Journal of Applied Accounting
type: channel
description: The Journal of Applied Accounting is an accounting journal that publishes articles in the field of accounting that contribute to the development of accounting science, accounting practices, and the accounting profession. We accept most research-based articles related to accounting science, accounting practice, and the accounting profession. The scope of topics includes: (1) Management Accounting, (2) Financial Accounting, (3) Public Sector Accounting, (4) Sharia Accounting, (5) Accounting Information Technology, (6) Audit, (7) Taxation.
publisher: ISAS
language: en
publication name: Journal of Applied Accounting
issn: 2830-0149
items: Pengaruh ESG Disclosure dan Kinerja Lingkungan terhadap Tax Avoidance pada Perusahaan Manufaktur BEI
items: Analisis Pendapatan Usaha Ubi Bakar Cilembu di Ketapang
items: Analisis Persepsi Mahasiswa Akuntansi Terhadap Independensi Auditor
items: INTEGRASI AKUNTANSI LINGKUNGAN DALAM MEWUJUDKAN KEBERLANJUTAN PROGRAM MAKAN BERGIZI GRATIS (MBG) PADA SPPG KALANGSURYA
items: Analisis Pengendalian Internal Berbasis COSO pada Pengelolaan Keuangan Gereja Protestan Maluku
items: Penilaian Persediaan Barang Dagang Beras Pada UD. Padi Emas Di Kota Ambon
items: Efektivitas Penerapan Standar Akuntansi Pemerintah tentang Transparansi Pelaporan Keuangan Desa: Pendekatan Pemodelan Persamaan Struktural
items: Hubungan Sistem Pengendalian Internal dan Akuntabilitas Pengelolaan Keuangan pada Organisasi Perangkat Daerah Jawa Barat
items: Students’ Perceptions of Artificial Intelligence in Tax Learning
items: Data Driven Approach for Detecting Financial Statement Fraud
items: The Role of Spiritual Auditors to Prevent Fraud in Regional Government Institutions
items: Membangun Kesiapan Professional Mahasiswa Akuntansi Melalui Praktikum Auditing Yang Terstruktur
items: Pengembangan Sistem Manajemen Keuangan Rumah Sakit Prof. DR. J.A. Latumeten Ambon Yang Terintegrasi
items: Model for Determining the Cost of Smoked Fish Products in determining the Selling
items: Literasi Pajak Sebagai Pemoderasi: Pengaruh E-Filling System Terhadap Kepatuhan Wajib Pajak UMKM di Kota Ambon
items: Efek Moderasi Sistem Pengendalian Internal Pemerintah; Pengaruh Peran Pengawasan APIP Terhadap Kualitas Penyajian Laporan Keuangan
items: Implementation of SIAPIK for Preparing MSME Financial Statements (Case Study on The Ri.ch Event Organizer)
items: Analisis Kinerja Keuangan Daerah Ditinjau dari Efisiensi dan Pertumbuhan Belanja pada Pemerintah Kota Ambon Tahun Anggaran 2022–2024
items: Pengaruh Faktor-Faktor Fundamental Terhadap Nilai Perusahaan
items: The Role of Follow-up of Audit Recommendations and Financial Performance on Incumbents Electability in Indonesia
items: Pengaruh Good Corporate Governance terhadap Kinerja Keuangan dengan CSR Sebagai Variabel Intervening
items: Temuan Audit Dalam Karakteristik Kepala daerah, Karakteristik Daerah, dan Kinerja Keuangan
items: Achieving Sustainable Development Goals (SDGs) Through Government Effectiveness and Control Over Corruption (A Cross-Country Study)
items: Integrasi Teori Dan Praktik Dalam Matakuliah Auditing: Pendekatan Pembelajaran Untuk Mahasiswa Akuntansi Politeknik Negeri Ambon
items: Analysis Literacy Finance Sharia On Student Postgraduate School Tall Knowledge Economics (STIE) Panca Bhakti Palu
items: The Influence of Regional Function Budgets on the Re-Election of Incumbents in Indonesia
items: Analisis Rasio Keuangan Daerah Untuk Menilai Kinerja Keuangan Daerah Pada Pemerintah Kota Ambon
items: Makna Laba Dalam Perspektif “Pemulung” Tempat Pembuangan Akhir Kawatuna
items: Analisis Faktor yang Mempengaruhi Pengungkapan Laporan Keberlanjutan Pada Perusahaan Sektor Energi
items: Analisis Kontribusi dan Laju Pertumbuhan Pajak Restoran terhadap pendapatan asli daerah kota Ambon

Pengaruh ESG Disclosure dan Kinerja Lingkungan terhadap Tax Avoidance pada Perusahaan Manufaktur BEI
type: item
description: This study aims to examine the effect of ESG disclosure and environmental performance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2024 period. This issue is important because tax avoidance may reduce corporate contributions to state revenue, while ESG practices and environmental performance have become increasingly relevant in assessing corporate accountability. The novelty of this study lies in combining ESG disclosure as an internal transparency measure and PROPER rating as a government-based environmental performance measure in the context of Indonesian manufacturing companies. This study employs a quantitative approach with an explanatory-causal design. The data used are secondary data obtained from annual reports, sustainability reports, financial statements, and PROPER ratings. The sample consists of manufacturing companies observed during the 2021-2024 period, selected using purposive sampling. The research instrument includes a documentation sheet and an ESG disclosure checklist. Data were analyzed using multiple linear regression with SPSS. The results show that ESG disclosure has a negative and significant effect on tax avoidance, with a significance value of 0.006; thus, the first hypothesis is accepted. In contrast, environmental performance has a positive and significant effect on tax avoidance, with a significance value of 0.023; therefore, the second hypothesis is rejected. These findings indicate that ESG transparency may reduce tax avoidance, while environmental performance does not necessarily reflect stronger corporate tax compliance. Keywords: ESG disclosure, environmental performance, ESG reporting, Effective tax rate, Corporate sustainability.
subject: Articles
  topic: section
creator: Magfirah Wahyu Ramadhani
rights: Copyright (c) 2026 Magfirah Wahyu Ramadhani https://creativecommons.org/licenses/by/4.0/
date: 2026-06-02
publication date: 2026-06-02
starting page: 18
ending page: 28
doi: 10.52158/jaa.v5i1.1558

Analisis Pendapatan Usaha Ubi Bakar Cilembu di Ketapang
type: item
description: Micro, Small, and Medium Enterprises (MSMEs) play a major role in boosting the regional economy and creating job opportunities. In Ketapang Regency, one of the growing businesses is Ubi Bakar Madu Cilembu Asli Sumedang owned by Mr. Tatang. The main challenge faced is the absence of proper financial records, so the owner does not yet clearly understand the amount of expenses, sales results, and whether the business is running profitably. This study aims to calculate total costs, production cost, total revenue, net profit, and the minimum sales volume required to avoid losses. This research uses a descriptive quantitative approach, collecting data through interviews, direct observation, and document review. The analysis is based on the principles of cost accounting and management accounting. The results show that the total monthly cost is IDR 43,495,666, the cost of producing one kilogram of product is IDR 27,185, total sales revenue reaches IDR 72,000,000, and the net profit earned is IDR 28,504,334. The business only needs to sell 238 kilograms per month to cover all costs, while actual sales are much higher. The benefit-cost ratio is 1.66, which indicates that this business is profitable and feasible for further development. Keywords: MSMEs, Production cost, Net profit, Break-even point, Business feasibility
subject: Articles
  topic: section
creator: Novi Pebriani
creator: Irfan Cholid
creator: Assrorudin Assrorudin
creator: Ira Arianti
creator: Rois Indriawan
rights: Copyright (c) 2026 Novi Pebriani, Irfan Cholid,Assrorudin , Ira Arianti, Rois Indriawan https://creativecommons.org/licenses/by/4.0/
date: 2026-06-08
publication date: 2026-06-08
starting page: 34
ending page: 39
doi: 10.52158/jaa.v5i1.1550

Analisis Persepsi Mahasiswa Akuntansi Terhadap Independensi Auditor
type: item
description: This study aims to analyze accounting students' perceptions of auditor independence. This study uses a qualitative method with a descriptive approach. Data collection techniques were conducted through an open questionnaire given to 6b semester accounting students as respondents. Data were analyzed using coding techniques including open coding, axial coding, and selective coding. The results of the study indicate that students have a good understanding of auditor independence as a mental attitude that is free from influence, objective, honest, and impartial. Auditor independence is considered very important because it is the basis of public trust in financial reports. Student perceptions of the condition of auditor independence in Indonesia indicate that it is generally quite good, but still faces various challenges such as business pressure, conflicts of interest, and long-term relationships with clients. Factors that influence auditor independence include audit fees, client relationships, management pressure, and the provision of non-audit services. Auditor independence can result in decreased public trust, errors in decision-making, and financial losses for users of financial reports. This study also found that professional ethics and auditing learning on campus play an important role in shaping students' understanding of auditor independence. Therefore, ongoing efforts are needed to strengthen professional ethics, improve the quality of auditing education, and enforce regulations to maintain auditor independence in the future. Keywords: auditor independence, student perceptions
subject: Articles
  topic: section
creator: Dynne Andriany
creator: Julie Theresya Pelamonia
rights: Copyright (c) 2026 Dynne Andriany, Julie Theresya Pelamonia https://creativecommons.org/licenses/by/4.0/
date: 2026-06-08
publication date: 2026-06-08
starting page: 29
ending page: 33
doi: 10.52158/jaa.v5i1.1547

INTEGRASI AKUNTANSI LINGKUNGAN DALAM MEWUJUDKAN KEBERLANJUTAN PROGRAM MAKAN BERGIZI GRATIS (MBG) PADA SPPG KALANGSURYA
type: item
description: This study aims to examine how environmental accounting integration can achieve sustainable implementation of the Free Nutritious Meals (MBG) program at the SPPG Kalangsurya in Karawang Regency. The research method used in this study was qualitative, utilizing interviews, observation, and documentation. The results show that practices such as waste sorting, implementing hygiene SOPs, using environmentally friendly food trays, and collaborating with the Environmental Agency reflect sound environmental accounting principles, but environmental costs have not been recorded separately. Although environmental costs have not been recorded separately, the SPPG Kalangsurya recognizes that environmental accounting is not only a compliance tool but also a sustainability strategy that can improve efficiency, reputation, and public trust in the implementation of the Free Nutritious Meals (MBG) program. The main challenges for the SPPG Kalangsurya are a lack of understanding of environmental accounting and the absence of a dedicated recording system. However, there are opportunities to achieve long-term business sustainability. Keywords: Environmental Accounting, Business Sustainability, Free Nutritious Meals
subject: Articles
  topic: section
creator: Siska Kusuma Wardani
creator: Rohma Septiawati
creator: Avincennia Vindy Fitriana
rights: Copyright (c) 2026 Siska Kusuma Wardani, Rohma Septiawati , Avincennia Vindy Fitriana https://creativecommons.org/licenses/by/4.0/
date: 2026-06-01
publication date: 2026-06-01
starting page: 10
ending page: 17
doi: 10.52158/jaa.v5i1.1546

Analisis Pengendalian Internal Berbasis COSO pada Pengelolaan Keuangan Gereja Protestan Maluku
type: item
description: This study aims to analyze the implementation of Internal Control Systems (ICS) in the financial management of the Protestant Church of Maluku (GPM) based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework and to position it within the perspective of Accounting Information Systems (AIS). A qualitative approach with an embedded case study design was employed at the Classis and Congregation levels in Ambon. Data were collected through in-depth interviews, observation, and document analysis, and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that although GPM structurally possesses formal internal control mechanisms, their effectiveness remains limited. The control environment is dominated by trust-based governance and leadership centralization; risk assessment is not systematically documented; control activities are constrained by inadequate segregation of duties and the use of a cash-based single-entry system; and financial reporting relying solely on budget realization reports limits risk-based monitoring. The study recommends transitioning to accrual-based and double-entry accounting systems, strengthening standard operating procedures, and implementing integrated digital monitoring to enhance accountability and organizational sustainability. Keywords: COSO, internal control system, accounting information system, faith-based organization, accountability.
subject: Articles
  topic: section
subject: COSO,
  topic: keywords
subject: internal control system,
  topic: keywords
subject: accounting information system,
  topic: keywords
subject: faith-based organization,
  topic: keywords
subject: accountability
  topic: keywords
creator: Meidylisa Patty
rights: Copyright (c) 2026 Meidylisa Patty https://creativecommons.org/licenses/by-nc/4.0/
date: 2026-02-27
publication date: 2026-02-27
starting page: 1
ending page: 9
doi: 10.52158/jaa.v5i1.1524

Penilaian Persediaan Barang Dagang Beras Pada UD. Padi Emas Di Kota Ambon
type: item
description: This study aims to analyze and compare the valuation of rice merchandise inventory at UD. Padi Emas in Ambon City is grouped using the FIFO (First-In, First-Out) method. Method with periodic and perpetual recording. UD. Padi Emas is a rice trading business located at Jl. Rijali No. 29, Karang Panjang Village, Sirimau District, Ambon City, Maluku, has been operating since 2013. UD. Padi Emas is one of the key trading businesses in Ambon City, so effective inventory management is crucial for the accuracy of financial reports and informed decision-making. The objective of this research is to analyze the valuation of rice merchandise inventory at UD. Padi Emas in Ambon City. This study employs a quantitative descriptive method with a case study approach. Data was collected through observation, interviews, and literature review. The analysis was conducted using both periodic and perpetual recording systems with the First-In, First-Out (FIFO) inventory valuation method for the period of February to June 2025. The results consistently show that the ending inventory value and Cost of Goods Sold (COGS) generated by both recording methods (periodic and perpetual) using FIFO are the same, with an ending inventory value of Rp9,875,000 and COGS of Rp178,180,000. This consistency confirms that the FIFO method provides accurate and reliable inventory valuation and helps minimize the risk of damaged rice as the first goods in are sold first. While this research also analyzed the periodic method, the perpetual inventory system is highly recommended. By implementing a perpetual system, UD. Padi Emas can monitor its rice stock continuously and accurately, which will aid in more effective decision-making and inventory planning. This system also allows for the early detection of any shortages or overages of rice in the warehouse and helps in the faster identification of potential losses or fraud. Adopting the perpetual inventory system will assist UD. Padi Emas in optimally manages its …
subject: Articles
  topic: section
subject: Merchandise Inventory
  topic: keywords
subject: Method FIFO
  topic: keywords
creator: Wa Asrida
creator: Diar Muzna Tangke
creator: Tri Retno Hariyati3
creator: Wa Ode Insan
rights: Copyright (c) 2025 Wa Asrida, Diar Muzna Tangke, Tri Retno Hariyati, Wa Ode Insan https://creativecommons.org/licenses/by/4.0/
date: 2025-12-31
publication date: 2025-12-31
starting page: 179
ending page: 186
doi: 10.52158/jaa.v4i2.1487

Efektivitas Penerapan Standar Akuntansi Pemerintah tentang Transparansi Pelaporan Keuangan Desa: Pendekatan Pemodelan Persamaan Struktural
type: item
description: This study examines the effectiveness of implementing Government Accounting Standards on the transparency of village financial reporting using a Structural Equation Modeling approach involving 295 respondents from village governments in Bandung Regency and West Bandung. The analysis results indicate that human resource competence, internal control systems, information technology support, and leadership commitment significantly contribute to the effectiveness of implementing Government Accounting Standards, with an R-square value of 72.4 percent. The empirical findings confirm that the implementation of Government Accounting Standards has a positive and significant effect on the transparency of village financial reporting, mediated by improvements in the quality of financial reports.The structural model shows that the effectiveness of implementing Government Accounting Standards can explain 63.2 percent of the variation in village financial reporting transparency. Multi-group analysis reveals that village characteristics moderate the relationship between the implementation of Government Accounting Standards and transparency, while villages with higher fiscal capacity show a stronger effect. The practical implications of this study emphasize the urgency of enhancing village apparatus capacity through continuous training programs and providing adequate technological infrastructure to support the improvement of village financial management quality. Keywords: Government Accounting Standards, Financial Reporting Transparency, Structural Equation Modeling
subject: Articles
  topic: section
creator: Johanis M. Tetelepta
creator: Victor Amanusa Talakua
rights: Copyright (c) 2025 Johanis M. Tetelepta, Victor Amanusa Talakua https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-28
publication date: 2025-12-28
starting page: 122
ending page: 130
doi: 10.52158/jaa.v4i2.1481

Hubungan Sistem Pengendalian Internal dan Akuntabilitas Pengelolaan Keuangan pada Organisasi Perangkat Daerah Jawa Barat
type: item
description: This study aims to analyze the relationship between the internal control system and the accountability of financial management in Regional Apparatus Organizations of West Java Province. The research method uses a quantitative approach with a correlational design through the distribution of questionnaires to 98 respondents from 35 OPDs with budgets exceeding 50 billion rupiah. The data analysis technique uses descriptive statistics and simple linear regression with the assistance of SPSS version 26. The results of the study indicate that the implementation of the internal control system in West Java Province OPDs falls into the good category with an average score of 4.03, while the level of financial management accountability is also in the good category with an average score of 4.04.Hypothesis testing resulted in a calculated t-value of 14.762 with a significance of 0.000, proving that the internal control system has a positive and significant effect on financial management accountability. The coefficient of determination of 0.642 indicates that the internal control system is able to explain 64.2 percent of the variation in financial management accountability. This study concludes that improving the quality of the implementation of the internal control system will enhance the accountability of regional financial management, thus continuous strengthening of the five components of the internal control system is required, especially in the aspects of monitoring and risk assessment. Keywords: Internal Control System, Accountability, Regional Financial Management
subject: Articles
  topic: section
creator: Victor Amanusa Talakua
creator: Johanis M. Tetelepta
rights: Copyright (c) 2025 Victor Amanusa Talakua, Johanis M. Tetelepta https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-28
publication date: 2025-12-28
starting page: 131
ending page: 140
doi: 10.52158/jaa.v4i2.1480

Students’ Perceptions of Artificial Intelligence in Tax Learning
type: item
description: The use of Artificial Intelligence (AI) in higher education has increased rapidly, with many students using AI-based applications independently to support learning. In regulation-based subjects such as taxation, this practice raises concerns related to learning accuracy, relevance to local regulations, and ethical use. This study aims to examine students’ perceptions of AI use in tax learning. A qualitative descriptive approach was employed involving undergraduate accounting and taxation students at the University of Lampung and the Lampung State Polytechnic who had taken taxation courses and used AI as a learning tool. Using purposive sampling, data were collected through an online questionnaire, resulting in 143 valid responses from an estimated eligible population of 809 students. The questionnaire included Likert-scale items and open-ended questions, with qualitative data analyzed using thematic analysis. The findings indicate that students perceive AI as a helpful learning support, particularly for understanding complex tax regulations, improving learning efficiency, and supporting independent study. However, concerns remain regarding information accuracy, limited relevance to Indonesian tax regulations, overreliance on AI, and academic integrity. This study concludes that AI can support tax learning when used as a complementary tool, supported by critical use and lecturer guidance. Keywords: artificial intelligence; student perceptions; tax learning; higher education; qualitative research
subject: Articles
  topic: section
subject: artificial intelligence
  topic: keywords
subject: student perception
  topic: keywords
subject: tax learning
  topic: keywords
subject: higher education
  topic: keywords
subject: qualitative research
  topic: keywords
creator: Panca Wisesa
creator: Diajeng Fitri Wulan
creator: Rindy Dwi Ladista
creator: M. Muhayin A Sidik
rights: Copyright (c) 2025 Panca Wisesa, Diajeng Fitri Wulan, Rindy Dwi Ladista, M. Muhayin A Sidik4 https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-29
publication date: 2025-12-29
starting page: 158
ending page: 166
doi: 10.52158/jaa.v4i2.1479

Data Driven Approach for Detecting Financial Statement Fraud
type: item
description: Financial statement fraud represents a persistent and complex threat to organizational integrity, requiring more advanced analytical tools to detect subtle accounting manipulations. To provide an evidence-based understanding of how data-driven techniques have been utilized in this domain, this study conducts a Systematic Literature Review (SLR) guided by the PRISMA framework. The review addresses two research questions: (a) what data-driven approaches have been used to detect financial statement fraud, and (b) what are the characteristics of the data, modelling methods, and evaluation metrics employed in prior studies. A structured search and screening process was executed using predefined inclusion and exclusion criteria, enabling the selection of relevant peer-reviewed studies from multiple academic databases. The included articles were further examined using meta-analysis techniques to synthesize quantitative evidence where applicable. The findings reveal that financial statement fraud detection has increasingly shifted toward machine learning, deep learning, graph-based analytics, and other advanced data-driven models capable of identifying hidden or non-linear patterns in financial reporting data. The reviewed studies employ diverse data characteristics, including financial ratios, earnings indicators, transactional records, and graph-structured relationships. Overall, this review highlights both the advancements and the methodological challenges within the field, underscoring the need for improved data quality, consistent evaluation practices, and models that balance predictive performance with interpretability for auditing applications. Keywords: Fraud, data-driven, machine learning, anomaly detection, deep learning.
subject: Articles
  topic: section
subject: fraud
  topic: keywords
subject: data-driven
  topic: keywords
subject: machine learning
  topic: keywords
subject: anomaly detection
  topic: keywords
creator: Fitriyeni Oktavia
creator: Rossy Endah Permatasari
rights: Copyright (c) 2025 Fitriyeni Oktavia, Rossy Endah Permatasari https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-28
publication date: 2025-12-28
starting page: 152
ending page: 157
doi: 10.52158//jaa.v4i2.1472

The Role of Spiritual Auditors to Prevent Fraud in Regional Government Institutions
type: item
description: The purpose of this study is to analyze whether government internal auditors with spiritual intelligence can play a role in preventing fraud in government. This study took government internal auditors assigned to the Financial and Development Supervisory Agency (BPKP) in province level as the subject. The data analysis method used was the Structural Equation Model (SEM) with the AMOS application. The results of the study proved that spiritual intelligence has a positive and significant influence on auditor performance, auditor performance and spiritual intelligence have a positive and significant impact on fraud prevention, and auditor performance can provide a mediating effect in the influence of spiritual intelligence on fraud prevention. Keywords: Spiritual Intelligence; Auditor Performance; Fraud Prevention
subject: Articles
  topic: section
subject: Spiritual Intelligence; Auditor Performance; Fraud Prevention
  topic: keywords
creator: Helly Aroza Siregar
rights: Copyright (c) 2025 Helly Aroza Siregar https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-14
publication date: 2025-12-14
starting page: 97
ending page: 101
doi: 10.52158/jaa.v4i2.1391

Membangun Kesiapan Professional Mahasiswa Akuntansi Melalui Praktikum Auditing Yang Terstruktur
type: item
description: This study aims to see to what extent the auditing practicum course can build professional readiness of D3 accounting students at Ambon State Polytechnic. The focus of this study is on the structure and implementation of practicums for developing skills and professional readiness, objectivity of assessment and material development. The method used is a descriptive qualitative method through structured interviews. The results of this study are that auditing practicums have a large role in students in the process of building professional readiness, where the structure and implementation of practicums can help students understand the audit process in real terms. Students feel that by taking audit practicum courses they can develop their self-confidence and skills and professional readiness in facing the world of work later. However, some students felt that there was not enough time for guidance and development of the practicum which still used the practicum book. On average, students gave suggestions that the accounting practicum could use certain applications so that in practice, students could be more applicable and really feel the atmosphere of the working world as a reliable auditor. Keywords: professional readiness, Auditing practicum
subject: Articles
  topic: section
creator: Dynne Andriany
creator: Intan Ramadhani Bin Taher
rights: Copyright (c) 2025 Dynne Andriany, Intan Ramadhani Bin Taher https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-27
publication date: 2025-12-27
starting page: 108
ending page: 112
doi: 10.52158/jaa.v4i2.1450

Pengembangan Sistem Manajemen Keuangan Rumah Sakit Prof. DR. J.A. Latumeten Ambon Yang Terintegrasi
type: item
description: Various internal and external challenges in hospital financial management, such as high operational costs, complex insurance cost management, and so on, require good financial governance or financial management. Increasing operational costs, demands for higher accountability from regulators and patients, and the need to make quick strategic decisions, encourage hospitals to have an efficient management system. The Integrated Hospital Financial Management System (SMKRST) is a technology-based information system designed to manage, track, and analyze all financial and operational transactions within the hospital environment in a comprehensive and integrated manner. Keywords: Hospital financial operational system, hospital financial management.
subject: Articles
  topic: section
subject: Keywords: Hospital financial operational system, hospital financial management.
  topic: keywords
creator: Endri Mustofa
creator: Santika Prasandi
rights: Copyright (c) 2025 Endri Mustofa., Santika Prasandi https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-27
publication date: 2025-12-27
starting page: 117
ending page: 121
doi: 10.52158/jaa.v4i2.1466

Model for Determining the Cost of Smoked Fish Products in determining the Selling
type: item
description: This research was conducted on MSMEs in Matani Village who produce raw fish into smoked fish through a fish smoking process. In determining the selling price, it is only based on market prices that are influenced by weather conditions and market price fluctuations at that time. In theory, to determine the selling price, one must first determine the cost of the product before determining the selling price. The cost of goods sold or production costs are all costs incurred during the production process in producing products, from raw materials to finished materials ready for sale. This research aims to produce a Model for Determining the Cost of Smoked Fish Products in determining the Selling Price of smoked fish products in order to improve the financial performance of MSMEs. The research uses a Qualitative Descriptive research method with research stages that will. The results of this study produce smoked fish production costs with 3 cost elements, namely raw material costs, direct labor costs and factory overhead costs as elements forming production costs, which are the basis for determining the selling price, by producing a Model for Determining the Cost of Smoked Fish. Keywords : Production, Price, Product, Smoked, Fish
subject: Articles
  topic: section
creator: Anita Ludia Vivian Wauran
creator: Johanes Herbert Tene
creator: Loula L .L Walangitan
creator: Nikson Sondakh
rights: Copyright (c) 2025 Johanes Herbert Tene, Anita Ludia Vivian Wauran , Loula L.L.Walangitan, Nixon Sondakh ,Alpindos Toweula https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-27
publication date: 2025-12-27
starting page: 113
ending page: 116
doi: 10.52158/jaa.v4i2.1451

Literasi Pajak Sebagai Pemoderasi: Pengaruh E-Filling System Terhadap Kepatuhan Wajib Pajak UMKM di Kota Ambon
type: item
description: This study empirically examined the influence of e-filing system implementation on taxpayer compliance, specifically investigating the moderating effect of tax literacy on the relationship between e-filing system implementation and compliance among Micro, Small, and Medium Enterprises (MSMEs) in Ambon City. In collecting the data of this study, a survey questionnaire was administered to selected respondents using purposive sampling, based on specific research criteria. The primary analytical technique employed was Moderated Regression Analysis (MRA), utilizing a significance level of 0.05 (5%). The findings indicated that the implementation of the e-filing system has a significant positive influence on taxpayer compliance, as evidenced by the statistically significant t-statistic for the e-filing variable (p-value below the established significance level). Moreover, tax literacy significantly strengthened the positive influence of e-filing system implementation on taxpayer compliance. This moderation effect was evidenced by the statistically significant positive coefficient of the interaction term (Z*X) in the hypothesis testing results. Keywords: e-filing system, tax literacy, taxpayer compliance
subject: Articles
  topic: section
subject: e-filling system
  topic: keywords
subject: literasi pajak
  topic: keywords
subject: kepatuhan wajib pajak
  topic: keywords
creator: Aleida Marryane Tuhumena
creator: Junus Paulus Patty
rights: Copyright (c) 2025 Aleida Marryane Tuhumena, Junus Paulus Patty https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-28
publication date: 2025-12-28
starting page: 141
ending page: 151
doi: 10.52158/jaa.v4i2.1465

Efek Moderasi Sistem Pengendalian Internal Pemerintah; Pengaruh Peran Pengawasan APIP Terhadap Kualitas Penyajian Laporan Keuangan
type: item
description: The objective of this study is to empirically investigate the effect of the role of the government’s internal supervisory apparatus on the quality of financial statement presentation, as well as to examine the moderating influence of the government’s internal control system on this relationship within the West Southwest Maluku Regency Government. Data were collected through a survey method by distributing questionnaires to selected respondents, using a purposive sampling technique. The data were analyzed employing moderated regression analysis with a significance level of 0.05. The findings indicate that the supervisory role of the internal government auditors exerts a significant influence on the quality of financial statement presentation in the West Southwest Maluku Regency Government. Moreover, the government’s internal control system is found to moderate the relationship between the supervisory role of the internal government auditors and the quality of financial statement presentation, thereby strengthening the effect within the governmental context of West Southwest Maluku Regency. Keywords: Government Internal Supervisory Apparatus; Government Internal Control System; Quality of Financial Statement Presentation
subject: Articles
  topic: section
subject: Government Internal Supervisory Apparatus; Government Internal Control System; Quality of Financial Statement Presentation
  topic: keywords
creator: Semy Pesireron
creator: Aleida Marryane Tuhumena
rights: Copyright (c) 2025 Semy Pesireron, Aleida Marryane Tuhumena https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-31
publication date: 2025-12-31
starting page: 167
ending page: 177
doi: 10.52158/jaa.v4i2.1453

Implementation of SIAPIK for Preparing MSME Financial Statements (Case Study on The Ri.ch Event Organizer)
type: item
description: Financial statements are very important for all businesses, including MSMEs, because they can be used by MSME actors or lenders to analyze the condition of a business. However, many have not prepared them in accordance with SAK EMKM and without using applications due to limited knowledge or capability. The researcher selected The Ri.ch Wedding and Event Organizer as the research object. This study aims to develop accounting policies, classify transactions, and prepare financial statements in accordance with SAK EMKM through the implementation of SIAPIK. This research applies a qualitative approach with data obtained from interviews, observations, and documentation. The data consist of an overview of the business, business processes, and financial transactions. Data analysis produced accounting policies, transaction classifications, and the application of SIAPIK-based financial statements. The study on The Ri.ch Wedding and Event Organizer found that this business has not yet used financial applications and SAK EMKM, which caused difficulties in bookkeeping. SIAPIK is offered as a practical solution with the implementation of SAK EMKM as the basis for its preparation. With this research, MSME actors can understand how to prepare financial statements easily, quickly, and in a standardized way, which can then be used by stakeholders in decision-making. Keywords: MSMEs, Business Processes and Financial Transactions, Financial Statements, SIAPIK, SAK EMKM
subject: Articles
  topic: section
subject: MSMEs
  topic: keywords
subject: Business Processes and Financial Transactions
  topic: keywords
subject: Financial Statements
  topic: keywords
subject: SIAPIK
  topic: keywords
subject: SAK EMKM
  topic: keywords
creator: Marcelo Sumaraw
creator: Cindy Sutanto
creator: Archelia Avril Margareth Dalisang
creator: Ni Made Devi Artani
creator: Raykes Hinrich Tuerah
rights: Copyright (c) 2025 Marcelo Sumaraw*, Cindy Sutanto, Archelia Avril Margareth Dalisang, Ni Made Devi Artani, Raykes Hinrich Tuerah https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-14
publication date: 2025-12-14
starting page: 84
ending page: 96
doi: 10.52158/jaa.v4i2.1446

Analisis Kinerja Keuangan Daerah Ditinjau dari Efisiensi dan Pertumbuhan Belanja pada Pemerintah Kota Ambon Tahun Anggaran 2022–2024
type: item
description: Regional governments have greater authority in managing their budget revenues and expenditures. Regional expenditure represents an obligation recognized as a deduction from net assets within a fiscal year. These funds are allocated to support the implementation of governmental functions at the provincial and municipal levels. This study aims to assess the efficiency level and expenditure growth of the Ambon City Government. The research employs a descriptive method with a focus on the Regional Financial and Asset Management Agency of Ambon City. Based on the analysis of expenditure efficiency ratios, the results show that efficiency fluctuated over the study period: 92.66% in 2022, increasing to 99.53% in 2023, and declining again to 86.63% in 2024. Meanwhile, expenditure growth also showed an unstable pattern, with –2.58% in 2022, rising to 7.26% in 2023, and decreasing again to –7.01% in 2024. These findings indicate dynamic fiscal management influenced by development priorities and the government’s fiscal capacity. Overall, the study highlights the importance of effective and consistent budget planning to maintain efficiency and support the achievement of regional development goals. Keywords: Local Government Expenditure, Efficiency, Assets, Budget, Expenditure Growth
subject: Articles
  topic: section
creator: Angel Merlyn Pattimahu
creator: Diar Muzna Tangke
rights: Copyright (c) 2025 Angel Merlyn Pattimahu, Diar Muzna Tangke https://creativecommons.org/licenses/by-nc/4.0/
date: 2025-12-27
publication date: 2025-12-27
starting page: 102
ending page: 107
doi: 10.52158//jaa.v4i2.1450

Pengaruh Faktor-Faktor Fundamental Terhadap Nilai Perusahaan
type: item
description: The purpose of this research to determine the influence of investment decisions, funding decisions and profitability on company value. Case studies of real estate and property companies listed on the IDX in 2019-2022" The type of data used is secondary data Financial reports of Real Estate and Property companies that go public on the Indonesia Stock Exchange (BEI) for the period 2019 to 2022. Data obtained from IDX website: www.idx.co.id, the sample was determined using a purposive sampling method, there were approximately 45 Real Estate and Property companies. In the existing population, the sample that meets the specified criteria is 23 companies the results of data analysis regarding the influence of investment decisions, funding decisions and profitability on company value in real estate and property companies listed on the Indonesia Stock Exchange (BEI) for the period 2019 – 2022. The conclusion is that investment decisions, funding decisions and profitability simultaneously influence company value in real estate and property. The F value = 7.206 with a significance of 0.000 is smaller than the expected significance level of 0.05 so that Ha is accepted and Ho is rejected. Keywords: Investment decisions, financing decisions and profitability
subject: Articles
  topic: section
creator: Rasni Hanipa Usemahu
rights: Copyright (c) 2024 Rasni Hanipa Usemahu
date: 2024-06-15
publication date: 2024-06-15
starting page: 36
ending page: 42
doi: 10.52158/jaa.v3i1.863

The Role of Follow-up of Audit Recommendations and Financial Performance on Incumbents Electability in Indonesia
type: item
description: This study aims to analyse the effect of follow-up of audit recommendations and local government financial performance on incumbent electability. Using a quantitative approach and secondary data from local elections in Indonesia in 2017, 2018, and 2020, this study involved a final sample of 428 observations consisting of 26 governor elections, 76 mayor elections, and 326 regent elections. The results show that the main variables analysed, namely follow-up to audit recommendations and financial performance, play a role in increasing the electability of incumbents. Good local government financial management, especially those related to accountability and sustainability of local finances, was shown to affect the level of electability of incumbents. This study has important implications for local government awareness of the role of audit practices and government financial management in increasing public trust and satisfaction. The findings emphasize the importance of implementing good financial governance and accountability as one of the factors that can support increased political support for incumbents in general elections. Keywords: Incumbent Electability, Follow-up of Audit Recommendations, Financial Performance, Financial Independence.
subject: Articles
  topic: section
subject: Elektabilitas Petahana, Tindak Lanjut Rekomendasi Audit, Kinerja Keuangan, Kemandirian Keuangan
  topic: keywords
creator: Rarah Indahyanti
creator: Moh. Iqbal Bakry
creator: Andi Chairil Furqan
creator: Megawati Megawati
rights: Copyright (c) 2024 Rarah Indahyanti, Moh. Iqbal Bakry, Andi Chairil Furqan, Megawati Megawati
date: 2024-12-01
publication date: 2024-12-01
starting page: 52
ending page: 59
doi: 10.52158/jaa.v3i2.1031

Pengaruh Good Corporate Governance terhadap Kinerja Keuangan dengan CSR Sebagai Variabel Intervening
type: item
description: This study aims to examine the impact of implementing Good Corporate Governance (GCG) principles on financial performance, with Corporate Social Responsibility (CSR) disclosure acting as a mediating variable. The research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Financial performance is measured using the Return on Assets (ROA) indicator. The audit committee is assessed based on the number of its members, while institutional ownership is evaluated by the percentage of shares owned by institutions relative to the total shares outstanding. CSR disclosure is analysed using the number of items aligned with the Global Reporting Initiative (GRI) standards. The study population consists of 63 companies, from which 25 were selected using a purposive sampling method based on specific criteria. Data were sourced from annual reports available on the IDX and analysed using the Partial Least Square (PLS) method, supported by the WarPLS 8.0 software. The findings reveal that both the audit committee and institutional ownership have a significant positive effect on financial performance. However, CSR disclosure has a significant negative impact on financial performance. Furthermore, the audit committee and institutional ownership significantly and positively influence CSR disclosure. Despite this, CSR disclosure does not mediate the relationship between the audit committee and financial performance, nor between institutional ownership and financial performance. The study underscores the importance of effective corporate governance in enhancing financial outcomes, while also highlighting the need for a more strategic approach to CSR disclosure to create tangible benefits for companies. Keywords: audit committee, institutional ownership, financial performance, corporate social responsibility.
subject: Articles
  topic: section
subject: komite audit, kepemilikan institusional, kinerja keuangan, corporate social responsibility.
  topic: keywords
creator: Andi Muhammad Rizqan
creator: Mohammad Iqbal Bakry
creator: Jurana Jurana
creator: Andi Ainil Mufidah Tanra
rights: Copyright (c) 2024 Andi Muhammad Rizqan, Mohammad Iqbal Bakry, Jurana Jurana, Andi Ainil Mufidah Tanra
date: 2024-12-01
publication date: 2024-12-01
starting page: 43
ending page: 51
doi: 10.52158/jaa.v3i2.1042

Temuan Audit Dalam Karakteristik Kepala daerah, Karakteristik Daerah, dan Kinerja Keuangan
type: item
description: The complexity and diversity of accountability issues in local financial management, as indicated by audit results, often point to violations of the law and weaknesses in the internal control framework. The purpose of this study is to examine the impact of regional head characteristics, regional characteristics, and financial performance on audit findings. Budget realization reports, balance sheets, and audit findings of local governments in Central Sulawesi Province for the period 2018-2023 are the data observed in this study. Data analysis was carried out with the Structural Equation Modeling-Partial Least Squares (SEM PLS) analysis tool with the WarpPLS version 7.0 application. The results of this study indicate that audit findings are significantly influenced by regional characteristics, regional head characteristics, and financial performance. This study suggests that to reduce audit findings, local governments need to create a strong and integrated internal control system. This requires implementing clear financial management practices as well as increasing the capacity of human resources to help understand and apply appropriate control principles. Keywords: audit findings, characteristic district, characteristics of district head, controlling, financial worker
subject: Articles
  topic: section
subject: audit findings
  topic: keywords
subject: characteristic district
  topic: keywords
subject: characteristic of district head
  topic: keywords
subject: controlling
  topic: keywords
subject: financial worker
  topic: keywords
creator: Maya Al Zahra
creator: N Yamin
creator: Muhammad Ilham Pakawaru
creator: Sugianto Sugianto
rights: Copyright (c) 2024 Maya Al Zahra, N Yamin, Muhammad Ilham Pakawaru, Sugianto Sugianto
date: 2024-12-05
publication date: 2024-12-05
starting page: 60
ending page: 66
doi: 10.52158/jaa.v3i2.1048

Achieving Sustainable Development Goals (SDGs) Through Government Effectiveness and Control Over Corruption (A Cross-Country Study)
type: item
description: This research is driven by the enormous challenges in achieving the Sustainable Development Goals (SDGs), often hampered by weak governance and rampant corruption in many countries. Therefore, this research aims to determine the impact of controlling corruption and the effectiveness of global governance on achieving SDG 16. The method used in this research is purposive sampling using cross-country quantitative data from 2017 to 2021, with the final sample consisting of 145 countries and a total of 725 observations. Data is collected from various international sources such as the World Bank, Transparency International, Sustainable Development Report, and Human Development Report. Hypotheses were formulated and tested using multiple linear regression analysis using the STATA-17 software program. The research results show that government effectiveness and the Corruption Perception Index (CPI) positively affect achieving SDG 16. Countries that score higher in indicators of government effectiveness and control of corruption tend to make better progress in achieving SDG 16, and vice versa. Therefore, strengthening efforts to achieve SDG 16 requires political reform to strengthen state institutions, increase transparency and accountability, and ensure effective control over anti-corruption.
subject: Articles
  topic: section
subject: Sustainable Development Goals (SDGs)
  topic: keywords
subject: Corruption Control
  topic: keywords
subject: Government Effectiveness
  topic: keywords
subject: Political Stability
  topic: keywords
subject: SDG 16
  topic: keywords
creator: Dita Indriyani
creator: Muhammad Ikbal Abdullah
creator: Andi Chairil Furqan
creator: Lucyani Meldawati
creator: Megawati Megawati
rights: Copyright (c) 2024 Dita Indriyani, Muhammad Ikbal Abdullah, Andi Chairil Furqan, Lucyani Meldawati, Megawati Megawati
date: 2024-12-05
publication date: 2024-12-05
starting page: 67
ending page: 79
doi: 10.52158/jaa.v3i2.1051

Integrasi Teori Dan Praktik Dalam Matakuliah Auditing: Pendekatan Pembelajaran Untuk Mahasiswa Akuntansi Politeknik Negeri Ambon
type: item
description: This research aims to explore the effectiveness of integrating theory and practice in auditing courses. By combining contextual and practice-based learning approaches, this research is expected to provide insight into how accounting study programs can improve the quality of graduates and the relevance of the curriculum to industry needs. This research is qualitative research, the method used is a case study where this method aims to understand in depth how theory and practice are integrated in auditing courses at the Ambon State Polytechnic. Participants in this research were selected using purposive sampling, where only students were selected who had taken auditing courses and were currently taking practicum courses. The data collection technique used was in-depth interviews, data analysis techniques were carried out using a thematic analysis approach. The research results are based on data obtained through interviews and classroom observations on students. The integration of theory and practice through PBL and LCM has a positive impact on improving students' analytical, communication and collaboration skills. This method is in line with Experiential Learning Theory (Kolb, 1984), which emphasizes that students learn more effectively when directly involved in practical experience. Keywords: Integration,theory, practice, auditing,learning approach
subject: Articles
  topic: section
creator: Dynne Andriany
rights: Copyright (c) 2024 Dynne Andriany
date: 2024-12-13
publication date: 2024-12-13
starting page: 86
ending page: 90
doi: 10.52158/jaa.v3i2.1018

Analysis Literacy Finance Sharia On Student Postgraduate School Tall Knowledge Economics (STIE) Panca Bhakti Palu
type: item
description: Objective study This is (1) Knowing And analyze Literacy Finance Sharia On Postgraduate Students at School Tall Knowledge Economy (2) Knowing And analyze factor Supporter Literacy Finance Sharia On Postgraduate Students at School Tall Knowledge Economy Panca Bhakti Palu and (3) Knowing And analyze factor inhibitor Literacy Finance Sharia On Postgraduate Students at School Tall Knowledge Economy Five Devotions of the Hammer. Type study This is study qualitative. with selected informants as much as five people. Data collection using technique observation , interview And documentation. Technique data analysis used namely (1) Data collection (2) Data reduction (3) Data presentation (4) Verification (5) Conclusion . Results study this concludes; (1) Literacy Finance Sharia On Postgraduate Students at School Tall Knowledge Economy Panca Bhakti Palu has not been implemented properly. (2) factors Supporter Literacy Finance Sharia On Postgraduate Students at School Tall Knowledge Economy Panca Bhakti Palu , namely; (a) education (b) Sharia Law (c) gender (d) family and (e) external environment. (3) F actors inhibitor Literacy Finance Sharia On Postgraduate Students at School Tall Knowledge Economy Panca Bhakti Palu (a) Lack of understanding from students about Islamic financial literacy (b) Lack of promotion from Islamic banking.
subject: Articles
  topic: section
subject: Financial Literacy and Islamic Banking.
  topic: keywords
creator: Faizal Asdar
creator: Muhammad Rudin
rights: Copyright (c) 2024 Faizal Asdar, Muhammad Rudin
date: 2024-12-13
publication date: 2024-12-13
starting page: 80
ending page: 85
doi: 10.52158/jaa.v3i2.1055

The Influence of Regional Function Budgets on the Re-Election of Incumbents in Indonesia
type: item
description: This research analyzes the impact of budgeting realization on regional functions on the probability of re-election of incumbents in Indonesia in 2014-2020 with a final sample size of 3,440 observations. Through a probit regression analysis approach and case studies in several regions in Indonesia, this research explores the relationship between the size of budget realization for certain functions in the region and the chance of the incumbent returning in the general election. The results of the research show that there is a significant positive and negative correlation between the realization of budgeting for the functions of education, public facilities, and regional culture and tourism and the level of incumbent re-election. These findings highlight the role of budget realization in influencing public perceptions of incumbent performance and regional head election strategies in maintaining their position. The implication of these findings is the need for a deeper understanding of the dynamics of budget politics at the local level as well as the need to ensure transparency and accountability in the use of public budgets to minimize the potential for misuse for political interests. Researchers are expected to be able to analyze further the factors that can influence the incumbent's re-election. Keywords: Regional Function Budget, Regional Head Election, Regional Government, Incumbency
subject: Articles
  topic: section
subject: Regional Function Budget, Regional Head Election, Regional Government, Incumbency
  topic: keywords
creator: Yopi Loves
creator: Andi Chairil Furqan
creator: Nina Yusnita Yamin
creator: Muhamad Iqbal
rights: Copyright (c) 2024 Yopi Loves, Andi Chairil Furqan, Nina Yusnita Yamin, Muhamad Iqbal
date: 2024-12-26
publication date: 2024-12-26
starting page: 91
ending page: 100
doi: 10.52158/jaa.v3i2.1080

Analisis Rasio Keuangan Daerah Untuk Menilai Kinerja Keuangan Daerah Pada Pemerintah Kota Ambon
type: item
description: Effective and transparent regional financial management reflects the financial performance of the Ambon City Government in supporting the achievement of community welfare levels. The government's financial measurement is carried out through financial ratio analysis based on regional financial statements. This study aims to analyze the regional finances of Ambon City based on the Local Government Financial Statements managed by the BPKAD of Ambon City. The analysis is conducted using the ratios of fiscal independence, budget effectiveness, budget efficiency, and fiscal decentralization degree. This research adopts a descriptive quantitative method. The data sources used include primary data obtained from the Financial and Asset Management Agency (BPKAD) of Ambon City, such as the Realization Report on Regional Budget and Expenditures for the 2019-2023 period. The indicators used in this study include the following ratios: Fiscal Dependency Ratio, Budget Effectiveness Ratio, Efficient Budget Usage Ratio, and Fiscal Authority Distribution Ratio. The research findings indicate that the financial performance of the BPKAD of Ambon City, based on (1) Fiscal Independence Ratio, with an average ratio of 18.95% during the 2019-2023 period, is still considered low. Therefore, it is important for the Ambon City Government to continuously explore PAD (Local Revenue) potential so that dependence on transfer funds can decrease, improving the region's fiscal independence. (2) The Effectiveness Ratio indicates that Ambon City is ineffective, with a ratio value of 74.19%, below 100%. (3) The Efficiency Ratio of Ambon City is considered inefficient, with an average ratio ranging from 90% to 100%, specifically 95.43%. (4) The Fiscal Decentralization Degree Ratio of Ambon City is still considered insufficient, with a ratio value of 15.49%. Keywords Keywords: Financial Performance of the Region, PAD, Fiscal Independence Ratio of the Region Ratio of Budget Efficiency
subject: Articles
  topic: section
creator: Rasni Hanipa Usemahu
creator: Sherlie Evabioni Latuamury
rights: Copyright (c) 2024 Rasni Hanipa Usemahu, Sherlie Evabioni Latuamury
date: 2024-12-29
publication date: 2024-12-29
starting page: 101
ending page: 106
doi: 10.52158/jaa.v3i2.1040

Makna Laba Dalam Perspektif “Pemulung” Tempat Pembuangan Akhir Kawatuna
type: item
description: This study aims to reveal the meaning of profit in the perspective of scavengers. This study uses a qualitative method with a phenomenological approach to find out the meaning of profit for scavengers, to find out through interviews and in exploring in depth the individual's perspective on the phenomenon raised. The results of the study revealed that scavengers see several dimensions, namely the social dimension, the psychological dimension and the spiritual dimension which interpret it as profit forming profit forming scavenger self-love, Profit forming scavenger self-defense, Scavenger Emergency Fund Savings and Profit: The Foundation of Family Needs. Keywords: meaning of profit, scavenger, self-love, self-defense, family needs
subject: Articles
  topic: section
subject: meaning of profit
  topic: keywords
subject: scavenger
  topic: keywords
subject: self-love
  topic: keywords
subject: self-defense
  topic: keywords
subject: family needs
  topic: keywords
creator: Aprilia Cristin Yansen Mongi
creator: Sugianto Sugianto
creator: Ernawati Usman
creator: Abdul Kahar
rights: Copyright (c) 2024 Aprilia Cristin Yansen Mongi, Sugianto Sugianto, Ernawati Usman, Abdul Kahar
date: 2024-12-30
publication date: 2024-12-30
starting page: 107
ending page: 112
doi: 10.52158/jaa.v3i2.1081

Analisis Faktor yang Mempengaruhi Pengungkapan Laporan Keberlanjutan Pada Perusahaan Sektor Energi
type: item
description: Companies that adopt ESG will undoubtedly align their operations with economic, environmental and social considerations. Companies need a medium to communicate their operations to stakeholders, one of which is a sustainability report. Purpose of this study is to determine and analyze the factors that are thought to influence sustainability disclosure. Population studied consisted of energy sector companies listed on the IDX from 2020 – 2022. Purposive sampling is the method used by this study to find a testable sample using certain criteria. The sample in the study was 33 samples. Multiple linear regression analysis is the method for analyzing the data that has been determined, with software assistance, namely IBM SPSS Statistic 26. This study found that company size has an influence on sustainability disclosure, this is because larger companies tend to disclose sustainability reports to communicate their environmental and social responsibilities, so as to maintain a good reputation. Meanwhile, profitability and leverage have no influence on sustainability disclosure, this is because companies that have high or low profitability and leverage are still required to disclose sustainability. Keywords: Company Size, Leverage, Profitability, Sustainability report
subject: Articles
  topic: section
creator: Muhammad Rijal
creator: Rifqi Novriyandana
creator: Enny Hardi
rights: Copyright (c) 2025 Muhammad Rijal, Rifqi Novriyandana, Enny Hardi
date: 2025-01-03
publication date: 2025-01-03
starting page: 113
ending page: 120
doi: 10.52158/jaa.v3i2.1035

Analisis Kontribusi dan Laju Pertumbuhan Pajak Restoran terhadap pendapatan asli daerah kota Ambon
type: item
description: In Law Number 28 of 2009 on Regional Taxes and Levies, local governments are granted the authority to explore financial resource potentials by establishing new types of taxes and levies not previously regulated, provided they meet the established criteria and reflect the aspirations of the community. Regional taxes, as one of the components of Local Revenue (PAD), are used to finance various regional expenditures, both routine and for development purposes. Regional taxes are expected to be a vital source of financing for government administration and regional development, as well as contribute to the improvement and equitable distribution of community welfare. Regional taxes are divided into two main categories: provincial regional taxes and regency/city regional taxes. This study aims to determine the contribution and growth rate of restaurant taxes in Ambon City. The research method used is descriptive quantitative analysis, particularly in describing the results of calculations of the contribution and growth rate of restaurant taxes in the local revenue of Ambon City. The research object is the Ambon City Regional Revenue Office. This study shows that the contribution of restaurant taxes over the last five years (2020-2024) has fluctuated, with a significant increase in the growth rate in 2022, but a sharp decline in the following year. The study indicates that the Ambon City government has not been able to maintain and increase the contribution of restaurant taxes in the last five years. This is due to the lack of active involvement from officers in collecting taxes and in socializing the sanctions and payment procedures to the community, particularly to restaurant entrepreneurs. Keywords: Restaurant Tax, Contribution, Growth Rate, Local Revenue (PAD)
subject: Articles
  topic: section
creator: Angel Merlyn Pattimahu
rights: Copyright (c) 2025 Angel Merlyn Pattimahu
date: 2025-06-01
publication date: 2025-06-01
starting page: 1
ending page: 7
doi: 10.52158/jaa.v4i1.1216