International Journal of Economic Research and Financial Accounting

Determinants of Internal Control System on the Financial Performance of Rural and Urban Land and Building Tax (PBB-P2) at the Regional Tax and Retribution Management Agency (BPPRD) of Jambi City

Tegar Zaki Hanafi — 2025-04-22

This study aims to analyze the influence of control environment, risk assessment, control activities, information and communication, and monitoring on financial performance. The research employs a descriptive quantitative approach. The sample selection was conducted purposively based on specific criteria. Primary data were collected through questionnaire distribution. Data analysis was performed using descriptive statistics and multiple linear regression with the assistance of SPSS software. The results indicate that, simultaneously, these factors have a positive and significant effect. However, partially, the control environment, risk assessment, and control activities do not have a significant impact on financial performance. Meanwhile, information and communication, as well as monitoring, have a positive and significant effect on financial performance.

Circular Economy Practices and Material Flow Cost Accounting: Toward Sustainable Development Through Green Intellectual Capital

Meidah Fadjrihana — 2025-04-22

This research explores how manufacturing companies listed on the Indonesia Stock Exchange based on the Jakarta Stock Exchange Industry Classification (JASICA) from 2020 to 2023 can implement circular economy practices and material flow cost accounting in their activities, which not only prioritize profit but also care about environmental impact and achieve sustainable development with green intellectual capital as mediation. Referring to the resource-based view theory and the triple bottom line. Using a quantitative method with purposive sampling technique involving 109 manufacturing industry companies with 436 observations over 4 years. The findings of this study used STATA 14 and selected the random effects model (REM), which resulted in circular economy practices and green intellectual capital impacting sustainable development. However, circular economy practices do not impact green intellectual capital. Material flow cost accounting also does not impact sustainable development or green intellectual capital, and green intellectual capital cannot mediate the relationship between circular economy practices and material flow cost accounting. However, circular economy practices and material flow cost accounting have a significant simultaneous impact on sustainable development. The implication of this research is the need for companies to efficiently and comprehensively implement these practices simultaneously in achieving sustainable development. It is hoped that this research can make a fair contribution to sustainable development efforts in the manufacturing industry and other industries

Effect of corporate performance on tax planning of listed consumer goods companies in Nigeria

Kwaghfan Aondoakaa — 2025-04-29

Tax planning represents an area of financial planning that assists companies and tax managers an opportunity to reduce tax liability and enhance company corporate performance. This study attempts to examine the effect of corporate performance on tax planning of listed consumer goods companies on the Nigeria Exchange Group (NGX). The variables used for the study include; return on assets, return on equity and net profit margin. Tax planning which was the dependent variable was measured by effective tax rate. Secondary data from annual reports of 18 sampled listed consumer goods companies utilized for the study. The study employed multiple regression as a method of analysis with 108 observations for the duration of six years from 2017-2022. The study found that the return on assets, return on equity has positive and significant effect on tax planning. While net profit margin revealed a positive and insignificant effect of tax planning of listed consumer goods companies. The study recommended amongst others that companies should employ the services of tax experts and implement more healthy tax planning strategies for higher financial performance.

Influence Leverage And Profitability To Company Values With Sustainability Report As Intervening Variable ( Study Empirical In the Company Sector Infrastructure Listed on the Indonesia Stock Exchange in 2020-2023)

Livitri Sri Yunita Sari — 2025-05-04

This study was conducted to determine the effect of leverage, profitability, on firm value mediated by sustainability reports. This study uses secondary data taken directly from the financial statements and annual reports of Infrastructure Sector Companies listed on the Indonesia Stock Exchange in 2020-2023. This study uses the Smart-PLS application with results showing that leverage has a positive effect on firm value, profitability has no effect on firm value, leverage has no effect on sustainability reports, profitability has no effect on sustainability reports, sustainability reports have no effect on firm value, institutional ownership has no effect on firm value, and leverage and profitability mediated by sustainability reports have no effect on firm value.

The Effect Of Financial Performance On Capital Structure And Its Implications For Firm Value In Non-Primary Consumption Companies

Vira Anggraini — 2025-04-22

This study aims to analyze the impact of liquidity, solvency, and profitability on firm value in non-primary consumer firms listed on the Indonesia Stock Exchange (IDX), with capital structure as a mediating variable. Understanding these financial factors is crucial, as firm value reflects investor confidence and overall business sustainability. The study utilizes secondary data from the past three years' financial statements. Path analysis and the Sobel test are employed to examine both direct and mediating effects. The findings indicate that solvency positively influences capital structure but does not affect firm value, while liquidity has no significant impact on either. Profitability positively affects firm value but negatively influences capital structure. Additionally, capital structure does not mediate the relationship between liquidity and firm value or between profitability and firm value. However, it has a significant positive effect on firm value. These results suggest that while capital structure plays a role, investors also consider other factors, such as investment strategies and financial policies, when assessing firm value. The findings provide insights for businesses and investors regarding financial decision-making and firm valuation in the non-primary consumer sector.

Analysis of the Influence of Pentagon Fraud on FraudAcademics of Students of the S1 Accounting Study Program, Faculty of Economics and Business, University of Jambi

Nur Khanifah — 2025-04-22

This study aims to determine the effect of pressure, opportunity, rationalization, ability, and arrogance on academic fraud behavior of students of the Accounting Study Program, Faculty of Economics and Business, University of Jambi. The data used in this study are primary data. The data collection method applied is quantitative using a questionnaire as a data collection tool. The population studied included Accounting students from 2020 to 2023, with a sampling technique using probability sampling through proportional random sampling, resulting in a total sample of 215 respondents. The results of this study indicate that the Pressure and Arrogance factors do not affect academic fraud of Accounting students at the University of Jambi, students feel no need to commit academic fraud because there is no pressure or main reason that supports committing fraud, besides that students are able to control their egos so that arrogance does not influence someone in committing fraud. However, in the Opportunity, Rationalization and Ability factors, they have an influence on academic fraud behavior, the greater the opportunity obtained, the greater the possibility of academic fraud behavior, in addition, undergraduate students of Accounting at Jambi University consider that fraud will not harm others, therefore rationalization is still one of the supporting factors in carrying out academic fraud, while in the ability factor, the higher the ability to cheat, the greater the possibility of academic fraud behavior occurring.

The Impact Of Fintech Growth On Banking In Indonesia

Muryani Arsal — 2025-04-26

Fintech is a new technology that allows financial institutions to harness the potential of blockchain and improve the security and transparency of the financial services it provides. The aim of this research is to determine the impact of the growth of financial technology (FINTECH) on banking performance in Indonesia. A qualitative approach is used to understand the impact and role of fintech in banking development. The results of the analysis show that fintech has a positive and significant impact on the performance of banks listed on the Indonesia Stock Exchange. As a step forward, banking in Indonesia needs to continue to innovate, adapt to new technology, and strengthen regulations that support the fintech industry. Collaboration between the banking and fintech sectors, as well as improving security systems and data protection, will be key to maintaining the integrity and digital financial ecosystem.

Marketing Strategy Factors And Product Quality: Implications On Purchase Decisions At The Wahidin Bagan Bilah Spare Part Shop

Suhaimah Afifah — 2025-04-10

This research aims to analyze the influence of marketing strategy and product quality on consumer purchasing decisions at the Wahidin Bagan Bilah Spare Parts Store. The main problem raised is how marketing strategy and product quality partially or simultaneously influence purchasing decisions. The research method used is quantitative with an associative descriptive approach. The population in this research is consumers of the Wahidin Bagan Bilah Shop, the exact number of which is not known. The sampling technique uses the method non-probability sampling with approach incidental sampling, and the number of respondents determined was 96 people, based on the Cochran formula. Data collection was carried out through questionnaires, interviews and observations. Data analysis uses multiple linear regression which is supported by the classical assumption test, t test, F test, and coefficient of determination. The research results show that both marketing strategy and product quality have a positive and significant partial or simultaneous effect on purchasing decisions. The coefficient of determination value of 73.1% indicates that the marketing strategy and product quality variables together are able to explain purchasing decisions, while the remainder is influenced by other factors outside the research model.