Akuntansi Pajak dan Kebijakan Ekonomi Digital
Journal Title :Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE) Initials : APKE Frequency : Februari, Mei, Agustus, November Print ISSN : 3046-868X Online ISSN : 3046-8132 Editor in Chief : Nico Pranata Mulya, S.E DOI: 10.61132 Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE) Dengan e-ISSN : 3046-8132, p-ISSN : 3046-868X merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Februari, Mei, Agustus, November. Misi Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi,Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi mengenai hasil penelitian terbaru yang telah dilakukan. Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE) published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia, in collaboration with universities and supported by the Asosiasi Pengelola Jurnal Indonesia. Indexed by: Journal Sponsors and Partners :
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Pemetaan Bibliometrik dan Tinjauan Literatur atas Penelitian Good Corporate Governance: Temuan dari Analisis Vosviewer
This study aims to systematically map the development of literature on Good Corporate Governance (GCG) using a mixed-method approach that integrates bibliometric analysis with VOSviewer and a systematic literature review. The research focuses on publications from the last five years (2020–2024), with data collected using the Publish or Perish software and the keyword “Corporate Governance.” The initial search identified 772 relevant scientific articles that met the inclusion criteria. Through network visualization analysis using VOSviewer, the study reveals that GCG research can be categorized into four thematic clusters, each representing distinct areas of focus. These clusters highlight key topics such as corporate performance, board structure, stakeholder relations, and sustainability practices, reflecting the diverse and evolving nature of GCG research. The findings provide valuable insights into the intellectual structure and research trends within the field, offering a foundation for future scholarly exploration and practical application.
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Dampak Inflasi terhadap Kesejahteraan Masyarakat Perspektif Ekonomi Publik
This article comprehensively examines the impact of inflation on the welfare of Indonesian society from a public economics perspective. High inflation has been proven to erode purchasing power, widen economic inequality, and worsen quality of life, especially for fixed- and low-income groups. Rising prices of basic necessities force households to sacrifice spending on education and health, increasing the risk of poverty and lowering the human development index. Inflation also creates economic uncertainty, hampers investment, and triggers social conflict due to public unrest. Empirical studies indicate that every 1% increase in inflation can reduce real purchasing power by up to 2.3% and increase the number of poor people. To mitigate these regressive effects, integration of monetary, fiscal, and adaptive social protection policies is required. The experience of Indonesia and other countries underscores the importance of inter-institutional synergy and evidence-based interventions to maintain price stability and equitable welfare. In conclusion, inflation control should be seen as a long-term investment in human development and social justice, not merely as a macroeconomic stability target.
Pengaruh Pendidikan, Produk Domestik Regional Bruto, dan Realisasi Belanja Daerah Terhadap Tingkat Kemiskinan di Kepulauan Nias
This study aims to see whether there is an influence between education proxied by the average length of schooling, gross regional domestic product (GRDP), and the realization of regional expenditure on poverty in the Regency / City of Nias Islands. The research method of this article is a quantitative method with multiple linear regression analysis techniques. The data used in this study are secondary data obtained through the central statistics agency and the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance in the form of panel data from five regencies / cities in Nias Islands in 2014-2023. Based on the partial analysis results, the education variable and the realization of regional expenditure have a positive and significant effect on the poverty rate. Meanwhile, gross regional domestic product and has a negative and significant effect on poverty in the Nias Islands region, which is seen from the probability value which is smaller than (0.05). The research variable can explain the Y variable by 0.950220 or 95% and the rest is explained by other variables outside the study.
Pengaruh Sosial Media, Experiential Marketing, dan Kualitas Pelayanan terhadap Kepuasan Konsumen pada Produk Distro Bloodz di Wilayah Jakarta
This study aims to analyze the influence of social media, experiential marketing, and service quality on customer satisfaction with Bloodz distro products in the Jakarta area. This research employs a quantitative method, collecting data through questionnaires distributed to Bloodz distro customers. The collected data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the SmartPLS software. The findings reveal that the three variables— social media, experiential marketing, and service quality—positively and significantly affect customer satisfaction. Among these variables, service quality has the most dominant influence. These findings highlight the importance of integrated marketing strategies, enhanced customer experiences, and improved service quality in increasing customer satisfaction.
Pengaruh Faktor Kemudahan Penggunaan dan Tingkat Keamanan Terhadap Perilaku Doom Spending pada Pengguna Shopee Paylater di Kalangan Mahasiswa
Digital resolution has accelerated fundamental transformations in the retail and financial sectors, which has implications for significant changes in public consumption. E-commerce platforms now provide a diversification of payment methods to optimize the consumer experience, including the implementation of a delayed payment system (paylater). This study aims to analyze the influence of ease of use and perceived security on doom spending behavior among college students using Shopee PayLater. This study adopted a quantitative approach using a survey design as the research method. The data collection process was carried out through a questionnaire instrument distributed to 100 student respondents selected using a purposive sampling technique. Data analysis was conducted using various statistical techniques including instrument validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSS version 25 software. Partially, the ease of use variable did not show a significant influence on student doom spending behavior. Conversely, the security variable showed a significant positive influence on doom spending tendencies among college students using the Shopee PayLater service. When analyzed simultaneously, both the ease of use and security variables showed a positive and significant influence on doom spending behavior of Shopee PayLater users.
Pengaruh Pengetahuan Akuntansi, Modal Usaha, dan Lama Usaha terhadap Keberhasilan Usaha UMKM di Kecamatan Tandes, Kota Surabaya
This study aims to analyze the influence of accounting knowledge, business capital, and business length on the success of micro, small, and medium enterprises (MSMEs) in Tandes District, Surabaya City. The background of this research is based on the importance of financial management skills, sufficient capital availability, and business experience in supporting the sustainability and growth of MSMEs. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to MSME actors who are registered and domiciled in Tandes District. The sample criteria include fostered MSME actors who have been running their businesses for at least three years and marketing their own products. The number of respondents who were successfully collected in this study was 105 people. The data analysis technique used was multiple linear regression analysis with the help of SPSS software version 23.0. The results of the study show that the variables of accounting knowledge, business capital, and business duration simultaneously or partially have a positive and significant effect on the success of MSME businesses in Tandes District. Accounting knowledge helps business actors in managing finances and recording transactions systematically. Adequate business capital is an important factor in business development and increasing production capacity. Meanwhile, the length of the business reflects the accumulation of experience and practical knowledge that can improve managerial efficiency and effectiveness. Thus, these three variables have a strategic role in increasing the success of MSMEs. This finding provides an implication that MSME empowerment programs should be focused on improving accounting literacy, wider access to capital, and long-term business assistance. Local governments and related institutions can take these results into consideration in designing policies that support the sustainable growth of MSMEs.
Pengaruh Green Product, Brand Image dan Environmental Awareness terhadap Purchase Intention BudiSun Resort Maumere
The issue of climate change and increasing public awareness of the importance of environmental sustainability are driving the tourism industry to adopt sustainable practices. One such effort is the use of environmentally friendly products or green products in its operations. BudiSun Resort Maumere, located in East Nusa Tenggara, is one resort that has implemented environmentally friendly principles in its services and facilities. However, further research is needed to determine the extent to which these practices influence consumer behavior, particularly in terms of purchase intention. This study aims to analyze the influence of green products, brand image, and environmental awareness on consumer purchase intention at BudiSun Resort Maumere. The research approach used was quantitative with a survey method. The sample in this study consisted of 150 respondents who had stayed at the resort. The instrument used was a questionnaire with a Likert scale, and the data were analyzed using multiple linear regression with the help of SPSS version 25 software. The analysis results showed that all three independent variables—green product, brand image, and environmental awareness—simultaneously had a significant effect on purchase intention, with a coefficient of determination (R²) of 0.827 and an F-value of 231.894 at a significance level of 0.000. Partially, brand image (β = 0.321; sig = 0.000) and environmental awareness (β = 0.651; sig = 0.000) had a positive and significant effect on purchase intention. However, green product (β = –0.056; sig = 0.354) did not show a significant effect. These findings suggest that while the use of environmentally friendly products is important, the strength of brand image and consumer environmental awareness play a greater role in influencing consumer intention to revisit resort services. Therefore, sustainable tourism marketing strategies should emphasize strengthening brand image and environmental education.
Penerapan Pencatatan Laporan Keuangan Berdasarkan SAK-EMKM pada UMKM
Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.
Pengaruh ROA, CR dan NPM Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2021-2024
This research is motivated by the phenomenon of stock price fluctuations in manufacturing companies, which reflect market instability, both internal and external to the company. These volatile stock price changes create uncertainty for investors, particularly when financial performance indicators such as Return on Assets (ROA), Current Ratio (CR), and Net Profit Margin (NPM) show varying results across companies and time periods. Strong financial performance is usually a positive signal for investors, but inconsistencies in these indicators raise doubts in investment decision-making. The purpose of this study is to analyze the effect of ROA, CR, and NPM on stock prices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study uses a quantitative approach with a causal research type, where the data used are secondary data obtained from the companies' annual financial reports. The sampling technique used was purposive sampling, with certain criteria, resulting in a sample of 85 companies. With an observation period of four years, a total of 340 observations were analyzed. The analysis was conducted using multiple linear regression with the help of SPSS version 30 software. The results of the analysis indicate that, partially, ROA and CR have a significant influence on stock prices. This means that increasing the efficiency of asset use and the company's ability to meet short-term obligations are important factors considered by investors. However, NPM does not have a significant influence partially on stock prices. Nevertheless, all three variables simultaneously have a significant influence on stock prices. This finding has important implications for company management, namely that increasing asset efficiency and optimal liquidity management can strengthen a company's attractiveness to investors by improving credible financial performance.
Analisis Pengaruh Current Ratio, Debt to Equity Ratio, dan Working Capital Turnover terhadap ROA Perusahaan Makanan dan Minuman di BEI 2020-2024
Food and beverage companies play a vital role in the Indonesian economy, despite facing various challenges such as fluctuating raw material prices and intense market competition. Return on Assets (ROA) is used as an indicator to assess a company's profitability performance, which is crucial for determining the extent to which a company can generate profits from its assets. This study aims to analyze the effect of three financial variables, namely the current ratio (CR), debt to equity ratio (DER), and working capital turnover (WCT), on return on assets in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The approach used in this study is a quantitative approach with data analysis techniques that include classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination tests. The sample used in this study was 31 food and beverage companies selected using purposive sampling techniques based on certain criteria. The results of the study indicate that (1) debt to equity ratio and working capital turnover partially have a significant effect on return on assets, while the current ratio does not have a significant effect on return on assets. (2) Simultaneously, the current ratio, debt to equity ratio, and working capital turnover have a significant effect on return on assets in food and beverage companies listed on the IDX. The findings of this study state that the DER and WCT variables have a strong influence on ROA, which means that both are important factors in improving the profitability performance of companies in the food and beverage sector. Thus, the results of this study can provide insight for company managers and investors in making decisions related to financial management to maximize company profitability.
Analisis Strategi Branding Dalam Pemasaran Digital Maire Homewear Untuk Meningkatkan Brand Awareness
This study aims to analyze the branding strategy in digital marketing carried out by Maire Homewear through Instagram and Shopee platforms in an effort to increase brand awareness. Maire Homewear is a Micro, Small, and Medium Enterprise (MSME) engaged in the fashion sector with a flagship product in the form of patchwork daster. The focus of this study includes the branding strategy implemented, the obstacles encountered in its implementation, and the effectiveness of the strategy in building brand awareness among consumers. This study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. Informants in this study consisted of the owner of Maire Homewear, two resellers, and two consumers. Data analysis was conducted using the Miles and Huberman model which includes the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that Maire Homewear's branding strategy is still stronger in the offline realm, such as through the reseller system and participation in various exhibitions. Meanwhile, the utilization of digital marketing through Instagram and Shopee is considered less than optimal. Content shared on Instagram is still inconsistent, and interactive features such as live shopping on Shopee have not been maximized. This results in Maire Homewear's brand awareness remaining relatively low among the general public, although it has begun to build among loyal customers, both those who purchase directly from Maire and through its reseller network. This study recommends that Maire Homewear increase the consistency and variety of its digital content on Instagram, including customer testimonials, production processes, and educational content about its products. Furthermore, utilizing the live shopping feature on Shopee is expected to be a more interactive and effective promotional tool for building relationships with consumers and expanding market reach.
Analisa Tren dalam Mengevaluasi Kinerja Rasio Keuangan Pt. Gudang Garam Tbk (GGRM) Selama Periode 2020-2023
Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.
Hubungan Kecerdasan Emosional Terhadap Stres Kerja dan Pengaruhnya Pada Kinerja Karyawan Apotek Keluarga di Kota Pekanbaru
This study was conducted at Family Pharmacy in Pekanbaru City with the objective of examining the relationship between emotional intelligence and work stress, as well as their combined effect on employee performance. The research population consisted of all 150 employees in the production department. Using the Slovin formula, a sample of 60 respondents was selected through accidental sampling. Data collection was carried out via an online questionnaire distributed through Google Forms. The analytical methods employed were correlation analysis to assess the relationship between variables and multiple linear regression to measure their simultaneous influence on performance. The results indicated a negative relationship between emotional intelligence and work stress, meaning that employees with higher emotional intelligence tended to experience lower levels of work stress. Furthermore, when examined together, emotional intelligence and work stress had a significant impact on employee performance. Specifically, these two variables contributed 47.4% to the variance in performance, while the remaining 52.6% was influenced by other factors not addressed in this study. The findings highlight the importance of emotional intelligence as a critical factor in managing workplace stress and enhancing performance, especially in the pharmaceutical industry where precision, cooperation, and adaptability are essential. Improving employees’ emotional intelligence may serve as a strategic approach to reducing work-related stress and fostering better performance outcomes. Organizations are therefore encouraged to invest in training and development programs that emphasize emotional regulation, empathy, interpersonal skills, and effective communication. Future research should consider incorporating additional variables such as work motivation, organizational culture, leadership style, and job satisfaction to gain a more comprehensive understanding of the determinants of employee performance. Expanding the research scope to different departments and industries could also provide broader insights into how emotional intelligence and work stress interact across diverse work settings.
Pengaruh Good Corporate Governance, Intellectual Capital dan Leverage Terhadap Nilai Perusahaan
This study aims to analyze the influence of Good Corporate Governance (GCG), intellectual capital, and leverage on firm value in technology sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. GCG is measured through three indicators: managerial ownership, institutional ownership, and the presence of an audit committee. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC™) method, while leverage is measured using the Debt to Equity Ratio (DER). Firm value as the dependent variable is measured using the Tobin's Q ratio. This study uses a quantitative approach with secondary data obtained from annual reports and financial statements of companies accessed through the official IDX website and each company's website. A purposive sampling technique was used to determine the sample, and eight companies were obtained with a total of 32 observation data over a four-year period. The results show that leverage has a significant effect on firm value, indicating that appropriate and proportional debt structure management is a key factor in increasing the value of companies in the technology sector. Meanwhile, managerial ownership, institutional ownership, the presence of an audit committee, and intellectual capital did not show a significant effect on firm value. This suggests that, in the technology sector, external financing strategies play a greater role than internal company factors such as ownership structure and intangible assets. These findings are expected to serve as a reference for company management and investors in formulating financing policies and managing knowledge-based resources.
Integrasi Teknologi Informasi Akuntansi dan Proteksi Sistem Informasi Akuntansi terhadap Cybersecurity Accounting di Era Digital
This study aims to examine the influence of accounting information technology and accounting information system protection on cybersecurity accounting. Using a quantitative approach, data were collected through a structured survey of 100 respondents, selected using purposive sampling, and analyzed to assess the relationship between the research variables. The research instrument consisted of three main constructs: Accounting Information Technology (X1), Accounting Information System Protection (X2), and Cybersecurity Accounting (Y), each measured using 16 question items. Instrument validity testing revealed that 44 out of 48 items met the validity threshold, with correlation coefficients exceeding 0.300, while reliability analysis indicated Cronbach’s Alpha values greater than 0.60 for all variables, confirming internal consistency. Data analysis was performed using multiple linear regression. The results demonstrate that accounting information technology has a positive and statistically significant effect on cybersecurity accounting (coefficient = 0.264; p < 0.05), suggesting that the integration and optimization of technology in accounting processes contribute to enhanced cybersecurity practices. Conversely, accounting information system protection exhibits a negative and statistically significant effect on cybersecurity accounting (coefficient = -0.149; p < 0.05). This unexpected finding indicates that certain protective measures within accounting information systems may, under certain conditions, hinder cybersecurity performance, potentially due to implementation complexity, inadequate configuration, or user resistance. The regression model as a whole is statistically significant (F = 18.577; p = 0.000), with a coefficient of determination (R²) of 0.277. This implies that the two independent variables together explain 27.7% of the variance in cybersecurity accounting, while the remaining 72.3% is attributable to other factors not examined in this study.
Pengaruh Independensi, Kompleksitas Tugas, dan Pengalaman Auditor terhadap Audit Judgment
This study aims to test and analyze the influence of independence, task complexity, and auditor experience on audit judgment. Audit judgment is one of the important components in the audit process that determines the quality of audit report results. The better the auditor's consideration, the higher the level of reliability of the audited financial statements. This research was conducted at Public Accounting Firms (KAP) operating in the Bekasi area. The variables used in this study consisted of audit judgment as a dependent variable, and independence, task complexity, and auditor experience as independent variables. The sampling technique was carried out using a non-probability sampling method, using a purposive sampling approach. The sample obtained was 12 companies with a total of 76 auditor respondents. The analysis method used is Structural Equation Modeling Partial Least Square (SEM-PLS) by measuring three stages: outer model test, inner model test, and hypothesis test. The results of the study show that the three independent variables, namely independence, task complexity, and auditor experience, have a positive and significant influence on audit judgment. This means that the higher the level of auditor independence, the more complex the tasks handled, and the more experience the auditor has, the better the audit considerations will be in the audit decision-making process. The implications of this study underscore the importance of maintaining and improving the quality of auditor professionalism, through continuous training, increasing flight hours, and maintaining an independent attitude in carrying out the audit process. In addition, the organization is also expected to provide adequate support for the sustainable development of auditor competencies. It is hoped that these findings can be an input for public accounting firms and related institutions in improving the quality of financial audit results and strengthening public trust in the auditor profession.
Pengaruh Bauran Pemasaran (Produk, Harga, Tempat, Promosi) terhadap Volume Penjualan di Cafe Shop Senyala Space Kota Jambi
This study aims to examine the influence of the marketing mix on the sales volume at Senyala Space coffee shop, focusing on four independent variables: product, price, place, and promotion. The research method used is quantitative with a descriptive approach. The population of the study consists of Senyala Space customers from 2020 to 2024, and the sample was selected using nonprobability sampling and Slovin’s technique to determine a representative sample size. Data was collected through surveys and interviews with customers who visited Senyala Space during the specified period. Data analysis was conducted using several statistical tests, including validity testing, reliability testing, normality testing, linearity testing, multicollinearity testing, heteroscedasticity testing, and multiple linear regression analysis. Additionally, the coefficient of determination (R²), partial test (t-test), and simultaneous test (F-test) were used to examine the effect of independent variables on the dependent variable. All analyses were performed using IBM SPSS Statistics 23. The results show that the marketing mix significantly affects the sales volume at Senyala Space. Of the four marketing mix variables analyzed, price was found to have a significant negative effect on sales volume, indicating that an increase in price tends to decrease sales volume. On the other hand, the other three variables—product, place, and promotion—have a significant positive effect on sales volume. This suggests that improvements in product quality, strategic location selection, and effective promotions can increase sales at Senyala Space. These findings provide recommendations for Senyala Space’s management to enhance their marketing strategies by considering the factors influencing customer purchasing decisions, in order to boost sales volume in the future.
Pengaruh Pengetahuan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Pegawai Dinas Koperasi dan UKM Banten
Taxpayer compliance is a crucial factor in optimizing state revenue, particularly in supporting national development financing. However, in practice, various obstacles are still encountered that hinder the achievement of optimal compliance levels. Some of these include employees' low understanding of tax provisions and the less than optimal effectiveness of tax sanction implementation. This study aims to analyze the relationship between tax knowledge (X1) and tax sanctions (X2) on taxpayer compliance (Y) among employees of the Banten Province Cooperatives and SMEs Office. This study uses a quantitative method with an associative approach. The sampling technique uses saturated sampling, so that the entire population of 45 people is used as the research sample. Data analysis was performed using the Partial Least Square (SEM-PLS) based Structural Equation Modeling method using SmartPLS software version 4.0. The results show that the tax knowledge variable (X1) has a t-statistic value of 1.190 <1.96 and a significance value (p-value) of 0.234 >0.05. Thus, tax knowledge does not have a significant effect on taxpayer compliance. Furthermore, the tax sanction variable (X2) obtained a t-statistic value of 1.436 < 1.96 and a p-value of 0.151 > 0.05, which means that tax sanctions also do not have a significant effect on taxpayer compliance. Overall, this study concludes that neither tax knowledge nor tax sanctions partially have a significant effect on the level of taxpayer compliance among the employees who were respondents in the study. This finding indicates that other factors, such as personal awareness, perceptions of tax fairness, and intrinsic motivation, may have a more dominant role in shaping taxpayer compliance. Therefore, a more comprehensive policy strategy is needed to increase compliance, not only through increasing knowledge or enforcing sanctions, but also through ongoing coaching, socialization, and persuasive approaches.
Praktik Investasi Emas Digital di Aplikasi Dana Dalam Perspektif Hukum Islam
This research was motivated by public hesitation to invest in digital gold through the Dana app, which refers to Fatwa No. 77/DSN-MUI/V/2010 concerning non-cash gold buying and selling. This fatwa serves as a guideline for Muslims investing in gold. Furthermore, the author has not found any licensing from the Sharia Supervisory Board (DPS) for the Dana app. Furthermore, several students at Batang Hari Islamic University (UNI) have the Dana app and use it to invest in gold. They were seen buying gold on a certain day and reselling it the next day. The added value from the sale was a profit for the students, but there was also a loss for students who exchanged their gold purchases when the price of gold fell. Furthermore, this research is designed in the form of field research (Empirical Jurisprudence), which is a type of sociological legal research and can be described as field research, which examines applicable legal provisions and what has occurred in community life. Using observation, interview, and documentation techniques, data analysis and triangulation are then carried out. The conclusion that can be drawn from the previous description is that the Digital Gold Investment Practice on the Dana Application at Batang Hari Islamic University in its mechanism on the Gold Fund feature is carried out non-cash where the certainty of the object, namely gold, is only in the form of savings balances in the form of rupiah and digital gold weight with no physical gold ownership if the gold savings have not reached 1 gram. In gold investment transactions on the Dana application, the results show that smaller profits are obtained by buyers due to certain problems related to the buyers themselves. The Digital Gold Investment Practice on the Dana application in the Islamic Law Perspective at Batang Hari Islamic University, by juxtaposing several related fatwas, in practice in Islamic law, the investment practice in the Gold Fund feature is considered to contain gharar related to gold objects that have no physical clarity.
Analisis Pengelolaan Kas pada UMKM Batik di Kabupaten Cirebon
This study aims to analyze cash management practices in Batik MSMEs in Cirebon Regency using a qualitative approach that combines direct observation and in-depth interviews with business owners. The study found that most Batik MSMEs still rely on manual cash management systems, which ultimately poses various challenges, particularly in terms of unstructured financial recording and minimal cash flow planning. This condition makes it difficult to communicate receipts and expenditures in real time, potentially leading to errors in fund management and disrupting business financial stability. Furthermore, the study revealed variations in cash receipt recording methods, such as daily or weekly recording, which are inconsistent across MSMEs. This impacts transparency and effective financial control. The lack of thorough cash flow planning also makes it difficult for business owners to deal with insufficient liquidity, especially when there is a surge in sales or sudden needs. As a result, some MSMEs experience problems meeting their payment obligations on time, including to suppliers and employees. The findings of this study highlight the importance of financial literacy education for Batik MSMEs so they can understand the basic concepts of cash management well. Furthermore, the use of digital technology, such as simple financial recording applications, is highly recommended to improve efficiency and accuracy in cash flow management. This technology implementation is expected to assist MSMEs in making more informed financial decisions and supporting the long-term sustainability of their businesses. Therefore, this study provides strategic recommendations for local governments and MSME support institutions to provide adequate training and technological facilities to strengthen financial management capacity in the batik MSME sector in Cirebon Regency.
Implikasi PMK-37 Tahun 2025 terhadap Keseimbangan Fiskal dan Daya Tahan UMKM
This study aims to examine the implications of Minister of Finance Regulation (PMK) Number 37 of 2025 on the national fiscal balance and the resilience of micro, small, and medium enterprises (MSMEs) in the context of the rapid development of e-commerce in Indonesia. This PMK introduces a collect at the source mechanism, which is the appointment of certain marketplaces as collectors of Income Tax (PPh) Article 22 on online merchant transactions. This policy is seen as one of the strategic steps to expand the digital tax base, improve fiscal efficiency, and support the principle of compliance by design. The research uses a descriptive qualitative approach through documentation studies of official government documents, academic literature, and relevant publications. The results of the study show that the implementation of PMK 37/2025 has the potential to have a positive impact on state revenue through digital taxation optimization. In addition, this policy can strengthen the fiscal balance by minimizing the potential for tax avoidance in the growing digital economy sector. However, on the other hand, the policy also poses a number of challenges for MSMEs, especially related to administrative readiness, limited fiscal literacy, and adaptability to the tax digitalization system. For most MSMEs, additional tax liabilities can be a burden that affects cash flow, competitiveness, and business sustainability, especially for MSMEs that are still in the growth stage and have limited resources. The policy implications identified include the importance of improving fiscal education and literacy programs, the development of user-friendly digital reporting systems, and active collaboration between fiscal authorities, marketplaces, and MSME actors. Thus, the success of the implementation of PMK 37/2025 is not only determined by regulations, but also by the extent to which the policy is able to be implemented in an inclusive, adaptive, and sustainable manner in supporting national economic development.
Struktur Modal, Efisiensi Intermediasi, dan Profitabilitas Bank: Evidensi Perusahaan Tercatat di Bursa Efek Indonesia
Banking is a key pillar of the financial system, playing a crucial role as an intermediary between those with excess funds and those in need of financing. In the context of post-pandemic economic recovery in the 2022–2024 period, bank sustainability and resilience, particularly in terms of profit-generating ability, are crucial aspects to consider. This study was conducted to analyze the extent to which capital structure and intermediation efficiency influence the profitability of banks listed on the Indonesia Stock Exchange. Capital structure in this study is proxied by the Capital Adequacy Ratio (CAR), while intermediation efficiency is measured by the Loan to Deposit Ratio (LDR). The profitability indicator used is Return on Assets (ROA), which reflects a bank's effectiveness in utilizing its assets to generate profits. This research methodology uses a quantitative approach through multiple linear regression analysis with secondary data in the form of annual financial reports from 111 banks for the 2022–2024 period. The analysis results show that simultaneously, CAR and LDR variables have a significant effect on ROA. Furthermore, both variables have been shown to contribute positively to increasing bank profitability. In other words, maintaining adequate capital and efficient credit management can strengthen overall financial performance. This finding offers strategic implications for bank management in formulating capital and liquidity management policies. Optimizing these two aspects not only impacts short-term profit achievement but also contributes to the stability and sustainability of banking profitability in the long term. Therefore, banks need to ensure a strong capital strategy coupled with efficient intermediation to be more resilient in facing future economic dynamics.
Pengaruh Profitabilitas, Likuiditas, Leverage, Opinion Shopping dan Ukuran Kap terhadap Opini Audit Going Concern
This study aims to analyze the influence of Profitability, Liquidity, Leverage, Opinion Shopping, and Public Accounting Firm (KAP) Size on Going Concern Audit Opinion in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The audit opinion going concern is an important issue because it reflects the company's ability to maintain its business continuity in the midst of economic uncertainty and increasingly complex market dynamics. The research population includes all companies in the property and real estate sectors on the IDX, with sample selection using purposive sampling techniques that resulted in 60 companies as the object of the study. The collected data was analyzed using the logistic regression method to test the influence of each independent variable on the audit opinion going concern. The results of the study show that profitability has a negative and significant effect on the audit opinion of going concern, which means that the higher the level of profitability of the company, the less likely the auditor to give an audit opinion of going concern. Furthermore, Opinion Shopping has been proven to have a positive and significant effect on going concern audit opinions, so that the practice of seeking alternative auditor opinions has the potential to increase the risk of issuing going concern opinions. Meanwhile, the variables Liquidity, Leverage, and KAP Size did not show a significant influence on the audit opinion going concern. These findings confirm that certain financial performance factors as well as management behavior in seeking auditor opinions have an important role in determining audit opinion going concern, while other factors such as the size of the KAP are not necessarily determinative.
Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Leverage, Struktur Modal terhadap Kinerja Keuangan
This study aims to analyze and determine how managerial ownership, firm size, leverage, and capital structure affect financial performance in insurance companies listed on the Indonesia Stock Exchange from 2019 to 2022. The study focused on 15 companies that met the sample criteria and were deemed representative of the Indonesian insurance industry during that period. The data used in this study were sourced from officially published company financial reports. Furthermore, the data was processed using Microsoft Excel 2018 and SPSS version 25 software to ensure accurate analysis results. The analysis method used was multiple linear regression, as it is considered appropriate for testing the influence of more than one independent variable on the dependent variable. This approach allows the researchers to identify whether each independent variable has a significant effect on financial performance when tested simultaneously. The results showed consistent findings across all variables. First, managerial ownership has a positive and significant effect on financial performance. This indicates that the higher the managerial ownership, the better the alignment of interests between managers and shareholders, leading to improved financial outcomes. Second, company size also has a positive and significant effect on financial performance, meaning the larger the company, the better the performance. Furthermore, leverage has been shown to have a positive and significant effect on financial performance. This suggests that optimal use of debt can enhance company performance by providing additional resources for growth. Finally, capital structure also has a positive and significant effect on financial performance, indicating that the right combination of debt and equity can increase company value. Overall, the findings highlight the importance of financial and managerial decisions in shaping the performance of insurance companies in Indonesia during the observed period.
Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan dan Beban Pajak Tangguhan terhadap Manajemen Laba
This study focuses on examining the relationship between tax planning, deferred tax assets, and deferred tax liabilities on earnings management. The research method used is quantitative with a descriptive approach. The population of the study consists of manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the period 2022–2023. The sample comprises 47 company financial statements obtained through purposive sampling, with secondary data as the main source. Data analysis was conducted using multiple linear regression to determine the relationship between the variables under study: tax planning, deferred tax assets, deferred tax liabilities, and earnings management. The results indicate that tax planning and deferred tax liabilities significantly affect earnings management. This suggests that companies can use tax planning strategies to influence reported earnings and manage deferred tax liabilities to achieve desired managerial objectives, such as optimizing tax payments or adjusting earnings levels. However, deferred tax assets do not show a significant impact on earnings management, which may be due to other factors not observed in this study, such as internal company policies or different approaches to managing tax assets. Simultaneously, the findings confirm that all three variables have an impact on earnings management, contributing 10.3%. The remaining 89.7% of the impact comes from other factors not covered in the scope of this research, such as macroeconomic factors, government policies, or even the varying accounting practices of different companies. These findings provide valuable insights into how tax management influences earnings management and open opportunities for further research to better understand other variables that may affect corporate earnings management practices.