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Juara: Jurnal Riset Akuntansi
Published by Universitas Mahasaraswati
ISSN : 20883382     EISSN : 24430641     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Arjuna Subject : -
Articles 253 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 for Resilience and Growth 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. Using a qualitative-descriptive approach based on secondary data, the study highlights that increased government spending was instrumental in sustaining learning continuity, enhancing digital infrastructure, and supporting post-pandemic recovery. These findings align with the Keynesian Intertemporal Synthesis (KIS-CES) model, which emphasizes the multiplier effects of public investment, especially in education. The role of monetary policy, while indirect, also proved essential; 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 further confirms Human Capital Theory and modern Endogenous Growth Theory, which underscore education as a catalyst for long-term economic development. Overall, results affirm the need for sustained, inclusive, and coordinated policy actions to ensure a resilient and future-ready education system.

Page 26 of 26 | Total Record : 253

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