International Journal of Economic Research and Financial Accounting

Getting to Know PPnBM : Salex Tax and Luxury goods and analyzing the impact On Consumer Purchasing Power and Value added Tax and sales Tax on luxury Good in the Motor Vehicle sector

2025-06-11T07:43:50+00:00

This research is motivated by various issues related to consumer purchasing power for motor vehicles, particularly in the context of Value Added Tax (VAT) and Luxury Goods Tax (LGT).The aim is to explore the impact of these two types of taxes on consumer purchasing power formotor vehicles. A qualitative descriptive approach was utilized, involving literature studies thatgathered references from articles and online sources. In addition, it involves data collectionand analysis from various literature relevant to the research topic used to study tax concept,PPnBM, buyer's purchasing power and vehicle characteristics, collecting existing information and theory, identifying relationships between variables, and analyzing the impact of PPnBM on consumer purchasing power based on secondary data from a variety of different sources.The findings indicate that both VAT and LGT significantly influence consumer purchasingpower for motor vehicles simultaneously; however, VAT alone does not show significant impact, while LGT proves to be significantly influential on consumer buying capability.

Financial Management in Encouraging Digitalization of MSME Businesses

2025-07-09T04:04:10+00:00

Digital transformation is inevitable in the modern business landscape, including for Micro, Small, and Medium Enterprises (MSMEs). However, the adoption of digital technology by MSMEs in Indonesia is still relatively low; the APJII report (2023) shows that only around 34.6% of MSMEs fully utilize digital platforms. In fact, digitalization has been proven to increase operational efficiency, expand markets, and improve the quality of customer service. One important factor that is often overlooked is managerial ability, especially in financial management. Many MSMEs still record their finances manually, or even do not do it at all, making it difficult to make data-based decisions, access funding, or invest in technology. This shows that digitalization requires not only technological readiness, but also good financial management capacity. This study uses a descriptive quantitative approach with a survey method as the main data collection technique. The research population is MSME actors in urban and semi-urban areas that have been operating for at least two years. Sampling was conducted using the purposive sampling method, with the main criteria: (1) MSMEs that have financial bookkeeping activities, and (2) have or are using at least one digital application in business operations. Primary data were collected through a 1–5 Likert scale questionnaire measuring financial management variables (planning, recording, monitoring, and evaluation) and business digitalization variables (use of technology, process efficiency, and expansion of market access). Data were analyzed using descriptive statistics and multiple linear regression. The results of the study showed that good financial management practices contributed significantly to the level of MSME digitalization. MSMEs with a neat financial recording and planning system tend to be more financially ready to adopt digital technology. This finding is in line with the study of Setyawati et al. cite_start which states that the success of adopting digital technology is also determined by internal readiness, including financial governance.

Analysis of Liquidity, Solvency, and Activity Ratios on the Financial Performance of PT Siantar Top Tbk Listed on the IDX for the Period 2019–2023

2025-05-20T12:13:32+00:00

This study aims to determine the liquidity, solvency, and activity ratios in relation to financial performance at PT. Siantar Top Tbk., which is listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The study uses a quantitative descriptive approach with secondary data. Data collection techniques were carried out through documentation and literature studies. Data analysis techniques employed comparative descriptive analysis. The results of the study indicate that financial performance, as measured by liquidity ratios, is in good/inefficient condition, suggesting that the company has a very strong ability to meet its short-term obligations (good). However, the high current ratio exceeding the ideal threshold indicates inefficient utilization of current assets (inefficiency). From the solvency ratio perspective, the company's financial performance is in very good condition, as evidenced by a significant downward trend, thereby reducing dependence on external debt. From the activity ratio perspective, financial performance is in poor condition due to a significant annual decline, reflecting reduced efficiency in utilizing assets to generate revenue.

The Influence of Islamic Social Reporting and Islamic Corporate Governance on Financial Performance in Islamic Banking in Indonesia

2025-07-09T03:42:52+00:00

This study aims to determine the influence of Islamic Social Reporting and Islamic Corporate Governance partially and simultaneously on financial performance. The population of this study is Islamic Banking companies registered with the Financial Services Authority in 2019 - 2023. Sampling was carried out using the purposive sampling method, namely the sample was selected using certain considerations according to the established criteria. The sample selected in this study was Islamic Banking Companies registered with the Financial Services Authority, did not carry out mergers, acquisitions or spin-offs with other Islamic Banking companies, and had annual reports, and GCG implementation reports consistently and completely from 2019 - 2023. Data analysis in this study used multiple regression analysis. The results of this study indicate that Islamic Social Reporting partially has a significant influence on financial performance, while Islamic Corporate Governance partially does not have a significant effect on financial performance. The results of simultaneous testing indicate that Islamic Social Reporting and Islamic Corporate Governance together have a significant effect on the financial performance of Islamic Banking in Indonesia.

The Effect Of Education Level, Accounting Understanding, Work Motivation, And Business Size On The Preparation Of UMKM Financial Reports Based On EMKM SAK (Case Study Of Culinary Umkm In Medan City)

2025-07-09T04:17:18+00:00

This study aims to determine the effect of the Influence of Education Level, Accounting Understanding, Work Motivation, and Business Size on the Preparation of MSME Financial Reports Based on SAK EMKM (Case Study of Culinary MSMEs in Medan City). This study uses a quantitative descriptive approach. Sample selection was carried out by purposive sampling, based on certain criteria. Primary data were collected through interviews and questionnaires. Data analysis was carried out using Multiple Linear Regression Analysis with the help of SPSS software. The results of the study indicate that partially Accounting Understanding and Work Motivation have a positive and significant effect on the preparation of MSME financial reports based on SAK EMKM. While the Level of Education and Business Size partially do not affect the preparation of MSME financial reports based on SAK EMKM. Simultaneously, Accounting Understanding, Work Motivation, Education Level and Business Size have a positive and significant effect on the preparation of MSME financial reports based on SAK EM

Effectiveness Analysis of Fiscal Financial Statement Preparation in Minimizing Tax Risk

2025-06-11T07:39:46+00:00

Fiscal policy is a primary instrument for the government in managing the economy through the regulation of state revenue and expenditure. This article aims to analyze the role of basic fiscal policy in economic stabilization, long-term growth, and the challenges of its implementation in identifying effective fiscal policies to control inflation and budget deficits. However, factors such as time lag, political uncertainty, and government debt pose significant challenges. This article also highlights the importance of coordinating fiscal policy with monetary policy to achieve optimal macroeconomic objectives.The largest source of state revenue comes from taxes, including Corporate Income Tax (CIT) levied on a company's annual income. The term 'badan' (entity) encompasses entities such as limited liability companies, state-owned enterprises, regionally-owned enterprises, cooperatives, foundations, and others. This system increases administrative efficiency and reduces the government's burden but requires strict oversight to prevent tax avoidance.Research findings indicate that tax risk management is not only crucial for mitigating potential financial losses and ensuring legal compliance but also for enhancing tax administration efficiency and optimizing tax strategies. . Furthermore, this study reveals various challenges encountered in the implementation of risk management. This research analyzes the effectiveness of preparing fiscal financial statements in minimizing tax risks, focusing on the differences between commercial and fiscal financial statements, particularly regarding the recognition of expenses and the depreciation of fixed assets. Fiscal corrections are necessary to ensure that the reports comply with Law No. 36 of 2008 on Income Tax. Using a qualitative descriptive method, the study finds that although the preparation of fiscal corrections has adhered to regulations, there are still several expense components that need to be corrected. These corrections impact the increase in taxable income and the amount of tax owed. The research results emphasize the importance of accurate fiscal corrections in supporting tax compliance and minimizing tax risks within a self-assessment system

The Integration Of Artificial Intelligence In Modern Financial Management Strategies: A Review Of Profit Planning, Capital Structure, And Corporate Governance

2025-07-09T04:02:04+00:00

The advancement of Artificial Intelligence (AI) technology has significantly transformed the landscape of modern financial management. This article aims to examine the integration of AI across various dimensions of financial management, including fundamental concepts, profit planning, asset management, capital budgeting, capital structure, dividend policy, working capital management, debt financing, mergers, corporate governance, bankruptcy, reorganization, and liquidation. The research method employed is descriptive-qualitative with a literature review approach using both national and international scientific journals. The findings indicate that AI enhances operational efficiency, improves the accuracy of financial analysis, and supports data-driven strategic decision-making. Additionally, AI offers advantages in early bankruptcy detection and planning for corporate restructuring. However, challenges such as limited digital infrastructure, data security risks, and ethical concerns regarding algorithmic bias remain significant barriers to AI implementation. Therefore, a holistic strategy involving policy development, human resource training, and responsible technology governance is essential to maximize the sustainable benefits of AI in financial management

Analysis Of The Effectiveness Of Imposing Electronic Stamp Duty In An Effort To Optimize Taxpayer Compliance

2025-06-11T07:55:51+00:00

Digital transformation in the national taxation system encourages the introduction of electronic stamp duty (e-stamp) as a modern fiscal instrument. This study aims to evaluate the effectiveness of e-stamp in improving taxpayer compliance and supporting the optimization of state revenue. The method used is a systematic literature review of a number of relevant legal sources, scientific journals, and current policies. The findings show that e-stamp has obtained legal legitimacy equivalent to physical stamps and functions as valid evidence in court, as regulated in PP No. 86 of 2021. In addition to accelerating transactions, e-stamp also strengthens transparency and accountability of tax administration. However, its utilization still faces obstacles in the form of limited technical regulations and low digital literacy of the community. For this reason, continuous education support and cross-sector synergy are needed to ensure effective and sustainable implementation.

Analysis Of The Influence Of Price, Quality Of Service, Halal Label And Location On Coffee Purchasing Decisions At Warkop Binaraga

2025-07-09T04:14:39+00:00

This article is entitled "Analysis of the Influence of Price, Service Quality, Halal Label and Location on Purchasing Decisions and Coffee Sales Targets at Kopi Warkop Binaraga." This research was conducted by Intan Fadia as part of her final assignment to obtain a Bachelor of Economics degree in the Management Study Program, Faculty of Economics and Business, Labuhanbatu University. In an era of increasingly tight competition in the coffee industry, understanding the factors that influence consumer purchasing decisions is very important. This study aims to explore the influence of price, service quality, halal label, and location on coffee purchasing decisions at Warkop Binaraga. The proposed hypothesis includes the assumption that each of these factors has a positive effect on purchasing decisions, as well as the simultaneous influence between all variables on purchasing decisions.The research method used is descriptive with an explanatory survey approach, which allows researchers to understand the relationship between variables in a quantitative context. The research population consists of consumers who visit Warkop Binaraga within a certain period, with a sampling technique using simple random sampling or purposive sampling to select relevant respondents. Data were collected through a questionnaire that included questions about price, service quality, halal label, location, and purchasing decisions. Regression analysis is used to test the hypothesis and see the effect of each variable on purchasing decisions. The results of this study are expected to provide in-depth insights for Warkop Binaraga owners and other business actors in formulating more effective marketing strategies. By understanding the factors that influence purchasing decisions, it is expected to increase customer satisfaction and achieve the desired sales target. This study also contributes to the existing literature on consumer behavior in the coffee industry, as well as providing recommendations for further research.Overall, this article emphasizes the importance of a comprehensive analysis of the various factors that influence purchasing decisions, which not only focus on the taste of the product, but also on other elements that can increase the attractiveness and selling value of coffee products in a competitive market.

Comprative Analysis of Income Tax Article 21 and Article 22 in the Indonesian Tax System: Implication for Compliance and State Revenue

2025-06-11T07:20:35+00:00

This research aims to comparatively analyze Income Tax Article (PPh) 21 and Income Tax Article (PPh) 22 within the Indonesian taxation system, and examine their implications for taxpayer compliance and state revenue. PPh Article 21 is a tax on income related to employment, services, or activities received by individual domestic taxpayers, such as salaries, wages, honoraria, allowances, and other payments in any name and form. Meanwhile, PPh Article 22 is a tax levied by certain parties related to the import of goods, the purchase of goods by government treasurers, or the sale of goods by certain industries. The research method employed is a literature review and comparative analysis of applicable tax regulations, taxpayer compliance data, and tax revenue data. The findings indicate that differences in object characteristics, collection mechanisms, and tax rates between PPh Article 21 and PPh Article 22 lead to varied implications. PPh Article 21, with its deduction by employers, tends to have a higher level of compliance due to the withholding tax mechanism which reduces the potential for tax evasion. However, regulatory and calculation complexities can affect taxpayer understanding and compliance. On the other hand, PPh Article 22, which functions as a control and revenue security instrument for certain transactions, plays a strategic role in maintaining fiscal stability. Nevertheless, challenges may arise such as potential economic distortions or administrative burdens for certain business actors. The implications for state revenue show that both types of PPh contribute significantly, albeit with different patterns and challenges. This study recommends policy alignment and increased public awareness to optimize taxpayer compliance and the effectiveness of state revenue collection from both types of taxes

Challenges and Opportunities for Non-Cash Payments in the Era

2025-07-09T03:49:45+00:00

This research aims to find out more deeply about the challenges and opportunities of non- cash transactions. The research method used is library research, namely research activities carried out using library data collection methods, reading and taking notes and processing research materials. Literary study also means data collection techniques by reviewing books, literature, notes, and various things related to the problem you want to solve. Data collection techniques include reviewing research journals or scientific articles, books, documents and information related to research. Technological developments have encouraged businesses to carry out financial businesses using digital technology or in other words financial technology and the importance of understanding the complexity of non-cash payments in the context of the modern economy because digital transformation is not only a transition from traditional banking to the digital world, but also a major shift in the way banks operate. and other financial institutions learn, interact and satisfy customers. The challenges faced during non-cash transactions are the nature of community dependency, data security, inadequate community infrastructure and so on. Meanwhile, the opportunity to use non-cash transactions is that it makes office work easier, accountable, structured and supports financial inclusion.

The Role Of Halal Certification And P-Irt From A Legal Perspective Towards Strengthening Legality And Competitiveness Dhiandra Brownies In Malang

2025-07-18T02:58:45+00:00

This study aims to examine the role of Halal Certification and P-IRT (Household Food Industry Certification) from a legal perspective in enhancing the legality and competitiveness of Dhiandra Brownies, a Micro, Small, and Medium Enterprise (MSME) in Malang. The research employs a qualitative approach using juridical-sociological and normative methods, supported by legal and literature analysis. The findings reveal that both certifications are not only formal legal requirements but also strategic assets that strengthen product credibility, consumer trust, and market access. Halal Certification, based on Law No. 33 of 2014, and P-IRT, regulated by the Ministry of Health Regulation No. 23 of 2017, reflect state recognition of product safety and religious compliance. However, the study also identifies several implementation challenges, including low legal literacy among MSME actors, overlapping institutional authorities, and high certification costs. These obstacles hinder the inclusive realization of legal empowerment. The study concludes that Halal and P-IRT certifications should be repositioned as part of an integrated strategy for MSME development—one that ensures legal certainty, promotes economic justice, and enhances sustainable competitiveness through regulatory reform and institutional synergy.

Literature Study on the Effectiveness of PPnBM and PPh Article 22 Collection in Increasing State Revenue

2025-06-11T07:49:24+00:00

Taxes are one of the main sources of state revenue that are crucial for financing development and the needs of society, such as infrastructure, education, and other public services. Among the various types of taxes available, VAT on Luxury Goods (PPnBM) and Article 22 Income Tax (PPh Pasal 22) play a unique role as they are applied selectively and target specific activities, such as the purchase of luxury goods or import activities. This study is conducted using a literature method, by collecting and analyzing data from various sources such as journals, government documents, and legislation. The results show that PPnBM and PPh Pasal 22 contribute significantly to state revenue. However, in practice, there are still many challenges such as complex regulations, lack of public knowledge, and low tax compliance. Therefore, more friendly strategies are needed, such as easily understandable socializations, simpler administrative systems, and the utilization of technology so that the public becomes more compliant and the tax collection process becomes more efficient. If this can be realized, taxes can truly function as an important tool to achieve fair and equitable development

The Influence Of Taxes Pbb-P2, Billboards, And Restaurants On Revenue Pad (Local Revenue) Mojokerto Indonesia

2025-07-09T04:11:30+00:00

This study analyzes the effectiveness and contribution of PBB-P2 Tax, Billboard Tax, and Restaurant Tax to Local Revenue (PAD) in Mojokerto Regency for the period 2022 to 2024. Using a quantitative approach and secondary data from the Mojokerto Regency Local Government Budget Implementation Report, this study found that all three taxes consistently exceeded their annual revenue targets, thereby being classified as “highly effective.” Specifically, the PBB-P2 tax achieved an effectiveness rate of 107.45% (2022), 101.17% (2023), and 104.01% (2024), and made a significant contribution to PAD, ranging from 27.89% to 43.36% annually. Restaurant tax followed with effectiveness rates of 120.78%, 101.84%, and 112.18%, and a steadily increasing contribution from 2.74% in 2022 to 3.54% in 2024. Billboard taxes, although also highly effective at over 101% annually, contribute the least to PAD, ranging from 1.01% to 1.12%, but show a positive upward trend. These findings indicate that while all taxes are managed efficiently, their respective contributions to PAD vary, presenting an opportunity for local governments to optimize underperforming tax sectors—particularly billboard and restaurant taxes—to enhance overall PAD.

Income Tax 21, Understanding, Subject, And Calculation Of Tax On Taxpayer's Income

2025-06-11T07:11:50+00:00

This article aims to explain that income tax 21 is a tax imposed by domestic taxpayers who are usually in the form of salaries, wages, allowances, and other payments. this article also provides a thorough understanding of the subject, object, and calculation of income tax 21 (PPH 21). This article uses a quantitative descriptive approach method, because this method is suitable for exploring, explaining, and analyzing various concepts related to income tax 21. the results of the discussion of this article provide us with insight into the importance of understanding income tax 21 for employers and employees in fulfilling their obligations as taxpayers in accordance with Indonesian tax regulations and by knowing how the income tax 21 mechanism we can avoid errors in tax withholding and reporting. this article explains how income tax 21 is subject to progressive rates ranging from 5% to 35% rates depending on the amount of Taxable Income (PKP)

Retail Investor Surge in Response to Interest Rate Stability: A Case Study of the Indonesian Capital Market in 2025

2025-07-09T03:46:19+00:00

In 2025, the Indonesian capital market recorded a significant surge in retail investor participation, particularly following Bank Indonesia’s decision to maintain its benchmark interest rate at 5.75% for four consecutive quarters. This study aims to examine the shifting investment behavior of the public resulting from the stability of monetary policy. Using a quantitative-descriptive approach through secondary data analysis from the Indonesia Stock Exchange, online trading platforms, and surveys of retail investors, the findings indicate that interest rate stability encouraged investors to shift their funds from fixed-income instruments to riskier assets such as stocks. The technology, renewable energy, and domestic consumption sectors became the main investment targets, driven by economic optimism and the influence of social media. This phenomenon demonstrates that macroeconomic policy has a substantial impact on the dynamics of the retail capital market. However, the high reliance of investors on non-formal sources of information also introduces the risk of herd behavior and speculation, which should be addressed by regulators. This article recommends enhancing financial literacy and implementing technology-based supervision to ensure that the growth in retail participation remains healthy and sustainable.

The Influence Of Store Environment, Product Quality Perception, Word Of Mouth, And Customer Experience On Purchasing Decisions For Mixue Ice Cream In Jambi City

2025-07-09T04:22:40+00:00

This study aims to analyze the influence of store atmosphere, product quality perception, word of mouth, and customer experience on purchasing decisions for Mixue Ice Cream in Jambi City. A quantitative approach was employed, using questionnaires distributed to 100 respondents. The data were analyzed using the Statistical Package for the Social Sciences (SPSS) version 29. The results show that the store atmosphere has no significant effect on purchasing decisions (t = 1.192, sig = 0.236). In contrast, product quality perception (t = 2.758, sig = 0.007), word of mouth (t = 2.928, sig = 0.004), and customer experience (t = 3.339, sig = 0.001) have a significant and positive influence on purchasing decisions. Simultaneously, all four variables jointly have a significant effect on purchasing decisions (F = 11.717, sig = 0.000), with an R² value of 0.324, indicating that 32.4% of the variance in purchasing decisions can be explained by the model. These findings suggest that experiential and relational factors play a more dominant role in influencing consumer purchasing behavior than physical store attributes. The study offers practical implications for businesses in optimizing marketing strategies focused on product quality, customer experience, and word of mouth to enhance consumer purchase decisions.

Value Added Tax (VAT) in the Indonesian Digital Economy : An Appropiate Solution?

2025-06-11T07:45:52+00:00

The rapid digital transformation has brought significant changes to economic transactions, necessitating adaptive tax policies capable of accommodating cross-border digital business models. This research employs a qualitative approach with descriptive and analytical methods, integrating doctrinal legal analysis, a comparative approach, and policy analysis. Data were gathered through an in-depth review of relevant Indonesian legal instruments, including Law No. 2/2020 and Minister of Finance Regulations No. 48/2020, No. 60/2022, and No. 199/PMK.10/2019. Additionally, the study references international guidelines such as the OECD International VAT/GST Guidelines (2017) and the BEPS 2.0 framework to provide comparative and global perspectives. The findings reveal that Indonesia’s implementation of VAT on digital transactions has seen significant progress, particularly through the vendor collection model for foreign digital service providers. This policy is expected to enhance tax compliance and expand the digital tax base. However, the study also identifies several challenges, including administrative feasibility, complexity in tax reporting by digital businesses, and the need for harmonization with international standards. From a policy perspective, VAT on Indonesia’s digital economy is deemed relevant in ensuring fiscal fairness, increasing state revenue, and fostering healthy business competition. The study’s limitation lies in its reliance on secondary documentary data, which may not fully capture the practical dynamics faced by businesses and consumers on the ground. Therefore, future research is recommended to incorporate empirical data through interviews or surveys with digital business actors, tax practitioners, and policymakers, to obtain a more nuanced and comprehensive understanding. Overall, this research makes a significant contribution to academic discourse and public policy related to digital economy taxation in Indonesia and serves as a reference for future tax policy reforms in the rapidly evolving digital era.

The Effect Of Current Ratio, Debt To Equity Ratio, And Price To Book Value On Financial Performance Of Property And Real Estate Sector Companies Listed On The Indonesia Stock Exchange In 2021-2023

2025-07-09T04:07:58+00:00

This study examines the influence of the Current Ratio, Debt to Equity Ratio, and Price to Book Value on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange during the period 2021 to 2023. Financial performance is measured using Return on Assets (ROA), while the independent variables consist of Current Ratio (CR), Debt to Equity Ratio (DER), and Price to Book Value (PBV). The study employs a quantitative method with an explanatory approach and uses secondary data from 83 companies over three years, resulting in 249 firm-year observations. Multiple linear regression analysis was used to examine the relationships among variables, with the assistance of SPSS software. The results show that simultaneously, CR, DER, and PBV have a significant effect on financial performance. Partially, CR and PBV have a positive and significant effect, while DER has a negative and significant effect on ROA. These findings highlight the importance of liquidity, capital structure decisions, and market valuation in enhancing company profitability. This study contributes to financial decision-making practices for company management and investors in the property and real estate sector.

The Effect Of Profitability, Financial Distress, Company Operational Complexity And Company Size On Audit Delay In Mining Sector Companies

2025-05-29T09:30:06+00:00

This study examines how profitability, financial distress, operational complexity, and company size influence audit delay, analyzed in non-financial companies listed on the Indonesia Stock Exchange between 2021 and 2023. Audit delay is a critical issue because it impacts the timeliness of financial information delivery needed by stakeholders in decision-making. Timeliness of reporting reflects the level of transparency and accountability of a company to the public. Profitability reflects a company's ability to generate profits, financial distress indicates the potential risk of default, operational complexity relates to the operational structure and number of subsidiaries, while company size reflects the extent of resources and reporting systems. A purposive sampling method was used to obtain a sample of 228 observational data from 57 companies over three years. Secondary data obtained from company annual reports were collected through documentation methods. SPSS 29 was used to conduct regression analysis on the obtained data. This research is expected to provide additional insights for academics, auditors, and regulators in understanding the factors influencing audit delay and encouraging the creation of a more efficient and accountable audit process.

Analysis of the Impact of Intellectual Capital and Good Corporate Governance on Financial Distress in the Healthcare Sector of the Indonesia Stock Exchange

2025-07-09T03:44:08+00:00

This study aims to identify the effect of intellectual capital and good corporate governance on financial distress. The independent variables used are intellectual capital and good corporate governance which is proxied by institutional ownership, board of directors, independent commissioners, and audit committee. The dependent variable in this study is financial distress. This study uses a quantitative approach. This research focuses on the population contained in the healthcare sector companies listed on the Indonesia Stock Exchange in 2021-2023. This study uses purposive sampling method for sample selection with a total sample of 23 companies. Data analysis in this study was carried out using multiple linear regression techniques, which were operated with the IBM SPSS program version 26. The findings of this study show that partially intellectual capital, institutional ownership, and audit committee have an effect on financial distress. Partially independent commissioners and the board of directors have no effect on financial distress. Simultaneously intellectual capital, institutional ownership, board of directors, independent commissioners, and audit committee affect financial distress

Business Feasibility Analysis, Reviewed From Marketing Aspects, Financial Aspects, Accounting Knowledge, And Business Experience Towards The Use Of Accounting Information In Micro, Small And Medium Enterprises In Jambi City

2025-07-09T04:18:51+00:00

This study aims to analyze the influence of marketing aspects, financial aspects, accounting knowledge, and business experience on the use of accounting information in Micro, Small, and Medium Enterprises in Jambi City. A quantitative approach was used, with data collected through questionnaires from 100 owners. The analysis was conducted using Partial Least Squares (PLS). The results indicate that accounting knowledge and financial aspects have a significant effect on the use of accounting information, while marketing aspects and business experience do not show a significant effect. These findings highlight the importance of accounting knowledge and sound financial management in supporting accounting-based decision-making in.

Getting to Know PPnBM: Sales Tax on Luxury Goods and the Impact on the Automotive Industry, Indonesia

2025-06-11T07:42:21+00:00

This study aims to determine the impact of Luxury Goods Sales Tax (PPnBM) on the automotive industry in Indonesia. This study uses a literature study method by analyzing data from literature sources. The results of the study indicate that PPnBM has positive and negative impacts on the automotive industry. The positive impacts are increasing state revenue, regulating income distribution, encouraging the local automotive industry, and increasing public awareness of the importance of paying taxes. However, the negative impacts are affecting employment in the automotive industry and increasing unemployment.

The Influence Of Asset Management On The Financial Performance Of UMKM

2025-07-09T04:03:14+00:00

This study aims to analyze the effect of asset management on the financial performance of UMKM. As a pillar of the national economy, UMKM often face challenges in asset management that impact efficiency and profitability. This research adopts a quantitative approach using a survey method involving 30 UMKM in the Makassar City area. Data were collected through questionnaires and analyzed using simple linear regression. The results show that asset management has a significant influence on the financial performance of UMKM. These findings highlight the importance of structured asset management practices in supporting the business growth of UMKM

The Effect of CAR, NPL, and ROA on the Share Price of Infobank15 Index Banking Companies Listed on the IDX for the Period 2020 – 2024

2025-07-09T03:41:36+00:00

This research was conducted on the Infobank15 index banks listed on the IDX with the research objective to determine the effect of CAR, NPL and ROA ratios on banking stock prices on the IDX. The type of data used is secondary data and the data source used is the company's financial statements related to financial ratios. Data collection techniques using literature study and documentation. The data analysis technique is multiple linear regression, classical assumption test, and hypothesis testing. The results showed that the CAR and ROA ratios partially had a positive and significant effect on the share price of the infobank15 index banks listed on the IDX, while the NPL ratio partially had no significant effect on the share price of the infobank15 index banks listed on the IDX. There is a sufficient correlation between CAR, NPL, and ROA with the stock price of banking companies, and banking stock prices can be explained by the CAR, NPL, and ROA ratios of 31.8% and the remaining 68.2% can be explained by other variables not studied.

Accountability and Transparancy of APBDes Management in Batu Putih Village

2025-07-09T04:15:43+00:00

This study aims to analyze accountability and transparency in the management of the Village Revenue and Expenditure Budget (APBDes) in Batu Putih Village, Pelawan District, Sarolangun Regency. The method used is a qualitative descriptive approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that the management of the APBDes has been carried out according to the stages set out in the regulations, namely planning, implementation, recording, reporting, and accountability. Accountability is reflected in the obligation of the village government to prepare financial reports in a timely manner. Meanwhile, transparency can be seen from efforts to convey information to the public, although it is still limited to certain media and has not reached all levels of society. Community participation in the planning process also still needs to be improved. In conclusion, village financial management is quite good, but it needs to be improved in terms of public involvement and openness of information to realize a transparent and responsible village government.

Comprehensive Analysis Of Income Tax Article 23 Based On Literacy In Various Companies In Indonesia

2025-06-11T07:38:21+00:00

Income Tax Article 23 (PPh 23) is one of the important instruments in the Indonesian taxation system that targets deductions on income from capital, services, or gifts and awards. This study aims to review the implementation, calculation, recording, and reporting of PPh 23 based on studies that have been conducted in various companies such as PT Semara Perkasa Lestari, PT Store Sent e-Logistik Indonesia, Perum Bulog, PT Grin Kar Indonesia, and PT Perkebunan Nusantara Enam. The method used is a literature study of relevant journals, tax regulations such as Government Regulation No. 36 of 2008, and the practice of implementing e-Bupot Unification. The results of this study indicate significant challenges in terms of compliance, technical mastery of calculations, and adaptation to electronic reporting systems. This study recommends increasing socialization and training for business actors and optimizing the e-Bupot system. This study is expected to be a reference for academics, tax practitioners, and taxpayers in understanding and implementing PPh Article 23 more appropriately and efficiently.

Theoretical Review of Financial Management, Capital Markets, and Financial Institutions in the Digital Economy Era

2025-07-09T03:52:25+00:00

The development of digital technology has brought significant changes in the field of finance, including financial management, capital markets, and financial institutions. This study aims to conduct a theoretical review of how basic financial concepts adapt and evolve in the era of the digital economy. The method used is a qualitative literature study with content analysis of various academic sources and relevant official reports. The results of the study indicate that digitalization affects financial management through automation and data-based decision making, changes the structure of the capital market with the emergence of digital assets and new trading platforms, and demands the transformation of financial institutions in dealing with digital risks and competition. This study concludes that classical financial theory needs to be expanded and adjusted to be able to explain the dynamics of modern finance influenced by digital technology. The main contribution of this study is to build an integrative theoretical framework that connects traditional financial theory with digital innovation as a foundation for contemporary financial research and practice.

Stamp Duty in Indonesia: Definition, Legal Sources, Subjects and Objects, and Application Rates

2025-06-11T07:52:28+00:00

Stamp Duty is a tax on documents that are owed from the time the document is signed by interested parties, or the document is completed or submitted to another party if the document is only made by one party. The purpose of this research is to find out and understand stamp duty in Indonesia. This research also provides a comprehensive understanding of the meaning of tax, sources of tax law, tax subjects and objects, and tax application rates in the taxation system in Indonesia. using a normative approach based on Law Number 10 of 2020 concerning Stamp Duty, analysis was conducted on legal provisions and the application of stamp duty in both conventional and digital transactions. the results show that stamp duty has experienced tariff simplification and adjustments to digital documents, as well as with the development of information technology. A proper understanding of stamp duty is very important for taxpayers, business actors, and law enforcement officers in order to comply with administrative and efficiency in managing legal documents.

The Influence Of Human Resource Competency, Performance-Based Budgeting, Accountability, And Transparency On The Financial Performance Of District Governments

2025-07-09T04:13:18+00:00

This study aims to analyze the influence of human resource competency, performance-based budgeting, accountability, and transparency on the financial performance of sub-district governments, with a case study of all sub-district offices in East Tanjung Jabung Regency in 2024. This study uses a quantitative approach through a survey method, with primary data collection from 55 civil servant respondents in 11 sub-districts. Data analysis was carried out using validity, reliability, classical assumption tests, and multiple linear regression with the help of IBM SPSS Statistics 29. The results of the simultaneous test (F test) showed that the four independent variables together had a significant effect on the financial performance of sub-district governments (F count = 10.638 > F table = 2.56 and Sig = 0.000). Partially (t test), human resource competency had a significant positive effect (t = 3.195, Sig = 0.002), and performance-based budgeting also had a significant positive effect (t = 2.406, Sig = 0.020). Conversely, accountability (t = -2.179, Sig = 0.034) and transparency (t = -2.430, Sig = 0.018) had a significant negative effect on financial performance. This finding suggests that improving employee competency and strengthening performance-based budgeting can drive improvements in sub-district government financial performance. However, the lack of substantive implementation of accountability and transparency principles has a negative impact, indicating that both tend to remain merely administrative formalities. This study suggests the need for reformulation of accountability and transparency implementation strategies to truly promote the efficiency and effectiveness of public financial management.

Analysis of the Implementation of Income Tax Article 24 in Reducing International Tax Burdens

2025-06-11T07:14:55+00:00

In the contemporary era of globalization, cross-border economic activities have resulted in an elevated risk of double taxation for taxpayers who generate income from abroad. In Indonesia, this issue is addressed through the provisions of Income Tax Article 24. However, its implementation still faces various administrative and technical obstacles. The objective of this study is to analyze the impact of the implementation of PPh Article 24 on the reduction of the international tax burden on domestic taxpayers. The present study employs a qualitative approach, utilizing a literature review method to examine legal sources, academic articles, and company reports from the years 2021–2025. The findings of the study suggest that Income Tax Article 24 possesses considerable potential in the reduction of double taxation. However, its effectiveness is contingent upon several factors, including the completeness of documentation, the utilization of international tax agreements, and the readiness of the reporting system. The findings also indicate that technology integration and improved taxpayer education are important factors in supporting the success of this policy. The findings of this study underscore the significance of implementing administrative reforms and the digitalization of the tax system.

Integrating Sustainability, Digital Transformation and State Policy Post 2024

2025-07-09T03:48:37+00:00

This study examines the latest phenomena in capital budgeting in Indonesia, characterized by the integration of sustainability principles (Environmental, Social, and Governance/ESG) and the utilization of digital technology in investment decision-making processes. This transformation marks a paradigm shift from the traditional approach focused solely on financial efficiency to a more holistic strategic approach that incorporates social, environmental, and corporate governance aspects. The study also explores the role of government policies and technological advancements in supporting the implementation of adaptive and transparent capital budgeting. The findings reveal that although challenges in adopting technology and ESG remain significant, especially among small and medium enterprises, companies that successfully integrate these aspects demonstrate greater resilience and competitive advantage. The research emphasizes the importance of collaboration among the private sector, government, and academia to accelerate the transformation of capital budgeting towards a more inclusive and sustainable economic development in Indonesia.

The Influence of Accountability and Transparency on the Quality of Public Services of the Investment and One-Stop Integrated Licensing Service Office of Binjai City

2025-07-27T11:06:32+00:00

This study is entitled "The Influence of Accountability and Transparency on the Quality of Public Services of the Investment and One-Stop Integrated Licensing Service in Binjai City". This study aims to analyze the influence of Accountability and transparency on the Quality of Public Services. This study uses a descriptive research approach. Data collection techniques in this study use questionnaires that have been tested instrumented. The population in the study were visitors at the research location in 2024 as many as 135 people and 57 were sampled using the Slovin formula while the technique used was random sampling. The data analysis technique used multiple linear regression with the Statistical Package for Social Science (SPSS) program. The results of this study indicate that 1) there is a positive and sig influence of Accountability on the Quality of Public Services 2) there is a positive and sig influence of transparency on the Quality of Public Services, 3) there is a positive and sig influence of Accountability and Transparency on the Quality of Public Services while for the contribution of independent variables to the Quality of Public Services is a contribution of 70.5%, while the remaining 29.5% is influenced by other variables.

Relationship between Income Tax Withholding Article 23 and Fiscal Reconciliation Case Study at PT. SFM

2025-06-11T07:47:24+00:00

This study investigates the relationship between the withholding of Income Tax Article 23 (PPh 23) and fiscal reconciliation at PT. SFM, a company operating in Indonesia. Withholding PPh 23 is a critical component of corporate tax compliance, particularly in service transactions. Failure to comply accurately may result in positive fiscal corrections and increase corporate tax liabilities. Utilizing a case study approach with descriptive quantitative methods, the research draws on primary data from interviews with tax and accounting personnel and secondary data from financial statements and withholding tax records for the 2023 fiscal year. The findings reveal significant inaccuracies in PPh 23 withholdings on service-related expenses, leading to a positive fiscal adjustment of IDR 470,000,000. This adjustment directly impacted taxable income and overall corporate tax obligations. Contributing factors include insufficient internal controls and limited staff comprehension of tax regulations. The study emphasizes the necessity for enhanced internal governance and staff capacity-building to ensure accurate tax compliance and mitigate fiscal risks.

Analysis of the Impact of Artificial Intelligence (AI) Technology as a Predictive Tool in Capital Budgeting: Opportunities and Challenges in the Digital Era

2025-07-09T04:06:35+00:00

The rapid advancement of digital technology today has driven significant transformation in various aspects of business operations, including financial decision-making within companies. This study focuses on examining the effects of using AI technology as a predictive tool in capital planning, as well as identifying the opportunities and challenges faced by companies in today's digital age. This study is a descriptive study using secondary quantitative methods, aimed at explaining phenomena in a structured and fact-based manner using existing data and information. The main findings of this study indicate that the integration of Artificial Intelligence (AI) in financial management can facilitate the examination of past data and market developments directly, as well as generate more accurate and effective predictions. However, the lack of transparency in this system raises significant concerns regarding its use in critical fields such as finance and healthcare, where transparency in decision-making processes is of utmost importance. Through this research, it can be concluded that the use of AI technology can provide opportunities for companies to manage data in planning capital budgeting, but behind this convenience, companies must also face challenges related to data security and various other aspects in implementing AI technology in the current technological era.

Bankruptcy Prediction Analysis of Media and Entertainment Subsector Industry in 2022-2024 Using Altman Z-Score Model

2025-05-29T09:30:56+00:00

Tight business competition and changing times provide challenges for companies to always innovate and be more creative in order to survive and maintain the continuity of the business being run. This study aims to predict bankruptcy in four media and entertainment subsector companies in 2022-2024 using the modified Altman Z-Score model. The research objects used are PT Net Visi Media Tbk, PT Media Nusantara Citra Tbk, PT Surya Citra Media Tbk, and PT Visi Media Asia Tbk. The method used is descriptive quantitative research method. The data used is secondary data in the form of company financial reports obtained from the IDX. The results of the Z-score analysis in this study indicate that there are two companies that are indicated to experience bankruptcy, namely PT Net Visi Media Tbk and PT Visi Media Asia Tbk with a Z-score of less than 1.10 during 2022-2024 and there are two companies that are not indicated to experience bankruptcy, namely PT Media Nusantara Citra Tbk and PT Surya Citra Media Tbk with a Z-score of more than 2.60 during 2022-2024.

Financial Technology’s Impact on Financial Management in Startup Companies

2025-07-09T03:45:20+00:00

This study aims to examine the influence of financial technology (fintech) on financial management in startup companies. Startups face various challenges such as limited financial resources, unstable cash flows, and difficulties in accessing capital. Fintech offers innovative solutions that automate financial processes, enhance transparency, and provide alternative financing options such as peer-to-peer lending and crowdfunding. This research employs a literature review method by analyzing various academic and industry publications from 2018 to 2023, as well as case studies of startups that have successfully implemented fintech. The findings indicate that fintech significantly improves efficiency, accuracy, and accessibility in startup financial management. However, challenges such as data security, regulatory uncertainty, and internal adaptation remain critical concerns. It is recommended that startups select fintech solutions tailored to their needs and enhance human resource competencies through training. Collaboration among regulators, fintech providers, and startups is also essential to create a supportive ecosystem. Overall, fintech acts as a key driver of digital transformation in startup financial management, supporting sustainable business growth and competitiveness.

Implementation Of Accounting Information Systems In Umkm Waste Bank Assisted By Gugah Nurani Indonesia

2025-07-09T04:20:19+00:00

This research discusses the implementation of an Accounting Information System (AIS) at Waste Bank Berkah, which has been fostered by Gugah Nurani Indonesia since 2016. The AIS is used to support the recording of waste purchase transactions on credit, with a structured system starting from weighing, classification, to financial recording. The method used in this research is descriptive qualitative method, where data is collected through direct observation to the field, as well as collecting documentation and conducting interviews with Gugah Nurani Indonesia staff. The results of the interviews show that the AIS has a positive impact on transparency, accuracy, and customer trust, although there are still challenges such as fluctuations in waste prices and manual recording that has the potential to cause errors. To optimize financial management, it is recommended that Waste Bank Berkah start digitizing records, develop a price conversion automation feature, and strengthen training, standardization of procedures, and internal audits. Thus, the financial management of the Waste Bank is expected to be more efficient, accountable, and sustainable.