https://jurnal.polibatam.ac.id/index.php/JAAT/issue/feed Journal of Applied Accounting and Taxation 2024-11-12T07:05:16+00:00 Nadia Fathurrahmi Lawita, B.Com., M.AccBIT [email protected] Open Journal Systems <p>Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, theoretical and practical articles. The JAAT is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration.</p> <p><strong>Accreditation Status</strong><br>JAAT has been <a title="Sinta indexed" href="http://sinta2.ristekdikti.go.id/journals/detail?id=3898" target="_blank" rel="noopener">Sinta indexed</a> and certificated as a Accredited Journal by Kementerian Riset, Teknologi, dan Pendidikan Tinggi Republik Indonesia based on <a title="SK No. 34/E/KPT/2018" href="http://arjuna.ristekdikti.go.id/files/berita/Salinan_SK_Peringkat_Akreditasi_Elektronik_Periode_III.pdf" target="_blank" rel="noopener">SK No. 34/E/KPT/2018</a> on December 10, 2018 valid from Vol 2 No 1 (2017) to Vol 6 No 2 (2021).</p> <p><a title="ISSN JAAT" href="http://u.lipi.go.id/1481186999"><em>e</em>-ISSN:&nbsp;2548-9925</a></p> https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/6710 Capturing The Evolution of Research Trends In Tax Corruption: A Bibliometric Approach 2024-10-31T08:12:44+00:00 Muhamad Subhi Apriantoro [email protected] Ardila Amelia Putri [email protected] Rozi Irfan Rosyadhi [email protected] <p><em>This study aims to understand</em><em> the evolution of publications about tax corruption and its impact on tax payments in society. In preparing this research, bibliometric analysis techniques were used to explore all publications indexed in the Scopus database on tax and corruption from 1883 to 2023. The required data was then analyzed using Excel and R. Meanwhile. Visual analysis was done on keywords and quotations. Documents simultaneously using VOSviewer. The author found 950 publications that matched the specified function, subject, and criteria. This research shows an annual growth rate of 9.22%, with the most publications on taxes and corruption in 2022. The United States is the country that contributes the most publications with affiliation to The World Bank USA. Fjeldstad, OH, became the most prolific writer on taxes and corruption. The bibliometric analysis carried out was limited to Scopus data. Other national and international databases should have been taken into account in this study. This research presents a brief overview of the literature that is accessible to researchers working in economics and provides recommendations for future research.</em></p> 2024-10-31T00:00:00+00:00 ##submission.copyrightStatement## https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/7281 REVEALING THE KEY TO FINANCIAL STABILITY DURING THE COVID-19 CRISIS 2024-10-31T08:12:44+00:00 Eogenie Lakilaki [email protected] Annisa Syaqbania [email protected] Rizki Amelia [email protected] <p><em>The Covid-19 pandemic has caused a significant shock to the financial sector, affecting the performance and stability of financial institutions. This study aims to analyze the effect of the Loan to Deposit Ratio (LDR), capital adequacy, and credit risk on financial stability during the Covid-19 pandemic. The sample 18 banking sector companies listed on the Indonesia Stock Exchange during the 2020-2022 period. This research method uses relevant and reliable data from the banking sector companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic period. Data analysis was performed using statistical regression techniques to identify the relationship between the variables studied. The results of this study are expected to provide further understanding of how changes in the Loan to Deposit Ratio, capital adequacy, and credit risk impact financial stability during the Covid-19 pandemic. The results of this study prove that the loan to deposit ratio and capital adequacy has a positive effect on the on the financial stability. While the credit risk have a negative effect on the financial stability. The implications of this research can be a guide for financial authorities and related institutions in making policies to maintain financial stability in the midst of a pandemic crisis.</em></p> <p>Keywords: <em>Capital Adequacy Ratio, Financial Stability, Loan Deposit to Ratio, Non-Performing Loans</em></p> <p>&nbsp;</p> 2024-10-31T07:11:47+00:00 ##submission.copyrightStatement## https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/7327 Recovery or Illusion? Assessing Corporate Performance and Investor Views in the Aftermath of Crisis 2024-10-31T08:12:45+00:00 Resi Ariyasa Qadri [email protected] Maureen Novita Jawak [email protected] <p>This research is dedicated to examining the pre-and-post impact of the COVID-19 pandemic on the financial outcomes and market perceptions within the consumer goods industry, specifically focusing on the food and beverage segment. Employing a purposive sampling strategy for data collection and difference testing methods for analysis, this study adopts a quantitative approach to fulfill its objectives. The analysis incorporated a final sample comprising 15 companies within the food and beverage sector. Market perception was assessed using Tobin's Q ratio, while financial performance was evaluated through five distinct ratios. These ratios were subjected to an exhaustive examination utilizing both parametric and non-parametric difference tests. The empirical results reveal that, except for the debt ratio, which remained statistically unchanged, the other four ratios—current ratio, total assets turnover ratio, return on investment ratio, and earnings per share ratio—exhibited significant alterations pre-and-post-pandemic. Market valuation remained consistent across the temporal divide. This investigation contributes valuable insights into the financial health and market perceptions of companies, offering investors a refined basis for making informed decisions. Furthermore, this study underscores the applicability of signaling theory within the realm of accounting research.</p> 2024-10-31T07:16:09+00:00 ##submission.copyrightStatement## https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/7457 Overinvestment and Environmental, Social, and Governance (ESG) Performance 2024-10-31T08:12:46+00:00 Alis Akbar [email protected] <p>This study aims to examine the effect of overinvestment on environmental, social, and governance (ESG) performance. The purpose of this study, the formulation of the problem in this study is whether overinvestment affects environmental, social, and governance (ESG) performance. This study used Descriptive Statistical analysis, Linear Regression Analysis, and a Hypothesis Test consisting of a t-test, F Test, and R Square (Determination Coefficient). The population used in this study was a group of manufacturing companies listed on the Indonesia Stock Exchange (IDX), but only 29 companies were sampled in this study. Data is taken from 2020-2023. As a result, overinvestment, board size, ROA, and leverage significantly negatively affect ESG performance. However, sales growth has a significant positive effect on ESG performance. The real implication of this research is that it can be used as a consideration for companies in making decisions to improve corporate social responsibility so that companies with good ESG performance can be used as a review tool for investors in investing.</p> 2024-10-31T07:18:07+00:00 ##submission.copyrightStatement## https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/7579 Leading Indicators of Tax Revenue: Does Government Spending Matter? 2024-11-12T07:05:16+00:00 Artidiatun Adji [email protected] Diny Ghuzini [email protected] <p>Indonesia's tax ratio has shown a declining trend over the past fifteen years. Tax revenue is an essential component in the provision of public goods and services. Therefore, it is vital to empirically examine the leading indicators that determine tax revenues. One of the concepts underlying the determination of tax revenue is the spend-tax hypothesis. This hypothesis states that the fiscal authority will determine the level of government spending and tax revenues will be targeted accordingly. The objective of this study is to empirically examine the leading indicators of aggregate tax revenues and its components and whether government spending is a determinant. In developing the estimated model, this study utilizes existing literature and the results of focused group discussions conducted with the Directorate General of Budget, Indonesian Ministry of Finance. This study utilizes monthly data to be more accurate in identifying trend changes and to get better estimates for strategic long-term forecasting, as required by fiscal authorities. To capture information affecting tax revenue and to overcome spurious regression, this study uses Partial Adjustment and Autoregressive Models. Those are consistent with the nature of determination of government budget in Indonesia which considers the values of past variables. The estimates show that government expenditure is an essential variable affecting tax revenue and its components, implying that government spending encourages economic activity. Since government spending is the dominant variable in affecting tax revenue and its components, expansionary fiscal policy can be implemented to increase total tax revenue and&nbsp;its&nbsp;components.</p> 2024-10-31T07:20:04+00:00 ##submission.copyrightStatement## https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/8028 Break Even Point Analysis at Polibatam Store 2024-10-31T08:12:47+00:00 Nova Sabrina [email protected] <p>This study aims to evaluate the profitability, fixed costs, variable costs, and break-even point of the Polibatam Store selling clothing and accessories or merchandise. This research uses an analytical method by collecting financial data related to fixed costs, variable costs, and revenue. This research uses primary data. Meanwhile, price and sales data relevant to Polibatam Store. Based on the results of this study entitled Break Even Point Analysis at Polibatam Store, it can be concluded that Polibatam Store has determined the break-even point of Polibatam Store products. Polibatam Store sets a profit target of 40% and with a quantity of 370 units. The total capital for this category is Rp16,900,000 with sales revenue of Rp23,500,000 which results in a profit of Rp6,600,000. While the accessories or merchandise category includes totebags, notebooks, headscarves, brooches, and so on with total sales of Rp9,180,000 resulting in a profit of Rp2,620,000. But after doing the calculations, the researcher found that to break even, namely with income and expenses, Polibatam Store needs to add as many as 24 units. This research provides a comprehensive overview of the profitability, cost, and break-even analysis of the clothing and accessories sales business, as well as the time required to recover the initial business capital.</p> 2024-10-31T07:21:55+00:00 ##submission.copyrightStatement## https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/8064 THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE WITH PROFITABILITY AS AN INTERVENING VARIABLE 2024-10-31T08:12:48+00:00 Dewi Kusuma Wardani [email protected] Yohana Gabrielis Mura Maing [email protected] <p>This research aims to analyze the influence of corporate social responsibility on company performance with profitability as an intervening variable in mining companies listed on the Indonesia Stock Exchange (BEI). This research uses a descriptive quantitative approach with the research sample consisting of 21 mining companies listed on the IDX during the 2017-2022 period. The analytical method used is multiple regression analysis and path analysis. The research results show that corporate social responsibility has a positive effect on company performance, profitability has a positive effect on company performance, corporate social responsibility has a positive effect on profitability and profitability is proven to mediate the effect of corporate social responsibility on company performance.</p> 2024-10-31T07:23:53+00:00 ##submission.copyrightStatement## https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/7754 Tracing the Evolution of Blockchain in Accounting: A Bibliometric Analysis 2024-10-31T08:12:49+00:00 INDAH SYAFA'ATUL ULA [email protected] Totok Dewayanto [email protected] <p><strong>Abstract. </strong>Blockchain has emerged as a technology that will change the field of accounting. This technology offers unmatched transparency, security and efficiency in financial transactions and reporting. This research explores the potential of blockchain to revolutionize accounting practices, teaching in improving the accuracy, security and reflection of financial data.&nbsp; Using bibliometric analysis and PRISMA flow charts, this research analyzes trends and developments in blockchain research in the accounting field from 2019 to 2024. This research uses bibliometric analysis tools from R-Packages software and Biblioshiny WebInterface.&nbsp; This analysis is based on data from the Scopus database, identifying publication patterns, collaboration networks, and influential journals. This research uses the Technology-Organization-Environment (TOE) framework to understand the factors that influence the application of blockchain in accounting. By integrating bibliometric methods with the TOE framework, this research offers a detailed examination of blockchain's impact on accounting, as well as highlighting key areas for further research. These findings aim to support accounting professionals in effectively utilizing blockchain technology to improve operational efficiency and prevent fraud, as well as contribute to the wider adoption and integration of blockchain in the accounting field.</p> <p><em>Keywords: Blockchain, Accounting, Bibliometric Analysis, Scopus, R-Packages, Biblioshiny, Publication Trends, Citations.</em></p> 2024-10-31T07:25:40+00:00 ##submission.copyrightStatement## https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/8115 ANALYSIS OF THE EFFECT OF CARBON TAX ON FOSSIL FUELS AND RENEWABLE ENERGY IN EUROPEAN COUNTRIES IN THE PERIOD 1996 – 2022 2024-10-31T08:12:50+00:00 Satriawan adinugroho - [email protected] Diana - Airawaty [email protected] <p>This study aims to analyze the impact of carbon tax implementation on fossil fuel consumption and renewable energy development in European countries over the period 1996-2022. The increasing use of fossil fuels has become a global issue as their carbon emissions trigger climate change and other negative impacts. As a solution, renewable energy is seen as a cleaner and more environmentally friendly alternative. A carbon tax is implemented as one policy to encourage the transition to renewable energy by imposing a surcharge on fossil fuels based on the amount of carbon emissions produced. This study uses panel data to measure the effect of carbon tax on fossil fuel consumption and renewable energy use in European countries in the period 1996 - 2022. The results of the analysis show that the implementation of carbon tax has no significant effect on fossil fuel use but can increase the use of renewable energy in the sample countries. The findings provide important insights for Indonesian policymakers in designing carbon tax policies to support a more sustainable energy transformation.</p> 2024-10-31T07:27:39+00:00 ##submission.copyrightStatement## https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/8199 The Role of Intellectual Capital in Moderating the Effect of Operating Cash Ratio and Leverage on Financial Distress 2024-10-31T08:12:50+00:00 Ratieh Widhiastuti [email protected] Aulia Istna Karimah [email protected] <p>This study aims to analyze the direct and indirect effects of the operating cash ratio and leverage on financial distress with intellectual capital as a moderating variable. This study uses 240 analysis units from 48 property and real estate companies listed on the Indonesia Stock Exchange for 2018-2022. Data analysis uses descriptive statistical analysis and moderated regression analysis. The results of the study show that the operating cash ratio has a negative effect on financial distress. Leverage proxied by DAR has a positive impact on financial distress. Intellectual capital cannot moderate the negative effect of the operating cash ratio on financial distress but can weaken the positive impact of leverage on financial distress. This study provides implications for company management to pay attention to the management of the operating cash ratio and leverage, as well as ensuring that the utilization of intellectual capital functions optimally to reduce the risk of financial distress.</p> 2024-10-31T07:29:41+00:00 ##submission.copyrightStatement## https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/8274 CEO Characteristics and Green Innovation: A Systematic Literature Review 2024-10-31T08:12:51+00:00 Nurul Fitriani [email protected] Selma Putri Safira [email protected] Putri Dwi Aprilia Nur Khasanah [email protected] Yulianti Raharjo [email protected] <p>This study employs a systematic literature analysis to identify research gaps and opportunities on the influence of CEO qualities on green innovation. By critically evaluating the shortcomings of current research and synthesizing pieces from reliable, Scopus-indexed journals, it adds to the body of knowledge on green innovation. The study's conclusions point out gaps in the literature, pointing out that prior studies have mainly concentrated on green innovation in industrialized countries—particularly China. Additional investigation is required to examine particular characteristics of CEOs, such as dualism, turnover, and other psychological attributes. Policymakers, practitioners, and academics can all profit from these insights.</p> 2024-10-31T07:31:28+00:00 ##submission.copyrightStatement## https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/8415 The Effect of Investigative Audit, Forensic Accounting and Whistleblowing System on Fraud Disclosure with Spiritual Intelligence as A Moderator 2024-10-31T08:12:51+00:00 Arham Rasyid Andi Kunna [email protected] Amiruddin Amiruddin [email protected] Aini Indijawati [email protected] <p>This study aims to analyze the effect of investigative audits, forensic accounting, and whistleblowing systems on fraud disclosure with the moderating role of spiritual intelligence. The population of this study were 118 auditors from the Representative Office of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. The purposive sampling method was used, selecting auditors with a minimum service period of 3 years, resulting in a sample of 74 people. A total of 69 returned questionnaires were successfully processed. The data were analyzed using (MRA) and processed with software (SPSS). The results showed that investigative audits, forensic accounting, and whistleblowing systems have a positive effect on fraud disclosure. In addition, spiritual intelligence moderates the effect of investigative audits and whistleblowing systems on fraud disclosure but does not moderate the effect of forensic accounting.</p> 2024-10-31T07:33:30+00:00 ##submission.copyrightStatement## https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/8583 Synergies and Conflicts: Examining the Effects of Mandatory Disclosure Rules on Corporate Governance Structures and Functions with Audit Committee as a Moderating Variable 2024-10-31T08:12:52+00:00 Dian Sulistyorini Wulandari [email protected] agus Fuadi [email protected] Diana Anggraeni [email protected] <p>This study explores the complex interactions between mandatory disclosure rules and corporate governance structures, focusing on the moderating role of audit committees. While mandatory disclosure rules aim to enhance transparency and accountability, their implementation can create both synergies and conflicts within corporate governance frameworks. This research examines how these regulations influence governance structures and functions, particularly regarding board dynamics, managerial behavior, and shareholder relations. By introducing the audit committee as a moderating variable, the study investigates whether its presence strengthens or mitigates the effects of mandatory disclosure on corporate governance effectiveness. The findings highlight the dual nature of these regulations—enhancing oversight in some instances while potentially creating friction in others. The study contributes to the ongoing discourse on corporate governance by offering insights into the balance between regulatory compliance and governance efficacy.</p> 2024-10-31T07:35:42+00:00 ##submission.copyrightStatement## https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/8582 Strategic Planning, Organizational Learning And Villages Own Enterprises Performance : Mediation of Organizational Sustainability 2024-10-31T08:12:53+00:00 Rizuan Rizuan [email protected] Yesi Mutia Basri [email protected] Novita Indrawati [email protected] <p>The study analyzes strategic planning, and organizational learning on villages own Enterprises (VOE) performance with organizational sustainability as a mediation. The population in this study was 136 VOE spread throughout Bengkalis Regency. The collection technique used a questionnaire distributed online via Google Forms. Respondents were VOE managers consisting of directors, secretaries, supervisors, and treasurers of VOE. In total, 424 respondents were part of the study. Testing using SEM PLS showed that strategic planning resulted in improved performance and sustainability of VOE organizations in Bengkalis Regency. Organizational learning had an effect on organizational sustainability rather than directly boosting VOE performance.The study's results also proved that organizational sustainability could mediate the impact of strategic planning and organizational learning on the effectiveness of VOE in Bengkalis Regency. This study has practical implications for the importance of good strategic planning and organizational learning to enhance the sustainability and VOE’s success. Therefore, it is essential to enhance the skills of VOE managers through training</p> 2024-10-31T07:37:35+00:00 ##submission.copyrightStatement## https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/8042 The Influence of Perceived Ease of Use, Perceived Usefulness, Quality of Information Systems, and Individualism-Collectivism on the Behavioral Intention of Users of Digital Tax Education Services 2024-10-31T08:12:55+00:00 NABILLA SEPTIA ARYAPUTRI [email protected] Arniati Arniati [email protected] Ria Anggraini [email protected] Dedi Kurniawan [email protected] Anjelina Anjelina [email protected] Afriyanti Hasanah [email protected] Rizki Lanniari [email protected] <p>This research examines the application of tax digital education services on Tax Center at Batam State Polytechnic (Polibatam). To find out the factors that influence the implementation of these services. We use theoretical models such as the Technology Acceptance Model (TAM), the Information Systems Success Model (ISSM), and Hofstede's Cultural Dimensions. This research examines perceived ease of use (PEoU), perceived usefulness (PU), information system quality (ISQ), user satisfaction (US), and cultural values of individualism and collectivism (IC) in the context of implementing new technology. Based on the responses of 103 respondents, data analysis using PLS-SEM revealed that factors such as perceived usefulness, quality of the information system, and user satisfaction when using this service were found to have a significant influence on behavioral intentions. This study provides insight into system development that aims to increase the effectiveness of online services, increase user satisfaction, and encourage sustainable technology adoption in the context of digital-based tax education services in Indonesia.</p> 2024-10-31T07:40:01+00:00 ##submission.copyrightStatement## https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/7409 Timeliness of Financial Reporting 2024-10-31T08:12:55+00:00 Melati Pramudita Lestari [email protected] Desty Wana [email protected] Susan Andriana [email protected] <p>Timely financial reporting is a widespread challenge, affecting numerous publicly traded companies in Indonesia. An examination of data from the Indonesia Stock Exchange (IDX) website, spanning the years 2010 to 2020, reveals that many companies submitted their financial reports past the deadline. The number of late submissions fluctuated over this period, with a noticeable decrease in 2010-2012 and 2016, followed by significant increases in 2013-2015 and 2018-2020. The year 2020 saw the highest number of late filers (96 companies), followed by 2015 (63 companies). This research delves into the elements that impact how quickly manufacturing companies listed on the Indonesia Stock Exchange (IDX) release their financial reports. This research investigates the influence of several factors on the promptness of corporate reporting. Specifically, it examines how a company's profitability, financial distress, and the intricacy of its business operations impact the timeliness of its reporting. It also considers whether the size of a company influences these relationships. This study employs a quantitative approach, utilizing panel data regression and moderated regression analysis (MRA) with EViews 10 software to examine associations within the data. The results showed that profitability and complexity have a negative effect on the timeliness of financial reporting, while financial distress has a positive effect. Firm Size can moderate the effect of profitability on the timeliness of financial reporting. However, it cannot moderate the effect of financial distress and operating complexity on the timeliness of financial reporting.</p> 2024-10-31T08:04:14+00:00 ##submission.copyrightStatement## https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/7412 Analysis of The Influence of System Quality, Information Quality, Service Quality on Net Benefits in The Finance Billing Management System (FBMS) 2024-10-31T08:12:56+00:00 Ayu Selia Maharani [email protected] Indra Lukmana Putra [email protected] <p>The information system applied at BP Batam is the Finance Billing Management System (FBMS). FBMS manages financial reports from budgeting, receipts, and expenditures. This study examines how the quality of the system, information, and service influence user satisfaction and how user satisfaction impacts the net benefits of implementing the FBMS application at BP Batam. This research model adopts the DeLone and McLean IS success model. This research uses quantitative research. The population in this study were employees of BP Batam with a sampling technique using a nonprobability sampling method. The sample used was 60 FBMS users. The findings indicate that user satisfaction is influenced by system, information, and service quality, which in turn influences net benefit.</p> 2024-10-31T00:00:00+00:00 ##submission.copyrightStatement## https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/8043 The Influence of Corporate Governance Characteristics on Cash Holding 2024-10-31T08:12:58+00:00 Eka Putri NF Harahap [email protected] Erna Widiastuty [email protected] <p>This study aims to provide empirical evidence of the influence of corporate governance characteristics on cash holding. The population in this study is all public companies listed on the New York Stock Exchange (NYSE) for the 2020-2022 period. Sample selection was carried out using the purposive sampling method. Based on the sampling, observations were obtained as many as 568 companies-year. In this study, cash ownership is a dependent variable measured by cash and cash equivalents to total assets. Meanwhile, the independent variables of governance characteristics in this study consist of gender diversity measured by the number of female boards in the company, the size of the Board measured by the number of boards in the company, and board meetings measured by the number of meetings conducted by the board. The results of the study found empirical evidence that gender diversity has a positive and significant effect on cash holding. Meanwhile, the size of the Board and the Board meeting have no effect on cash holding. The implication of the results of this study is that the diversity of the Board mitigates managers' decisions in cash management.&nbsp;</p> 2024-10-31T07:41:49+00:00 ##submission.copyrightStatement##