Journal of Applied Accounting and Sustainable Finance
Journal of Applied Accounting and Sustainable Finance is a peer-reviewed academic journal that publishes high-quality research in the fields of accounting, finance, and sustainability. The journal focuses on the application of accounting and financial principles to support sustainable business practices, corporate responsibility, environmental, social, and governance (ESG) reporting, as well as ethical financial decision-making. It welcomes original research articles, conceptual papers, case studies, and literature reviews that contribute to the development of applied accounting and sustainable finance, particularly in emerging and developing markets. The journal is published three times a year—in April, August, and December. Topics covered include but are not limited to: Sustainable financial reporting and assurance Integrated reporting and ESG disclosure Green finance and responsible investment Corporate governance and accountability Management accounting for sustainability Financial performance and sustainability alignment Ethical accounting practices and regulatory frameworks For more information, submissions, or inquiries, please visit our website or contact us. Journal Title : Journal of Applied Accounting and Sustainable Finance Initials : AASF Frequency : April, August, and December E-ISSN : 3090-6326 Chief Editor : Dr. Yusuf Faisal DOI Prefix : 10.65440 Publisher : Yayasan Az Zukhruf Cendikia Whatsapp Me : +62 856 11 17124 Accreditation : Non Sinta INDEXED : SPONSORS AND PARTNERS :
Determinants of Return on Assets in Sharia Commercial Banks: The Moderating Role of Non-Performing Financing
Purpose – This study aims to obtain empirical evidence on the influence of the Islamicity Performance Index (proxied by Profit-Sharing Ratio), Intellectual Capital, and Operational Efficiency Ratio on Return on Assets (ROA), with Non-Performing Financing as a moderating variable. This investigation is particularly relevant in the 2022–2024 period, which represents an era of post-pandemic recovery and accelerated spin-offs of Islamic banking units in Indonesia. Design/methodology/approach – This study employs a quantitative research approach using secondary data. The population consists of 14 Sharia Commercial Banks listed by the Financial Services Authority (OJK) in Indonesia during the period 2022–2024. The sample includes 11 Sharia Commercial Banks selected based on purposive sampling criteria, resulting in 33 observations. The analysis technique used to test the hypothesis is multiple regression analysis and moderation interaction regression using EViews 9 software. Findings – The results show that the Islamicity Performance Index has a negative and statistically significant effect on ROA, indicating that profit-sharing-based financing has not yet translated into higher short-term profitability during the spin-off era. Intellectual Capital and Operational Efficiency Ratio exhibit negative but statistically insignificant effects on ROA, suggesting that internal resource optimization remains uneven across Sharia banks. Non-Performing Financing has a negative and statistically insignificant direct effect on ROA; however, it significantly strengthens the relationship between the Islamicity Performance Index and ROA. This finding indicates that financing risk plays a critical role in shaping the effectiveness of Sharia-based financing structures on bank profitability, particularly in periods of structural transformation. Research limitations/implications – This study is limited to Sharia Commercial Banks in Indonesia over the 2022–2024 period and relies solely on secondary data. Practically, the findings highlight the importance for Islamic bank management to integrate profit-sharing strategies with robust financing risk control. From a policy perspective, the results provide relevant insights for the Financial Services Authority (OJK) in designing supervisory frameworks that balance Sharia compliance, risk management, and profitability sustainability in the spin-off era. JEL: M41, G21, G32
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The Effect of Environmental Performance and CEO Gender on Carbon Emission Disclosure with Leverage as a Moderating Variable
Purpose – This study aims to obtain empirical evidence on the influence of environmental performance and CEO gender on carbon emission disclosure, with leverage as a moderating variable. Design/methodology/approach – This study uses quantitative research. The sample in this study consists of 66 companies in the basic materials sector listed on the Indonesia Stock Exchange from 2022 - 2024. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings – The results of this study found that Environmental Performance has a negative and statistically insignificant effect on Carbon Emission Disclosure, while CEO Gender has a negative and statistically insignificant effect on Carbon Emission Disclosure, and Leverage has a negative and statistically insignificant effect on Carbon Emission Disclosure. Furthermore, Environmental Performance does not strengthen the effect of Leverage on Carbon Emission Disclosure, while CEO Gender strengthens the effect of Leverage on Carbon Emission Disclosure. Research limitations/implications – This study discusses Carbon Emission Disclosure and other factors such as Environmental Performance, CEO Gender, and Leverage, focusing on the basic materials sector. These results highlight the importance of executive characteristics under financial constraints and imply that voluntary environmental disclosure in Indonesia remains weak without stronger regulatory enforcement. They contribute to the environmental accounting literature by providing empirical evidence on the interaction between financial pressure and top management characteristics. They also offer policy implications for strengthening the mandatory carbon disclosure framework in emission-intensive sectors. JEL : Q56, M14, G34
The Effectiveness of Accounting Information Systems, Intellectual Capital, and Financial Distress on Financial Performance with Profitability as a Moderation Variable
Objective – This study aims to obtain empirical evidence on the Effect of Effectiveness of Accounting Information Systems, Intellectual Capital, and Financial Distress on Financial Performance with Profitability as a moderation variable. Design/methodology/approach – This study uses a type of quantitative research. The sample in this study is 64 companies in the Health and Non-Primary Consumer Goods sectors listed on the Indonesia Stock Exchange in 2022-2024. The analysis technique used to test the hypothesis is logistic regression analysis using the Eviews 9 software. Findings – The results of the study show that the Effectiveness of the Accounting Information System has a positive effect on Financial Performance. Meanwhile, Intellectual Capital has a positive effect on Financial Performance. And Financial Distress has a positive effect on Financial Performance. Then, the Effectiveness of Accounting Information Systems strengthens the influence of profitability on Financial Performance. Meanwhile, Intellectual Capital strengthens the influence of profitability on Financial Performance. Meanwhile, Financial Distress strengthens the influence of profitability on Financial Performance. Limitations/Implications of Research – The first limitation of this research is the type of data used in this study, namely secondary data obtained from the annual report published by the company. However, the data listed is incomplete even though it is mandatory to upload financial statements every year. Furthermore, the content of the formula is confusing or incomplete, the number is not stated in the financial statements for the formula. Furthermore, this study has limitations on the sample from only 204 to 64 samples, while the rest is because the annual report data is incomplete and the company suffers losses. And finally, this study was conducted over a certain period of time, namely 2022-2024, which may not be for long-term analysis. JEL : M41, G32, G33, G34, 25
The Effectiveness of Accounting Information Systems
The Effect of Corporate Social Responsibility Disclosure, Good Corporate Governance, and Intellectual Capital on Company Financial Performance with Company Size as a Moderating Variable
Purpose – This study investigates the financial performance of the non-cyclical consumer sector on the Indonesia Stock Exchange during the post-pandemic recovery and high-inflation period (2022-2024). It specifically examines the impact of Corporate Social Responsibility Disclosure (CSRD), Good Corporate Governance (GCG), and Intellectual Capital (IC) on Financial Performance, with Company Size as a moderating variable. Design/methodology/approach – This quantitative study analyzes a sample of 147 companies. Data were analyzed using panel data regression (Random Effects Model) processed through Eviews 9, moving away from previous inconsistencies regarding regression types. Findings – The analysis shows that CSRD and GCG have a negative and statistically insignificant effect on financial performance, indicating that governance structures and social disclosure in this sector have not been optimized for financial gain. Importantly, Intellectual Capital is found to have a negative and statistically significant effect on performance, indicating that high investment in intangible assets may act as a cost burden in the short term in this sector. However, Firm Size has a positive and significant direct effect on financial performance, reflecting economies of scale. Furthermore, although Firm Size fails to moderate the impact of CSRD and GCG, it significantly moderates and strengthens the relationship between Intellectual Capital and financial performance, implying that larger firms are better able to leverage intangible assets for value creation. Research limitations/implications – This study provides practical insights for managers in the consumer non-cyclicals sector to optimize their intellectual assets and reconsider the cost-benefit efficiency of CSR activities during the economic recovery phase. JEL : 14, M41, G34, O34, L25
Corporate Social Responsibility Disclosure
The Effect of Environmental Performance, Intellectual Capital, Institutional Ownership on Corporate Profitability with Corporate Social Responsibility as a Moderating Variable
Purpose – This study aims to obtain empirical evidence on the influence of environmental performance, intellectual capital, and institutional ownership, on Corporate profitability. Design/methodology/approach – This study employs a quantitative research method using secondary data. The population consists of 73 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sample comprises 34 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the same period. The total number of observations in this study is 102. The hypothesis testing is conducted using multiple regression analysis with E-Views 9 software. Findings – The results of this study indicate that the environmental performance variable has a positive and significant effect on firm profitability. The intellectual capital variable has a negative and insignificant effect on firm profitability. The institutional environment has a positive and significant effect on firm profitability. Research limitations/implications – This study aims to provide information on firm profitability provides an overview of a company’s ability to generate profits efficiently. JEL : 14, M41, G34, O34, L25
Effectiveness of Managerial Ownership in Moderating the Impact of Green Accounting and Green Intellectual Capital on Financial Performance
Purpose – This study aims to obtain empirical evidence regarding the effect of green accounting and green intellectual capital on financial performance with managerial ownership as a moderating variable. Design/methodology/approach – This research uses quantitative research. The sample in this study were industrials sector companies listed on the Indonesia Stock Exchange in 2021-2024, totaling 41 companies. The analysis technique used to test the hypothesis is multiple regression analysis and moderation interaction regression using EViews 9 software. Findings – The results of this study indicate that green accounting has a negative and statistically insignificant effect on financial performance. In contrast, green intellectual capital has a positive and statistically significant effect on financial performance, and managerial ownership has a positive and statistically significant effect on financial performance. However, managerial ownership does not strengthen the effect of green accounting on financial performance, while managerial ownership strengthens the effect of green intellectual capital on financial performance. Research limitations/implications – This study discusses corporate financial performance as well as other factors such as green accounting, green intellectual capital, and managerial ownership, focusing on industrials sector companies. This study makes a novel contribution by placing managerial ownership as a moderating variable that strengthens the relationship to explain variations in corporate financial performance amidst increasing demands for sustainable business practices. Originality/value – This study is a new contribution to Indonesian literature because it integrates green accounting, green intellectual capital, and managerial ownership into a single research framework. The evidence produced can be used as a reference for academics, practitioners, and regulators to understand the role of managerial ownership in strengthening sustainability practices that impact corporate financial performance.
Copyright (c) 2025 Journal of Applied Accounting and Sustainable Finance https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Green Accounting, Corporate Social Responsibility, Profitability And Investment Decisions On Firm Value
Purpose – This study aims to obtion emprical evidence on the Effect of Green Accounting, Corporate Social Responsibility, Profitability, and Invesment Decisions on Firm Value. Design/methodology/approach – This study uses a type of quantitative research, the sample in this study is a raw materials sector company listed on the Indonesia Stock Exchange in 2021-2024 as many as 20 companies. The analytical technique used to test the lupotests is multiple regression analysis using e-views 9 software. Findings – The results of this study found that green accounting has a negative and statistically insignificant effect on firm value, as well as corporate social responsibility has a negative and statistically significant effect on firm value. while profitability has a positive and statistically significant effect on firm value. then investment decisions have a positive and statistically significant effect on firm value. Originality/value: This study discusses Firm Value and other factors such as Green Accounting. Corporate Social Responsibility, Profitability, and Investment Decisions that focus on raw materials sector companies.
The Influence Of Sustainability Report Disclosure, Firm Size, And Green Accounting On Return on Assets Of Companies In Basic Materials Sector In 2020-2024
Purpose – This study aims to analyze the effect of Sustainability Report Disclosure, Firm Size, and Green Accounting on Return on Assets (ROA) of basic materials sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. Design/methodology/approach – This research employs a quantitative approach with causal-explanatory design using secondary data obtained from annual reports and sustainability reports. The sample consists of 16 basic materials sector companies selected using purposive sampling technique, resulting in 80 observations during 2020-2024. Data analysis was conducted using panel data regression with Random Effect Model (REM) approach, supported by EViews9 software. Variable measurement uses disclosure index based on GRI Standards 2021 for Sustainability Report, natural logarithm of total assets for Firm Size, and dummy variable for Green Accounting based on environmental cost disclosure. Findings – The results showed that the overall model was significant (F-statistic = 2.245; p-value = 0.090), explaining 8.14% of the variation in ROA (R² = 0.814). Individually, the Sustainability Report Disclosure variable had no effect on ROA (coefficient = 0.0034; p-value = 0.4998), indicating that corporate sustainability transparency has not been able to improve asset profitability. Firm size did not affect ROA (coefficient = 0.0008; p-value = 0.6878). The results showed that firm size does not directly reflect a company's ability to generate profits from its assets. On the other hand, Green Accounting shows a negative effect on ROA (coefficient = -0.0608; p-value = 0.0163), this can be interpreted that the costs arising from the implementation of Green Accounting in the short term have the potential to reduce the company's profitability, although in the long term it can provide non-financial benefits such as reputation and business sustainability. Practically, companies that implement Green Accounting (disclose environmental costs in sustainability reports) have a lower ROA of 6.1 points compared to companies that do not implement it, assuming other variables are constant. Research limitations/implications – This research was obtained from financial reports and sustainability reports. The data obtained only covers a five-year period and may not fully capture the quality or substance of the disclosures, but only the quantity. JEL: G3, Q5
Emission Transparency and Funding Strategy: Implications for Firm Value
Purpose – This study aims to analyze the effect of Greenhouse Gas Emissions Disclosure and Debt Policy on Firm Value in companies listed on the Indonesia Stock Exchange for the period 2021-2024. This study is relevant given the increasing global attention to environmental issues and corporate funding strategies as important factors in creating company value. Design/methodology/approach – The research uses a quantitative approach with panel data regression method through Random Effect Model (REM). Data was obtained from annual reports and corporate sustainability reports during the study period. The independent variables used are Greenhouse Gas Emissions Disclosure and Debt Policy, while the dependent variable is Firm Value proxied by Tobin's Q. Findings – The results showed that Greenhouse Gas Emissions Disclosure has a positive but insignificant effect on Firm Value, indicating that the market has not fully considered emissions disclosure in valuation. In contrast, Debt Policy has a positive and significant effect, in line with signaling theory, which suggests that funding decisions through debt are perceived as a signal of confidence in the company's prospects. Research limitations/implications – The research is limited to the 2021-2024 observation period and only uses two independent variables, so it does not include other factors such as profitability, company size, and governance. The practical implication is that management needs to strengthen emission disclosure transparency and manage debt policy sustainably in order to increase investor confidence. JEL : G32, M41, Q56
Determinants of Firm Value: Evidence from Carbon Emission Disclosure, Green Innovation, and Cash Holding
Purpose – This study aims to obtain empirical evidence on the influence of carbon Emission Disclosure, Green Innovation, and Cash Holding on Firm Value. Design/methodology/approach – This study uses quantitative research. The sample in this study consist of 40 companies in the transportation and logistics, and infrastructure sectors listed on Indonesian Stock Exchange from 2021-2024. The analysis technique used to the hypothesis is multiple regression analysis using Eviews 9 software. Findings – The results of this study found carbon emission disclosure had a negative and statictically insignificant effect on firm value, while green innovation had a negative and statistically significant effect on firm value, and cash holding had a positive and statistically significant effect on firm value. Research limitations/implications – This study discusses firm value and other such as carbon emission disclosure, green innovation, and cash holding focusing on transportation and logistics, and infrastructure sectros.
Influence of Awareness, regulation understanding, and Sanctions on PKB compliance Bekasi
Purpose – This research is to empirically examine how taxpayer awareness, knowledge of tax laws, and the imposition of tax penalties affect the compliance behavior of motor vehicle taxpayers in Bekasi Regency. Design/methodology/approach – This study a quantitative research approach with the unit of analysis at the individual level, specifically targeting employees in the private sector, state owned enterprise (SOEs), the education sector, civil servants, self-employed individuals, and private motor vehicle owners in Bekasi Regency particularly in the districts of South Tambun Selatan, Babelan, and Cibitung. The researcher’s involvement is kept to a minimum. A total of 365 respondents were selected using a snowball sampling technique, and data collection was conducted through the distribution of questionnaires. To analyze the data, the researcher utilized Partial Least Squares Structural Equation Modeling (PLS-SEM) version 4.0. Findings – The findings reveal taxpayer awareness significantly and positively influences taxpayer compliance. Likewise, comprehension of tax regulations demonstrates a significant and positive relationship with taxpayer compliance. Moreover, the imposition of tax sanctions also shows a significant and favorable effect on taxpayer compliance. Research limitations/implications – This research has a number of limitations that emerged during the data collection process. One of the main challenges was attracting some respondents to fill out the questionnaire boldly because they were concerned about risk of digital fraud. In addition, the geographic scope of the research which only covers the Bekasi Regency are and the focus of respondents being limited to motor vehicle taxpayers means that the results of this research cannot be generalized to other types of taxes or areas with more complex conditions. In addition, some elderly respondents required assistance when fulfilling out the questionnaire to ensure that the answers given truly reflected their personal opinions and minimized filling errors.
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The Effect of Information Asymmetry, Systematic Risk and Investment Opportunity (IOS) on Profit Quality in Food & Beverage
Purpose – This study aims to obtain empirical evidence and analyze the factors that influence earnings quality. The independent variables used in this study are Information Asymmetry, Systematic Risk and Investment Opportunity Set (IOS). The dependent variable in this study is earnings quality. The population used in this study are Manufacturing Companies in the Food & Beverage Sub-Sector Registered on the Indonesia Stock Exchange (IDX) from 2013 to 2022. Design/methodology/approach – The research method used is descriptive quantitative. The type of data used is secondary data in the form of published financial reports of manufacturing companies in the food & beverage sub-sector which are listed on the Indonesia Stock Exchange in 2013-2022. Samples were collected by purposive sampling method. The number of companies that were sampled in this study were 10 companies with a research period of 10 years. Data processing using SPSS version 20 for windows by collecting related data and then calculating information asymmetry, systematic risk, and Investment Opportunity Set (IOS) and earnings quality. T), and multiple linear regression test Findings – The results of this study partially show that information asymmetry has no effect on earnings quality, systematic risk has a negative and significant effect on earnings quality, Investment Opportunity Set (IOS) has a positive and significant effect on earnings quality. Simultaneous test results show that information asymmetry, systematic risk, and Investment Opportunity Set (IOS) affect earnings quality.
The Effect of Liquidity, Profitability, and Solvency on Stock Prices in LQ-45 Companies Listed on The Indonesia Stock Exchange (IDX) For The Period 2020-2022
Purpose – This study aims to test and analyze the relationship between liquidity, profitability, and solvency in relation to stock price Design/methodology/approach – This research was conducted using a purposive sampling. The research data includes 81 observations that focus on the Index LQ 45 with 27 samples of research during 2020-2022. The writer tested the hypothesis by using a data regression model with the SPSS tool. Findings – The results of this study found that Liquidity has a negative and insignificant effect on stock price, Profitability has a positive and significant effect on stock price, Solvency has a negative and significant effect on share price. Research limitations/implications – This research focuses on the stock price where this research study discusses the relationship of liquidity, profitability, and solvency in LQ-45 index companies
The Influence of Media Exposure, Slack Resources, Public Ownership and Profitability on Corporate Social Responsibility Disclosure
Purpose – This study aims to determine the influence of Media Exposure, Slack Resources, Public Ownership, and Profitability on Corporate Social Responsibility Disclosure. Design/methodology/approach – This study uses quantitative data, the sample in this study is 55 non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2018-2022. The analysis techniques used to test the hypothesis are statistical analysis, namely: descriptive statistics, classical assumption tests (normality, multicollinearity, heterokedasticity, and autocorrelation), multiple linear analysis, hypothesis tests and determination coefficients with SPSS 25.0. Findings – The results of this study show that the Media Exposure variable has a positive and significant effect on corporate social responsibility disclosure, the slack resources variable has a negative and insignificant effect on corporate social responsibility disclosure, the public ownership variable has a positive and insignificant effect on corporate social responsibility disclosure, and the profitability variable has a positive and significant effect on corporate disclosure social responsibility. Originality/value - This study discusses Corporate Social Responsibility Disclosure and other factors such as Media Exposure, Slack Resources, Public shareholding and Profitability focusing on consumer non-cyclical. This study uses the Sustainbility Reporting Guidelines (SRG) index. Launched by the Global Reporting Initiative (GRI), in the SRG, there are 79 items spread across 6 performance indicators.
Strategic Governance and Financing: Keys to Firm Value in Food and Beverage Companies
Objective – This study aims to examine the relationship between independent board of commissioners, institutional ownership and capital structure on firm value. Design/methodology/approach – The population in this study is a food and beverage subsector companies listed on the Indonesia Stock Exchange in the period 2013-2022 with a total of 26 companies. The sample selection was carried out using purposive sampling method and obtained a total sample of 13 companies and 130 observations. The analytical technique used to test the hypothesis is multiple regression analysis using IBM SPSS 24 software. Findings – The results of this study indicate that the variable independent board of commissioners and capital structure have a positive and significant effect on firm value, while the variable institutional ownership has no effect on firm value. Originality/value – In this study the focus is on food and beverage subsector companies with a 10 years period from 2013-2022 which can differentiate it from previous research.
Predictive Analysis of VAT Revenue in 2025: The Effect of Macroeconomic Factors on VAT Revenue
Purpose: The purpose of this study is to analyze the influence of macroeconomic factors—namely the rupiah exchange rate, inflation rate, and economic growth—on Value Added Tax (VAT) revenue in Indonesia. Additionally, the research aims to predict VAT revenue for 2025 using a regression-based Machine Learning algorithm and to analyze these predictions in the context of the planned VAT rate increase to 12%. Design/methodology/approach : This study employs a quantitative approach using secondary time-series data from 2017 to 2024, sourced from Statistics Indonesia (BPS), Bank Indonesia, and the Ministry of Finance. The dependent variable is VAT revenue, while the independent variables include the rupiah exchange rate, inflation, and economic growth. The analysis began with classical assumption tests and multiple linear regression. Subsequently, predictive modeling was conducted using the KNIME platform, testing several Machine Learning algorithms—including linear regression (with and without lag variables), Gradient Boosting, and Random Forest—to find the most accurate model. Findings : Statistical test results show that the rupiah exchange rate, inflation, and economic growth have no significant effect on VAT revenue, neither individually nor simultaneously. The linear regression, lag-variable, and Gradient Boosting models performed inadequately, showing low explanatory power (low R 2 ). In contrast, the Random Forest model proved superior with an R 2 of 0.844, significantly explaining the data's variability. Based on this model, VAT revenue in 2025 is predicted to follow a gradual upward trend throughout the quarters. An initial dip in revenue is analyzed as a consequence of global geopolitical instability and a domestic political transition impacting consumer purchasing power. Research limitations/implications: The main limitation of this study is the relatively short time span of the data, which prevents the full capture of long-term trends. The implication is that simple linear models are insufficient for predicting VAT revenue, making complex models like Random Forest more relevant for fiscal policy analysis. Future research is recommended to expand the analysis period and incorporate other variables, such as taxpayer compliance rates and broader global economic conditions.
The Effect of Cultural Factors, Price, and Promotion on Purchasing Decisions
Abstract Purpose – This study aims to examine the influence of cultural factors, price, and promotion on purchasing decisions. Design/methodology/approach – This research uses a quantitative approach. It was conducted using a questionnaire distributed to people in East Nusa Tenggara, especially in the Regency, with as many as 80 distributed via social media. Each questionnaire contained 76 statements for respondents to answer. To get the result of this research, I used PLS-SEM Version 3.0 Findings – Research limitations/implications – The findings reveal that culture has a positive and significant effect on purchasing decisions, price has a positive but insignificant effect on purchasing and promotion has a positive and significant effect on purchasing decisions. Each questionnaire contained 76 statements for respondents to answer. Research limitations/implications- This study introduces needs variables in purchasing decisions, especially experience and attitude, which provide new insight. However, the findings are limited to consumer behavior and product marketing, requiring further research.
The Influence of Social Media Marketing, Service Quality, and Ease of Transactionson Purchase Decisions
Objective – This study aims to find out and analyze the influence of social media marketing, service quality and ease of transactions on purchase decisions. Design/methodology/approach – This study uses a quantitative type of research. This research was conducted using a questionnaire distributed to consumers of Sea Makeup products, namely 110 questionnaires shared through social media. Each questionnaire distributed has 51 questions to be answered by respondents. Of the 110 questionnaires distributed, 66 respondents gave answers. To get the results of this study, the researcher used SmartPLS 3. Findings – The results of this study determine that social media marketing has a positive effect and has a significant effect on purchase decisions, ease of transactions has a positive effect and has a significant effect on purchase decisions. Limitations of the Research – The limitations of this study are all variables, namely social media marketing variables, service quality, ease of transactions as independent variables, purchase decisions as dependent variables, so that the data obtained is the perception of the respondents. Respondents were obtained through WhatsApp and Instagram so that the filling out of the questionnaire obtained was not guided in filling it out. Some respondents may be reluctant to give honest answers and not all respondents have the same understanding of the questions asked, which can lead to irrelevant or inappropriate answers.
The Effect of Compensation, Training, and Work Discipline on Employee Performance
Purpose – This study aims to test or analyze how employee performance affects compensation, training, and work discipline. Design/methodology/approach – This study uses quantitative research methods, using primary data collected from a population of 70 employees who are members of PT Namicoh Indonesia Component in the automotive manufacturing section of plant 1. Each questionnaire distributed contained 54 statements to be answered by respondents. To get the results of this study, researchers used SEM-PLS (Partial Least Squares) version 3.0. Findings – The results of this study in the first hypothesis found that compensation has a positive and significant effect on employee performance, then the second hypothesis found that training has a positive and insignificant effect on employee performance, then the third hypothesis found that work discipline has a positive and insignificant effect on employee performance Research limitations/implications – This research introduces innovative variables in employee performance. In particular compensation, training, and work discipline, which provide new insights. However, these findings are limited to PT Namicoh Indonesia Component automotive manufacturing plant 1, and broader applicability to non-automotive manufacturing company contexts requires further research.
The Effect of Service Quality, Tax Sanctions, and Modernization of the Tax Administration System on Taxpayer Compliance
Purpose - This study aims to examine the influence of Service Quality, Tax Sanctions, and Tax Administration System Modernization on Taxpayer Compliance. Design/methodology/approach - This study uses quantitative research methods, using primary data collected from a population of 64 respondents from Individual Taxpayers in the city of Bekasi. Data analysis was carried out using Partial Least Square (PLS) software with Moderated Regression Analysis. Findings - The results of this study found that Service Quality has a positive effect and has a non-significant effect on Taxpayer Compliance, Tax Sanctions have a positive effect and have a significant effect on Taxpayer Compliance, and Modernization of the Tax Administration System has a positive effect and has a significant effect on Taxpayer Compliance Limitations/implications of the study - This study introduces innovative variables in taxpayer compliance, especially service quality, tax sanctions, and modernization of the tax administration system, which provides new insights. However, this finding is limited because the variables are measured using a questionnaire, the data obtained is the perception of respondents of the data obtained through WhatsApp so that the questionnaire obtained is not guided in detail in its filling.
Modernization of the Tax Administration System
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