Journal of Governance, Taxation and Auditing

Analysis of Tax Audit Authority from the Perspective of Appeal Disputes in the Tax Court

2025-12-12T14:51:34+07:00

This study analyzes the authority of tax audits conducted by the Directorate General of Taxes (DGT) from the perspective of appeal disputes in the Indonesian Tax Court. Within Indonesia’s self-assessment tax system, tax audits function as a primary instrument for ensuring taxpayer compliance and form the basis for the issuance of Tax Assessment Letters (Surat Ketetapan Pajak/SKP). However, audit results and the resulting SKP often give rise to disputes when taxpayers question both the material correctness and the procedural legitimacy of the audit process. This research employs normative legal research with a descriptive-analytical approach, examining statutory regulations, implementing rules, and relevant Tax Court decisions concerning disputes over audit authority and procedures. The findings indicate that tax audit authority is attributive and explicitly regulated under the General Provisions and Tax Procedures Law (UU KUP) and its implementing regulations. In appeal proceedings, the Tax Court assesses both formal aspects—such as compliance with audit procedures and authority—and material aspects relating to the accuracy of tax calculations. Procedural violations do not automatically invalidate a Tax Assessment Letter; instead, judges evaluate the seriousness of the violation and its impact on taxpayer rights and material truth. The study concludes that the Tax Court plays a crucial role in controlling the use of audit authority while balancing legal certainty, protection of taxpayer rights, and the state’s fiscal interests.

Moderation of Regional Original Revenue and Capital Expenditure on Economic Growth

2026-01-10T13:12:13+07:00

The purpose of this study is to examine the effect of regional original revenue and capital expenditure on economic growth, with balancing funds as a moderating variable. The study population consisted of regional financial data from five regencies/cities in North Kalimantan Province. The sample selection method used purposive sampling. The data consisted of Gross Regional Domestic Product (GDP) at constant prices to determine economic growth in North Kalimantan regencies/cities, realized regional income (PAD), capital expenditure, and balancing funds. Data analysis methods used descriptive statistical analysis, linear regression, and moderated regression analysis. The results of the study indicate that Regional Original Revenue (PAD) partially has no positive effect on economic growth. Capital Expenditure has a positive and significant effect on economic growth. The Balancing Fund has no direct effect on economic growth. The Balancing Fund is proven to act as a pure moderator in the relationship between Capital Expenditure and Economic Growth. Conversely, the Balancing Fund is unable to moderate the relationship between Regional Original Revenue and Economic Growth. Simultaneously, PAD, Capital Expenditure, and the Balancing Fund are able to explain variations in regional economic growth quite well, although there are still other factors outside the model that also influence economic growth.

Supervision and Law Enforcement to Increase Taxpayer Compliance at the Pondok Aren Tax Office

2025-12-16T14:51:10+07:00

This study analyzes the influence of supervision and law enforcement on improving taxpayer compliance at the Pondok Aren Tax Office (KPP Pratama), focusing on post-audit Taxable Entrepreneurs (PKP). The approach used was qualitative with descriptive-analytical methods, through data collection from interviews (tax officers and taxpayers) and surveys to identify factors influencing post-audit compliance. The study results indicate that stricter supervision and effective law enforcement have the potential to improve compliance, but their implementation still faces significant obstacles such as limited resources, weak taxpayer understanding of tax obligations, and the effectiveness of sanctions that have not yet provided an adequate deterrent effect. The findings also emphasize the importance of more intensive education and outreach for new PKPs and the need to improve internal coordination (for example, between the supervisory and audit functions) to ensure more targeted post-audit follow-up. Key recommendations include strengthening technology-based supervision systems, improving tax counseling, and stricter law enforcement, including the option of freezing electronic certificates to suppress repeated violations and encourage ongoing compliance.

Improving Taxpayer Compliance Through Assistance in Submitting Annual Income Tax Returns for the 2024 Tax Year and Education on the Coretax Application for Government Agencies

2025-12-16T15:07:14+07:00

Compliance with Annual Tax Return (SPT) reporting remains a challenge in Indonesia's self-assessment system, primarily due to limited taxpayer understanding and adaptation to updates to the tax administration system, including the implementation of Coretax. The Community Service Program through the 2025 Tax Volunteer Program at the Pondok Aren Tax Office (KPP Pratama) is designed to improve compliance with Annual Income Tax Return (SPT) reporting for the 2024 Tax Year while providing education on the use of the Coretax application for government agency taxpayers. The program is implemented through stages of volunteer recruitment, capability mapping and training, assistance in filling out and reporting SPTs via e-Filing, assistance for taxpayers on the DSPT list, Coretax education for treasurers/agencies, and publication of tax education through social media. The implementation results show the collection of 99 student volunteers and 59 lecturer volunteers divided into 20 teams, with SPT assistance carried out offline in the period from the end of February to March 2025. Coretax education for government agencies also helps overcome feature constraints and understanding the reporting process in the new system. Overall, this program contributes to improving tax return reporting assistance services and strengthening tax literacy, and is worthy of continuation as ongoing support for Coretax adaptation.

The Effect of Board Size, Audit Committee, Ownership Structure, Independent Commissioners, Leverage, and Firm Size on Financial Distress

2025-11-17T10:22:47+07:00

The post-pandemic period represents an economic recovery phase during which many companies face financial pressure due to declining revenues and high debt burdens. This condition is particularly critical in the infrastructure sector, which requires financial stability to sustain long-term operations. This study aims to analyze the effect of corporate governance and ownership structure on financial distress in the infrastructure sector. The data were obtained from companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period using a quantitative approach with purposive sampling. Data analysis was conducted using multiple linear regression. The results indicate that board size and managerial ownership have a significant negative effect on financial distress. These findings support agency theory, which posits that effective internal supervision and managerial ownership can reduce agency conflicts and enhance financial efficiency. Meanwhile, audit committee meeting frequency, independent commissioners, institutional ownership, leverage (DER), and firm size show no significant effect. The study highlights the importance of strengthening corporate governance structures and managerial ownership roles in maintaining financial stability. Future research is recommended to expand the scope and incorporate external factors for a more comprehensive understanding.

The Effect of Firm Size, Liquidity Ratio, and Leverage on The Profitability of The Financial Sector In Indonesia in The 2024 Period

2025-11-20T12:59:24+07:00

The financial sector is one of the main foundations supporting the stability and growth of the Indonesian economy. This sector's role is increasingly crucial as the complexity of business activities and the need for flexible funding increase. Profitability serves as a fundamental benchmark for evaluating the stability and operational success of firms within the financial industry. This research examines how variations in Firm Size, Liquidity Ratio, and Leverage contribute to shaping the profitability performance of financial institutions in Indonesia throughout 2024. Profitability is assessed using two principal indicators—Return on Assets (ROA) and Net Profit Margin (NPM)—which illustrate the degree to which firms can efficiently utilize their assets and convert revenue streams into net income. Employing a quantitative design, the study relies on secondary data derived from the 2024 annual financial statements of 97 financial-sector entities listed on the Indonesia Stock Exchange (IDX). The analysis utilizes a multiple linear regression framework, supported by a full range of classical assumption tests, to evaluate the interactions among the variables. The results indicate that Firm Size has a statistically significant effect on ROA, while its influence on NPM is not found to be significant. The Liquidity Ratio does not affect either profitability indicator. Leverage does not affect ROA, but significantly influences NPM. Simultaneously, all three independent variables significantly influence profitability in both the ROA and NPM models. These outcomes carry notable implications for both financial decision-makers and market participants: company size and debt-based financing structure can impact profitability differently depending on the indicators used.

The Role of Assurance in Reducing Greenwashing in Sustainability Reporting: A Literature Review

2025-12-09T14:33:09+07:00

Penelitian ini bertujuan untuk memetakan dan mensintesis literatur akademis terkini mengenai peran external assurance (jaminan eksternal) sebagai mekanisme tata kelola utama dalam mendeteksi dan memitigasi praktik greenwashing pada laporan keberlanjutan. Menggunakan metode Tinjauan Literatur (Literature Review) dengan pendekatan kualitatif deskriptif pada studi periode 2018–2025, penelitian ini menganalisis dinamika pelaporan melalui lensa Agency Theory, Legitimacy Theory, dan Signaling Theory. Analisis difokuskan pada motivasi strategis manajemen dan efektivitas verifikasi pihak ketiga. Hasil sintesis mengungkap adanya dualisme peran assurance. Temuan kritis menyoroti risiko assurance yang bersifat kosmetik, di mana mekanisme ini dieksploitasi untuk tujuan legitimasi simbolis (symbolic assurance) atau praktik pencarian opini (opinion shopping) guna menutupi kinerja lingkungan yang buruk. Studi ini menyimpulkan bahwa kemampuan assurance dalam menekan greenwashing sangat bergantung pada tingkat kedalaman verifikasi (reasonable assurance) dan independensi penyedia jasa. Temuan ini mengimplikasikan perlunya standar regulasi yang lebih ketat untuk memastikan assurance tidak hanya menciptakan "ilusi transparansi," melainkan mendorong akuntabilitas lingkungan yang substantif.

Financial Distress Analysis Using The Springate and Altman Z-Score Methods in Manufacturing Companies Listed on The Indonesia Stock Exchange

2026-01-30T18:59:20+07:00

This study analyzes the ability of the Springate and Altman Z-Score methods in predicting financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018- 2022. Although the Indonesian capital market shows positive growth, external challenges such as global economic fluctuations and geopolitical pressures (The Perfect Storm) emphasize the importance of early detection of financial distress to prevent the risk of bankruptcy. This study uses an associative quantitative approach. The research sample consists of 75 financial reports from 15 manufacturing companies, selected through a purposive sampling technique over five years of observation. Data analysis involves descriptive statistics, normality tests, and hypothesis testing (F-Test and t-Test) using SPSS 23.0. The results of the hypothesis testing indicate that both the Springate and Altman Z-Score methods simultaneously and partially have a positive and significant effect in predicting financial distress in manufacturing companies on the IDX. However, based on the accuracy analysis (R-Square), the Springate model (S-Score) is proven to be superior with an accuracy level of 73% (or 73.7%), which is categorized as having very strong closeness. Meanwhile, the Altman Z-Score model had an accuracy rate of 42.3%, categorized as having a strong correlation. The superior accuracy of the Springate model is supported by the use of the Earnings Before Taxes to Current Liabilities (EBTCL) ratio, which is considered more representative. This study concluded that the Springate method was the most accurate model in predicting financial distress in manufacturing companies on the Indonesian Stock Exchange (IDX).

Analysis of Financial Performance of Industrial Sector Companies Through Liquidity, Leverage and Efficiency Ratios

2025-11-21T14:25:43+07:00

In a highly competitive industrial landscape, maintaining financial strength has become essential for a firm’s long-term viability. Profitability—captured most directly through Return on Assets (ROA)—reflects how effectively a company converts its assets into earnings. This study examines how three key financial indicators shape ROA: the Current Ratio, representing short-term financial resilience; the Debt to Equity Ratio, reflecting the structure and risk profile of corporate financing; and Total Asset Turnover, indicating how efficiently assets are mobilized to generate revenue. By assessing these ratios in industrial companies listed on the Indonesia Stock Exchange during 2021–2024, the research provides a concise overview of how liquidity, leverage, and asset efficiency collectively influence corporate profitability. Each ratio reflects a different aspect of financial health: CR describes the company’s liquidity position, DER indicates its leverage and risk exposure, while TATO captures the degree to which its assets are effectively used to generate sales. The focus on this period is driven by the economic instability associated with the COVID-19 pandemic and its recovery phase, which may have reshaped corporate financial dynamics. Previous studies examining these ratios simultaneously within the industrial sector remain limited. The results of this study are anticipated to contribute to the broader academic discourse on the factors that influence corporate financial performance, while also providing practical guidance for managers and investors who aim to improve a company’s profitability.

The Effect of Digital Technology and Corporate Social Responsibility (CSR) on the Financial Performance of Manufacturing Companies with Financial Flexibility Moderation

2025-12-24T15:40:47+07:00

The development of digital technology is now an integral part of modern business strategies and is driving transformation in the manufacturing sector. Companies are increasingly expected to engage in continuous Corporate Social Responsibility (CSR) initiatives as part of maintaining constructive interactions with their stakeholders. This research investigates how digital technology adoption and CSR practices influence financial performance, while also assessing whether financial flexibility moderates these relationships, using a sample of manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The study employs a quantitative associative design with purposive selection, resulting in 125 observed firms. Data were processed using Moderated Regression Analysis (MRA) with Eviews 13. The findings reveal that digital technology does not exert a meaningful or positive contribution to financial outcomes, as its effect is negative and statistically insignificant. In contrast, CSR activities demonstrate a significant positive association with financial performance. Financial flexibility itself is shown to negatively and significantly affect financial performance. Moreover, financial flexibility fails to enhance the influence of digital technology on financial performance but does amplify the impact of CSR. Overall, the evidence indicates that CSR initiatives, when supported by robust financial flexibility, can serve as a strategic asset that elevates organizational performance and strengthens competitive positioning.

The Impact of Sustainability Reports, Sustainability Accounting, and Environmental Innovation on the Achievement of the Sustainable Development Goals (SDGs): Empirical Evidence on Consumer Goods Companies in the Food and Beverage Sub-Sector in Indonesia

2026-01-09T12:29:53+07:00

This study aims to examine the effect of sustainability reporting, sustainability accounting, and environmental innovation on the achievement of Sustainable Development Goals (SDGs) at the corporate level. The research focuses on consumer goods companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022. Using a quantitative approach, this study employs secondary data obtained from annual reports and sustainability reports. The sample is selected through purposive sampling, resulting in panel data observations analyzed using panel data regression. The dependent variable is SDGs achievement, measured through an SDGs disclosure index based on Global Reporting Initiative (GRI) indicators with an emphasis on environmental and waste management aspects. The independent variables include sustainability reporting quality, sustainability accounting practices measured through environmental cost and waste management investment disclosures, and environmental innovation proxied by disclosures of environmentally friendly products and processes. The results of the fixed effect model indicate that sustainability reporting, sustainability accounting, and environmental innovation have a positive and significant effect on corporate SDGs achievement. Sustainability accounting demonstrates the strongest influence, highlighting the importance of internal measurement and recognition of environmental costs in supporting sustainable development. These findings suggest that achieving SDGs in the food and beverage industry requires an integrated sustainability approach that combines transparent reporting, robust sustainability accounting systems, and continuous environmental innovation.

The Effect of Current Ratio, Total Asset Turnover and Debt to Equity Ratio on Financial Distress (A Study of Textile and Garment Companies Listed on the Indonesia Stock Exchange in 2024)

2025-12-24T15:41:59+07:00

This study was conducted on banking companies registered with BELI in 2024. The purpose of this study was to determine the influence of the Current Ratio, Total Asset Turnover, and Debt to Equity Ratio on Financial Distress, both partially and simultaneously. This study was conducted based on the phenomenon of companies experiencing losses due to liabilities exceeding company assets, resulting in the company potentially experiencing bankruptcy. The model used in this study is a quantitative model. The population of this study was 17 textile and garment companies registered with BELI in 2024. The sampling technique used purposive sampling technique, with 17 textile and garment companies selected. The data analysis method used was descriptive and associative analysis using logistic regression analysis, and the data processing tool used in this study was SPSS version 23. The results of this study indicate that there is a partial and simultaneous influence on the Financial Distress variable in textile and garment companies registered with BELI in 2024.

Impact of Risk Committee on Climate Change Disclosure: The Moderating Role of Female Board

2026-01-27T11:20:40+07:00

This study examines the effect of the presence of a risk committee on climate change disclosure and investigates the moderating role of female board representation. The sample consists of 502 observations of non-financial companies that are listed on the Indonesia Stock Exchange (IDX) that consistently published sustainability reports during the period 2019–2023. Climate change disclosure is measured using eleven indicators based on the task force on climate-related financial disclosures framework. The analysis employs panel data regression analysis with a moderating variable. The results indicate that the presence of a risk committee alone does not have a significant effect on the level of climate change disclosure. However, companies with female board members exhibit significantly higher levels of climate change disclosure. Furthermore, the moderating analysis reveals that Female Board representation weakens the positive influence of the risk committee on climate change disclosure, suggesting an overlap in monitoring and oversight functions related to environmental issues. This study is motivated by the inconsistent adoption of climate change disclosure practices among Indonesian companies despite increasing regulatory pressure on sustainability reporting. The findings contribute empirical evidence from an emerging market context by integrating corporate governance mechanisms, gender diversity, and climate-related transparency, and provides practical implications for designing more effective governance structures to enhance the quality of climate change disclosure.

The Effects of Technology Utilization, Public Tax Literacy Level, Tax Service Satisfaction, Tax Service Quality, Tax Sanctions, and Tax Rates on Individual Taxpayer Compliance in Tanjungpinang

2026-02-04T15:01:51+07:00

This study examines the impact of technology utilization, tax literacy, tax service satisfaction, tax service quality, tax sanctions, and tax rates on individual taxpayer compliance in Tanjungpinang. Using a quantitative approach, data were collected from 300 individual taxpayers registered as private sector employees at KPP Pratama Tanjungpinang through random sampling and questionnaires. Multiple linear regression analysis reveals that technology utilization, tax service satisfaction, tax service quality, and tax sanctions significantly affect individual taxpayer compliance, while tax literacy and tax rates do not have a significant partial effect. Simultaneously, all independent variables significantly influence taxpayer compliance. The Adjusted R² of 77.4% indicates that these variables explain most of the variation in individual taxpayer compliance in Tanjungpinang.

Accounting Analysis of Crypto Assets and the Treatment of Current PSAK in Indonesia

2026-01-19T12:45:10+07:00

This study aims to analyze the accounting treatment of crypto assets in Indonesia by examining the correctness of implementation of Indonesian Financial Accounting Standards (PSAK), as well as to evaluate whether the accounting conceptual framework responds to the dynamics of the digital economy. A systematic literature review approach is applied for this research, combining the analysis of national regulations—such as PSAK 238 on Intangible Assets and PSAK 202 on Inventory—with the international frameworks and policies, such as IFRS and FASB. The findings indicate that Indonesia does not have a specific PSAK that explicitly regulates digital assets. It causes the entities continue to rely on an analogy-based approach between PSAK 238 and PSAK 202, leading to variations in reporting treatment and affecting the comparability and relevance of financial information across companies. This study recommends the development of a specific PSAK regarding the digital assets that integrates the principles of relevance and faithful representation, as well as harmonization with IFRS, in order to ensure the consistency and comparability in financial reporting in the digital era.

The Role of Assurance in Sustainability Reports: A Systematic Literature Review

2026-01-23T12:12:24+07:00

The increasing focus on environmental, social, and governance (ESG) matters is compelling firms to deliver clear and reliable sustainability reports. In this context, the auditing or assurance of sustainability reports is essential for enhancing the credibility of non-financial information presented to stakeholders. This study seeks to thoroughly investigate the role and advantages of sustainability report assurance utilizing a PRISMA-based Systematic Literature Review (SLR) methodology. This analysis examined 19 esteemed scientific articles published in Scopus-indexed international journals from 2016 to 2026. The summary results demonstrate that sustainability report assurance has transitioned from a merely symbolic volunteer practice to a more institutionalized corporate governance tool. Assurance enhances the quality, authenticity, and dependability of sustainability reports, thereby bolstering stakeholder trust and corporate accountability. Moreover, assurance confers internal advantages to organizations by enhancing reporting systems, controlling sustainable data, and strengthening sustainability governance. This study enhances the sustainability assurance literature and offers practical implications for corporations, regulators, and assurance providers to foster more credible and responsible sustainability reporting practices.

Financial Distress and Governance Structure: An Empirical Study of Property and Real Estate Companies in Indonesia

2026-02-04T14:44:53+07:00

This study aims to analyze the effect of the audit committee and the board of commissioners on financial distress in property and real estate companies listed on the Indonesia Stock Exchange for the 2023–2024 period. The research population consisted of 94 companies, with a final sample of 61 companies (122 observations) selected through purposive sampling. Data analysis was performed using multiple linear regression with SPSS software. The results show that the audit committee has no significant effect on financial distress, indicating that its presence tends to serve as a regulatory formality rather than an effective monitoring mechanism. In contrast, the board of commissioners has a significant effect on financial distress, suggesting that effective supervisory roles can reduce the likelihood of financial difficulties. These findings reinforce agency theory, emphasizing that strong corporate governance mechanisms play a crucial role in mitigating agency conflicts and maintaining financial stability. The study implies that companies should strengthen the effectiveness of their boards of commissioners and that regulators need to ensure the substantive role of audit committees in corporate governance practices.

The Effect of Competency, Work Life Balance and the Use of Information Technology on Employee Performance at the Best Western Kamala Jimbaran Hotel, Bali

2026-02-04T14:33:34+07:00

This study aims to understand the extent to which each independent variable contributes to employee performance at the Best Western Kamala Jimbaran Hotel. This research uses a quantitative approach, analyzing multiple linear regression with 46 participants. Data were obtained from questionnaires that were tested for reliability and validity, as well as classical assumption tests, including multicollinearity, heteroscedasticity, and normality. Each independent variable contributed significantly and positively to employee performance. High employee competency, a balance between work and personal life, and optimal use of information technology will improve employee performance. Therefore, it is recommended that hotel managers develop competencies, support work-life equality, and maximize the use of information technology to improve performance.

Demand Elasticity and Distribution Impact: Simulation of the Impact of Paid Plastic Bag Taxes on Urban Consumption Patterns

2026-02-04T14:41:55+07:00

This study analyzes the demand elasticity and distributional impact of a paid plastic bag policy as an environmental tax instrument in urban Indonesia. Using a qualitative approach through multiple case studies, data were obtained from in-depth interviews, policy document analysis, and limited observations. The results indicate that consumer responses to this policy are uneven. Modern retail consumers exhibit relatively high demand elasticity, with a significant decrease in plastic bag use, while in traditional markets and low-income groups, demand tends to be inelastic due to social norms, business competition, and limited alternatives. From a distributional perspective, the policy has the potential to have regressive impacts if a compensation mechanism and the provision of affordable alternatives do not accompany it. Furthermore, there is a gap between policy design and implementation capacity at the regional level, leading to apparent compliance and variation in implementation. These findings confirm that the effectiveness of environmental taxes is influenced by institutional, equity, and behavioral factors, necessitating a more contextual and equitable policy design.

The Effect of Perceived Ease of Use Through Perceived Enjoyment on Behavioral Intention Among GoPay E-Wallet Users (Case Study of Warmadewa University Students)

2026-02-04T14:47:38+07:00

This study aims to analyze the effect of Perceived Ease of Use on Behavior Intention through Perceived Enjoyment on Behavior Intention in GoPay e-wallet users, a case study of Warmadewa University students. E-wallet has become an increasingly popular digital payment method among the younger generation because of the ease and convenience it offers. The research method used is quantitative with a stratified random sampling technique, resulting in 67 respondents from various study programs at Warmadewa University. Data analysis was carried out using Structural Equation Modeling (SEM), Partial Least Squares (PLS) with SmartPLS software. The results of the study show that: (1) Perceived Ease of Use has a positive and significant effect on Perceived Enjoyment. (2) Perceived Ease of Use has a positive and significant effect on Behavior Intention. (3) Perceived Enjoyment is proven to partially mediate the relationship between Perceived Ease of Use and Behavior Intention. These findings indicate that the ease of use of the GoPay application increases user convenience, which ultimately drives their intention to continue using the application.

The Role of Job Satisfaction in Mediating the Effects of Organizational Justice and Work Experience on Employee Performance at Dwaraka The Royal Villas, Ubud, Gianyar

2026-02-04T14:49:42+07:00

This study aims to analyze the influence of organizational justice and work experience on employee performance, (2) the influence of organizational justice and work experience on job satisfaction, (3) the influence of job satisfaction on employee performance, and (4) the role of job satisfaction in mediating the influence of organizational justice and work experience on employee performance. This study was conducted at Dwaraka The Royal Villas, Ubud, Gianyar, with a research sample of 54 respondents taken using saturated sampling techniques. All data were obtained from questionnaire distributions that had been tested for validity and reliability and were suitable for use. The data analysis technique uses PLS-SEM (Partial Least Squares Structural Equation Modeling). The results of the study show that: 1) Organizational justice has a positive and significant effect on employee job satisfaction, 2) Organizational justice has a positive and significant effect on employee performance, 3) Work experience has a positive and significant effect on employee job satisfaction, 4) Work experience has a positive and significant effect on employee performance, 5) Job satisfaction has a positive and significant effect on employee performance, 6) Job satisfaction partially mediates the effect of organizational justice on employee performance, 7) Job satisfaction does not mediate the effect of work experience on employee performance.

The Effect of Social Media Promotion, Product Price and Product Diversity on Consumer Purchase Decisions at M. Aboe Talib Coffee Shop in East Denpasar

2026-02-04T14:51:35+07:00

This study aims to analyze the influence of social media promotion, product price, and product diversity on consumer purchasing decisions at M. Aboe Talib Coffee Shop in East Denpasar. This study involved 99 respondents selected using random sampling techniques. Data were collected by distributing questionnaires to consumers of M. Aboe Talib Coffee Shop. The analysis method used was multiple linear regression with analysis stages including instrument validity and reliability tests, partial tests (t-tests), and simultaneous tests (F-tests). The results showed that social media promotion, product price, and product diversity partially had a positive and significant influence on consumer purchasing decisions. Simultaneously, these three variables also had a positive and significant influence on consumer purchasing decisions. Thus, social media promotion, product price, and product diversity have an important role in increasing consumer purchasing decisions at M. Aboe Talib Coffee Shop in East Denpasar.

The Influence of Brand Image, Online Customer Reviews, and Price on Wardah Skincare Purchase Decisions Among Students of the Management Study Program Warmadewa University

2026-02-04T14:54:43+07:00

Contemporary consumers are more selective when purchasing goods and services. For this to be successful, businesses need to understand what customers want and provide it to them. Price, online customer reviews, and how the brand is perceived all influence purchases. This study examines how price, online customer reviews, and brand image influence purchase choices. The sample consisted of 89 economics students from Warmadewa University who used Wardah skincare products. SPSS version 26 was used for the quantitative study. Several tests were used to analyze the data, including validity, reliability, classical assumption tests, multiple linear regression, F-tests, and t-tests. The study found that consumers were positively and significantly influenced by price, online customer reviews, and brand image when making purchasing decisions. People are highly influenced by price, online customer reviews, and brand image when making purchases. Scientists recommend that Wardah Skincare improve the quality of its products by developing new ideas and using better ingredients. Improve the quality of raw materials, blending, and dosage. Products must meet consumer expectations, and prices must reflect product benefits.

The Effect of Product Quality, Brand Image, and Price on Customer Satisfaction at Kyuwka the Label in Denpasar City

2026-02-04T14:53:12+07:00

Customer satisfaction is one of the key factors for the success of a business. Many business failures occur because customers are disappointed, leading them to seek alternative similar products. Customer satisfaction is influenced by many factors such as product quality, brand image, and price. The problem formulation in this study is how product quality, brand image, and price affect customer satisfaction. This study aims to determine the influence of product quality, brand image, and price on customer satisfaction. The population in this study consists of customers of Kyuwka The Label in Denpasar City, and the sample includes 98 respondents. The research method used is quantitative. Data analysis techniques include Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, F Test, and t Test using SPSS version 26. From the research results, it was found that product quality, brand image, and price have a positive and significant effect on customer satisfaction. Product quality has a positive and significant effect on customer satisfaction, brand image has a positive and significant effect on customer satisfaction, and price has a positive and significant effect on customer satisfaction.

The Effect of the JISDOR Exchange Rate, Inflation, and Interest Rates on the Composite Stock Price Index (IHSG) for the 2020-2024 Period

2026-02-10T11:02:29+07:00

This study aims to analyze the effect of the JISDOR exchange rate, inflation, and interest rates on the Jakarta Composite Index (JCI) on the Indonesia Stock Exchange for the 2020–2024 period. The research method used is a quantitative approach with multiple linear regression analysis. The data used is monthly secondary data obtained from Bank Indonesia, the Indonesia Stock Exchange, and other official sources. The independent variables in this study consist of the JISDOR exchange rate, inflation, and interest rates, while the dependent variable is the JCI. Data analysis techniques include classical assumption tests, multiple linear regression, simultaneous tests (F tests), and partial tests (t tests). The results show that simultaneously, the JISDOR exchange rate, inflation, and interest rates have a significant effect on the Jakarta Composite Index (JCI) for the 2020–2024 period. Partially, the JISDOR exchange rate has a positive and significant effect on the JCI. Meanwhile, inflation and interest rates do not show a significant effect on the JCI, indicating that fluctuations in both have not directly affected the index's movements. The implications of this research are expected to inform investors' investment decisions and the government and monetary authorities' formulation of economic policies that maintain capital market stability.

The Influence of Individual Characteristics, Technology Use, Environmental, Social, and Governance (ESG) Practices on Financial Performance of Village Credit Institutions (LPD) in Abiansemal District

2026-02-20T12:13:39+07:00

This study aims to analyze the influence of individual characteristics, technology utilization, and Environmental, Social, and Governance (ESG) practices on the financial performance of Village Credit Institutions (Lembaga Perkreditan Desa/LPD) in Abiansemal District, Badung Regency, Bali Province. The research was conducted on all LPDs operating in Abiansemal District, with the object of study being the financial performance of LPDs as influenced by the three variables. The research population consisted of 34 active LPDs spread across 34 traditional villages. The sampling technique used was purposive sampling with specific criteria; therefore, each LPD was represented by three respondents, namely the chairperson, treasurer, and financial or accounting staff. Accordingly, the total sample size in this study was 102 respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis to examine the effect of each independent variable on financial performance. The results indicate that individual characteristics, technology utilization, and ESG practices have a significant influence on the financial performance of LPDs in Abiansemal District. These findings highlight the importance of human resource quality, the use of information technology, and the consistent implementation of ESG principles in supporting improved financial performance and the sustainability of LPDs. This study is expected to provide practical contributions for LPD management and serve as a reference for future research by incorporating additional variables and expanding the research scope.

Foreigners, Morals, and Audit: A Trilogy of Controlling Transfer Pricing Practices in Indonesia

2026-03-02T11:13:19+07:00

Transfer pricing practices remain a critical issue in international taxation, particularly for firms operating in emerging markets such as Indonesia. This study examines the influence of foreign ownership, tax morale, and audit quality on transfer pricing practices among companies listed on the Indonesia Stock Exchange (IDX). Grounded in agency theory, the study explores how conflicts of interest between management, shareholders, and tax authorities shape cross-border transfer pricing decisions. Using a quantitative approach with panel data regression analysis, the results show that all proposed hypotheses are supported. Foreign ownership has a positive effect on transfer pricing practices, indicating that multinational ownership structures facilitate profit shifting to lower-tax jurisdictions. Tax morale negatively affects transfer pricing behavior, suggesting that strong ethical values function as internal controls that limit aggressive tax avoidance. Audit quality also significantly constrains unfair transfer pricing practices, as high-quality auditors, particularly Big Four firms, serve as effective monitoring mechanisms that reduce information asymmetry. These findings highlight the importance of strengthening corporate governance and managerial integrity to enhance fiscal compliance. From a policy perspective, tax authorities are encouraged to intensify supervision of foreign-affiliated firms and promote greater transparency through enhanced sustainability and tax reporting.

Implementation of Source-Based Waste Segregation Based on Bali Governor Regulation Number 47 of 2019 in Siangan Village

2026-03-01T10:27:14+07:00

The waste management issue in the Province of Bali led to the enactment of Governor Regulation of Bali Number 47 of 2019 concerning Source-Based Waste Management, which emphasizes waste segregation at the household level. This study aims to analyze the implementation of source-based waste segregation in Siangan Village, which has established a Reduce, Reuse, Recycle Waste Processing Facility (TPS3R), and to identify the inhibiting factors in its implementation. The research applies an empirical juridical method with statutory, conceptual, and socio-legal approaches. Data were collected through document studies and interviews with the Village Head, TPS3R management, and community members. The findings indicate that institutionally Siangan Village has provided adequate structural and infrastructural support, including the TPS3R facility, a scheduled collection system, and a legal basis through Village Regulation Number 7 of 2022. However, the effectiveness of implementation remains suboptimal due to systemic obstacles such as inconsistent supervision and limited human resources, as well as social constraints reflected in the lack of collective awareness and environmental legal culture. Therefore, optimizing implementation requires strengthening institutional governance and fostering sustainable community awareness.

The Influence of Regional Revenue Components on Regional Capital Expenditure in Indonesia (2019–2024)

2026-01-15T11:51:12+07:00

The effective implementation of fiscal decentralization requires local governments to manage their budgets in a more targeted manner, particularly by prioritizing capital expenditure, wich represents long-term investment, is vital for stimulating ecenomic growinwth and elevating the standard of public service provision. This reserach investigates the degree to which regionally sourced income, the general allocation fund, the special allocation fund, and the revenue sharing fund shape the capital spending allocation decisions of local goverments across indonesia. Using a quantiative methodology, the study applies panel data regression to analyze this relationship, this research utilizes based on regional budget execution records of 34 provinces in Indonesia spanning the 2019–2024 period. The test results indicate that, collectively, tahat PAD, DAU, DAK, and DBH collectively exert a significant effect on capital expenditure. However, when examined individually, in PAD, DAU, DAK are each associated with significant growth in capital spending. This finding underscores the role of fiscal autonomy and purpose-specific transfers in promoting investment in fixed assets. Conversely, DBH exerts a significant negative influence impact on capital expenditure, suggesting that DBH contributions are more likely to be absorbed by regional operational spending, thereby reducing the capacity for physical investment. The policy implications emphasize the need for adjustments in the allocation mechanisms of DBH and for strengthening local governments' capacity to enhance PAD. This strategy is vital for optimizing fiscal resources to support sustainable infrastructure development.

The Influence of Accounting and Auditing Expertise in the Audit Committee on the Risk of Financial Statement Fraud: A Study on Mining and Energy Sector Companies Listed on the IDX in 2020-2024

2026-03-10T00:22:20+07:00

Finding out how energy and mining companies listed on the Indonesia Stock Exchange fare in terms of audit committee accounting, auditing expertise, and financial statement fraud from 2020 to 2024 is the main goal of this study. You can tell whether an audit committee is competent if its members are certified professionals or if they have extensive knowledge of financial issues. When evaluating a company's financial statements for indicators of fraud, the Beneish M-Score is a useful tool. This research makes use of quantitative methods and secondary data collected from the company's books and yearly reports. To carry out the sampling procedure, the purposive sample strategy was utilized, using preset criteria. With the help of IBM SPSS software version 29, the data analysis method made use of multiple linear regression. According to the study's findings, having competent auditors and accountants on the audit committee greatly reduces the possibility of financial reporting fraud. In addition, debt and business size have a favorable effect on M-Score, whereas profitability has a considerably negative effect. All of the model's variables were considerably impacted simultaneously, as shown by a determination coefficient value (R²) of 0.918. Findings indicate that energy and mining companies may reduce their risk of financial reporting fraud by establishing an audit committee with sufficient accounting and auditing expertise.