Journal of Applied Accounting and Taxation <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="" 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="" 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=""><em>e</em>-ISSN:&nbsp;2548-9925</a></p> Pusat P2M Politeknik Negeri Batam en-US Journal of Applied Accounting and Taxation 2548-9925 The Effectiveness of Advertising Cost Against Sales and Firm Value <p>Businesses and companies use advertising as a product promotion tool for customers. Every expenditure utilizing advertising carried out by the company is used to attract public interest in a product, which will increase product sales and ultimately impact increasing company value. This study examines the effectiveness of advertising costs and their impact on sales and company value. The research samples use data from the financial reports included in the consumer goods sector with the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2018-2021. The research method is quantitative, and the sampling method is purposive. The test results show an influence between advertising costs and sales, and there is an effect between advertising costs and sales on firm value. The findings imply that advertising costs by companies can increase public awareness and then increase company sales. So, the higher advertising intensity the company carries can boost profits and increase company value in the eyes of investors or potential investors. This study found that advertising costs, besides influencing sales, also affect company value.</p> Yohanes Adi Nugroho Murti Puspita Rukmi Perdhiansyah Perdhiansyah ##submission.copyrightStatement## 2023-03-31 2023-03-31 8 1 1 8 10.30871/jaat.v8i1.5068 Analisis Perbandingan Aplikasi Akuntansi Berbasis Mobile Untuk UMKM <p>This study aims to provide recommendations for applications suitable for MSME. This study provides more detailed information about accounting-related mobile applications by analyzing application reviews independently through trials of mobile financial reporting applications. Also, it reviews users depending on ratings on Play Store or in the app store. The advantages and disadvantages of the application This is very critical to understand so that micro, small, and medium entrepreneurs can benefit. It is hoped that input will be obtained to develop MSMEs. This exploratory research uses a systematic method by looking for applications according to the keywords, for example, accounting applications, mobile applications, financial reports, and application recording finance, then grouping those apps by rating and the number of downloads to get some applications. The results of the study show that of the six applications reviewed based on independent reviews and user reviews, there are two main recommended applications: Cashbook: Cash Management App and Buku Warung Application for MSMEs. The reason behind the recommendation of these two mobile-friendly financial reporting applications is that the first. The Cashbook application: The cash Management App has advantages over other mobile-based financial reporting applications. This application is a multi-user application with reasonable access restrictions so that users of this application use the feature. Members do not need to worry about reporting errors. This advantage is why the Cashbook Application: Cash Management App is recommended for MSMEs who need structured and continuous recording without worrying about errors in the resulting reports. Furthermore, the Buku Warung Application for MSMEs is also a multi-user application that serves various alternative types of businesses as well as recording such as additional income features, including selling credit, electricity tokens, E-Wallet, data packages, Electricity Bills, BPJS, PDAM, Game Vouchers, Postpaid Credit, Credit Installments, and Internet and Cable TV. The QRIS facility has also been integrated with financial institutions. Thus, this increases the sense of security for application users in transactions.</p> Vivka Guarda Putri Dea Natasya Fahira Arniati Arniati Mega Mayasari ##submission.copyrightStatement## 2023-03-31 2023-03-31 8 1 9 20 10.30871/jaat.v8i1.5016 Profitability, Capital Intensity, and Company Size against Tax Avoidance with Leverage as an Intervening Variable <p>This study aims to determine whether profitability, capital intensity, and company size, directly and indirectly, affect tax avoidance with leverage as an intervening variable in financial sector companies listed on the Indonesia Stock Exchange (IDX). The year 2018-2021 is used as an observation period. Purposive sampling was chosen as a sample sorting method with the results of a study of 106 companies with 269 observation data. This type of research is quantitative using WarpPLS 8.0. The research results are that profitability, capital intensity, and company size directly affect tax avoidance, and profitability and company size indirectly affect tax avoidance through the leverage of intervening variables. However, the capital intensity does not indirectly affect tax avoidance through leverage as an intervening variable. The implication of this study is the importance of doing tax planning for companies.</p> Nabila Zhafira Sofiamanan Zaky Machmuddah Natalistyo T.A.H ##submission.copyrightStatement## 2023-03-31 2023-03-31 8 1 21 29 10.30871/jaat.v8i1.4821 Do high costs in the capital structure contribute to the nexus between board gender and financial performance? <p>This study examines the relationship between board diversity and financial performance. Additionally, the capital structure serves as a moderating variable. BOD diversity includes gender, nationality, and age, while capital structure is measured by leverage. Previous studies have not considered the moderating role of capital structure, even though leverage is a trade-off between benefits and costs. Data were collected from 162 firms listed on the Indonesia Stock Exchange from 2017 to 2020, and panel data was analyzed. Directors are more likely to be homogeneous. Specifically, female directors did not impact return on assets (ROA) and equity (ROE), even when their numbers continually increased. Surprisingly, when female directors were moderated by leverage, profitability became negative and significant. Moreover, before and after moderation, old directors did not differ negatively or significantly. In addition, foreign directors initially increased ROA and ROE, but the empirical results were reversed when it was moderated by leverage. The number of female directors chosen by companies should be corrected not as a result of a positive image but based on their competence. Additionally, it is necessary to reduce the role of the old director. To reiterate, the level of debt becomes a significantly stressful cost signal.</p> Gun Gun Budiarsyah ##submission.copyrightStatement## 2023-03-31 2023-03-31 8 1 30 39 10.30871/jaat.v8i1.5085