Ilomata International Journal of Tax and Accounting
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Analysis of the Influence of the Ability to Prepare Financial Reports, Financial Literacy and Financial Inclusion on the Financial Performance of MSMES
Full text linkImproving community welfare can be achieved by improving the performance of small and medium scale businesses because MSMEs can be a forum for the majority of society to meet their needs. This research aims to analyze the influence of the ability to prepare financial reports, financial literacy and financial inclusion on the financial performance of MSMES. This research was descriptive research. This research is classified as quantitative research by utilizing data obtained from 100 respondents consisting of MSME units. The data collection stage was carried out with instruments in the form of questionnaires and tests. The results of the analysis show that the ability to prepare financial reports, financial literacy, and financial inclusion partially have a positive and significant influence on the financial performance of MSMEs. Another interesting finding is that the analysis carried out simultaneously shows that the ability to prepare financial reports, financial literacy, and financial inclusion have simultaneously significant positive influence on the financial performance of MSMEs in Medan City. The results of this research are very important for assessing the situation and future prospects of MSMEs in this country. The implications of this research encourage the development of strategies and policies that can improve the ability to prepare financial reports, optimize financial literacy, financial inclusion and encourage MSME financial management behavior so that it can improve the financial performance of MSMEs, which in turn will improve the welfare and sustainable growth of the MSME sector
The Impact of Forensic Skills on Fraud Detection in Federal Government Agencies in Nigeria
Full text linkFraud in Nigerian federal government agencies is a persistent issue. This study explores the impact of forensic skills on fraud detection within these agencies, building upon the established connection between forensic accounting and its effectiveness in uncovering fraudulent activity. To achieve this, we investigated the impact of forensic and audit skills on fraud detection in the federal government agencies in Nigeria, identifying its implications on government resources. The focus was on all the federal government ministries and agencies in Abuja (the Federal Capital Territory). With the stratified random sampling, a sample size of 100 was selected. The non-experimental research approach was adopted in the collection and analysis of data with the Ordinary Least Square (OLS) and Regression analysis used to interpret the data. The results of the findings indicated that no significant relationship exists between forensic skills and fraud detection (where the p-value of 0.507 > 0.05 significant level), and the existence of a significant relationship between audit skills and fraud detection in federal government agencies (with a p-value of 0.000 < 0.05 level of significance). This study recommends increased investment in personnel with forensic and audit skills as a course of action to strengthen fraud detection efforts and improve financial accountability in federal government agencies in Nigeria
The Application of Government Accounting Standards and Quality of Financial Reports on the Accountability Financial Performance
Full text linkThis research aims to see the effect of implementing Government Accounting Standards and the Quality of Financial Reports on the Accountability of Financial Peformance of the Tanjungpinang City Government. The population in the study was 99 respondents and a research sample of 50 respondents was obtained using the slovin formula with a tolerance level of 10%.The research method used is a quantitative research method. The type of data used is primary data, the data collection technique uses a questionnaire with a likert scale, and the data is processed using the JASP statistical application version 0.17.2.1. The results of the analysis show that all variables have partial or simultaneous influence, seen from all variables, the calculated t is greater than the t table, and the calculated f is greater than the f table, with an overall influence of 74,5% and the remaining 25,5% is influenced bye other variables outside this research
Mapping Green Tax Research Trends: A Bibliometric Analysis Study
Full text linkA green tax is a type of tax that is applied to reduce the amount of pollution and preserve the green environment. This research focuses on the results of mapping research articles on the topic of green taxes from Scopus-indexed international journal literature Q1 (quartile 1) to Q4 (quartile 4) for the period 2015-2024. The purpose of this research is to examine more deeply about green tax research with a bibliometric analysis study focusing on the subject areas of environmental science, energy, economics, econometrics and finance, social sciences, engineering, business management and accounting, computer science. This research uses a descriptive quantitative approach with simple statistical analysis on bibliometric analysis. Bibliometric analysis is used to know future research trends on green taxes. This research also includes visualization analysis results from data processing results with Vosviewer. The results of the study have found 182 articles from Scopus-indexed journals Q1 (quartile 1) to Q4 (quartile 4). The contribution of this research is that it can provide future directions in determining innovative green tax design and distribution effect analysis and provide insights that have value for policymakers in sustainable development
The Impact of Corporate Governance in Indonesia's Biggest Banks on Accounting Conservatism Through Audit Quality
Full text linkBanks are typically linked with conservative accounting practises due to the handling of big assets. This study investigates how company governance impacts accounting conservatism by focusing on audit quality. The analysis involves the independent variable corporate governance, the intervening variable audit quality, and the dependent variable accounting conservatism. This study focused on the 10 largest banks in Indonesia that were listed on the Indonesian stock exchange from 2015 to 2020. Using purposive sampling, 9 banks were selected for the study. Data collection was conducted using secondary data, the statistical method used was path analysis. This study's findings suggest that corporate governance has a negative impact on audit quality and accounting conservatism. Corporate governance negatively affects audit quality and through audit quality affects accounting conservatism
The Determinants of Mobile E-Wallet Adoption Across Generation, A Lesson Learned From Indonesia
Full text linkThe use of e-wallets has an impact on the ease of transactions. Various kinds of transactions can be done through this application. However, despite the convenience offered, e-wallet adoption remains low. This study aims to determine what factors influence the determinants of mobile e-wallet adoption across generations in Indonesia. The study was investigated using a composite model based on the diffusion of innovation theory (DIT), technology acceptance model (TAM) and information system success model (ISSM). Data was collected from 200 e-wallet users in West Nusa Tenggara province and analyzed using multiple linear regression (PLS-SEM). The results showed that the use of e-wallets was not affected by observability, relative advantage, information quality and system quality. Ease of use and perceived usefulness have a positive impact on the decision to use e-wallets in Indonesia. The results of this study are very important to assess the situation and prospects of e-wallets in Indonesia. The results of this study offer significant insights for policy makers and e-wallet service providers to develop appropriate strategies to increase e-wallet users in Indonesia
Boosting Corporate Performance: Green Accounting and Audit Quality Synergy
Full text linkThis study aims to explore the impact of green accounting and audit quality on company performance in property and real estate companies listed in 2021–2022. This study used the purposive sampling method, observing 138 observations from 69 companies. This study uses 91 GRI G4 Framework criteria statements to assess the level of green accounting disclosure. Corporate performance in this study is measured by ROA, ROE, and NPM. The results of this study, based on statistical data, show that green accounting only has a significant positive effect on NPM. The results of the audit quality effect on ROA, ROE, and NPM indicate that the effect was positive and insignificant. Based on this study indicates that the effect of green accounting is only seen in NPM, for that in the future there should be more companies that voluntarily make corporate sustainability reports
Implementation of Tax Incentives on Issuers' Financial Ratios: Reduction and Reaction
Full text linkThis study aims to analyze whether the implementation of reduction (deduction) of tax incentives has or does not have a reaction (influence) on the financial ratio (ROE) of shares of IDX issuers LQ45 Index during the COVID-19 outbreak in 2022. The study employs a hypothesis testing approach with classical assumption tests and simple regression analysis, focusing on secondary data from the LQ45 index during the 2022 Covid-19 outbreak. It examined a population of 45, using 36 samples that met specific criteria. A simple linear analysis model was used to investigate the impact, if any, of tax incentive reductions on the financial ratio (ROE) of the issuers' stocks. This study, which uses simple regression analysis, reveals that the implementation of tax incentive reductions made by the Indonesian government does not react (influence) on the financial ratio (ROE) of IDX-listed stocks in the LQ45 Index during the COVID-19 outbreak in 2022. The study suggests that the Indonesian government's tax incentive reductions may not impact the financial ratios (ROE) of companies listed on the IDX, particularly in the LQ45 Index during the Covid-19 outbreak in 2022. This lack of impact is attributed to companies not utilizing these incentives, possibly due to insufficient awareness of their benefits and challenging criteria set by the government for obtaining these incentives. Despite common beliefs that tax incentives can influence financial performance, this study indicates they might not significantly affect the financial ratios of these companies. The real implications is research indicates that the Indonesian government's reduction of tax incentives did not elicit a response in the financial ratio (ROE) of shares issued by LQ45 Index companies on the Indonesia Stock Exchange during the Covid-19 outbreak in 2022. This suggests that the implementation of tax incentive cuts by the Indonesian government had no impact on the financial ratio (ROE) of LQ45 issuer shares during the Covid-19 outbreak in 2022, based on a sample size of 36
The Effect of Corporate Governance, Green Accounting and Leverage on Company Profitability on Pefindo I-Grade Index
Full text linkProfitability plays an important role in reflecting a company's performance in generating profits. Therefore, this study was conducted to demonstrate the effects of corporate governance, green accounting, and leverage on company profitability. This study utilizes a quantitative approach with secondary data. The research population comprises companies listed on the Pefindo I-Grade Index. The sample size is 30 companies over a 5-year period, resulting in 150 samples. Over a period of five years, data was collected from various companies, resulting in a total of 150 samples. A regression analysis was conducted, and the findings from this test indicate that corporate governance and green accounting do not have impact on company profitability, whereas the leverage ratio has a negative and significant effect on company profitability
Economic Growth Model with Regional Expenditure as a Moderation Variable: Scale in Berau Regency
Full text linkThe motivation of this paper aims to investigate the relationship between local taxes, DAU, and DBH on the economic growth of Berau Regency. Apart from that, the paper also identifies the relationship between regional taxes, DAU, and DBH on economic growth which interacts with regional expenditure in Berau Regency. Government revenue is an important instrument for regions to foster economic growth. At the same time, government spending is used as a fiscal support to review the degree of budget absorption. With surplus revenue performance, it will generate financing which also plays a vital function in boosting economic growth. Secondary data for 2013–2022 was collected from government budget documents. Then, the data is tabulated using a time-series linear regression model with moderating variables. The statistical output finds that regional taxes and DBH have a negative effect on economic growth. However, DAU actually has a positive effect on economic growth. Uniquely, the interaction between regional taxes and DAU which is moderated by regional spending has a positive influence on economic growth. Then, regional spending plays a negative role in the relationship between DBH and economic growth. Future implications of considering practical regulations that do not only depend on income from the DAU side, but must focus on the existence of regional taxes in Berau Regency. By optimizing regional taxes, it also allows for a large fiscal gap in terms of regional spending. Financing the development of Berau Regency requires adequate expenditure allocation