Journal Research of Accounting
type: channel
description: Journal Research of Accounting (JARAC) aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business. Journal Research of Accounting (JARAC) is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems. Journal Research of Accounting (JARAC) welcomes both theoretical and empirical contributions. Nonetheless, theoretical papers should yield novel testable implications, and empirical papers should be theoretically well-motivated. The Editors view accounting and finance as being closely related to economics and, as a consequence, papers submitted will often have theoretical motivations that are grounded in economics. EJA, however, also seeks papers that complement economics-based theorising with theoretical developments originating in other social science disciplines or traditions.
publisher: Universitas Triatma Mulya
language: en
publication name: Journal Research of Accounting
issn: 2716-3148
copyright: This journal permits and encourages authors to post items submitted to the journal on personal websites or institutional repositories both prior to and after publication, while providing bibliographic details that credit, if applicable, its publication in this journal.
items: Examining The Impact of Accounting Information Systems and Manual Bookkeeping Practices on MSME Performance: The Moderating Role of Human Capiltal
items: Determinants of Tax Avoidance: Profitability, Sales Growth, Fiscal Loss Compensation, Firm Size, and Managerial Ownership in Indonesian Mining Companies
items: Impact of Training Programs, Personal Engineering Capabilities, User Engagement, and Experience Towards The Performance of Computerized SIA
items: The Influence of Company Size, Profitability, and Leverage on CSR Disclosure in Mining Companies
items: Factors Affecting Motor Vehicle Tax Compliance in Karangasem Regency
items: The Effect of Locus of Control, Professional Skepticism, and Work Motivation on Auditor Performance at Public Accounting Firms in Bali Province
items: The Effect of Financial Inclusion, Financial Literacy and Financial Technology on Business Performance in MSMEs in Badung Regency
items: Collaboration of Success Model and TAM on Coretax Net Benefits: User Experience
items: Financial Performance, Strategic Decisions, and Firm Value in Consumer Goods Companies
items: The Impact of Digitalization System Implementation, Tax Volunteer Assistant on Compliance Must Personal Tax with Taxpayer Awareness as a Moderating Variable
items: The Influence of Inflation, Interest Rates and Exchange Rates- -Rupiah on the Composite Stock Price Index (IHSG) - -On the Indonesia Stock Exchange for the 2020-2024 Period
items: Good Corporate Governance As A Moderator Of The Influence Of Green Accounting And Corporate Social Responsibility On Financial Performance
items: The Effect Of Profitability, Liquidity, Solvability And Activities On Corporate Values In Registered Food And Beverage Companies On The Indonesian Stock Exchange
items: Determinants Of Corporate Tax Reporting Effectiveness: The Role Of Coretax System And Digital Literacy
items: Profitability, Dividend Policy, and Firm Value: Evidence from Companies Listed on the Indonesia Stock Exchange
items: The Influence Of Human Resource Competencies, Information Technology Utilization, And Education Level On The Quality Of Financial Statements Of LPD Abiansemal
items: Accounting Students Financial Behavior Reviewed From Financial Technology, Lifestyle And Financial Literacy
items: The Effect Of Company Risk, Company Size, And Public Accounting Firm Status On Audit Fees In LQ45 Companies Listed On The IDX In 2019-2023
items: The Effect Of Profitability, Leverage, Company Size, And Good Corporate Governance On Profit Management In Manufacturing Companies Listed On The Indonesia Stock Exchange In 2020-2023
items: The Influence Of Accounting Information System, Internal Control, And Work Motivation On The Performance Of Employees Of The People's Credit Bank In Tabanan Regency
items: The Influence Of Work Environment, Communication, And Work Discipline On Employee Performance At Villa Kayu Raja Bali
items: The Influence Of Cross Selling, Up Selling, Pricing, And Promotions Sales To Sales Volume At Golden Tulip Jineng Resort Bali
items: The Triple Helix Model And Financial Performance: A Case Study On MSMEs In Bali
items: A Phenomenological Study Of The Implementation Of Accountability In Micro, Small, And Medium Enterprises In Gianyar Regency
items: Enhancing MSME Tax Compliance: The Moderating Role Of Technology Readiness On The Impact Of Coretax Ease Of Use
items: Literature Review: The Effect Of Financial Literacy And Financial Inclusion On The Performance Of Micro, Small And Medium Enterprises (MSMEs)
items: Optimizing Levers of Control within Management Control Systems to Strengthen Employee Performance in Bali’s Village Credit Institutions (LPDs)
items: Audit Committee Influence on Accrual Earnings Management: The Moderating Role of Audit Quality
items: Corporate Governance Mechanisms, CEO Power, And Their Impact On Environmental Performance
items: The Role of Morality in Preventing Accounting Fraud: A Study of LPD in Karangasem District

Examining The Impact of Accounting Information Systems and Manual Bookkeeping Practices on MSME Performance: The Moderating Role of Human Capiltal
type: item
description: The purpose of this study is to evaluate the influence of manual bookkeeping procedures and accounting information systems on the performance of Micro, Small, and Medium-Sized Enterprises (MSME) and to investigate the moderating effect of human capital. The culinary MSME in Tabanan Regency's Baturiti District was the subject of the study. Data was gathered using questionnaires as part of a quantitative research strategy. A straightforward random sample method was used to obtain 98 responders in total. With the use of SmartPLS software, Partial Least Squares–Structural Equation Modelling (PLS-SEM) was used to examine the data. The findings exhibit that MSME performance is influenced both positively and significantly by accounting information systems. The performance of MSMEs is significantly and positively influenced by manual bookkeeping procedures as well. Additionally, the results show that human capital moderates the impact of manual bookkeeping and accounting information systems on MSME performance. It is anticipated that this study would give MSME owners helpful recommendations on the best way to enhance company performance through efficient financial recording systems complemented by sufficient human resources.
subject: Articles
  topic: section
subject: Accounting Information Systems
  topic: keywords
subject: Manual Bookkeeping Practices
  topic: keywords
subject: Human Capital
  topic: keywords
subject: MSME Performance
  topic: keywords
creator: Ni Kadek Diah Bintang Permata Dewi
creator: Ni Made Rai Juniariani
creator: Gde Deny Larasdiputra
rights: Copyright (c) 2026 Ni Made Megi Srikandi Astuti, I Putu Agus Atmaja Negara (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 319
ending page: 331
doi: 10.51713/jarac.2026.7289

Determinants of Tax Avoidance: Profitability, Sales Growth, Fiscal Loss Compensation, Firm Size, and Managerial Ownership in Indonesian Mining Companies
type: item
description: This study aims to examine the effect of profitability, sales growth, fiscal loss compensation, firm size, and managerial ownership on tax avoidance in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Tax avoidance is an important issue in corporate taxation because it reflects managerial efforts to reduce tax burdens through legally permissible tax planning strategies. The mining sector was selected as the research object because it is a strategic industry with high economic value, complex business activities, and significant tax contribution potential. This study uses a quantitative approach with secondary data obtained from annual financial statements published by mining companies. The sample was selected using a purposive sampling method based on predetermined criteria. A total of 59 companies were selected, resulting in 177 firm- year observations. The data were analyzed using multiple linear regression with the assistance of SPSS software. The results show that profitability has a negative and significant effect on tax avoidance, indicating that more profitable firms tend to engage in lower levels of tax avoidance. Sales growth does not have a significant effect on tax avoidance, suggesting that an increase in sales does not necessarily influence corporate tax avoidance behavior. Meanwhile, fiscal loss compensation, firm size, and managerial ownership have positive and significant effects on tax avoidance. These findings indicate that companies with fiscal loss compensation, larger firm size, and higher managerial ownership tend to have greater incentives or opportunities to conduct tax avoidance. This study contributes to the literature by providing empirical evidence on the determinants of tax avoidance in Indonesian mining companies. The findings also provide practical implications for tax authorities, investors, and corporate stakeholders in assessing corporate tax planning behavior and strengthening tax compliance monit…
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Sales Growth
  topic: keywords
subject: Fiscal Loss Compensation
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Tax Avoidance.
  topic: keywords
creator: I Made Sudiartana
creator: Made Christin Dwitrayani
rights: Copyright (c) 2026 I Made Sudiartana, Made Christin Dwitrayani (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 347
ending page: 362
doi: 10.51713/jarac.2026.7288

Impact of Training Programs, Personal Engineering Capabilities, User Engagement, and Experience Towards The Performance of Computerized SIA
type: item
description: This study aims to examine the effect of training programs, personal technical skills, user involvement, and work experience on the performance of computerized accounting information systems. The research was conducted at Village Credit Institutions (LPDs) in Penebel District, involving 100 respondents as the research sample. The data were analyzed using multiple linear regression, the coefficient of determination, the F-test, and the t-test. The results show that training programs have a positive and significant effect on the performance of computerized accounting information systems, with a regression coefficient of 0.244 and a significance value of 0.003. Personal technical skills also have a positive and significant effect, with a regression coefficient of 0.203 and a significance value of 0.020. Furthermore, user involvement has a positive and significant effect, with a regression coefficient of 0.201 and a significance value of 0.034. Work experience also has a positive and significant effect, with a regression coefficient of 0.253 and a significance value of 0.000. The coefficient of determination indicates that the independent variables explain 51.5% of the variation in the performance of computerized accounting information systems. These findings suggest that the performance of computerized accounting information systems can be improved by strengthening employee training, enhancing personal technical skills, increasing user involvement in system development, and utilizing employees’ work experience. Therefore, LPDs in Penebel District are encouraged to provide regular training programs, improve employees’ technical competence, involve users in the development and evaluation of accounting information systems, and optimize employee experience to support system performance.
subject: Articles
  topic: section
subject: Training Program
  topic: keywords
subject: Personal Technical Skills
  topic: keywords
subject: User Involvement
  topic: keywords
subject: Work Experience
  topic: keywords
subject: Computerized Accounting Information System Performance
  topic: keywords
creator: Putu Dea Fransiska
creator: Komang Krishna Yogantara
creator: Gde Herry Sugiarto Asana
rights: Copyright (c) 2026 Putu Dea Fransiska, Komang Krishna Yogantara, Gde Herry Sugiarto Asana (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 332
ending page: 346
doi: 10.51713/jarac.2026.7287

The Influence of Company Size, Profitability, and Leverage on CSR Disclosure in Mining Companies
type: item
description: This study aims to examine the effect of firm size, profitability, and leverage on Corporate Social Responsibility (CSR) disclosure in mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The independent variables consist of firm size, profitability, and leverage, while CSR disclosure serves as the dependent variable. The research population includes mining companies listed on the Indonesia Stock Exchange, with 18 companies selected based on predetermined criteria. Mining companies were chosen because their operational activities are closely related to natural resource exploitation and have the potential to generate significant social and environmental impacts. CSR disclosure is measured using the Global Reporting Initiative (GRI) version 3.0 indicators based on information presented in the companies’ annual reports. This study applies a quantitative approach, and the data are analyzed using multiple linear regression with SPSS version 25. The regression model obtained is Y = 0.577 + 1.350X1 + 0.124X2 - 0.014X3 + e. The results indicate that firm size has a significant effect on CSR disclosure. Meanwhile, profitability and leverage do not significantly affect CSR disclosure. These findings suggest that larger companies tend to disclose more CSR information, while financial performance and capital structure do not necessarily determine the extent of CSR disclosure in mining companies.
subject: Articles
  topic: section
subject: Company Size
  topic: keywords
subject: Profitability
  topic: keywords
subject: Leverage
  topic: keywords
subject: Corporate Social Responsibility
  topic: keywords
creator: Made Dian Artini
creator: Made Christin Dwitrayani
creator: Laras Oktaviani
rights: Copyright (c) 2026 Made Dian Artini, Made Christin Dwitrayani, Laras Oktaviani (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 306
ending page: 318
doi: 10.51713/jarac.2026.7286

Factors Affecting Motor Vehicle Tax Compliance in Karangasem Regency
type: item
description: This study aims to examine the effects of taxpayer awareness, tax service quality, SAMSAT service effectiveness, and taxpayers’ financial condition on motor vehicle tax compliance. Motor Vehicle Tax is an important source of regional revenue in Karangasem Regency; however, recent reports indicate a decline in tax payments, reflecting compliance issues among taxpayers. This research was conducted at the Joint SAMSAT Office of Karangasem Regency, Bali. The sample consisted of 100 motor vehicle taxpayers selected using the Slovin formula. Data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, and t-tests. The results show that taxpayer awareness, tax service quality, SAMSAT service effectiveness, and taxpayers’ financial condition have positive and significant effects on motor vehicle tax compliance. These findings imply that improving taxpayer awareness, service quality, service effectiveness, and taxpayer financial capacity can enhance motor vehicle tax compliance.
subject: Articles
  topic: section
subject: Taxpayer Awareness
  topic: keywords
subject: Tax Service Quality
  topic: keywords
subject: SAMSAT Service Effectiveness
  topic: keywords
subject: Financial Condition
  topic: keywords
subject: Taxpayer Compliance
  topic: keywords
creator: Deya Rahmania
creator: Komang Fridagustina Adnantara
creator: Tiara Kusuma Dewi
rights: Copyright (c) 2026 Deya Rahmania, Komang Fridagustina Adnantara, Tiara Kusuma Dewi (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 292
ending page: 305
doi: 10.51713/jarac.2026.7285

The Effect of Locus of Control, Professional Skepticism, and Work Motivation on Auditor Performance at Public Accounting Firms in Bali Province
type: item
description: Auditor performance is a critical determinant in ensuring the accountability, credibility, and reliability of corporate financial statements. High-quality auditor performance is essential not only for producing accurate audit outcomes but also for strengthening stakeholder confidence in the fairness of financial reporting. This study aims to empirically examine the effect of locus of control, professional skepticism, and work motivation on auditor performance. The research was conducted at Public Accounting Firms in Bali Province, involving 88 auditors selected through purposive sampling based on predetermined criteria. Primary data were collected using a structured questionnaire and analyzed using multiple linear regression. The regression model is expressed as Y = 6.101 - 0.035X1 + 0.218X2 + 0.214X3. The results indicate that locus of control does not significantly affect auditor performance. In contrast, professional skepticism has a positive effect on auditor performance, and work motivation also has a positive effect on auditor performance. These findings suggest that auditor performance is more strongly influenced by professional judgment and motivational factors than by individual control orientation. The study provides practical implications for Public Accounting Firms in enhancing auditor performance by strengthening professional skepticism and maintaining auditors’ work motivation.
subject: Articles
  topic: section
subject: locus of control
  topic: keywords
subject: professional skepticism
  topic: keywords
subject: work motivation
  topic: keywords
subject: auditor performance
  topic: keywords
creator: Dewa Ayu Prisca Prandyani
creator: I Ketut Yudana Adi
creator: Made Ernila Junipisa
rights: Copyright (c) 2026 Dewa Ayu Prisca Prandyani, I Ketut Yudana Adi, Made Ernila Junipisa (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 280
ending page: 291
doi: 10.51713/jarac.2026.7284

The Effect of Financial Inclusion, Financial Literacy and Financial Technology on Business Performance in MSMEs in Badung Regency
type: item
description: This study aims to examine the effect of financial inclusion, financial literacy, and financial technology on business performance. The sample in this study consists of individuals working in SMEs in Badung Regency, with a total of 100 respondents used as the sample. The data analysis techniques employed include convergent validity, discriminant validity, composite reliability, R-square, F-square, and hypothesis testing. The research results show that financial inclusion has a negative and significant effect on business performance, financial literacy has a positive and significant effect on business performance, and financial technology has a positive and significant effect on business performance. The suggestions that can be given by the researcher are that MSMEs in Badung Regency should always take advantage of the financial services provided by banks properly to support business performance, regularly attend entrepreneurship seminars to improve financial literacy, and make good use of financial technology.
subject: Articles
  topic: section
subject: Financial Inclusion
  topic: keywords
subject: Financial Literacy
  topic: keywords
subject: Financial Technology
  topic: keywords
subject: Business Performanc
  topic: keywords
creator: I Made Joni Ananta
creator: Ni Luh Putu Ratna Wahyu Lestari
creator: Ni Made Intan Priliandani
rights: Copyright (c) 2026 I Made Joni Ananta, Ni Luh Putu Ratna Wahyu Lestari, Ni Made Intan Priliandani (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 253
ending page: 264
doi: 10.51713/jarac.2026.7282

Collaboration of Success Model and TAM on Coretax Net Benefits: User Experience
type: item
description: This study examines the effects of Perceived Ease of Use, System Quality, and Information Quality on Perceived Net Benefits, and evaluates whether User IT Experience moderates the relationships between those three factors and Perceived Net Benefits. The sample comprised 152 corporate taxpayers who currently use or have previously used the Coretax Administration System. Data were analyzed using PLS 4. Findings indicate that Perceived Ease of Use, System Quality, and Information Quality each have a positive and significant impact on Perceived Net Benefits. User IT Experience likewise demonstrates a positive and significant effect on Perceived Net Benefits. Based on these results, the researchers recommend that the West Denpasar Tax Office (KPP) provide regular, scheduled outreach and training for taxpayers and publish a user guide. The KPP should also be prepared to assist taxpayers when the Coretax system encounters problems or errors, and to help taxpayers access accurate and timely Coretax information.
subject: Articles
  topic: section
subject: Perceived Ease of Use
  topic: keywords
subject: Information Quality
  topic: keywords
subject: User IT Experience
  topic: keywords
subject: Perceived Net Benefits
  topic: keywords
subject: system quality
  topic: keywords
creator: I Wayan Kartana
creator: Putu Yudha Asteria Putri
creator: Ni Nengah Windari
creator: I Gusti Ngurah Agung Kepakisan Mandala
rights: Copyright (c) 2026 I Wayan Kartana, Putu Yudha Asteria Putri, Ni Nengah Windari, Ngurah Agung Kepakisan Mandala (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 265
ending page: 279
doi: 10.51713/jarac.2026.7281

Financial Performance, Strategic Decisions, and Firm Value in Consumer Goods Companies
type: item
description: Firm value can be understood as a reflection of how the capital market perceives a company’s overall performance and its future outlook, making it a vital consideration for investors in allocating their funds. This study investigates the role of profitability, liquidity, investment decisions, dividend policy, and sales growth in shaping firm value within primary consumer goods companies listed on the Indonesia Stock Exchange over the 2021–2024 period. A quantitative research design was applied by utilizing secondary data obtained from publicly available annual financial reports. The sample comprised 39 firms selected based on purposive sampling criteria, yielding a total of 156 firm-year observations. To examine the relationships between variables, multiple linear regression analysis was employed.The results indicate that profitability, liquidity, and sales growth have a positive effect on firm value, whereas investment decisions and dividend policies do not have a significant effect. These findings indicate that investors tend to respond more to financial performance indicators and business growth than to specific corporate policies when assessing firm value. This study implies that increasing firm value is more effectively achieved through strengthening profitability, sound liquidity management, and sustainable sales growth.
subject: Articles
  topic: section
subject: investment decisions
  topic: keywords
subject: liquidity
  topic: keywords
subject: firm value
  topic: keywords
subject: profitability
  topic: keywords
creator: Putu Novia Hapsari Ardianti
creator: Putu Wenny Saitri
creator: Cokorda Istri Agung Evita Nindia Putri
creator: Luh Putu Widiasari Peratiwi
rights: Copyright (c) 2026 Putu Novia Hapsari Ardianti, Putu Wenny Saitri, Cokorda Istri Agung Evita Nindia Putri, Luh Putu Widiasari Peratiwi (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 238
ending page: 252
doi: 10.51713/jarac.2026.7280

The Impact of Digitalization System Implementation, Tax Volunteer Assistant on Compliance Must Personal Tax with Taxpayer Awareness as a Moderating Variable
type: item
description: There is increasing public attention to the problem taxation related to the low level of compliance of individual taxpayers . The implementation of a digitalization system and tax volunteer assistance is seen as a strategic effort to improve individual taxpayer compliance. However, several previous studies have shown consistent findings regarding the influence of these two variables on individual taxpayer compliance. Therefore, this study aims to analyze the effect of the implementation of a digitalization system and tax volunteer assistance on individual taxpayer compliance, with taxpayer awareness as a moderating variable at the Tabanan Pratama Tax Office (KPP Pratama) for the 2021-2024 period. This study uses a quantitative approach with a quota sampling method . The sample consisted of 100 respondents registered at the Tabanan Pratama Tax Office for the 2021-2024 period, collected through questionnaires. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) using SPSS version 26. The results of this study indicate that the implementation of a digitalization system has a positive effect on individual taxpayer compliance. Tax volunteer assistance has a positive effect on individual taxpayer compliance. Taxpayer awareness strengthens the relationship between the implementation of a digitalization system and individual taxpayer compliance. Individual taxpayer compliance . Taxpayer awareness strengthens the relationship between volunteer tax assistants on tax compliance of individuals.
subject: Articles
  topic: section
subject: Individual Taxpayer Compliance
  topic: keywords
subject: Implementation of Digitalization System
  topic: keywords
subject: Tax Volunteer Assistance
  topic: keywords
subject: Taxpayer Awareness
  topic: keywords
subject: Theory of Planned Behavior (TPB )
  topic: keywords
creator: Ni Putu Winda Juliantari
creator: Ni Luh Putu Sri Purnama Pradnyani
creator: Rai Gina Artaningrum
rights: Copyright (c) 2026 Ni Putu Winda Juliantari, Ni Luh Putu Sri Purnama Pradnyani, Rai Gina Artaningrum (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 224
ending page: 237
doi: 10.51713/jarac.2026.7279

The Influence of Inflation, Interest Rates and Exchange Rates- -Rupiah on the Composite Stock Price Index (IHSG) - -On the Indonesia Stock Exchange for the 2020-2024 Period
type: item
description: This study investigates how three pivotal macroeconomic forces, inflation, domestic interest rates, and the rupiah to U.S. dollar exchange rate, shape stock market performance in Indonesia, as measured by the Indonesia Composite Stock Price Index (IHSG) on the IDX from 2020 to 2024. Adopting a quantitative framework, the research draws exclusively on monthly secondary data sourced from authoritative institutions: Bank Indonesia (monetary indicators), Statistics Indonesia (BPS; inflation and economic aggregates), and the Indonesia Stock Exchange (IDX; index values). To evaluate the relationships, a multiple linear regression model is estimated, enabling assessment of both individual (t-tests) and collective (via F-test) impacts of the predictors. Empirical results reveal that higher inflation and elevated interest rates are consistently linked to declines in the IHSG, with both effects statistically significant at the 5% level. In contrast, exchange rate movements show no measurable association with the index. The overall model is validated by a significant F-statistic, confirming that domestic monetary conditions play a decisive role in driving equity market behavior in Indonesia, even as global uncertainties intensify.
subject: Articles
  topic: section
subject: Inflation
  topic: keywords
subject: Interest Rate
  topic: keywords
subject: Rupiah Exchange Rate
  topic: keywords
subject: Composite Stock Price Index
  topic: keywords
creator: Eufrasia Clara Ratrigis
creator: Putu Aristya Adi Wasita
creator: Ni Putu Erviani Astari
rights: Copyright (c) 2026 Eufrasia Clara Ratrigis, Putu Aristya Adi Wasita, Ni Putu Erviani Astari (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 214
ending page: 223
doi: 10.51713/jarac.2026.7277

Good Corporate Governance As A Moderator Of The Influence Of Green Accounting And Corporate Social Responsibility On Financial Performance
type: item
description: Growing societal attention to environmental and social challenges has prompted mining companies to integrate green accounting and CSR into their sustainability frameworks. Nevertheless, empirical evidence regarding their financial implications remains inconclusive. This study investigates the effects of green accounting and CSR on financial performance proxied by ROA and examines the moderating role of GCG, using panel data from 18 mining companies listed on the Indonesia Stock Exchange over the period 2022–2024. Green accounting was measured using the PROPER rating, CSR disclosure was evaluated based on the GRI Standards 2021, and GCG was represented by the presence of independent commissioners and the audit committee. Data were analyzed through multiple regression and MRA. The results indicate that green accounting exerts a negative impact on ROA, whereas CSR contributes positively. The independent board of commissioners significantly moderates both relationships, attenuating the adverse effect of green accounting while dampening the positive effect of CSR. In contrast, the audit committee only moderates the link between green accounting and ROA, with no significant influence on the CSR and ROA relationship. These findings underscore that GCG mechanisms do not operate uniformly; rather, they shape the financial outcomes of sustainability initiatives in distinct and context-specific ways.
subject: Articles
  topic: section
subject: Green Accounting
  topic: keywords
subject: Corporate Social Responsibility
  topic: keywords
subject: Good Corporate Governance
  topic: keywords
subject: Financial Performance
  topic: keywords
creator: Monika Paulina Seingo
creator: Ni Luh Putu Sri Purnama Pradnyani
creator: Putu Aristya Adi Wasita
rights: Copyright (c) 2026 Monika Paulina Seingo, Ni Luh Putu Sri Purnama Pradnyani, Putu Aristya Adi Wasita (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 180
ending page: 193
doi: 10.51713/jarac.2026.7276

The Effect Of Profitability, Liquidity, Solvability And Activities On Corporate Values In Registered Food And Beverage Companies On The Indonesian Stock Exchange
type: item
description: This study examines the impact of financial ratios specifically profitability, liquidity, solvability, and activity on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Amid economic volatility and rupiah depreciation, which significantly increased production costs due to imported raw materials, this research addresses how investors respond to financial signals in valuing companies. Using a quantitative approach, secondary data were collected from annual financial reports of 29 selected firms, resulting in 51 valid observations after data cleaning. Data were analyzed using multiple linear regression, preceded by classical assumption tests. The results show that profitability and activity have a significant positive effect on firm value, while solvability exerts a significant negative effect, and liquidity has no significant influence. These findings support Signaling Theory, indicating that only financially relevant and contextually credible information, such as operational efficiency and prudent leverage is perceived as strong signals by the market. This study contributes theoretically by reinforcing signaling mechanisms in emerging markets under macroeconomic stress, and practically by guiding corporate managers to prioritize asset efficiency and moderate debt levels to enhance firm value, while offering investors a refined framework for fundamental analysis in the food and beverage industry.
subject: Articles
  topic: section
subject: Firm Value
  topic: keywords
subject: Profitability
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Solvability
  topic: keywords
subject: Activity
  topic: keywords
subject: Signaling Theory
  topic: keywords
creator: Lusia Klau Dos Reis Araujo
creator: Ni Luh Putu Sri Purnama Pradnyani
creator: Luh Diah Citraresmi Cahyadi
rights: Copyright (c) 2026 Lusia Klau Dos Reis Araujo, Ni Luh Putu Sri Purnama Pradnyani, Luh Diah Citraresmi Cahyadi (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 204
ending page: 213
doi: 10.51713/jarac.2026.7275

Determinants Of Corporate Tax Reporting Effectiveness: The Role Of Coretax System And Digital Literacy
type: item
description: <span style="font-size: 12.0pt; line-height: 107%; font-family: 'Calibri',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-ID; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-style: italic;">This study examines the determinants of corporate tax reporting effectiveness following the implementation of Indonesia’s Core Tax Administration System (Core Tax). Specifically, it investigates the effects of system usability, information clarity, and system reliability on tax reporting effectiveness, with digital literacy serving as a moderating variable. Drawing on the Technology Acceptance Model (TAM), this study employs a quantitative approach using survey data collected from corporate taxpayers. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that system usability, information clarity, and system reliability have a positive and significant effect on tax reporting effectiveness. Furthermore, digital literacy strengthens the relationship between system usability and tax reporting effectiveness, as well as between information clarity and reporting effectiveness. However, digital literacy does not significantly moderate the relationship between system reliability and reporting effectiveness. These findings suggest that technological improvements alone are insufficient without adequate user digital capabilities. This study contributes to the literature on digital tax administration by highlighting the importance of integrating system quality with taxpayer digital literacy to enhance compliance outcomes. The findings provide practical implications for tax authorities in improving digital tax systems and taxpayer assistance programs.
subject: Articles
  topic: section
subject: Coretax System
  topic: keywords
subject: Tax Reporting Effectiveness
  topic: keywords
subject: Technology Acceptance Model
  topic: keywords
subject: PLS-SEM
  topic: keywords
subject: Digital Literacy
  topic: keywords
creator: Iqbal Syawaludin
creator: Juita Tanjung
rights: Copyright (c) 2026 Iqbal Syawaludin, Juita Tanjung (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 194
ending page: 203
doi: 10.51713/jarac.2026.7274

Profitability, Dividend Policy, and Firm Value: Evidence from Companies Listed on the Indonesia Stock Exchange
type: item
description: Firm value is the most important indicator when making investment decisions, as it reflects investors' perceptions of a company's financial performance, growth prospects, and future sustainability. Beyond profitability, financial strategies such as dividend policy play a crucial role in increasing firm value by signaling to investors about management confidence and financial stability. This research aims to examine the contribution of profitability to dividend policy, the effect of profitability on firm value, the contribution of dividend policy to firm value, and the mediating role of dividend policy in the correlation between profitability and firm value. The research also focused on food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative approach was applied using secondary data obtained from annual financial reports. The sampling was aimed at 19 companies, resulting in 95 observations. The data were analyzed using Partial Least Squares (PLS) with SmartPLS version 4.1.1.2. The results show that profitability has a positive, then significant, contribution to dividend policy and firm value. Dividend policy also has a positive, then significant, contribution to firm value. Furthermore, dividend policy has been shown to partially mediate the correlation between profitability and firm value. These findings support signalling theory, which suggests that profitability and dividend policy serve as positive signals to investors in assessing a company's value. Consequently, companies with strong profitability and consistent dividend policies tend to achieve higher market value
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Dividend Policy
  topic: keywords
subject: Firm Value
  topic: keywords
subject: Indonesia Stock Exchange
  topic: keywords
creator: Ni Made Dewi Cahyani
creator: Putu Aristya Adi Wasita
creator: Eka Putri Suryantari
rights: Copyright (c) 2026 Ni Made Dewi Cahyani, Putu Aristya Adi Wasita, Eka Putri Suryantari (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 166
ending page: 179
doi: 10.51713/jarac.2026.7273

The Influence Of Human Resource Competencies, Information Technology Utilization, And Education Level On The Quality Of Financial Statements Of LPD Abiansemal
type: item
description: The study aims to examine the influence of human resource competence, the utilization of information technology, and the level of education on financial reporting. The population in this study consists of Village Credit Institutions (LPD) in the Abiansemal District, with a sample of 62 respondents. The data analysis techniques used in this research include multiple linear regression, the coefficient of determination, the F-test, and the T-test. Based on the research findings, it can be concluded that: (1) Human resource competence has a positive and significant effect on financial reporting, with a regression coefficient of 0.566 and a significance value of 0.000. (2) The utilization of information technology has a positive and significant effect on financial reporting, with a regression coefficient of 0.202 and a significance value of 0.021. (3) The level of education has a positive and significant effect on financial reporting, with a regression coefficient of 0.282 and a significance value of 0.001. The independent variables collectively explain 63.7% of the variance in financial reporting. The researcher suggests that the Abiansemal District regularly provide training to improve employee competencies, consistently utilize information technology, and offer opportunities for employees to pursue higher education. Additionally, it is recommended that the recruitment of employees be aligned with the reqiured level of education.
subject: Articles
  topic: section
subject: Human resource competence
  topic: keywords
subject: Utilization of information technology
  topic: keywords
subject: level of education
  topic: keywords
subject: Financial reporting
  topic: keywords
creator: I Kadek Dwi Nutama Dita Prayoga
creator: I Komang Agus Julianto
creator: I Putu Agus Atmaja Negara
creator: Ni Putu Dessy Eka Aryani
rights: Copyright (c) 2025 I Kadek Dwi Nutama Dita Prayoga, I Komang Agus Julianto, I Putu Agus Atmaja Negara, Ni Putu Dessy Eka Aryani (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 134
ending page: 146
doi: 10.51713/jarac.2025.7171

Accounting Students Financial Behavior Reviewed From Financial Technology, Lifestyle And Financial Literacy
type: item
description: This study aims to determine the effect of financial technology, lifestyle and financial literacy on financial behavior. The population in the study were active students of the Accounting Study Program, Faculty of Business and Tourism, Triatma Mulya University in 2023/2024 with a sample of 41 respondents. The data analysis techniques used in this study were multiple linear regression, coefficient of determination, F test and t test. Based on the results of the study, financial technology has a positive and significant effect on financial behavior, where the regression coefficient is 0.502 and sig 0.000. Lifestyle has a significant positive effect on financial behavior, where the regression coefficient is 0.236 and sig 0.028. Financial literacy has a significant positive effect on financial behavior, where the regression coefficient is 0.224 and sig 0.012. The magnitude of the influence of the independent variable on financial behavior is 58.6%. This study is a guide for students of the accounting study program, Faculty of Business and Tourism, Triatma Mulya University to always take advantage of financial technology, adjust their lifestyle properly and improve literacy in the financial field.
subject: Articles
  topic: section
subject: Financial technology
  topic: keywords
subject: Lifestyle
  topic: keywords
subject: Financial literacy
  topic: keywords
subject: Financial behavior
  topic: keywords
creator: Wayan Jessica Oktaviani Putri
creator: Komang Krishna Yogantara
creator: Gde Herry Sugiarto Asana
rights: Copyright (c) 2025 Wayan Jessica Oktaviani Putri, Komang Krishna Yogantara, Gde Herry Sugiarto Asana (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 89
ending page: 98
doi: 10.51713/jarac.2025.7170

The Effect Of Company Risk, Company Size, And Public Accounting Firm Status On Audit Fees In LQ45 Companies Listed On The IDX In 2019-2023
type: item
description: In recent years, the public accounting profession in Indonesia has faced serious challenges concerning the low audit fees received by Public Accounting Firms (PAF). The compensation for audit services is considered disproportionate to the responsibilities and complexity of the auditor's work, which may impact audit quality and the sustainability of the profession. In this context, this study aims to examine the factors that influence audit fees among companies listed in the LQ45 index on the Indonesia Stock Exchange during the 2019–2023 period. Three variables are analysed: company risk, company size, and the status of the public accounting firm. This research employs a quantitative approach using secondary data from annual financial reports and applies multiple linear regression analysis. The results reveal that all three variables—company risk, company size, and PAF status—significantly affect audit fees. Each variable is found to have a positive and significant influence on audit fees. These findings reinforce the view that company characteristics and auditor reputation are important determinants in setting external audit fees. This research contributes valuable insights for stakeholders, including corporate management and auditors, in understanding relevant factors for determining audit fees in a fair and professional manner.
subject: Articles
  topic: section
subject: Audit Fee
  topic: keywords
subject: Company Risk
  topic: keywords
subject: Company Size
  topic: keywords
subject: PAF Status
  topic: keywords
subject: LQ45
  topic: keywords
creator: Jeni Cantika Bell
creator: Jimmy Agung Artana
creator: Ni Putu Eka Parastika
rights: Copyright (c) 2025 Jeni Cantika Bell, Jimmy Agung Artana, Ni Putu Eka Parastika (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 147
ending page: 157
doi: 10.51713/jarac.2025.7169

The Effect Of Profitability, Leverage, Company Size, And Good Corporate Governance On Profit Management In Manufacturing Companies Listed On The Indonesia Stock Exchange In 2020-2023
type: item
description: The problems raised in this study are whether profitability (X1) affects earnings management (Y) in manufacturing companies listed on the IDX in 2020-2023, whether leverage (X2) affects earnings management (Y) in manufacturing companies listed on the IDX in 2020-2023, whether independent boards of commissioners (X5) affect earnings management (Y) in manufacturing companies listed on the IDX in 2020-2023. The population in this study was 267 companies. The sample in this study was determined using a purposive sampling method, with a final sample size of 240 over four years of observation. The data analysis techniques used were descriptive analysis, classical assumption tests, multiple linear regression analysis, model feasibility tests (F tests), hypothesis tests (t tests), and coefficient of determination tests (R2). The results of the analysis showed a regression model of Y = 0.010 + 0.212X1 + 0.201X2 + 0.202X3 + 0.196X4 + 0.186X5 + e. The conclusions obtained were: (1) profitability has a positive effect on earnings management, (2) leverage has a positive effect on earnings management, (3) company size has a positive effect on earnings management, (4) good corporate governance, proxied by managerial ownership and an independent board of commissioners, has a positive effect on earnings management.
subject: Articles
  topic: section
subject: profitability
  topic: keywords
subject: leverage
  topic: keywords
subject: company size
  topic: keywords
subject: good corporate governance
  topic: keywords
subject: earnings management
  topic: keywords
creator: Ni Putu Pande Ayu Putri Indah Sari
creator: Made Christin Dwitrayani
creator: Ni Made Ernila Junipisa
rights: Copyright (c) 2025 Ni Putu Pande Ayu Putri Indah Sari, Made Christin Dwitrayani, Ni Made Ernila Junipisa (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 110
ending page: 124
doi: 10.51713/jarac.2025.7168

The Influence Of Accounting Information System, Internal Control, And Work Motivation On The Performance Of Employees Of The People's Credit Bank In Tabanan Regency
type: item
description: The case of bad loans at BPR in Tabanan Regency has attracted public attention because it involves employees in violations of lending procedures. These violations have resulted in high rates of Non Performing Loans (NPL) and ultimately led to the revocation of the bank's operating license by the Financial Services Authority (OJK). This phenomenon highlights the importance of employee performance quality in maintaining the stability and sustainability of financial institutions, particularly in the area of credit disbursement. Company performance is significant influence by employee performance, both individually and collectively. The influencing factors include accounting informations system, internal control, and work motivation. Therefore, the purpose of this study is to analyze the influence of accounting information system, internal control, and work motivation on the performances of BPR employees in Tabanan Regency. The researcher applied quantitative data with samples obtained from purposive sampling. The selected respondents were BPR employees in the accounting, teller, customer service, and credit departments, totaling 102 respondents. Then, the data were analyzed through multiple linear regression. The result is that accounting informations systems (X1), internal control (X2), and work motivation (X3) have a significant positive influence on the performance of BPR employees (Y) in Tabanan Regency.
subject: Articles
  topic: section
subject: Accounting Information Systems
  topic: keywords
subject: Internal Control
  topic: keywords
subject: Work Motivation
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Ni Putu Herlina
creator: Tiara Kusuma Dewi
creator: I Ketut Yudana Adi
rights: Copyright (c) 2025 Ni Putu Herlina, Tiara Kusuma Dewi, I Ketut Yudana Adi (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 64
ending page: 74
doi: 10.51713/jarac.2025.7167

The Influence Of Work Environment, Communication, And Work Discipline On Employee Performance At Villa Kayu Raja Bali
type: item
description: Employee performance refers to the outcome of individual or group efforts within an organization aimed at achieving set objectives. This study explores several key questions: Does the work environment (X1) influence employee performance (Y) at Villa Kayu Raja Bali? Does communication (X2) impact employee performance? Does work discipline (X3) affect employee performance? And, which of these independent variables has the most dominant effect? The research population consisted of 73 employees, all of whom were included as the study sample. The methods used for data analysis included descriptive statistics, instrument testing, classical assumption testing, multiple linear regression, t-tests, and standardized beta coefficient analysis. These results indicate that the work environment (X1) has a partial, positive, and significant effect on employee performance. Similarly, communication (X2) also has a partial and significantly positive influence. Work discipline (X3) demonstrates a positive and significant contribution to performance. Based on these findings, it is recommended that the management of Villa Kayu Raja Bali focus on enhancing workplace facilities, promoting open communication, and encouraging employee punctuality and discipline.
subject: Articles
  topic: section
subject: work environment
  topic: keywords
subject: communication
  topic: keywords
subject: work discipline
  topic: keywords
subject: employee performance
  topic: keywords
creator: Made Ayu Sudiarmayanti
creator: A.A Ketut Sri Asih
creator: I Made Hedy Wartana
rights: Copyright (c) 2025 Made Ayu Sudiarmayanti, A.A Ketut Sri Asih, I Made Hedy Wartana (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 158
ending page: 165
doi: 10.51713/jarac.2025.7166

The Influence Of Cross Selling, Up Selling, Pricing, And Promotions Sales To Sales Volume At Golden Tulip Jineng Resort Bali
type: item
description: The hospitality industry experienced a significant decline in sales volume during the COVID-19 pandemic but has been gradually recovering in the post-pandemic period. In this context, investigating the factors that directly influence sales volume is essential for businesses seeking to optimize their recovery and long-term performance. This study analyzes the impact of Cross Selling, Up Selling, Price, and Sales Promotion on Sales Volume at Golden Tulip Jineng Resort Bali. Using a quantitative approach, data were collected through questionnaires distributed to 62 respondents, selected from a population of 188 using the Slovin formula. The results indicate that Cross Selling has a significant positive effect on Sales Volume, while Up Selling, Price, and Sales Promotion do not show significant effects. The coefficient of determination (R²) reveals that 50.1% of the variation in Sales Volume is explained by these variables, while the remaining 49.9% is influenced by other factors not included in the study. Based on these findings, management is advised to focus on improving Cross Selling strategies and re-evaluate the effectiveness of Up Selling, Price, and Sales Promotion approaches to boost sales.
subject: Articles
  topic: section
subject: Cross Selling
  topic: keywords
subject: Up Selling
  topic: keywords
subject: Price
  topic: keywords
subject: Sales Promotion
  topic: keywords
subject: Sales Volume
  topic: keywords
creator: Vina Trisna Dewi
creator: Komang Fridagustina Adnantara
creator: Laras Oktaviani
rights: Copyright (c) 2025 Vina Trisna Dewi, Komang Fridagustina Adnantara, Laras Oktaviani (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 29
ending page: 37
doi: 10.51713/jarac.2025.7165

The Triple Helix Model And Financial Performance: A Case Study On MSMEs In Bali
type: item
description: Small and medium enterprises (SMEs) in Indonesia are growing rapidly and are the foundation of the Indonesian economy. SMEs face several obstacles in achieving optimal financial performance. This study aims to examine the role of government, academia, and industry in improving SME performance. This study considers marketing innovation and organizational innovation as pillars of SME performance. This study used 399 SMEs in Bali as the research sample. The sampling technique used was stratified random sampling. The analysis technique used was PLS-SEM. The results of this study showed a significant influence of all variables. The results revealed that external sources such as government, universities, and industry help SMEs improve financial performance by collaborating with the three components mentioned above. This study highlights that SMEs in Bali have not maximized their innovation in organizational and marketing activities due to limited resources, support, and appropriate R&D. Based on these findings, this study concludes that SMEs in Bali can improve their performance by collaborating with triple helix model agents.
subject: Articles
  topic: section
subject: Triple helix
  topic: keywords
subject: innovation
  topic: keywords
subject: financial performance
  topic: keywords
creator: Gusti Ayu Trisna Pebrianti
creator: Putu Novidiyanti
creator: I Dewa Made Endiana
creator: Luh Komang Merawati
creator: I Ketut Sunarwijaya
rights: Copyright (c) 2025 Gusti Ayu Trisna Pebrianti, Putu Novidiyanti, I Dewa Made Endiana, Luh Komang Merawati, I Ketut Sunarwijaya (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 125
ending page: 133
doi: 10.51713/jarac.2025.7164

A Phenomenological Study Of The Implementation Of Accountability In Micro, Small, And Medium Enterprises In Gianyar Regency
type: item
description: This study examines how micro, small, and medium enterprises (MSMEs) in the handicraft sector of Gianyar Regency understand and implement financial accountability, particularly in relation to the Financial Accounting Standards for Entities without Public Accountability (SAK‑ETAP). A qualitative phenomenological approach was applied through in‑depth interviews, observation, and documentation involving 12 MSME owners/managers who hold a taxpayer identification number and have operated for at least three years. The findings reveal that accountability is largely interpreted as honest and orderly recording of cash flows in simple cash books rather than compliance with formal accounting standards, constrained by limited knowledge, human resources, costs, and lack of continuous assistance. Nevertheless, there is a growing awareness that accountable financial reporting is crucial to enhance credibility and access to finance, indicating the need for sustained support and mentoring to improve the quality of MSME financial reporting.
subject: Articles
  topic: section
subject: Financial accountability
  topic: keywords
subject: MSMEs
  topic: keywords
subject: SAK-ETAP
  topic: keywords
subject: Qualitative Phenomenology
  topic: keywords
subject: Financial Reporting
  topic: keywords
creator: Nyoman Yudha Astriayu Widyari
creator: Ida Ayu Komang Tiara Pratistha Sari
creator: Putu Ayu Diah Widari Putri
rights: Copyright (c) 2025 Nyoman Yudha Astriayu Widyari, Ida Ayu Komang Tiara Pratistha Sari, Putu Ayu Diah Widari Putri (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 99
ending page: 109
doi: 10.51713/jarac.2025.7163

Enhancing MSME Tax Compliance: The Moderating Role Of Technology Readiness On The Impact Of Coretax Ease Of Use
type: item
description: This study examines the effect of Core Tax ease of use on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) and investigates the moderating role of technology readiness. Grounded in the Technology Acceptance Model (TAM) and the Technology Readiness Index (TRI), the study employs a quantitative approach using survey data collected from 100 MSME taxpayers registered at the North Badung Primary Tax Office. The data were analyzed using simple linear regression and moderated regression analysis. The findings indicate that Core Tax ease of use has a positive and significant effect on MSME tax compliance, suggesting that a user-friendly digital tax system reduces administrative burden and encourages voluntary compliance. Furthermore, technology readiness significantly strengthens the relationship between Core Tax ease of use and tax compliance, highlighting the importance of taxpayers’ technological preparedness in maximizing the benefits of system usability. This study contributes to digital taxation literature by integrating system usability and user readiness factors and provides practical implications for enhancing MSME tax compliance through improved digital system design and technology readiness programs.
subject: Articles
  topic: section
subject: Core Tax Ease of Use
  topic: keywords
subject: Technology Readiness
  topic: keywords
subject: Tax Compliance
  topic: keywords
subject: MSME
  topic: keywords
creator: I Gusti Putu Eka Rustiana Dewi
creator: I Kadek Bagiana
rights: Copyright (c) 2025 I Gusti Putu Eka Rustiana Dewi, I Kadek Bagiana (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 75
ending page: 88
doi: 10.51713/jarac.2025.7162

Literature Review: The Effect Of Financial Literacy And Financial Inclusion On The Performance Of Micro, Small And Medium Enterprises (MSMEs)
type: item
description: This study aims to analyze the influence of financial literacy and financial inclusion on the performance of Micro, Small, and Medium Enterprises (MSMEs) using a Systematic Literature Review (SLR) approach. The review was conducted by examining fifteen research articles, including national and international scholarly publications issued between 2019 and 2025, which explicitly discuss the relationship between financial literacy, financial inclusion, and MSME performance. The results indicate that both financial literacy and financial inclusion have a positive and significant effect on improving MSME performance. Financial literacy serves as an internal factor that strengthens entrepreneurs’ ability to manage finances, while financial inclusion functions as an external factor that broadens access to formal financing sources and digital financial services. The review also reveals a synergistic relationship between the two, in which financial literacy enables MSME actors to utilize financial services effectively, whereas financial inclusion provides the means to apply such knowledge in business practice. These findings emphasize the importance of integrating financial literacy enhancement programs with financial inclusion policies to strengthen the competitiveness and sustainability of MSMEs in the digital economy era.
subject: Articles
  topic: section
subject: Financial Literacy
  topic: keywords
subject: Financial Inclusion
  topic: keywords
subject: MSME Performance
  topic: keywords
creator: Ni Nyoman Meita Jayantini
creator: Ni Made Sri Yadnya Wati
creator: Ni Kadek Dewi Sukasih
rights: Copyright (c) 2025 Ni Nyoman Meita Jayantini, Ni Made Sri Yadnya Wati, Ni Kadek Dewi Sukasih (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 49
ending page: 63
doi: 10.51713/jarac.2025.7160

Optimizing Levers of Control within Management Control Systems to Strengthen Employee Performance in Bali’s Village Credit Institutions (LPDs)
type: item
description: This study aims to analyze the influence of the four main components of the Levers of Control framework developed by Simons—Belief Systems, Boundary Systems, Diagnostic Control Systems, and Interactive Control Systems—on organizational performance in Village Credit Institutions (LPD) in Bali. LPDs play a strategic role in strengthening the traditional village economy, yet they face performance and governance challenges amid increasing competition in the financial services industry. The study employs a quantitative approach using random sampling techniques based on Krejcie and Morgan’s (1970) formula. From a population of 697 healthy-category LPDs, 273 questionnaires were distributed and 248 were analyzed using the Partial Least Squares (PLS) method to examine the relationships among variables. The findings show that Belief Systems and Diagnostic Control Systems do not have a significant effect on organizational performance, indicating that organizational values and performance measurement systems have not been effectively internalized into work behavior or decision-making processes. In contrast, Boundary Systems and Interactive Control Systems have a positive and significant effect on organizational performance. Clear rules and boundaries strengthen discipline and accountability, while two-way communication between leaders and employees enhances innovation, participation, and adaptability to changes in the business environment.
subject: Articles
  topic: section
subject: Management Control Systems
  topic: keywords
subject: Levers of Control
  topic: keywords
subject: Organizational Performance
  topic: keywords
subject: LPD Bali
  topic: keywords
creator: I Gede Nyoman Carlos W. Mada
creator: Putu Yudha Asteria Putri
rights: Copyright (c) 2025 I Gede Nyoman Carlos W. Mada, Putu Yudha Asteria Putri (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 9
ending page: 17
doi: 10.51713/jarac.2025.7159

Audit Committee Influence on Accrual Earnings Management: The Moderating Role of Audit Quality
type: item
description: This study aims to examine the effect of the audit committee on accrual-based earnings management with audit quality as a moderating variable. The population of this study includes manufacturing companies in the consumer goods sector, specifically the processed food industry subsector, listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A purposive sampling technique was applied, and from the 23 companies in the population, 10 companies were selected as the sample. The study used secondary data obtained from annual reports and financial statements published on the official IDX website. A total of 40 firm-year observations were analyzed using multiple linear regression with SPSS version 27. The results indicate that the audit committee does not have a significant effect on accrual-based earnings management. In addition, audit quality does not moderate the relationship between the audit committee and accrual-based earnings management. These findings imply that the presence of an audit committee and the level of audit quality are not sufficient to reduce earnings management practices in the companies studied.
subject: Articles
  topic: section
subject: Audit Committee
  topic: keywords
subject: Audit Quality
  topic: keywords
subject: Accrual-Based Earnings Management
  topic: keywords
creator: Arif Rahmatullah
creator: Titik Agus Setiyaningsih
rights: Copyright (c) 2025 Arif Rahmatullah, Titik Agus Setiyaningsih (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 1
ending page: 8
doi: 10.51713/jarac.2025.7158

Corporate Governance Mechanisms, CEO Power, And Their Impact On Environmental Performance
type: item
description: This study aims to analyze the influence of institutional ownership, managerial ownership, independent commissioners, audit committees, and CEO power on the environmental performance of consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Environmental performance is measured using the PROPER rating, which reflects the level of corporate compliance with environmental management standards. The population in this study consists of consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research data was obtained through the purposive sampling method, with a total of 39 companies observed from annual reports and sustainability reports. Data analysis was conducted using multiple linear regression. The results show that institutional ownership, managerial ownership, and independent commissioners significantly influence environmental performance. However, the audit committee and CEO power do not have a significant effect. This study is expected to provide insights for corporate management to improve environmental performance and support business sustainability through the implementation of good corporate governance.
subject: Articles
  topic: section
subject: Institutional Ownership
  topic: keywords
subject: Managerial Ownership
  topic: keywords
subject: Independent Commissioners
  topic: keywords
subject: Audit Committee
  topic: keywords
subject: Environmental Performance
  topic: keywords
creator: Putu Wenny Saitri
creator: Ni Luh Gde Novitasari
creator: Ni Luh Rista Dewi
rights: Copyright (c) 2025 Putu Wenny Saitri, Ni Luh Gde Novitasari, Ni Luh Rista Dewi (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 38
ending page: 48
doi: 10.51713/jarac.2025.7157

The Role of Morality in Preventing Accounting Fraud: A Study of LPD in Karangasem District
type: item
description: This research explores how individual moral awareness influences efforts to reduce accounting irregularities within Village Credit Institutions (LPDs) in Karangasem District, Bali. Individual morality is conceptualized as an internal psychological factor that significantly contributes to reducing the likelihood of fraud by fostering integrity and ethical awareness in financial decision-making. The research population comprised 23 LPDs with 63 employees. Samples were selected using a purposive sampling technique, focusing on active LPDs whose administrators consisted of the Chairperson, Secretary, and Treasurer. Based on these criteria, 14 LPDs with 42 respondents were included in the final analysis. The empirical assessment employed descriptive analysis, classical assumption verification (including normality and multicollinearity checks), and simple linear regression to evaluate the proposed relationship. Findings indicate that individual morality contributes positively and significantly to reducing accounting fraud, with a regression coefficient of 0.374, a t-value of 3.810, and a p-value of 0.000, confirming the robustness of the effect. A greater sense of moral responsibility among LPD staff is therefore associated with a decline in manipulative accounting behaviors. The research findings are consistent with the Fraud Triangle (Cressey, 1953) and Fraud Hexagon (Vousinas, 2019) theories, in which individual morality plays a role in suppressing the rationalization element of fraudulent behavior. Furthermore, these results reinforce Kohlberg's (1981) theory of moral development, which places individuals with high morality in the post-conventional stage, acting based on universal ethical principles. This research emphasizes the importance of morality as a non-formal internal control mechanism in strengthening the integrity of community-based financial institutions.
subject: Articles
  topic: section
subject: Individual Morality
  topic: keywords
subject: Accounting Fraud Prevention
  topic: keywords
subject: Village Credit Institutions
  topic: keywords
subject: Fraud Triangle
  topic: keywords
subject: Fraud Hexagon
  topic: keywords
creator: Putu Diah Asrida
creator: I Gede Agus Adi Saputra
creator: I Gusti Ayu Sukma Nitiasih
rights: Copyright (c) 2025 Putu Diah Asrida, I Gede Agus Adi Saputra, I Gusti Ayu Sukma Nitiasih (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 18
ending page: 28
doi: 10.51713/jarac.2025.7156