Jurnal Keberlanjutan (Journal of Sustainability)
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Analysis of Merchandise Inventory Accounting Treatment Based on SAK EMKM at UMKM Ayakh Ugan Baturaja
Get PDFThis study examines the recording and valuation of merchandise inventory at UMKM Ayakh Ugan Baturaja. Data were obtained through interviews and company documentation. The findings reveal that the enterprise has not implemented an inventory recording system or valuation method in line with generally accepted accounting standards. Inventory transactions are recorded simply in goods-in and goods-out logs, without a formal system, and the ending inventory is valued by multiplying the last purchase price by the remaining units, which does not reflect the actual financial position. Comparative calculations using FIFO (First In, First Out) and Weighted Average methods show that the gross profit reported by the company is higher than the results obtained using these standard methods. The study recommends adopting a perpetual inventory system to monitor ending inventory in real time and applying the FIFO method for inventory valuation, as it is simple, practical, and produces a higher gross profit. Implementing these recommendations will improve the accuracy and reliability of financial reporting for the enterprise
The Effect of Earnings Management and Tax Planning on Firm Value Moderated by Earnings Persistence
Get PDFThis study examines the effect of earnings management and tax planning on firm value, with earnings persistence as a moderating variable, in consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative observational design, the research is based on secondary data from annual financial statements, comprising 113 observations selected through purposive sampling. Earnings management was measured by the Modified Jones Model, tax planning by the Effective Tax Rate (ETR), firm value by Tobin’s Q, and earnings persistence by changes in pre-tax income relative to total assets. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS 26. The results reveal that both earnings management and tax planning significantly and negatively affect firm value, while earnings persistence has no significant effect and fails to moderate these relationships. The study’s novelty lies in employing earnings persistence as a moderating variable, which enriches the existing literature on firm value determinants. These findings reinforce signaling theory, suggesting that opportunistic managerial practices diminish market perception. The implications offer valuable insights for managers, investors, and regulators in assessing financial reporting quality and corporate governance
Determinants of Stock Prices of Basic Materials Sector Manufacturing Companies Listed on The Indonesian Stock Exchange
Get PDFThis study aims to analyze the effects of Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Earnings per Share (EPS) on stock prices of manufacturing companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during 2022–2024. A quantitative approach with multiple linear regression was employed. The sample was determined using purposive sampling, resulting in 35 firms observed over three years, for a total of 105 firm-year observations. The study uses secondary data drawn from annual reports published on the official IDX website. This study examines the effects of ROA, ROE, DER, and EPS on the stock prices of basic materials manufacturing issuers listed on the IDX over 2022–2024, using a quantitative approach and multiple linear regression. The model satisfies OLS prerequisites (normal residuals, no multicollinearity or heteroskedasticity, and no autocorrelation after correction), allowing for valid inferential interpretation. The results show that EPS has a positive and significant effect on stock prices, while ROA, ROE, and DER have no significant effect
Challenges and Strategies for Implementing Qualified Refundable Tax Credit in Indonesia
Get PDFThis study aims to analyze the policy-making process, challenges, and implementation strategies of the Qualified Refundable Tax Credit (QRTC) in Indonesia. The theories used are public policy, public policy implementation, and global minimum tax. The research method used is qualitative with a narrative approach. Primary data sources were obtained through interviews with policy makers, academics, and tax practitioners. Secondary data sources were obtained through literature reviews. The results of this study indicate that the Qualified Refundable Tax Credit is implemented as an addition to GloBE profits, so it is not very significant in reducing effective tax rates. The challenges and strategies for implementing the Qualified Refundable Tax Credit consist of communication, resources, disposition, and bureaucratic structure aspects. This study can be used as input for policymakers in implementing the Qualified Refundable Tax Credit in Indonesia
Determinants of Tax Revenue Through the Effectiveness of Tax Audit as an Intervening Variable
Get PDFThe contribution of tax audit results to tax revenue in Timor-Leste remains very low, averaging only 3.25% over the past four years. This has prompted further analysis of the factors determining the effectiveness of tax audits in order to enhance tax revenue. The study employs a survey approach using questionnaires as the data collection instrument and applies Partial Least Squares–Structural Equation Modeling (PLS/SEM) for analysis. The independent variables include the quality of tax auditors, the quantity of tax auditors, facilities and infrastructure, and financial compensation. The mediating variable is tax audit effectiveness, and the dependent variable is tax revenue. Results from direct effect testing show that the variables of auditor quality and facilities/infrastructure have a positive but insignificant effect on tax revenue. Meanwhile, the quantity of tax auditors and their financial compensation has a negative but insignificant effect on tax revenue. However, the effectiveness of tax audits has a significant positive effect on tax revenue. The indirect effect analysis reveals that auditor quality, auditor quantity, and financial compensation—through tax audit effectiveness—have a significant positive influence on tax revenue, whereas facilities and infrastructure have a positive but insignificant effect
The Influence of TLRHP on the Level of Government Compliance in LKPD Disclosures: a Study in Districts/Cities in Central Sulawesi Province
Get PDFThe research aims to see the effect of follow-up recommendations from audit results on compliance in disclosing local government financial reports. Using a quantitative approach, the secondary data comes from the Ministry of Finance and BPK RI regarding follow-up to audit recommendations in 2018-2022. Data analysis was carried out using the PLS SEM method using WarpPLS 7.0. The research results show that follow-up to audit recommendations has a positive and significant effect on government compliance and strengthens the relationship in the disclosure of regional government financial reports, with path coefficients of 0.27 and 0.26, respectively. The R² value of 0.23 indicates that the two variables explain 23% of the variability in compliance levels. Model fit testing shows valid results, with all model indices meeting the fit criteria. The research results reveal that the Follow-up to Audit Result Recommendations (TLRHP) has a positive and significant influence on the Level of Compliance (TKPTHN) and strengthens the Disclosure of Regional Government Financial Reports (PLKPD). Implementation of audit recommendations and transparency of financial management is critical to increase regional government accountability. Although these variables explain 23% of the variation in compliance, other factors still contribute. This research suggests a qualitative approach for further studies to explore the relationship between audit and compliance and the impact of monitoring systems on corruption prevention
Analysis of Annual SPT Reporting on Final Income From Construction Services at PT Parama Murti
Get PDFTax Return (SPT) is a letter used by taxpayers to report tax calculations and payments, taxable and non-taxable objects, and assets and liabilities according to the provisions of tax laws and regulations. This study aims to analyze the reporting of the Annual Tax Return (SPT) carried out by PT Parama Murti whether it is in accordance with Law No. 7 of 2021 concerning Harmonization of Tax Regulations. The type of research used is qualitative research with the research method used is a descriptive method whose data is obtained from interviews and documentation. The results of this study indicate that the reporting of the Annual SPT carried out is not fully in accordance with the applicable laws and regulations, where in the reporting of the Annual SPT there are attachments that are not made by the company and errors in the preparation of the SPT cause the submission of the SPT to be considered incomplete
Environmental Management Accounting, Carbon Disclosure Emission, and Their Effects on Environmental Performance with Green Competitive Advantage as a Moderating Variable
Get PDFThis study aims to determine whether Environmental Management Accounting, Carbon Emission Disclosure affects the Environmental Performance by using Green Competitive Advantage as a moderating variable. Respondents in this study were 45 respondents. Analysis Method using Moderate Regression Analysis. The results showed that Environmental Management Accounting had no effect on Environmental Performance. Carbon Emission Disclousure affects Environmental Performance. Green Competitive Advantage has not been proven to moderate the influence of Environmental Management Accounting on Environmental Performance. Green Competitive Advantage has not been proven to moderate the effect of Carbon Emission Disclosure on environmental performance
Implementation of the Food Cluster Development Policy in East Nusa Tenggara Province by Bank Indonesia
Get PDFThe objective of this research is to analyze the implementation of the food security cluster development policy in East Nusa Tenggara Province, as well as the impact of Bank Indonesia's food security cluster development policy on improving food security in East Nusa Tenggara Province. The study used a qualitative approach, with informants selected purposively. The results indicate that the policy's content is strongly oriented towards the interests of the target groups, namely farmers, fishermen, and livestock breeders involved in volatile food commodities. This policy is also designed to generate collective benefits in the form of increased productivity, income, and food price stability. In the context of implementation, the influence of local power, the interests of actors, institutional characteristics, and the level of compliance and responsiveness of implementers also influence the variation in results between clusters. Meanwhile, the impact of the policy on three food clusters in NTT showed positive and significant results. The GS. Organik cluster, which operates in the horticulture sector, has successfully implemented digital farming technology through the Jinawi tool. This tool is used to measure soil pH and nutrient content (N, P, K), thus enabling precise and appropriate fertilization according to plant needs. The implementation of PADG Number 21/51/PADG/INTERN/2019 in East Nusa Tenggara Province has fulfilled the essential elements of an effective policy implementation framework. This policy was not only designed with a strong normative and operational foundation, but also implemented with a collaborative and data-driven approach
The Mediating Effect of Profitability on the Influence of Capital Structure on Firm Value (An Empirical Study on Technology Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2023 Period)
Get PDFThis research investigates the impact of capital structure on firm value, with profitability serving as a mediating variable, focusing on technology sector firms listed on the Indonesia Stock Exchange between 2015 and 2023. The variables in this study are operationalized using specific indicators: firm value is assessed through the Price to Book Value (PBV), capital structure is measured by the Debt to Equity Ratio (DER), and profitability is represented by Return on Equity (ROE). The study population consists of all technology sector firms listed on the IDX during the stated period, selected using purposive sampling. Data analysis involves descriptive statistics, classical assumption testing, hypothesis testing (t-test), path analysis, and the Sobel test for mediation. The results demonstrate that while capital structure does not exert a direct effect on firm value, it has a significant and favorable influence on profitability. Profitability, in turn, contributes positively to firm value. Additionally, profitability acts as a key intermediary, bridging the relationship between capital structure and firm value