability to undertake tax planning, making its influence on earnings management less evident.
Nilai Perusahaan Infrastruktur: Peran Profitabilitas, Likuiditas, dan Struktur Modal Octaviani, Ni Kadek Dewi; Dewi, I Gusti Ayu Ratih Permata; Lestari, Ni Luh Putu Ratna Wahyu
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.13503

Abstract

In recent years, the challenges faced by corporate entities in the infrastructure sector related to domestic and global conditions have escalated. Post-pandemic economic dynamics have become a primary concern, driven by exchange rate volatility and adjustments in government regulations that have implications for stock prices. Corporate entities in the infrastructure sector play a crucial role in accelerating national development and providing public services, both of which contribute to national economic growth. Along with rapid technological advancements, infrastructure companies are required to optimize internal operational effectiveness and service quality. This study aims to analyze the effect of profitability, liquidity, and capital structure on firm value in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024. This research employs a quantitative approach using panel data regression analysis. The sampling technique uses purposive sampling, resulting in 49 companies as the research sample. The data used is secondary data obtained from annual financial reports and analyzed using EViews 12. The results indicate that profitability has a negative effect on firm value, while capital structure and liquidity have no significant effect on firm value.
Pengaruh Pajak Hotel, Pajak Restoran, Pajak Parkir, dan Retribusi Pelayanan Persampahan/Kebersihan terhadap Pendapatan Asli Daerah (PAD) Kota Yogyakarta Tahun 2022-2024 Rahayu, Aulia Puji; Sulistiyantoro, David
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.12270

Abstract

This study is motivated by the importance of optimizing regional revenue sources to support sustainable regional development. Yogyakarta City, as one of Indonesia’s main tourist destinations, has significant potential to increase Regional Original Revenue (PAD) through hotel tax, restaurant tax, parking tax, and waste management service retribution. However, the realization of regional tax revenues has shown fluctuations, influenced by taxpayer compliance and suboptimal management. This research aims to analyze the effect of hotel tax, restaurant tax, parking tax, and waste service retribution on the PAD of Yogyakarta City from 2022 to 2024. A quantitative approach was applied using documentation methods and secondary time-series data. The findings indicate that hotel tax has a negative effect on PAD, while restaurant tax has a positive effect on PAD. Parking tax and waste management/cleanliness service retribution show insignificant effects on PAD. Simultaneously, all independent variables have a significant effect on PAD. This study contributes to the understanding of how local taxes and levies impact regional income and provides useful insights for local governments in formulating tax and retribution policies to optimize regional revenue in Yogyakarta City.
Advancing Tourism Through Green Accounting in Culinary Waste Management Bangsal Beach, Sanur Puspita, Ni Made Ayu Maya; Dewi, Ni Made Sintya Surya; Dewi, Putu Esa Naranata
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.13421

Abstract

This study aims to evaluate the effect of green accounting implementation on waste management among culinary businesses in the coastal area of Bangsal Beach, Sanur, Denpasar, in supporting green tourism. This study employed a quantitative approach using a survey method. The research sample consisted of 102 respondents selected through purposive sampling from 34 culinary business units. The data were analyzed using simple linear regression. The results show that green accounting has a positive and significant effect on waste management. The Adjusted R² value of 0.738 indicates that green accounting explains 73.8% of the variation in waste management, while the remaining variation is explained by other factors outside the research model. These findings confirm that integrating environmental costs into the accounting system can improve accountability and encourage more sustainable waste management practices. The implications of this study suggest that, for MSMEs, the implementation of environmental accounting through simple ecological cost recording can serve as a managerial instrument to improve operational efficiency and strengthen business legitimacy in ecologically vulnerable tourism areas. This study recommends that business actors and policymakers position green accounting as a strategic approach to coastal environmental preservation.
Financial Medical Policy: Navigating The Intersection of Accounting, Economics, and Healthcare Sorongon, Chris G.; Divinagracia, Sheryl S.; Yuesti, Anik; Madrigal, Dennis V.; Devi, Ni Luh Nyoman Sherina
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.13871

Abstract

Financial medical policy refers to the frameworks and regulations that govern funding, reimbursement, cost management, and financial accountability within healthcare systems. As healthcare costs continue to rise globally, it becomes essential to understand how financial policies, accounting information, budgeting practices, and resource allocation mechanisms influence access to care, quality of services, and overall health outcomes. This research explores the interplay between financial medical policies and healthcare delivery from an accounting-oriented perspective, particularly in relation to cost control, transparency, accountability, and performance-based financing. Using a qualitative literature-based approach, this study analyzes empirical studies, institutional reports, and selected international case examples to identify key issues and policy implications. The discussion highlights that financial reporting, management accounting practices, budgeting systems, and public sector accountability mechanisms can support more effective healthcare governance. The study also emphasizes the importance of value-based care, ethical financial decision-making, health equity, and financial literacy among healthcare providers. Furthermore, this paper proposes recommendations for improving financial medical policies to ensure equitable healthcare access, efficient resource allocation, and sustainable financial management.

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