bluuebunny/crossref_metadata_2025 huggingface dataset:
Modern Technologies Applied for the Manufacturing of Hydraulic Manifolds Blocks
Authors: Țica Narcis-Ioan , Popescu Daniela
Published: January 2025

The paper provides a review of the scientific literature on modern technologies for manufacturing hydraulic blocks, focusing on additive manufacturing and laminated blocks versus conventional methods. The analysis highlights findings that show that laminated blocks can produce pressure drops lower by up to 50% compared to conventional blocks, next to weight decrease by up to 70%. Whether the additive manufacturing technology is applied, the weight can be reduced by up to 90% and the pressure drop can be lower by up to 44%, comparing to the results obtained for laminated blocks. This work examines the numerical and experimental results published last years, emphasizing the advantages and the limitations of each technology. By implementation of these two methods, more efficient design and production of hydraulic blocks can be achieved.
Sedentarism and the Consequences of a Sedentary Lifestyle Among Students
Authors: Paraschiv Petronela
Published: January 2025

Sedentary lifestyles are characterized by minimal or nearly nonexistent physical activity. In modern society, this phenomenon has become increasingly widespread, primarily due to the growing reliance on technology and changes in workplace structures that necessitate prolonged sitting or screen time. Various studies, have demonstrated a direct correlation between sedentary lifestyles and~ several chronic diseases, such as obesity, cardiovascular diseases, type 2 diabetes, and certain cancers. The implications of this lifestyle extend beyond physical health, as research also indicates significant adverse effects on psychological well-being, contributing to issues like anxiety, depression, and sleep disorders.
Optimalisasi Pemeriksaan Pajak Sehubungan dengan Dividen Konstruktif (Studi Kasus: KPP Madya Bekasi)
Authors: Banjarnahor Jhonny M , Martani Dwi
Published: January 2025

This study aims to evaluate the tax imposition on constructive dividends in tax audits at Bekasi Medium Tax Office. DGT often make adjustments to transfer pricing transactions by imposing taxes on constructive dividends. However, some studies show that the imposition of tax on constructive dividends has the potential to cause double taxation and other problems. This study uses OECD evaluation criteria, namely relevance, coherence, effectiveness, efficiency, impact, and sustainability. This research is expected to be an additional reference for policy makers in making policies related to constructive dividends. This research was conducted using a qualitative case study method by triangulating the results of interviews with the documents and literature studies.  The result showed that in general the taxation of constructive dividend have met the OECD evaluation criteria. The criteria that fully met are effectiveness and sustainability. And the criteria that partially met are coherence and impact. This study suggests that clearer technical guidelines and more socialization are still needed so that the taxation of constructive dividends runs more optimally.
CSR Mediation in the Effect of Green Accounting on Company Performance
Authors: Nadi Saputri Ni Made Pratiwi , Handajani Lilik
Published: January 2025

This research aims to evaluate the impact of green accounting on corporate performance with the mediating role of corporate social responsibility (CSR) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 - 2022. The research population includes manufacturing companies listed on the IDX during the same period. Using purposive sampling , 46 samples were obtained, consisting of manufacturing companies that have consistently paid dividens for the past five years. This research employs quantitative data analysis methods and utilizes E-Views software for descriptive statistical analysis, classical assumption tests, path analysis, and hypothesis testing. The results indicate that CSR does not mediate the relationship between green accounting and company performance of manufacturing companies listed on the IDX from 2018 to 2022. The allocation of Environmental costs by the companies has not yielded positive results because companies have yet managed to reduce potential future liabilities. CSR functions merely as a social responsibilityand has not yet been able to provide sustainable environmental impact. reduce potential future liabilities.
Impact of Investment Knowledge, Financial Literacy, and Minimum Capital Requirements on Student Stock Investment Interest
Authors: Mulyani Ni Putu , Wirawati Ni Gusti Putu
Published: January 2025

This research investigates the effects of investment knowledge, financial literacy, and minimum capital requirements on students' enthusiasm for stock investments. It focuses on students from the 2020 and 2021 Bachelor of Accounting classes at the Faculty of Economics and Business, Udayana University. A purposive sampling method was employed to choose 250 participants. The analysis utilized multiple linear regression. Results show that investment knowledge, financial literacy, and minimum capital requirements significantly enhance students' interest in stock investments, supporting the Theory of Planned Behavior's relevance in understanding investment-related student behaviors.
Examining the Impact of Bank Health on Profit Growth among Infobank15-Listed Banks
Authors: Kusumawardani Ida Ayu Jayanti , Hasibuan Henny Triyana
Published: January 2025

Banking institutions make a critical contribution to the economy by aiming to maximize profits for efficient operations. This study evaluates the impact of several key financial ratios—Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR)—on the profit growth of banks listed in Infobank15 from 2019 to 2022. Using a saturated sampling technique, data from 26 companies, resulting in 104 observations, were analyzed through multiple linear regression. The results indicate that LDR, GCG, ROA, NIM, and CAR have a positive and significant impact on profit growth, while NPL negatively and significantly affects it. These findings underscore the importance of regular financial ratio reviews to manage bank health and enhance performance. Data were sourced from annual reports and analyzed using the Risk-Based Bank Rating (RGEC) approach mandated by Bank Indonesia Regulation No. 13/1/PBI/2011.
Analisis Kebijakan General Anti-Avoidance Rule (GAAR) di Indonesia
Authors: Royani Zulfa , Yulianti Yulianti
Published: January 2025

The GAAR provision to combat unacceptable tax avoidance has already been ratified in Law Number 7 of 2021 concerning the Law on Harmonization of Tax Regulations (HPP Law) and Government Regulation Number 55 of 2022 (PP 55/2022). Employing qualitative research with a case study approach, this study conducts literature studies and interviews with regulators in the Ministry of Finance and relevant stakeholders to determine the aspects that must be taken into Indonesian GAAR provision. This study found that GAAR provisions in Indonesia have fulfilled the three GAAR trigger elements. Using substance over form principle as GAAR has its challenges in regulation, infrastructure, and human resource. This GAAR implementation need to consider limits on authority and implementation procedures, the scope of tax avoidance, stages of formal and material testing, quality assurance mechanisms, and protection of taxpayers' rights.
Tantangan Pengawasan Transaksi Afiliasi atas Pinjaman Intragrup oleh Account Representative
Authors: Wuryaningsih Heni , Nuryanah Siti
Published: January 2025

Amendments to the supervisory business process by the Directorate General of Taxes in SE-05/PJ/2022 require the Account Representative to conduct transfer pricing analysis.  The analysis at the supervision stage is expected to improve cooperative compliance and reduce transfer pricing disputes. This study will examine the problems in monitoring affiliate transactions on intragroup loans by Account Representatives as a result of business process changes. This study makes a empirical contribution by addressing research gap in affiliate transactions on intragroup loans from the standpoint of tax supervisions. This study is a case study on Account Representatives at the Directorate General of Taxes, conducted using qualitative descriptive methodologies. Open-ended surveys and interviews are utilized for triangulation purposes to increase the level of validity. The findings revealed that barriers to the supervision of affiliate transactions on intragroup loans include inadequate personnel capability, lack of taxpayer cooperation, regulatory issues and organizational issues.
Pengaruh CSR Disclosure dan Kinerja Lingkungan pada Kinerja Keuangan dengan Kepemilikan Asing sebagai Pemoderasi
Authors: Sari Wayan Mila Cahya , Budiasih I Gusti Ayu Nyoman
Published: January 2025

Issues related to environmental aspects really need to considered to improve financial performance. The purpose of this study was to determine how the influence of CSR disclosure and environmental performance on financial performance moderated by foreign ownership.  This research was conducted on companies that are members of the SRI-KEHATI Index of the BEI for the period 2017-2020.  The number of samples using purposive sampling technique as many as 12 companies with 48 observations.  Data collection was carried out using the non-participant observation method.  The analytical techniques used are descriptive statistics, classical assumptions, and moderated regression analysis (MRA).  The test results show that CSR disclosure has a positive effect on financial performance.  Environmental performance has a positive effect on financial performance.  Foreign ownership can moderate the effect of CSR disclosure and environmental performance on financial performance. Keywords: Financial performance; CSR disclosure;, environmental performance; foreign ownership
Pengaruh Fraud Triangle dan Religiositas dalam Memengaruhi Niat Korupsi Anggaran Dana Desa
Authors: Kusumadewi Pradhanggi , Mutmainah Siti
Published: January 2025

Corruption is one type of fraud in Indonesia that must be watched out, because based on international transparency data on January 31 2023, Indonesia's Corruption Perception Index (CPI) in 2022, namely 34, experienced the most drastic decrease of 4 points compared to Indonesia's CPI in 2021. The decreasing score shows that there is a lack of support from stakeholders because it is still slow in responding to corrupt practices. Corruption apparently also occurs in villages, because based on ICW data, since the allocation of village funds by the government in 2015, the trend of corruption cases continues to increase until 2022. The aim of this research is to test and analyze the influence of pressure, opportunity, rationalization and religiosity on intention to commit corruption in the village budget. The research method was carried out quantitatively, by distributing questionnaires to the entire village population in Serang-Banten Regency, totaling 326 villages. The data analysis technique in this research uses SEM-PLS. The results of the study show that (1) Pressure does not influence the intention to corrupt the village fund budget, (2) Opportunity positively influences the intention to corrupt the village fund budget, (3) Rationalization positively influences the intention to corrupt the village fund budget, and (4) Religiosity does not influence the intention corruption in the village fund budget.
Komponen Theory of Planned Behavior pada Perilaku Disfungsional Auditor BPK RI Perwakilan Bali
Authors: Savitri Ni Made Karina Dwitya , Wirama Dewa Gede
Published: January 2025

This study seeks to analyze the elements of the theory of planned behavior (TPB) influence on the dysfunctional intentions and behavior among the auditors of The Audit Board of Indonesia (BPK RI) Representative of Bali Province. Data were collected from 60 auditors through purposive sampling technique using questionnaires. Data analyzed using linear regression analysis techniques with using SPSS software. The analysis results implied that auditors' permissive attitude towards dysfunctional behavior and perceived control in the form of ease of performing dysfunctional behavior have a positive influence on auditors' intention to engage in dysfunctional behavior. However, subjective norms have no influence on auditors' intention to engage in dysfunctional behavior. Furthermore, the intention to behave dysfunctionally has a positive effect on the dysfunctional behavior of BPK RI Representative of Bali Province auditors.
Respon Retoris Perusahaan Terindeks SRI-Kehati terhadap Isu Sosial dan Lingkungan yang Diekspos Media
Authors: Rhizma Putu Ayu Dea , Ardiana Putu Agus
Published: January 2025

This study seeks to examine the rhetorical responses of companies indexed by SRI-Kehati to social and environmental issues as presented in their sustainability reports. Additionally, it aims to compare these responses with those from non-indexed companies and to investigate the correlation between negative media exposure and companies' rhetorical strategies. The study encompasses 60 observations and utilizes both qualitative and quantitative analytical approaches. The findings reveal that companies employ a range of rhetorical strategies to address media exposure concerning social and environmental issues. Moreover, the analysis demonstrates a significant difference in rhetorical responses between companies indexed by SRI-Kehati and those that are not. There is also a notable negative correlation between the extent of negative media exposure and the nature of the companies' rhetorical responses, suggesting that increased negative media attention influences the strategies companies adopt in their sustainability reporting.
Timeliness Publikasi Laporan Keuangan, Income Smoothing dan Growth Opportunities terhadap Earnings Response Coefficient
Authors: Putri Putu Friska Devi Lionita , Wirajaya I Gde Ary
Published: January 2025

The purpose of this study was to examine the effect of timeliness of financial report publication, income smoothing and growth opportunities on the earnings response coefficient. In addition, to test differences in the timeliness of publication of financial report, income smoothing, growth opportunities and earnings response coefficient before and during the COVID-19 pandemic. The population in this study is 768 companies listed on the Indonesia Stock Exchange in 2018-2021. This study used probability random sampling technique,  which was stratified random sampling and obtained sample data of 263 companies. The data analysis technique used is multiple linear regression and paired sample T-test. The results of data analysis show that the timeliness of financial report publication and growth opportunities have a positive effect on the earnings response coefficient. Meanwhile, income smoothing has a negative effect on the earnings response coefficient. In addition, there are differences in the timeliness of publication of financial report, income smoothing, growth opportunities and earnings response coefficient before and during the COVID-19 pandemic..
Pengaruh Penerapan Prinsip GCG, Komitmen Organisasi, Dan Budaya Tri Hita Karana Terhadap Kinerja Keuangan LPD
Authors: Utari Ni Nengah Nari , Suartana I Wayan
Published: January 2025

Tujuan penelitian yaitu untuk memperoleh bukti empiris pengaruh prinsip GCG, komitmen organisasi, dan budaya tri hita karana terhadap kinerja keuangan LPD se-Kabupaten Karangasem. Populasinya yaitu 190 LPD di Kabupaten Karangasem. Teknik penentuan sampel melalui purposive sampling. Jumlah sampel yaitu 20 LPD dengan Kepala LPD dan Badan Pengawas sebagai responden. Teknik pengumpulan data dengan menyebar kuesioner ke 20 LPD. Teknik analisis yaitu analisis regresi linear berganda. Hasil analisis memperoleh bahwa prinsip GCG, komitmen organisasi, dan budaya THK berpengaruh positif pada kinerja keuangan LPD, yang berarti semakin meningkat penerapan GCG, komitmen organisasi, dan budaya THK maka mampu meningkatkan kinerja keuangan LPD se-Kabupaten Karangasem. Implikasinya yaitu menjadi pedoman agar konsisten dalam menerapkan GCG, komitmen organisasi, dan budaya THK dalam operasional LPD, sehingga kinerja keuangan meningkat, memperoleh kepercayaan masyarakat dan membangun LPD ke arah yang positif.
Analisis Empiris Agresivitas Penghindaran Pajak Dalam Konteks Tanggung Jawab Sosial Perusahaan Dan Tata Kelola Perusahaan
Authors: Nurdiyani Rachma Marta , Junaidi Junaidi , Bawono Icuk Rangga , Suparmono Suparmono
Published: January 2025

The issue of tax avoidance remains intriguing for further investigation in empirical studies. This research was conducted to re-examine the influence of corporate social responsibility and corporate governance on aggressive practices in tax evasion. The data source is from manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange between 2017 and 2021. This research used 168 companies with a purposive sampling method. Data analysis uses multiple linear regression using statistical software for social sciences. The research results show that the variables of corporate social responsibility, the presence of independent commissioners, and institutional ownership have a significant negative impact on aggressive practices in tax evasion. On the other hand, there is no significant influence of the audit quality variable on tax evasion. Therefore, the higher the level of corporate social responsibility disclosure, the proportion of the presence of an independent board of commissioners, the quality of audits, and the proportion of institutional ownership, the level of aggressive practices in tax evasion tends to decrease.
The Impact of Financial Distress, Free Cash Flow, Information Asymmetry, and Firm Size on Real Earnings Management
Authors: Luhung Istiqomah Adi , Sari Shinta Permata
Published: January 2025

Companies sometimes experience unfavourable situations, prompting managers to involve themselves in preparing financial reports to engage in earnings management practices. The existence of earnings management practices arises due to the influence of several factors. This research aims to examine the influence of financial distress, free cash flow, information asymmetry, and firm size on real earnings management. The population of this study comprises consumer non-cyclicals companies listed on the Indonesia Stock Exchange from 2020 to 2022. Purposive sampling was utilized as the sampling technique, resulting in a total sample of 64 companies. Multiple linear regression was employed as the analysis technique. The results of this research indicate that financial distress and free cash flow do not have a positive effect on real earnings management. Meanwhile, information asymmetry and firm size have a negative effect on real earnings management.
Enhancing Tax Compliance in MSME Tax Reporting: The Role of Tax Awareness, Trust, and Socialization
Authors: Widjaja William , Ariana Yovita , Michael Michael
Published: January 2025

A crucial component of growth, tax compliance is impacted by a number of variables including awareness, trust, and socialization. In light of this, the purpose of this study is to examine how these variables affect MSMEs' tax compliance. MSMEs in Tanah Abang, Jakarta, one of Indonesia's economic hubs where MSMEs predominate, make up the research population. Through the use of surveys and quantitative analysis, a sample size of 100 MSMEs respondents was employed. SEM-PLS software was used to perform data analysis techniques. The study's findings demonstrate a strong positive correlation between tax awareness and compliance trust. Tax socialization, however, has no significant effect on compliance and neither does it moderate the effect of trust on compliance.
Analisis Sengketa Pajak Atas Pajak Pertambahan Nilai Terhadap Agunan Yang Diambil Alih
Authors: Sidabutar Hartini Vera S.H. , Nuryanah Siti
Published: January 2025

Differences in perception between taxpayers and tax authorities can give rise to tax disputes. Tax disputes cause the same losses for both taxpayers and tax authorities. The aim of this research is to analyze the causes of value added tax disputes over foreclosed collateral and provide recommendations both to the tax authorities and to taxpayers. The research method used is a case study approach by analyzing the results of decisions for the Tax Year 2018-2022 as well as interviews with Consultants, Tax Auditors and Tax Court Judges. The research results show an increase in the number and causes of damage related to VAT on AYDA.  The contribution of this research is to help prevent tax recording in the future, and increase literacy regarding VAT-related recording of AYDA.
Profitabilitas, Likuiditas, Kepemilikan Pemerintah dan Kualitas Pengungkapan Corporate Social Responsibility
Authors: Rondonuwu Jordan Rudolf Daniel , Ariyanto Dodik
Published: January 2025

The energy sector, being environmentally sensitive, often exhibits low-quality disclosure of corporate social responsibility (CSR). This study aimed to ascertain the relationship between profitability, liquidity, and government ownership on the quality of CSR disclosure among energy sector companies listed on the IDX. Out of a research population of 64 energy sector companies, 51 were selected for observation. Data collected was subsequently analyzed using multiple linear regression for panel data with the STATA 17 tool. Results indicated that while profitability positively correlates with the quality of CSR disclosure, liquidity and government ownership do not significantly impact the quality of such disclosures.
Visual Representation in Sustainability Reports: Impact on Public Perception of Corporate Social and Environmental Reputation
Authors: Adi Pratama I Wayan Bayu , Ardiana Putu Agus
Published: January 2025

This study investigates the impact of visual representations in sustainability reports on public perceptions of corporate social and environmental reputations. The research focuses on 270 companies listed on the Indonesia Stock Exchange in 2022 and analyzes 563 sustainability reports published between 2020 and 2022 using content analysis methods. The content analysis aims to quantify the use of visual elements, such as images, photos, graphs, and tables, in these reports. Impression management theory is employed to interpret the findings. Logistic regression analysis is used to assess the data. The results indicate that visual representations significantly influence public perceptions of corporate social and environmental reputations. These visual elements enable companies to more effectively convey their sustainability efforts, achievements, and commitments to the public, thereby enhancing their reputation and trustworthiness.
Evaluating the Efficiency of Tax Liability Calculations under PP No. 23/2018: A Tax Planning Perspective for PT. X
Authors: Elmanizar Elmanizar , Murtadho M. Akmal
Published: January 2025

This study examines the tax planning strategies implemented by PT. X in 2023, focusing on the extent to which these strategies enhance efficiency by minimizing taxes payable. The research employs a descriptive qualitative approach, utilizing a case study model that centers on a single taxpayer, PT. X. Data collection involves documentation, with the company’s financial reports serving as the primary source of secondary data. The analysis involves calculating the tax payable under applicable tax regulations and comparing it to the tax liability in the absence of a business split. This comparison allows for an evaluation of the effectiveness of the tax planning measures adopted by the company. Findings indicate that the tax planning strategy of undertaking a business split aligns with the spinoff provisions outlined in Law No. 40/2007. This approach has demonstrated tangible efficiency in reducing tax liabilities, as the newly formed entities can leverage the favorable tax rate provided under PP No. 23/2018. The results underscore the strategic value of adhering to regulatory frameworks to achieve tax efficiency.
Ukuran Perusahaan, Tipe Industri, dan Kualitas Pengungkapan Sustainable Development Goals
Authors: Saraswati Devi Nyoman Radhika , Dwi Ratnadi Ni Made
Published: January 2025

The sustainable development goals (SDGs) are a series of sustainable development objectives established to achieve a better life. The role of companies in Indonesia in achieving these goals can be realized by disclosing the SDGs in their sustainability reports. The quality of SDG disclosure can be assessed based on the topics disclosed in accordance with the GRI Standards guidelines, as well as the presentation format. The aim of this research is to empirically examine the influence of company size and industry type on the quality of SDG disclosure. This research was conducted on companies listed on the Indonesia Stock Exchange in 2023. The research sample consists of 183 companies obtained using nonprobability sampling and purposive sampling techniques. The data analysis technique used is multiple linear regression analysis. The analysis results show that company size and industry type have a positive influence on the quality of SDG disclosure. The research implications confirm the legitimacy theory and political cost hypothesis.
Examining Ethical Decisions of Tax Consultants with Javanese Culture: Choosing Ethical Moral Considerations or Conventional Advantages
Authors: Yanto Alif Faruqi Febri , Mustofa Muhammad Ifan Ali , Ramadhani Nisha Alia , Rahmawati Apriana
Published: January 2025

This research aims to determine the influence of love of money, emotional intelligence and Machiavellian attitudes on the ethical decisions of tax consultants and is moderated by Javanese culture. The research location that will be studied is the Indonesian Tax Consultant in Malang and Surabaya city. The population of tax consultants was recorded as 146 tax consultants and a sample of 100 tax consultants was taken. Then testing will be carried out using moderated analysis smart PLS 3.0. The research results show that love of money and machiavellianism have a significant effect on tax consultants' ethical decision making, emotional intelligence has no effect on tax consultants' ethical decision making. Javanese culture moderates the relationship between love of money and machiavellianism, and emotional intelligence cannot be moderated by Javanese culture on the ethical decision making of tax consultants.
Good Corporate Governance dan Manajemen Laba Pada Kinerja Keuangan
Authors: Mahayadi Putu Satria , Setiawan Putu Ery
Published: January 2025

Financial performance is a measurement used by managers and investors to measure the level of productivity and financial soundness of a company. This study aims to examine the effect of good corporate governance and earnings management on the financial performance of state-owned companies listed on the IDX in 2019-2022. This research was conducted on 20 companies listed on the IDX in 2019-2022 by accessing the official website of the Indonesia Stock Exchange and the official website of each company. The sample in this study was determined by purposive sampling technique. Data were analyzed using multiple linear regression. The results of the analysis show that good corporate governance and earnings management have a positive effect on the financial performance of state-owned companies listed on the IDX in 2019-2022.
Determinants of QRIS Adoption Among Students: The Roles of Knowledge, Ease of Use, Financial Literacy, and Perceived Benefits
Authors: Indriani Rista , Valenty Yola Andesta , Atmoko Alfriadi Dwi
Published: January 2025

This study addresses the phenomenon of a significant increase in QRIS usage in DIY (Daerah Istimewa Yogyakarta), despite its suboptimal adoption. The research aims to examine the influence of knowledge, ease of use, financial literacy, and perceived benefits on QRIS usage among students in DIY. Primary data were collected through a questionnaire distributed using a random sampling technique, with a total sample of 200 respondents. The analysis was conducted using multiple linear regression. The results indicate that knowledge and perceived benefits have a positive and significant impact on QRIS usage among students in DIY. Conversely, ease of use and financial literacy exhibit a positive but statistically insignificant effect on QRIS usage. However, when analyzed simultaneously, knowledge, ease of use, financial literacy, and perceived benefits collectively have a positive and significant effect on QRIS usage among students in DIY. The findings of this study contribute to existing literature by providing insights into the factors influencing QRIS adoption. These results serve as a valuable reference for future research and can support initiatives aimed at optimizing the use of QRIS, particularly among students.
Impact of Professionalism, Good Corporate Governance Understanding, and Ethics on Auditor Performance in Bali
Authors: Ratnadewanti Prayoga Putu Indira , Sujana I Ketut
Published: January 2025

Auditor performance refers to the quality and quantity of the auditor's work in completing assigned tasks. The purpose of this study is to assess the impact of professionalism, understanding of good governance, and adherence to professional ethics on auditor performance. The research was conducted at the Bali Province BPKP Office, using a non-probability sampling technique. The final sample consisted of 53 respondents, and the data were analyzed using SEM-PLS. The results indicate that professionalism, understanding of good governance, and professional ethics positively influence auditor performance. This study aims to contribute to a deeper understanding of these factors and encourages auditors to uphold the principles of professionalism, good governance, and ethics to achieve optimal performance.
The Role of Cognitive Ease in the Utilization and Preparation of Accounting Information in SMEs
Authors: Ridhawati Rini , Suryantara Adhitya Bayu , Rizki Novia
Published: January 2025

Micro,  Small,  and  Medium  Enterprises  (MSMEs)  play  a  crucial  role  in  Indonesia’s economy,  particularly  in  job  creation  and  reducing  unemployment.  Despite  their significant contribution, MSMEs face a persistent challenge in the limited preparation of financial reports, which hampers their ability to assess and ensure financial performance with certainty. Addressing this issue, this study investigates the influence of cognitive ease—conceptualized through repeated experience and avoidance of cognitive strain—on the utilization and preparation of accounting information by MSMEs. The research focuses  on  400  MSMEs  in  Mataram  City,  employing  the  Partial  Least  Square  (PLS) method  with  SmartPLS  4.0  for  data  analysis.  The  findings  reveal  that  repeated experience exerts a significant positive effect on both the utilization and preparation of accounting   information.   In   contrast,   the   avoidance   of   cognitive   strain   does   not significantly  impact  the  utilization  of  accounting  information  but  demonstrates  a significant negative effect on its preparation. These results underscore the critical role of repeated  experience  in  improving  MSMEs’  accounting  practices,  suggesting  that consistent  engagement  with  accounting  processes  enhances  their  effectiveness.  The study highlights the need for targeted interventions to bolster cognitive familiarity with accounting tasks, paving the way for more reliable financial reporting among MSMEs.
Determinants of Economic Growth in Special Autonomous Regions: Does Capital Expenditure Important?
Authors: Afiska Rizki Linda
Published: January 2025

This study aims to examine the influence of balancing funds, special autonomy funds, and regional own-source revenues on economic growth,  with  capital  expenditure  as  an  intervening  variable.  A purposive sampling method was used, selecting three Indonesian provinces:  Aceh,  Papua,  and  West  Papua.  Data  analysis  was conducted using panel data regression and path analysis models.The results indicate that balancing funds and regional own-source revenues do not significantly influence capital expenditure, whereas special autonomy funds have a significant positive effect on capital expenditure.  Additionally,  balancing  funds,  specialautonomy funds, and regional own-source revenues directly have a significant positive effect on economic growth, while capital expenditure does not  significantly  impact  economic  growth.  Path  analysis  further reveals that capital expenditure does not mediate the relationship between  balancing funds, special autonomy funds, regional own-source revenues, and economic growth.
Bibliometric and Content Analysis of Research Developments related to Factors Affecting Tax Compliance in Indonesia
Authors: Astagina Naghi I Wayan Boby , Irawati Ira , Darto Darto
Published: January 2025

This research aims to identify trends and map research topics related to the factors influencing tax compliance, particularly in Indonesia. The goal is to gain a deeper understanding and identify potential research gaps for future studies. 23 articles are obtained from Scopus, after undergoing specific treatment, analyzed bibliometrically using VOS viewer visualization and content analysis. The results show that studies on the factors influencing tax compliance in Indonesia are relatively scarce. Frequently occurring keywords in the research include ‘tax compliance’, ‘tax awareness’, ‘e-filling’, and ‘tax sanctions’, while less frequent keywords include ‘perception of corruption’, ‘gender’, ‘religiosity’, ‘uli'l-amr’, ‘social norms’, ‘traditional approach’, ‘millennials’, and ‘modernization of tax administration’. A hermeneutic content analysis yielded 4 clusters of factors influencing compliance, those originating from the taxpayer, environment, government, and religiosity. Variations in keywords, journal databases, and comparisons with other countries can provide suggestions for further research development.
Tax Havens, Foreign Ownership, and Transfer Pricing: The Moderating Role of Good Corporate Governance
Authors: Azis Siti Nafisah
Published: January 2025

This study investigates the influence of tax havens and foreign ownership on transfer pricing decisions, with a focus on the moderating role of good corporate governance. The research sample consists of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The purposive sampling method was employed, resulting in a sample size of 27 companies, or 108 observations. Data analysis was conducted using Moderated Regression Analysis (MRA). The findings reveal that both tax havens and foreign ownership positively influence transfer pricing decisions. Additionally, good corporate governance moderates the relationship between tax havens and transfer pricing decisions, but it does not moderate the relationship between foreign ownership and transfer pricing decisions. This study contributes to the academic discourse on international tax policies and transfer pricing regulations. It also advances contemporary management accounting theory by providing insights into the interplay between tax strategies, ownership structures, and corporate governance mechanisms in influencing transfer pricing decisions.
Assessing User Perceptions of Tax Audit Desktop Applications: A Technology Acceptance Model (TAM) Perspective
Authors: Harjanto Agus , Nuryanah Siti
Published: January 2025

The Directorate General of Taxes (DGT) has undertaken a digital transformation initiative by introducing the Desktop Pemeriksaan (Derik) application to enhance the effectiveness and efficiency of tax audits. This study aims to evaluate the performance of the Derik application from the perspective of its users, utilizing the Technology Acceptance Model (TAM) as the theoretical framework. A mixed-methods approach was employed, adopting a concurrent triangulation design to integrate qualitative and quantitative data, thereby providing a comprehensive understanding of user perceptions. The quantitative data were collected through a survey involving 1,859 respondents, while qualitative insights were gathered through in-depth interviews with eight informants. The interviews explored key aspects such as ease of use, perceived benefits, and challenges encountered by users. Data analysis was conducted using descriptive statistical methods for the quantitative findings and thematic analysis for the qualitative data. The results indicate that while the Derik application meets the criteria for perceived ease of use and perceived usefulness, several constraints hinder its optimal utilization. Based on user feedback, this study offers practical recommendations for improving the application’s functionality in future iterations. The findings contribute to the literature by providing actionable insights and serve as a valuable reference for DGT in advancing the development of the Derik application.
Developing an Accounting Application to Streamline Financial Statement Preparation for MSMEs
Authors: Nugraha Leonardo Gilang Indra , Kartikasari Dewi , Zega Imanuel
Published: January 2025

The primary objective of this research is to support MSME stakeholders in preparing financial reports using the MSME E-Account application. A quantitative descriptive approach was employed, incorporating observation and surveys as data collection methods. The MSME E-Account application has been designed in alignment with the SAK EMKM framework, ensuring compliance with established standards for micro, small, and medium enterprises. This application simplifies the process of financial reporting by enabling automatic data recording, which enhances the accuracy and efficiency of financial management. By reducing errors in recording and calculation, the application not only saves time but also facilitates business analysis, ultimately supporting business growth. It is particularly beneficial for MSME practitioners across various sectors, including those without a formal accounting education, as it offers a user-friendly, flexible, and accessible interface suitable for diverse industries. The research highlights the significant contribution of the MSME E-Account application in fostering the development and progression of MSME businesses. By streamlining workflows, the application ensures a more efficient data entry process, enabling users to manage financial records with minimal effort. Furthermore, comprehensive testing of the application confirms that all its features operate effectively, underscoring its reliability as a tool for financial management in the MSME sector.
PENGARUH E-WOM DAN BRAND IMAGE INSTAGRAM TMII JAKARTA TERHADAP KEPUTUSAN BERKUNJUNG
Authors: Malia Sudarno Putri Del , Mahadewi NPE. , Agus Wikanatha Sagita Putu
Published: January 2025

Nowadays, with the rapid development of technology, everyone has the ability to access the internet quickly, especially when planning a tour. Through brand image information uploaded via social media, there will be electronic word of mouth (e-wom) which makes it easier for prospective tourists to determine their tour. This study aims to determine the effect of electronic word of mouth and brand image on the decision to visit domestic tourists to Taman Mini Indonesia Indah. In this study, to determine the sample using purposive sampling method with a sample of 100 respondents. In this study, data collection techniques using observation, interviews, questionnaires, documentation and literature studies. The data analysis used is descriptive quantitative with multiple linear regression analysis with the help of SPSS software version 25.0. The results of this study indicate that: (1) electronic word of mouth has a positive and significant effect on the decision to visit domestic tourists to Taman Mini Indonesia Indah. (2) Brand Image also has a positive and significant effect on the decision to visit domestic tourists to Taman Mini Indonesia Indah. (3) electronic word of mouth and brand image influence the decision to visit Indonesian tourists to Taman Mini Indonesia Indah.
EFEKTIVITAS PELATIHAN DAN INTERNSHIP OTC BALI UNTUK KOMPETENSI TENAGA KERJA PARIWISATA
Authors: Redyanti PEP. , Sudiarta I Nyoman , Sasrawan Mananda IGPB.
Published: January 2025

The growth of the tourism sector has led to an increase in demand for qualified and skilled labor. Vocational Education and Training Institutions (LPK) have a strategic role in building competent human resources. Overseas Training Center (OTC) Bali Gianyar International Tourism and Cruise Line College as a job training institution, especially in the field of tourism supports the government's efforts to improve the quality of human resources by providing a variety of job training programs in Bali. The purpose of this study is to evaluate the effectiveness of training and internship programs implemented by OTC Bali Gianyar as an effort to improve the competence of the workforce in the tourism sector and analyze the challenges faced by OTC Bali Gianyar in implementing the program. This research uses quantitative and qualitative methods (mix method) with concurrent embedded model, where quantitative and qualitative data are used simultaneously / together, but the weight of the method is different. Data were collected using questionnaire and interview techniques. Respondents in this study were 97 respondents who met the criteria as alumni of OTC Bali Gianyar. The data results were formulated and tested using Multiple Linear Regression Analysis. While qualitative analysis is taken from the interpretation of data by providing information and explanations. The results showed that training and internship programs have a high level of effectiveness in improving workforce competence.
KARAKTERISTIK DAN MOTIVASI WISATAWAN NUSANTARA BERWISATA KULINER DI UBUD, BALI
Authors: Intan Diah Angreni Ni Putu , Wijaya NMS. , Citra Juwitasari W.
Published: January 2025

Ubud is the first destination to have branding as a UNWTO standard culinary tourism destination with the best endorsers in the world for the tourism sector. The research objective is related to the motivations and characteristics of domestic tourists undertaking culinary tourism in Ubud, Bali, to provide a deeper view of market segments and consumer preferences. These can include food tours, cooking classes, food festivals and interactions with local communities, all of which can increase a destination's appeal. The sampling technique uses a purposive sampling technique by distributing 100 questionnaires to domestic tourists who will, are currently and have already gone on culinary tourism in Ubud. This research uses quantitative descriptive research methods. Data that has been processed will use a Likert scale and then be presented in the form of numbers. Based on research results, domestic tourists who undertake culinary tourism in Ubud are dominated by tourists from the Java region (54%) are male (52%) aged 15-30 years (90%) have a high school/vocational school education (51%) are unmarried (84%) not yet working (50%) social media information sources (76%) with an average expenditure of IDR 150,000 – IDR 500,000 (56%). The motivation of domestic tourists to undertake culinary tourism is dominated by the motivation to try new food (average score 4.10), relax, and enjoy a balance between quality and price (average score 4.0), as well as social and interpersonal factors (average score- average 3.65).
STRATEGI PEMASARAN EVENT MAKEPUNG, JEMBRANA
Authors: Ratna Dewi Ni Ketut , Sendra I Made , Kristianto Yohanes
Published: January 2025

This study aims to determine the internal and external factors that influence the Makepung Regent Cup Event as a cultural tourism attraction to obtain the right marketing strategy. This research uses the concept of the 4P marketing mix (Product, Price, Place, Promotion). The method used in this research is descriptive qualitative with a SWOT approach and described using a SWOT matrix. The data collection techniques used in this research are literature study, interviews, observation and documentation. The informant determination technique used is purposive sampling.The results of this study are as follows; 4P marketing mix, the products offered are cultural tourism, there are no special rates for tourists, the location of the circuit is classified as strategic, promotional efforts are carried out by advertising, direct promotion and sales promotion. The results of the SWOT analysis created a marketing strategy, namely: (1) SO strategy: Optimizing promotion through print media and utilizing social media by creating interesting content, (2) ST strategy: Maintaining the concept and uniqueness that is owned and the second strategy is maintaining local wisdom and community empowerment, (3) WO Strategy: Holding a special exhibition for the Makepung Event by modifying the beating tools used and by optimizing the quality of human resources in managing tourism opportunities, (4) WT strategy: Optimizing collaboration with stakeholders, and the second strategy is to improve supporting facilities in the circuit area.
FAKTOR MOTIVASI WISATAWAN NUSANTARA MILENIAL MENGINAP DI BOBOCABIN KINTAMANI
Authors: Riadi Sugita Putra I Komang , Indrawati Yayu , Dewi LGLK.
Published: January 2025

Bobocabin Kintamani is one of 103 active accommodations in Kintamani (2021), and was named number 2 of 11 campsites in Kintamani by Tripadvisor (2024). Based on visit data in January 2023-March 2024, 1,177 tourists stayed at Bobocabin Kintamani, and this was dominated by millennial domestic tourists. This research aims to determine the factors that motivate millennial domestic tourists to stay at Bobocabin Kintamani. The sample for this research was 100 millennial domestic tourists who had stayed at Bobocabin Kintamani. Data collection techniques were carried out using observation, questionnaires, interviews, literature study, and documentation. Data analysis techniques using factor analysis using the SPSS for Windows Version 29.0.2.0 program. The characteristics of the respondents were dominated by tourists from DKI Jakarta, female, aged 24-28 years, unmarried, Bachelor's degree (S1), profession as a private employee, expenditure range of IDR 1,000,000-2,000,000 (40%) and IDR 2,001. 000-3,000,000 (40%), visit only once with a visit duration of 1-2 days, and use a car. The results of factor analysis show that there are eight factors that encourage millennial domestic tourists, namely (1) Self Fulfillment and Social Interaction, (2) Family Bonds, (3) Wish Fulfillment, (4) Prestige, (5) Romance Moment, (6) Escape from Routine and Having Fun, (7) Relationship, (8) Novelty Seeking. As well as three factors that attract millennial domestic tourists, namely (1) Services, Facilities and Location, (2) Static Factor, (3) Information. The most dominant factor driving the motivation of millennial domestic tourists to stay at Bobocabin Kintamani is the "Self Fulfillment and Social Interaction" factor. Meanwhile, the dominant factor that attracts the motivation of millennial domestic tourists to stay at Bobocabin Kintamani is the "Services, Facilities and Location" factor.