Authors:Sri Rahayu, Yudi Yudi, Rahayu Rahayu, Salman Jumaili Abstract: This study examines the effect of participation and the internal environment on transparency with performance as a mediator. PLS 3.0 was used to analyze the research data. We were collecting data using a questionnaire. The research respondents were principals, teachers, and employees of public elementary schools. The number of respondents was as many as three participants. The results showed that participation and control environment had a positive effect on performance. Performance has a positive impact on transparency. Performance can mediate the effect of participation and control environment on transparency. Schools and local governments can use performance measurement with educational scorecards to assess school performance. School performance is evaluated comprehensively, not only from the management of academic activities. Schools must pay attention to financial management performance as well. School transparency must also be considered to increase the trust of all stakeholders. Keywords: educational scorecard, school, stakeholders, academic, finance PubDate: 2022-01-22 DOI: 10.24843/JIAB.2022.v17.i01.p05 Issue No:Vol. 17, No. 1 (2022)
Authors:Atang Hermawan, Ardi Gunardi, Lira Mustika Sari Abstract: The purpose of this study is determine the effect financial literacy and financial inclusion on the intention to use digital finance. Collecting data using questionnaires and PLS analysis method. The results show the intention to use digital finance is influenced by financial literacy with medium significance and financial inclusion with a very strong significance. This finding contributes for fintech knowledge, because the intention to use digital finance’s research is rare expecially for MSME actors, so this results provide suggestions for disseminating financial knowledge and services that have impact on usage intentions to end up with better market and MSME development. This research focuses on the intention to use digital finance for MSMEs, which is important because it requires adjustment to the times that lead to digitalization. The city of Bandung as a city with a fairly large number of MSMEs has attracted the attention of researchers. This research is important because there are still few studies related to the intention to use digital finance involving financial literacy and financial inclusion variables. PubDate: 2022-01-22 DOI: 10.24843/JIAB.2022.v17.i01.p12 Issue No:Vol. 17, No. 1 (2022)
Authors:Putu Agus Ardiana Pages: 1 - 21 Abstract: A plethora of studies reveal that stakeholder engagement is critical in sustainability reporting. However, there is a paucity in the literature on how stakeholder engagement in sustainability reporting may lead to more meaningful sustainability reports. This paper aims to conceptualise the role of stakeholder engagement in producing more meaningful sustainability reports. This conceptual paper offers avenues for future empirical research. This paper contributes to the literature and the theory by shedding light on the importance of institutional work in shifting the institutional logic of stakeholder engagement in sustainability reporting from a strategic management tool to an accountability mechanism so that more meaningful sustainability reports are produced. Stakeholder engagement allows the reporting companies to become more aware of sustainability issues that are informed by their stakeholders while the engaged stakeholders also benefit from the information provided by the reporting companies on the issues, agenda, and performance related to sustainability. Keywords: stakeholder engagement, sustainability reporting, neo-institutional theory PubDate: 2022-01-08 DOI: 10.24843/JIAB.2022.v17.i01.p01 Issue No:Vol. 17, No. 1 (2022)
Authors:Nanang Shonhadji Pages: 33 - 49 Abstract: This study aims to find out and reveal how fraudulent practices in illegal online loans are carried out by P2P lending service providers from the point of view of Habermas' critical thinking. Research site was an illegal online lending practice and the informant were users and victims of fraud from illegal online lending practices who are domiciled in Surabaya, Sidoarjo and Pasuruan, East Java. This qualitative research uses the Radical Humanist Paradigm approach. Result of this research have shown that Habermas' theory of the public sphere can be used as a basis for thinking to reveal the fraud media used by illegal financial technology lenders. The need for clarity on regulations for peer to peer (P2P) lending transactions through online media and firmness of sanctions for perpetrators of illegal online loan fraud to protect the public is a form of consciousness proposed idea. Keywords: fraud, online loans, Habermas PubDate: 2022-01-08 DOI: 10.24843/JIAB.2022.v17.i01.p03 Issue No:Vol. 17, No. 1 (2022)
Authors:Putu Kemala Vidyantari, I Putu Sudana, I Gde Ary Wirajaya, Herkulanus Bambang Suprasto Pages: 50 - 65 Abstract: This research covers deep understanding about how Balinese women deal on being an accountant in banking industry amidst their responsibilities in the cultural traditions. This research is a qualitative research with phenomenological approach. The purpose of this research is to interpret the experiences of Balinese women who work as an accountants in the banking sectors, in serving a dual roles and under what conditions they interpret it. Expansionist theory is used as a theoretical lens in interpreting the themes that arise in this study, after extracting its meaning. Data collection was acquired through in-depth interviews with three informants. Then, the data was analysed using Interpretative Phenomenology Analysis (IPA). The analysis showed four themes that emerged from the meaning of the subject’s experiences. There are four themes in this study, including joyful living, blessing, self-proud, and time management. Time management is one theme that emerges beyond concepts dictated in expansionist theory. Keywords: Balinese women, banking accountant, work cultural-life PubDate: 2022-01-08 DOI: 10.24843/JIAB.2022.v17.i01.p04 Issue No:Vol. 17, No. 1 (2022)
Authors:Milla Sepliana Setyowati, Ida Ayu Rasthiti Adnyani, Arfah Habib Saragih, Adang Hendrawan Pages: 102 - 116 Abstract: The number of High Net-Worth Individuals (HNWI) in Indonesia is increasing. However, this increase was not followed by an increase in state revenues originating from the types of income taxes related to HNWI. This issue can be overcome by applying blockchain technology. This study aims to investigate the potential outcomes of blockchain technology in the issue of Ultimate Beneficial Owner (UBO) registration. Blockchain as a technology can support tax modernization, but it has not been extensively studied. This study used a qualitative method, by using a post-positivist approach, by conducting a literature study and in-depth interviews with nine informants. The results of the study state that the potential outcomes for UBO registration consist of value delivery and risk mitigation. Value delivery is easier to realize than risk management. Both are still being discussed further to find solutions to maximize the potential outcomes. Keywords: blockchain, UBO, value delivery, risk management, tax modernization PubDate: 2022-01-08 DOI: 10.24843/JIAB.2022.v17.i01.p07 Issue No:Vol. 17, No. 1 (2022)
Authors:Rabin Ibnu Zainal, Fitriya Fitriya, Teguh Iman Santoso Pages: 117 - 127 Abstract: The goal of this research is to investigate the underlying motivations for the role of the CSR manager. The study used smart PLS analysis to identify three motivations behind the role of CSR managers in mining companies, namely economic, legal and ethical domains. The study includes 114 managers or representatives from CSR-implementing mining companies in South Sumatera, Indonesia. The manager of mining companies in this region is mandated to implement CSR based on the rules of legislation. The study found that following Indonesian CSR legislation is not a significant motivation for CSR managers. Instead, CSR managers' decisions are influenced by economic motivation. Furthermore, analysis results revealed that CSR managers' motivation for economic and legal domains influenced their role in CSR. Keywords: CSR, mining companies, motivation, role. PubDate: 2022-01-22 DOI: 10.24843/JIAB.2022.v17.i01.p08 Issue No:Vol. 17, No. 1 (2022)
Authors:Fitriah Bidari Latuconsina Pages: 128 - 145 Abstract: This study aims to uncover the practice of profit sharing of fisherman in Yainuelo Village, Central Maluku Regency and the meaning behind the practice. This research uses a qualitative method with ethnomethodology approach. The instruments for the data collection are observation and interviews whereas the informants in this study are eight people who work on fishing boats. The obtained data then analyzed using indexicality and reflexivity analysis. The results showed that the Yainuelo fisherman practiced profit-sharing in seven stages namely, tahlilan (praying), cooperation agreement, fish catching, loading and unloading, selling, bage sala (profit sharing between the owner of the ship and the owner of the raft), and barekeng (profit sharing between the shipowner and the captain and crew). In practice, they not only share material (money) but also share prayers, share happiness, information to train skills that are interpreted as brotherhood, justice, honesty and a spirit of help. Keywords: profit sharing, ethnomethodology, fishermen. PubDate: 2022-01-08 DOI: 10.24843/JIAB.2022.v17.i01.p09 Issue No:Vol. 17, No. 1 (2022)
Authors:Ni Luh Putri Setyastrini, Imam Subekti, Arum Prastiwi Pages: 146 - 158 Abstract: Tax aggressiveness is a strategy of companies to present lower taxable earnings through tax planning without being accused of committing tax fraud, hence considered as one of the weaknesses of the self-assessment system. The purpose of this study was to examine and analyze the effect of corporate governance and political connection on tax aggressiveness with family ownership as the moderator. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. Using purposive sampling method, 49 companies were selected as the sample, resulting in 245 observations. The data were analyzed using multiple regression analysis and moderated regression analysis. This study found that corporate governance does not influence tax aggressiveness, that political connection has a negative effect on tax aggressiveness, and that family ownership does not moderate the influence of corporate governance and political connection on tax aggressiveness. Keywords: tax aggressiveness, corporate governance, political connection, family ownership PubDate: 2022-01-22 DOI: 10.24843/JIAB.2022.v17.i01.p10 Issue No:Vol. 17, No. 1 (2022)
Authors:I Kadek Adhi Pramana, I Gusti Ayu Nyoman Budiasih Budiasih, Anak Agung Ngurah Bagus Dwirandra, I Gusti Ayu Made Asri Dwija Putri Pages: 159 - 170 Abstract: Weakening economic performance during COVID-19 pandemic has an impact on state revenues in the tax sector caused dilemma for a tax consultant. This study aims to explore various ethical decisions making by tax consultants. Transcendental phenomenology Husserl's is used to obtain pure consciousness from informants. Data was collected by interview and based on the interpretation, the dilemma caused by non-optimal income and client's internal policies. In addition, several clients experience tax audits during the pandemic. Ethical assessment of decision making is considered into several aspects, such as: moral considerations, commitment to providing optimal services, and awareness that the role of tax consultants is helping the government to gain state revenue in tax sector. This study provides the relevance use of ethical theory and the theory of planned behaviour. For practitioners, this research can be used as advice in making decisions both in pandemic situations and other unexpected events. Keywords: phenomenology, dilemma, tax consultant, explore, ethical decision PubDate: 2022-01-08 DOI: 10.24843/JIAB.2022.v17.i01.p11 Issue No:Vol. 17, No. 1 (2022)
Authors:Moh Riskiyadi, Tarjo Tarjo, Alexander Anggono Pages: 22 - 32 Abstract: Interpreting tax avoidance as tax fraud is a very interesting discussion because it depends on the point of view of how to react. This research aims to reveal the essence of tax avoidance on financial management in a government agency. This research used a qualitative method with a transcendental phenomenological approach in a government agency of a district in the Madura region with informants from the parties involved in financial management and supplier partners, and data collection was carried out by interview, observation, and documentation. The research findings reveal the essence of financial management compulsion to do tax evasion compared to committing fraud on state or regional finances managed by a government agency. It is hoped that this research will be able to provide a different perspective regarding the dilemma in financial management in government agencies so that regulations and policies on state or regional financial management can be addressed. Keywords: fraud, tax avoidance, tax evasion, government agencies PubDate: 2021-01-27 DOI: 10.24843/JIAB.2022.v17.i01.p02 Issue No:Vol. 17, No. 1 (2021)
Authors:I Gusti Ngurah Agung Suaryana, Naniek Noviari, I Gusti Ayu Eka Damayanthi Pages: 84 - 101 Abstract: The purpose of this research is to create an acceptance model for the implementation of the Local Government Management Information System (LGMIS) financial application in the Denpasar City Government. In this study, the population consisted of all RAOs in the Denpasar City Government, a total of 36 RAOs and selected using saturated sampling methods and sampling of respondents was done by purposive sampling. SEM-PLS statistical analysis was used in this study. The findings of hypothesis testing show that information quality, system quality, management commitment, personal innovativeness, and computer self-efficacy have no effect on LGMIS's perceived usefulness. Personal innovativeness and computer self-efficacy have a positive effect on the perceived ease of use of the LGMIS. Ease of use has a positive effect on the financial LGMIS perceived usefulness. This study also proves that perceived ease of use and perceived usefulness have a positive effect on financial LGMIS symbolic adoption. Keywords: regional management information system, technology acceptance model, symbolic adoption. PubDate: 2021-07-06 DOI: 10.24843/JIAB.2022.v17.i01.p06 Issue No:Vol. 17, No. 1 (2021)
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