Journal of International Accounting, Taxation and Information Systems
type: channel
description: Journal Title : Journal of International Accounting, Taxation and Information Systems Abbreviation : J. Int. Account. Tax. Inf. Syst. Initials : JIATIS DOI : 10.70865/jiatis by Crossref Frequency : Four issues per year (February, May, August, and November) Online ISSN : 3048-085X Editor in Chief : Prof. Dr. Mardi Publisher : CV. Proaksara Global Transeduka, based in Malang, East Java, Indonesia Citation analysis: Google Scholar, Dimensions Journal of International Accounting, Taxation and Information Systems (E-ISSN 3048-085X) is a peer-reviewed open-access journal which publishes result from scientists and engineers from the fields of accounting, taxation and information systems. JIATIS welcomes contributions that explore international accounting, including global standards, international financial reporting, and comparative studies of accounting practices across countries. In the field of taxation, the journal publishes research on international tax law, cross‑border taxation, tax planning, compliance, and the impact of tax policies on businesses and economies worldwide. Within information systems, JIATIS highlights studies on accounting information systems, electronic tax filing, data analytics for financial reporting, cybersecurity in accounting, and emerging technologies that transform tax compliance. Every submitted manuscript will be reviewed by at least two peer-reviewers using the double-blind review method. By publishing original research articles, theoretical discussions, comparative analyses, and applied case studies, JIATIS serves as a vital forum for scholars, practitioners, and policymakers seeking to understand and address the complexities of accounting, taxation, and information systems in a globalized environment.
publisher: CV. Proaksara Global Transeduka
language: en
publication name: Journal of International Accounting, Taxation and Information Systems
issn: 3048-085X
items: Analysis of the Factors of Success and Failure of Information System Projects in the Public and Private Sectors
items: Comparative Analysis of Web Frameworks for Rapid Development: A Systematic Literature Review
items: Implementation of Accounting Conservatism from the Perspective of Pancasila Accounting: A Phenomenological Study at PT X Cirebon
items: The Influence of Corporate Governance and Corporate Strategy on Financial Reporting Tone and Readability: Evidence from the Iraqi Stock Exchange (2015-2024)
items: Auditor Knowledge Deficiency, Work Experience, and Internal Control Systems as Determinants of Audit Disclosure Quality: A Mixed-Method Inquiry
items: Policy Communication and the Effectiveness of Real Estate Transfer Taxation: Lessons from Russia and Singapore for Vietnam
items: Sustainability Accounting Compliance Under IFRS S2: Carbon Emission Disclosure in Public Enterprises Across Three Regulatory Phases, A Systematic Literature Review
items: Determinants of Capital Adequacy and Their Implications for Banking Stability
items: Sustainability Strategy of PT XYZ in Entering the Blue Ammonia Industry in Indonesia
items: From Project to Operations: Human Resource Strategies as Key Success Factors for Jakarta-Bandung High-Speed Railway
items: The Effect of Workload and Work Discipline on Employee Performance at the Inspectorate of West Pasaman Regency
items: The Effect of Good Corporate Governance and Leverage on Company Value Moderated by Profitability in the Coal Sub-Sector
items: The Influence of Financial Risk Attitude and Financial Risk Tolerance on MSME Risk Management Strategies in West Pasaman
items: The Influence of ATLAS Utilization, Auditor Competence, and Time Pressure on Audit Quality at Public Accounting Firms in Bali Province
items: The Influence of Tax Knowledge and E-Filing System Implementation on MSME Tax Compliance in the Digital Economy Era (Study at KPP Pratama Cimahi)
items: The Effect of Green Accounting Implementation, Sales Growth, and Firm Size on Firm Value (A Study on Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange (IDX) in 2019–2023)
items: The Influence of Motivation and Organizational Culture on the Performance of Employees at the Department of Fisheries and Food in Pasaman Regency
items: https://jiatis.com/index.php/journal/article/view/126
items: The Influence of E-Service Quality, E-Word of Mouth, and Customer Experience on Purchase Decisions of Sociolla Products (A Study on SOCO by Sociolla Application Users in Malang)
items: The Influence of Environmental, Social, Governance (ESG) and Company Size on Stock Returns (Case Study of Mining Sector Companies Listed on the IDX 2016-2023 Period)
items: SDGs and Sustainability Reporting: Their Effect on Financial Performance of Energy Firms in Indonesia
items: https://jiatis.com/index.php/journal/article/view/123
items: Analysis of Sales Budget Preparation in Preparing Production Cost Budgets (A Study of Home Industry UD Usaha Jaya)
items: Integration of the Theory of Planned Behavior (TPB) and Theory of Financial Planning Behavior in MSMEs Actors
items: Exploring Financial Behaviour in MSME’s Sector: a Sytematic Review of Literacy, Attitude, and Gender Perspective
items: https://jiatis.com/index.php/journal/article/view/119
items: The Impact of Company Growth and Company Size on Dividend Policy in Automotive and Component Sub-Sector Companies Listed on the Indonesian Stock Exchange During the Period 2020–2023
items: Measurement of Company Financial Performance Using Debt to Equity Ratio and Debt to Total Asset Ratio in Mining Companies in Indonesia
items: Artificial Intelligence in Cybersecurity: A Comparative Study of Threat Detection Algorithms
items: The Effect of Employee Turnover on Employee Job Satisfaction at the Tofu Factory in Tanah Garam Village, Solok City

Analysis of the Factors of Success and Failure of Information System Projects in the Public and Private Sectors
type: item
description: Information system (IS) projects represent substantial investments for public and private organizations, yet many fail to achieve their intended objectives. Despite advances in project management practices and information technologies, project failure remains a persistent challenge. Global IT investment reached approximately USD 3.11 trillion in 2022, while Standish Group CHAOS reports indicate that only about one-third of projects are completed on time, within budget, and with the required functionality. This systematic literature review synthesizes evidence from 67 studies published between 1990 and 2024 to examine how organizational, managerial, and technical factors influence IS project success and failure. Guided by a critical realist perspective and thematic synthesis, the review identifies critical success factors, explores relationships among failure factors, and compares priorities across public and private sectors. The findings reveal that people-related factors including committed project teams, active user involvement, clearly defined requirements, effective leadership, and executive support have the strongest influence on project success. While many success factors are common to both sectors, public organizations place greater emphasis on stakeholder engagement, governance, procurement compliance, and change management, whereas private organizations prioritize cost efficiency, rapid delivery, innovation, and technical performance. User participation, communication, and training consistently strengthen other success factors. The review extends the DeLone and McLean IS Success Model by incorporating project-level determinants and supports a contingency perspective, offering practical guidance for project managers, IT executives, and policymakers to improve IS project outcomes.
subject: Articles
  topic: section
subject: Critical Success Factors (CSFs)
  topic: keywords
subject: Information Systems (IS)
  topic: keywords
subject: Private Sector
  topic: keywords
subject: Project Failure
  topic: keywords
subject: Public Sector
  topic: keywords
creator: Fawad Bikzad
creator: Farid Ullah Qayoumi
rights: Copyright (c) 2026 Fawad Bikzad*, Farid Ullah Qayoumi https://creativecommons.org/licenses/by/4.0
date: 2026-08-07
publication date: 2026-08-07
starting page: 96
ending page: 104
doi: 10.70865/jiatis.v3i2.157

Comparative Analysis of Web Frameworks for Rapid Development: A Systematic Literature Review
type: item
description: Selecting the most suitable web framework for rapid development remains a significant challenge for software teams, often leading to increased costs, slower delivery, and technical debt. This paper presents a systematic literature review (SLR) comparing six leading web frameworks React, Vue.js, and Angular for front-end development, alongside Django, Ruby on Rails, and Express.js for back-end development to evaluate their effectiveness for rapid development of Minimum Viable Products (MVPs), Single Page Applications (SPAs), and scalable prototypes. Following the Kitchenham and Charters (2007) SLR guidelines, a systematic search was conducted across IEEE Xplore, ACM Digital Library, and Google Scholar, focusing on 47 empirical studies published between 2015 and 2025 and assessed against five criteria including development speed, learning curve, performance, deployment time, and scalability. Findings reveal that Vue.js and Ruby on Rails offer the fastest initial development times due to gentle learning curves and built-in scaffolding, making them ideal for MVPs. React and Django demonstrate superior scalability and robustness for large-scale, data-intensive applications, while Angular and Express.js excel in enterprise contexts requiring structured architectures and microservice flexibility. No single framework universally outperforms the others; optimal selection depends on project-specific requirements, team expertise, and scalability needs. The study offers evidence-based recommendations to help developers and decision-makers balance rapid development with long-term maintainability.
subject: Articles
  topic: section
subject: Minimum Viable Product (MVP)
  topic: keywords
subject: Rapid Development
  topic: keywords
subject: Single Page Application (SPA)
  topic: keywords
subject: Web Frameworks
  topic: keywords
creator: Farid Ullah Qayoumi
creator: Fawad Bikzadl
rights: Copyright (c) 2026 Farid Ullah Qayoumi*, Fawad Bikzadl https://creativecommons.org/licenses/by/4.0
date: 2026-08-07
publication date: 2026-08-07
starting page: 88
ending page: 95
doi: 10.70865/jiatis.v3i2.156

Implementation of Accounting Conservatism from the Perspective of Pancasila Accounting: A Phenomenological Study at PT X Cirebon
type: item
description: Accounting conservatism has long been understood primarily as a technical mechanism in financial reporting aimed at anticipating uncertainty and reducing information risk. However, this approach has not been fully capable of explaining the ethical and moral dimensions that underlie conservatism practices within organizational contexts. This study aims to analyze the implementation of accounting conservatism at PT X Cirebon, identify its impact on stakeholders, and explore its harmonization with Pancasila Accounting values. The study employs Edmund Husserl’s transcendental phenomenology paradigm with a qualitative approach. Data were obtained through in-depth interviews, non-participatory observation, and documentation involving informants who participated in the financial reporting preparation process. Data analysis was conducted through epoché, horizontalization, clustering of meaning units, textural description, structural description, and synthesis of meaning and essence. The findings indicate that accounting conservatism at PT X is manifested through caution in revenue recognition, earlier recognition of risks and losses, and prudent asset valuation. These practices are driven not only by compliance with accounting standards but also by moral awareness to maintain honesty and credibility of financial information. Conservatism produces positive impacts in the form of improved decision-making quality, reduced information asymmetry, strengthened accountability, and increased stakeholder trust. Furthermore, the study finds that accounting conservatism has strong alignment with Pancasila values, namely Divinity, Humanity, Unity, Democracy, and Social Justice. These findings generate a conceptual reconstruction referred to as Pancasilaist Accounting Conservatism, that is, a conservatism practice oriented not only toward technical prudence but also toward moral responsibility, humanity, and social justice in financial reporting.
subject: Articles
  topic: section
subject: Accounting Conservatism
  topic: keywords
subject: Financial Reporting
  topic: keywords
subject: Pancasila Accounting
  topic: keywords
subject: Phenomenology
  topic: keywords
subject: Stakeholders
  topic: keywords
creator: Widatul Khusniah
creator: Choirul Anwar
creator: Etty Gurendrawati
rights: Copyright (c) 2026 Widatul Khusniah*, Choirul Anwar, Etty Gurendrawati https://creativecommons.org/licenses/by/4.0
date: 2026-07-20
publication date: 2026-07-20
starting page: 69
ending page: 87
doi: 10.70865/jiatis.v3i2.155

The Influence of Corporate Governance and Corporate Strategy on Financial Reporting Tone and Readability: Evidence from the Iraqi Stock Exchange (2015-2024)
type: item
description: This study investigates the determinants of clarity, readability, and user comprehension of financial reports, with particular emphasis on the roles of corporate governance mechanisms and business strategies among industrial companies listed on the Iraq Stock Exchange (ISE). A statistical sample of 20 out of 24 listed industrial companies was examined over the period 2015-2024, and multiple regression analysis was employed to test the formulated research hypotheses. The findings demonstrate that both corporate governance components and business strategies exert a direct, statistically significant influence on the linguistic characteristics of financial reports, particularly tone and readability. Regarding tone, independent company ownership, board independence, audit committee independence, and the adoption of an aggressive business strategy were found to have a positive effect, whereas management involvement, family ownership, and a defensive business strategy exerted a negative influence. With respect to readability, board independence, audit committee independence, the frequency of audit committee meetings, and an aggressive strategy, these factors had a direct, positive impact, while management involvement, family ownership, and a defensive strategy had a negative effect. The explained variance ratios further indicate that corporate governance components account for approximately 62.7% of the variance in financial report tone, whereas business strategy accounts for approximately 74.3% of the variance in readability. These results underscore the critical importance of robust governance structures and proactive strategic orientations in enhancing the transparency and communicative quality of corporate financial disclosures.
subject: Articles
  topic: section
subject: Audit Committee
  topic: keywords
subject: Business Strategy
  topic: keywords
subject: Corporate Governance
  topic: keywords
subject: Financial Report Readability
  topic: keywords
subject: Iraq Stock Exchange (ISE)
  topic: keywords
creator: Hayder Idan
creator: Sarah Mijbel Kadhim
creator: Asaad M. A. Wahhab
rights: Copyright (c) 2026 Hayder Saad Idan*, Sarah Mijbel Kadhim, Asaad M. A. Wahhab https://creativecommons.org/licenses/by/4.0
date: 2026-05-19
publication date: 2026-05-19
starting page: 36
ending page: 47
doi: 10.70865/jiatis.v3i1.154

Auditor Knowledge Deficiency, Work Experience, and Internal Control Systems as Determinants of Audit Disclosure Quality: A Mixed-Method Inquiry
type: item
description: In an increasingly complex business environment, the quality of audit disclosures has become a critical concern for stakeholders, regulators, and the accounting profession, as weaknesses in auditor competence and organizational systems continue to undermine the reliability of financial reporting. This study aims to analyze the effect of auditor knowledge deficiency, auditor work experience, and internal control systems on the quality of audit disclosure in Public Accounting Firms. This research employs a mixed method approach with an explanatory sequential design, where the quantitative stage is conducted first through questionnaires distributed to 45 auditors and audit managers, followed by a qualitative stage using in-depth interviews to strengthen the interpretation of the findings. Quantitative analysis is done using the SEM-PLS method to examine the relationships between variables, while qualitative analysis is used to explore the processes and conditions influencing audit disclosure quality. The results indicate that auditor knowledge, work experience, and internal control systems have a positive and significant effect on audit disclosure quality. Auditor knowledge plays a role in determining the accuracy and relevance of disclosed information, work experience enhances professional judgment and the preparation of audit narratives, and internal control systems ensure the availability of accurate and traceable data. The integration of quantitative and qualitative findings shows that audit disclosure quality is formed through the synergy between auditor competence and organizational system effectiveness. This study contributes to understanding the factors affecting audit disclosure quality and highlights the importance of improving auditor competence and strengthening internal control systems in modern auditing practices.
subject: Articles
  topic: section
subject: Audit Disclosure Quality
  topic: keywords
subject: Auditor Knowledge
  topic: keywords
subject: Auditor Work Experience
  topic: keywords
subject: Internal Control System
  topic: keywords
subject: Mixed Method
  topic: keywords
creator: Nurlaila Masirotul Jannah
creator: Choirul Anwar
creator: Agung Dharmawan Buchdadi
rights: Copyright (c) 2026 Nurlaila Masirotul Jannah*, Choirul Anwar, Agung Dharmawan Buchdadi https://creativecommons.org/licenses/by/4.0
date: 2026-05-02
publication date: 2026-05-02
starting page: 25
ending page: 35
doi: 10.70865/jiatis.v3i1.152

Policy Communication and the Effectiveness of Real Estate Transfer Taxation: Lessons from Russia and Singapore for Vietnam
type: item
description: Real estate transfer taxation plays an important role in regulating property markets, limiting speculative activities, and ensuring stable government revenue. However, existing studies mainly focus on tax design, legal frameworks, and fiscal impacts, while the role of policy communication in shaping tax implementation effectiveness remains underexplored. This study examines how policy communication influences the effectiveness of real estate transfer taxation through a comparative analysis of Russia, Singapore, and Vietnam. Using a qualitative policy analysis approach, the study evaluates policy design, communication mechanisms, transparency, and implementation practices in Russia and Singapore, and assesses their relevance for the Vietnamese context. The findings show that policy communication functions as a behavioral regulatory mechanism that improves public understanding of tax objectives, strengthens trust in government institutions, and promotes voluntary tax compliance. The Russian experience highlights the role of transparent transaction registration systems, clearly communicated holding-period rules, and minimum taxable value mechanisms in reducing tax avoidance and improving market transparency. Singapore demonstrates how strong policy signaling through additional buyer’s stamp duties and seller’s stamp duties can discourage speculative investment and stabilize property markets. In contrast, the Vietnamese system remains largely administrative, with limited behavioral communication embedded in tax policy design. Based on these findings, the study proposes a policy communication framework linking tax design, communication processes, taxpayer compliance, and market outcomes, contributing an interdisciplinary perspective that connects taxation research with public governance and policy communication.
subject: Articles
  topic: section
subject: Policy Communication
  topic: keywords
subject: Property Market Regulation
  topic: keywords
subject: Real Estate Transfer Taxation
  topic: keywords
subject: Tax Compliance
  topic: keywords
subject: Tax Effectiveness
  topic: keywords
creator: Dao Cam Thuy
creator: Nguyen Van Loc
rights: Copyright (c) 2026 Dao Cam Thuy*, Nguyen Van Loc https://creativecommons.org/licenses/by/4.0
date: 2026-05-29
publication date: 2026-05-29
starting page: 48
ending page: 57
doi: 10.70865/jiatis.v3i2.150

Sustainability Accounting Compliance Under IFRS S2: Carbon Emission Disclosure in Public Enterprises Across Three Regulatory Phases, A Systematic Literature Review
type: item
description: This review examines how public enterprises across three regulatory phases which are voluntary disclosure, mandatory adoption, and early enforcement comply with carbon emission disclosure requirements under IFRS S2 Climate-related Disclosures, issued by the International Sustainability Standards Board in June 2023. Despite the growing urgency of climate accountability, empirical evidence on whether public enterprises genuinely meet IFRS S2 obligations, and what explains variation in compliance quality, remains fragmented. A systematic search of four databases (Google Scholar, Semantic Scholar, Scopus, and CrossRef) produced a final corpus of 154 peer-reviewed articles, book chapters, and conference papers published between 2006 and 2026, screened according to PRISMA guidelines. Thematic synthesis identified three overlapping evidence clusters: standard adoption readiness in emerging economies, governance and board-level determinants of disclosure quality, and the role of digital data infrastructure in enabling compliance. Findings show that larger, state-affiliated enterprises in jurisdictions with pre-existing mandatory frameworks tend to disclose more completely, while most developing-country evidence points to moderate disclosure indices, persistent Scope 3 gaps, and significant institutional capacity deficits. The review supports three empirical hypotheses: compliance quality improves with regulatory phase progression, board governance quality positively moderates that relationship, and digital data capability independently predicts compliance quality across all three phases. Practically, the findings argue for sequenced implementation strategies that align regulatory mandates with investments in governance structures, carbon accounting capacity, and ESG data infrastructure. IFRS S2 compliance is not purely a technical reporting exercise; it is a function of institutional commitment, organisational governance, and digital readiness.
subject: Articles
  topic: section
subject: Carbon Emission Disclosure
  topic: keywords
subject: IFRS S2
  topic: keywords
subject: Public Enterprises
  topic: keywords
subject: Sustainability Reporting Compliance
  topic: keywords
subject: Systematic Literature Review
  topic: keywords
creator: Widyaningsih Azizah
creator: Eka Sudarmaji
rights: Copyright (c) 2026 Widyaningsih Azizah*, Eka Sudarmaji https://creativecommons.org/licenses/by/4.0
date: 2026-06-23
publication date: 2026-06-23
starting page: 58
ending page: 68
doi: 10.70865/jiatis.v3i2.153

Determinants of Capital Adequacy and Their Implications for Banking Stability
type: item
description: Capital adequacy is crucial for maintaining the stability and soundness of banking system, particularly in developing countries such as Bangladesh where banks face constant challenges related to quality of assets, compliance with regulatory standards and volatility in macroeconomic. With the implementation of Basel III and expanded regulatory scrutiny from Bangladesh Bank, determining factors that impact capital adequacy and consequently bank stability are becoming even more important. The objective of this paper is to empirically investigate important bank-specific, regulatory and macroeconomic determinants for capital adequacy have been examined, as well as testing whether or not capital adequacy tends to affect the general banking stability in Bangladesh. Particularly, the study purposes to investigate how profitability, asset quality, bank size, liquidity management, regulatory requirements and risk management influence capital adequacy among banks and appraise the influence of capital adequacy on banking solvency. A quantitative research method was used and primary data were obtained with a structured questionnaire which were distributed among banking staff of public, private and Islamic banks in Bangladesh. Descriptive and multivariate regression analysis were used to analyze the data. Findings show that profitability, asset quality, liquidity and efficient risk management positively influence capital adequacy whereas poor macroeconomic environment weakens the level of capitals. Their results also show that sufficient capital substantially increases bank stability by increasing its resilience, depositor confidence and crisis absorption. The study's findings show that enhancing internal control over financial reporting and regulatory enforcement are significant for maintaining banking stability in Bangladesh.
subject: Articles
  topic: section
subject: Banking Stability
  topic: keywords
subject: Banking Sector
  topic: keywords
subject: Capital Adequacy
  topic: keywords
subject: Regulatory Compliance
  topic: keywords
subject: Risk Management
  topic: keywords
creator: Rubayet Yeasir Mustafa
creator: Md. Halimuzzaman
creator: Mohammad Tofazzal Hossain
creator: Mohammad Kamal Uddin
rights: Copyright (c) 2026 Rubayet Yeasir Mustafa, Md. Halimuzzaman, Mohammad Tofazzal Hossain, Mohammad Kamal Uddin https://creativecommons.org/licenses/by/4.0
date: 2026-04-02
publication date: 2026-04-02
starting page: 8
ending page: 19
doi: 10.70865/jiatis.v3i1.147

Sustainability Strategy of PT XYZ in Entering the Blue Ammonia Industry in Indonesia
type: item
description: Blue ammonia is emerging as a critical transitional solution in the global energy transition, with market volumes projected to grow from 1.1 million tons in 2023 to 9.2 million tons by 2028, and Indonesia has positioned it as a key pillar of its net-zero strategy by 2060. This article analyses the sustainability strategy of PT XYZ, an Indonesian integrated energy and chemical company, in entering the blue ammonia industry. Produced from natural gas with carbon capture and storage (CCS), blue ammonia offers a decarbonisation pathway for hard-to-abate sectors. PT XYZ is converting an existing ammonia plant but faces challenges including CCS costs, gas-price volatility, financing needs, and stringent international standards. The study aims to (1) map external opportunities and threats, (2) assess PT XYZ's internal resources and capabilities, and (3) formulate sustainability-oriented strategic alternatives. A mixed-method approach combines PESTLE and Porter's Five Forces analyses with Resource-Based View and VRIO assessment, followed by SWOT and TOWS synthesis using document review, interviews, focus groups, and expert questionnaires. Findings shed light that PT XYZ operates in a supportive yet demanding environment, possessing strengths in HSE culture, gas procurement, CCS design, MRV readiness, and contract management, alongside gaps in equity gas, CCS agreements, blended finance, and anchor contracts. The resulting SO, WO, ST, and WT strategies provide a roadmap for de-risking investment, securing premium markets, and aligning with long-term decarbonisation goals.
subject: Articles
  topic: section
subject: Blue Ammonia
  topic: keywords
subject: Carbon Capture and Storage
  topic: keywords
subject: Energy Transition
  topic: keywords
subject: Resource-Based View
  topic: keywords
subject: Strategic Management
  topic: keywords
subject: Sustainability Strategy
  topic: keywords
subject: SWOT–TOWS
  topic: keywords
creator: Muhammad Indra Zulmi
creator: Nimmi Zulbainarni
creator: Bagus Sartono
rights: Copyright (c) 2025 Muhammad Indra Zulmi*, Nimmi Zulbainarni, Bagus Sartono https://creativecommons.org/licenses/by/4.0
date: 2026-01-07
publication date: 2026-01-07
starting page: 467
ending page: 479
doi: 10.70865/jiatis.v2i4.142

From Project to Operations: Human Resource Strategies as Key Success Factors for Jakarta-Bandung High-Speed Railway
type: item
description: The development of Indonesia’s first high-speed railway between Jakarta and Bandung marks a major transition from infrastructure delivery to full operational readiness, requiring not only physical assets but also competent human resources and an effective technology transfer process. This study examines human resource strategies for the Jakarta–Bandung High-Speed Railway, with a focus on workforce requirement planning, workforce fulfillment, and the localisation of operation and maintenance functions. A qualitative descriptive case study approach was employed, drawing on semi-structured interviews, field observations, and document analysis involving PT Kereta Cepat Indonesia China (PT KCIC), Chinese railway experts, the national railway regulator, and Indonesian railway training institutions. The findings indicate that workforce preparation is implemented through three interrelated strategies. First, a structured workforce requirement planning process integrates service plans, demand forecasting, and asset-based workload analysis, resulting in a projected requirement of 1,483 personnel to support 68 daily train services. Second, workforce fulfillment is conducted in phases through recruitment and secondment schemes, with 513 personnel prepared by mid-2023, leaving 970 positions to be filled. Third, localisation and technology transfer are guided by a roadmap implemented through consortium-based arrangements, staged training programs, and the gradual replacement of 812 Chinese experts in critical operational roles. The study underscores the importance of coherent human resource planning and regulation-aligned localisation strategies in ensuring safe, efficient, and sustainable high-speed rail operations in Indonesia.
subject: Articles
  topic: section
subject: Consortium
  topic: keywords
subject: Human Resources
  topic: keywords
subject: Operation and Maintenance of Jakarta Bandung High-Speed Railway
  topic: keywords
subject: Technology Transfer
  topic: keywords
subject: Workforce Localisation
  topic: keywords
creator: Ahmad Zaenudin
creator: Ocky Soelistyo Pribadi
creator: Sri Handayani
rights: Copyright (c) 2025 Ahmad Zaenudin*, Ocky Soelistyo Pribadi, Sri Handayani https://creativecommons.org/licenses/by/4.0
date: 2026-01-07
publication date: 2026-01-07
starting page: 458
ending page: 466
doi: 10.70865/jiatis.v2i4.139

The Effect of Workload and Work Discipline on Employee Performance at the Inspectorate of West Pasaman Regency
type: item
description: The study took place at the West Pasaman District Inspectorate and aimed to examine: (1) how workload affects performance, (2) how discipline affects performance, and (3) how workload and discipline together affect performance. All 67 Inspectorate employees comprised the population. Due to the small population size (under 100), saturated sampling was employed, using all 67 employees as the sample. Data was gathered through questionnaires and analyzed using multiple linear regression with SPSS For Windows version 21.00. The findings revealed that independent variables influenced the dependent variable as follows: (1) Workload positively and significantly affected employee performance (regression coefficient = 0.227, significance = 0.018, which is <0.05), (2) Discipline positively and significantly influenced employee performance (regression coefficient = 0.542, significance = 0.000, which is <0.05), (3) Workload and discipline combined positively and significantly impacted employee performance (regression coefficient = 32.552, significance = 0.000, which is <0.05). The R² value indicated that 57.1% of the variance was explained, while 42.9% was attributed to other variables not examined in this research.
subject: Articles
  topic: section
subject: Employee Performance
  topic: keywords
subject: Workload
  topic: keywords
subject: Work Discipline
  topic: keywords
creator: Endang Tirtana Putra
creator: Mai Yuliza
creator: Citra Suci Mantauv
creator: Delfi Efrida
rights: Copyright (c) 2025 Endang Tirtana Putra*, Mai Yuliza, Citra Suci Mantauv, Delfi Efrida https://creativecommons.org/licenses/by/4.0
date: 2025-08-29
publication date: 2025-08-29
starting page: 400
ending page: 406
doi: 10.70865/jiatis.v2i3.135

The Effect of Good Corporate Governance and Leverage on Company Value Moderated by Profitability in the Coal Sub-Sector
type: item
description: The aim of this study is to examine the ramifications of robust corporate governance and leverage on firm valuation, with profitability serving as a moderating variable. The inquiry is centred on coal sub-sector enterprises listed on the Indonesia Stock Exchange over the period 2019 to 2023. A quantitative methodology was adopted, employing secondary data, with the sample determined through purposive sampling that produced ten firms. The assessment of data was conducted through Moderated Regression Analysis (MRA) facilitated by the Eviews 10 software. The outcomes demonstrate that managerial shareholding, institutional shareholding, and the presence of independent commissioners exert a favourable effect on firm valuation, while leverage shows no statistically discernible influence. Taken together, managerial shareholding, institutional shareholding, independent commissioners, and leverage display a collective effect on firm valuation. Moreover, profitability is shown to weaken the association between independent commissioners and firm valuation, though it does not moderate the relationships of managerial shareholding, institutional shareholding, or leverage with firm valuation.
subject: Articles
  topic: section
subject: Good Corporate Governance
  topic: keywords
subject: Leverage
  topic: keywords
subject: Profitability
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Delia Awaliah
creator: Ferikawita M. Sembiring
rights: Copyright (c) 2025 Delia Awaliah*, Ferikawita M. Sembiring https://creativecommons.org/licenses/by/4.0
date: 2025-09-06
publication date: 2025-09-06
starting page: 446
ending page: 457
doi: 10.70865/jiatis.v2i4.134

The Influence of Financial Risk Attitude and Financial Risk Tolerance on MSME Risk Management Strategies in West Pasaman
type: item
description: This study aims to examine the influence of financial risk attitude and financial risk tolerance on risk management strategies in Micro, Small, and Medium Enterprises (MSMEs) in West Pasaman Regency. A quantitative approach was used in this research, employing Partial Least Square-based Structural Equation Modeling (SEM-PLS) analysis method. Data was obtained from 120 MSME operators through questionnaires developed from valid indicators. The research results show that both risk attitude and risk tolerance have positive and significant effects on the applied risk management strategies. This finding indicates that the psychological dimensions of business operators play an important role in managerial decision-making for risk mitigation. The practical implications of this research emphasize the need to improve financial behavioral capacity in MSME empowerment.
subject: Articles
  topic: section
subject: Financial Risk Attitude
  topic: keywords
subject: Financial Risk Tolerance
  topic: keywords
subject: Risk Management Strategy
  topic: keywords
subject: MSMEs
  topic: keywords
creator: Mia Muchia Desda
rights: Copyright (c) 2025 Mia Muchia Desda* https://creativecommons.org/licenses/by/4.0
date: 2025-08-26
publication date: 2025-08-26
starting page: 379
ending page: 386
doi: 10.70865/jiatis.v2i3.133

The Influence of ATLAS Utilization, Auditor Competence, and Time Pressure on Audit Quality at Public Accounting Firms in Bali Province
type: item
description: The reliability of financial statements depends heavily on audit quality, which evaluates both the auditing procedures and their outcomes as performed by auditors. This research aimed to gather empirical evidence regarding how Atlas usage, auditor expertise, and time constraints influence audit quality within public accounting firms operating in Bali Province. Using purposive sampling methods, the study collected 46 observations from Bali-based public accounting firms that utilize Atlas software. The researchers employed multiple linear regression analysis to examine the data. The findings shed light that Atlas implementation positively and significantly impacts audit quality, auditor expertise also demonstrates a significant positive relationship with audit quality, and time constraints show a significant influence on audit quality outcomes. These findings align with attribution theory principles, as they demonstrate how individual behavioral factors influence auditor performance, which subsequently affects the overall quality of audit work.
subject: Articles
  topic: section
subject: Auditor Competence
  topic: keywords
subject: Audit Quality
  topic: keywords
subject: Time Pressure
  topic: keywords
subject: Use of ATLAS
  topic: keywords
creator: Anak Agung Putu Rista Andari
creator: Ni Luh Sari Widhiyani
creator: I Ketut Sujana
rights: Copyright (c) 2025 Anak Agung Putu Rista Andari*, Ni Luh Sari Widhiyani, I Ketut Sujana https://creativecommons.org/licenses/by/4.0
date: 2025-08-26
publication date: 2025-08-26
starting page: 350
ending page: 364
doi: 10.70865/jiatis.v2i3.132

The Influence of Tax Knowledge and E-Filing System Implementation on MSME Tax Compliance in the Digital Economy Era (Study at KPP Pratama Cimahi)
type: item
description: This study aims to measure and examine the influence of tax knowledge and the implementation of the e-filing system on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in the digital economy era. The background of this research is the persistently low level of tax compliance among MSMEs, despite the widespread implementation of digital tax reporting systems such as e-filing. A quantitative approach with a causal associative method was employed. Primary data were collected through questionnaires distributed to MSME taxpayers registered at the Cimahi Primary Tax Office (KPP Pratama Cimahi). The data were analyzed using multiple linear regression. The results indicate that both tax knowledge and the implementation of the e-filing system have a positive and significant effect on tax compliance. These findings are expected to contribute to government and tax authorities’ efforts in improving tax compliance through education and the development of more user-friendly digital reporting systems.
subject: Articles
  topic: section
subject: Digital Economy
  topic: keywords
subject: E-Filing
  topic: keywords
subject: MSMEs
  topic: keywords
subject: Tax Compliance
  topic: keywords
subject: Tax Knowledge
  topic: keywords
creator: Meidina Azzahra
creator: Usman Sastradipraja
rights: Copyright (c) 2025 Meidina Azzahra*, Usman Sastradipraja https://creativecommons.org/licenses/by/4.0
date: 2025-08-26
publication date: 2025-08-26
starting page: 387
ending page: 399
doi: 10.70865/jiatis.v2i3.131

The Effect of Green Accounting Implementation, Sales Growth, and Firm Size on Firm Value (A Study on Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange (IDX) in 2019–2023)
type: item
description: This research examines how environmental accounting practices, revenue expansion, and company scale affect corporate valuation. The researchers employed a quantitative approach using associative causal analysis. Through purposive sampling, they selected 22 consumer goods companies trading on the Indonesian Stock Exchange from 2019 to 2023, generating 110 data observations. The findings reveal that environmental accounting practices alone do not impact corporate value. However, revenue growth and company size both demonstrate positive and statistically significant effects on firm valuation. When examined together, all three factors collectively influence corporate value in a meaningful way. These findings offer valuable insights for investment professionals and corporate executives when making strategic decisions that balance environmental sustainability considerations with financial performance objectives.
subject: Articles
  topic: section
subject: Firm size
  topic: keywords
subject: Firm Value
  topic: keywords
subject: Green Accounting
  topic: keywords
subject: Sales Growth
  topic: keywords
creator: Nabila Sabriyanti
creator: Romli Romli
rights: Copyright (c) 2025 Nabila Sabriyanti*, Romli https://creativecommons.org/licenses/by/4.0
date: 2025-08-26
publication date: 2025-08-26
starting page: 365
ending page: 378
doi: 10.70865/jiatis.v2i3.130

The Influence of Motivation and Organizational Culture on the Performance of Employees at the Department of Fisheries and Food in Pasaman Regency
type: item
description: Considering the critical importance of human resources in the attainment of organizational objectives, it is imperative to scrutinize the factors that impact employee effectiveness. Following preliminary assessments and discussions, issues pertaining to motivation and the prevailing organizational climate have surfaced as prominent matters within the Department of Fisheries and Food. These elements are believed to have a significant influence on the levels of employee productivity. Consequently, this research investigates on how motivation and organizational culture affect employee performance at Pasaman Regency's Department of Fisheries and Food. Using total sampling, all 33 departmental employees comprised both the population and sample. Data collection employed a quantitative associative method, with multiple linear regression for analysis. Findings revealed motivation significantly impacts employee performance individually (p = 0.000 < 0.05). Organizational culture also demonstrates significant individual effects on performance (p = 0.000 < 0.05). Combined, both factors significantly influence employee performance (p = 0.000 < 0.05). The R² value of 0.781 shows that motivation and organizational culture account for 78.1% of performance variation among employees at the Department of Fisheries and Food in Pasaman Regency.
subject: Articles
  topic: section
subject: Employee Performance
  topic: keywords
subject: Organizational Culture
  topic: keywords
subject: Pasaman Regency
  topic: keywords
subject: Public Sector
  topic: keywords
subject: Work Motivation
  topic: keywords
creator: Ria Widhia Sari
creator: Endarwita Endarwita
creator: Yurasti Yurasti
rights: Copyright (c) 2025 Ria Widhia Sari*, Endarwita, Yurasti https://creativecommons.org/licenses/by/4.0
date: 2025-07-30
publication date: 2025-07-30
starting page: 262
ending page: 268
doi: 10.70865/jiatis.v2i3.129

https://jiatis.com/index.php/journal/article/view/126
type: item
title: The Effect of Environmental, Social, and Governance (ESG) Disclosure on Market Value With Company Financial Performance As A Mediatıng Variable (Case Study of Banking Sector Companies Listed on The Indonesia Stock Exchange for the Period 2019-2023)
description: The increase in awareness of environmental, social, and governance (ESG) factors is prompting companies to incorporate ESG principles into their business practices, especially in the banking industry, which plays a crucial role in the financial system. This research seeks to explore how ESG disclosure affects a company's market worth, with financial performance acting as a key mediator. The inspiration for this study arises from contradictory results regarding the relationship between ESG and market value in the Indonesian banking sector. In this research, a quantitative method was employed to examine data from the annual and sustainability reports of banking institutions listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The researchers carefully selected their sample using a specific technique and ended up with 44 data points to analyse after removing any outliers. They utilised the Global Reporting Initiative (GRI) guidelines to evaluate ESG disclosure, Tobin's Q to estimate market value, and Return on Assets (ROA) to measure financial performance. The study included the use of simple linear regression and the Sobel test for mediation analysis. The results of their study indicated that ESG disclosure has a significant, positive effect on both market value and financial performance. Moreover, financial performance was found to positively influence market value and act as a mediator in the link between ESG disclosure and market value. These findings suggest that effective ESG disclosure can boost investor confidence by improving financial performance, ultimately leading to a positive impact on the company's market value.
subject: Articles
  topic: section
subject: Environmental
  topic: keywords
subject: Social and Governance (ESG) Disclosure
  topic: keywords
subject: Market Value
  topic: keywords
subject: Financial Performance
  topic: keywords
creator: Siti Khotimah
creator: Neni Maryani
rights: Copyright (c) 2025 Siti Khotimah*, Neni Maryani https://creativecommons.org/licenses/by/4.0
date: 2025-09-05
publication date: 2025-09-05
starting page: 413
ending page: 432
doi: 10.70865/jiatis.v2i4.126

The Influence of E-Service Quality, E-Word of Mouth, and Customer Experience on Purchase Decisions of Sociolla Products (A Study on SOCO by Sociolla Application Users in Malang)
type: item
description: This research aimed to examine the impact of e-service quality, e-word of mouth, and customer experience on purchase decisions. The study employed quantitative methodology with purposive sampling techniques. The sample consisted of 100 consumers who utilize the SOCO by Sociolla application in Malang. Findings reveal that E-Service Quality (X1) and Customer Experience (X3) variables individually demonstrate significant effects on Purchase Decisions (Y), whereas E-Word of Mouth shows no significant partial influence on Purchase Decisions (Y). The F test results indicate Fvalue exceeds Ftable (65.906 > 3.09) with significance below 0.05 (0.00 < 0.05). The coefficient of determination demonstrates that E-Service Quality, E-Word of Mouth, and Customer Experience variables collectively affect the Purchase Decision variable by 67.3%, with the remaining 32.7% attributed to other factors not examined in this research.
subject: Articles
  topic: section
subject: E-Service Quality
  topic: keywords
subject: E-Word of Mouth
  topic: keywords
subject: Customer Experience
  topic: keywords
subject: Purchase Decision
  topic: keywords
creator: Syifa Haniatul Muthofi’in
creator: Karina Utami Anastuti
rights: Copyright (c) 2025 Syifa Haniatul Muthofi’in, Karina Utami Anastuti* https://creativecommons.org/licenses/by/4.0
date: 2025-08-20
publication date: 2025-08-20
starting page: 329
ending page: 336
doi: 10.70865/jiatis.v2i3.127

The Influence of Environmental, Social, Governance (ESG) and Company Size on Stock Returns (Case Study of Mining Sector Companies Listed on the IDX 2016-2023 Period)
type: item
description: The variability in stock performance within the Indonesian mining industry provides a stimulus to investigate the determining factors, such as the disclosure of Environmental, Social, and Governance (ESG) information and the size of the company. The main aim of this study is to evaluate the influence of ESG factors and company size on the performance of stocks. The research adopts a quantitative approach with a focus on description. Information is collected from the annual and sustainability reports of specific companies. Purposive sampling method was employed to choose 7 companies in the mining industry that are listed on the Indonesia Stock Exchange from 2016 to 2023, resulting in a total of 52 data points. The outcomes of the regression analysis revealed that individual ESG factors and the size of the company did not have a significant impact on stock returns. Moreover, when taken into account collectively, ESG factors and company size also did not show any significant influence on stock returns. This investigation suggests that investors in the mining sector do not give much importance to these aspects while making investment choices.
subject: Articles
  topic: section
subject: Company Size
  topic: keywords
subject: Environmental Social and Governance (ESG) Disclosure
  topic: keywords
subject: Mining Sector
  topic: keywords
subject: Stock Return
  topic: keywords
subject: Indonesia Stock Exchange
  topic: keywords
creator: Dilfah Fadiah Dzul Karnaen
creator: Neni Maryani
rights: Copyright (c) 2025 Dilfah Fadiah Dzul Karnaen*, Neni Maryani https://creativecommons.org/licenses/by/4.0
date: 2025-08-26
publication date: 2025-08-26
starting page: 337
ending page: 349
doi: 10.70865/jiatis.v2i3.125

SDGs and Sustainability Reporting: Their Effect on Financial Performance of Energy Firms in Indonesia
type: item
description: The growing global emphasis on sustainability has urged companies, particularly in the energy sector, to adopt sustainable practices and disclose non-financial information such as Sustainable Development Goals (SDGs) and Sustainability Reporting. However, previous studies show inconsistent findings regarding the impact of such disclosures on financial performance, indicating a research gap especially within the Indonesian energy sector, which is central to the transition toward a low-carbon economy. This research examines how SDGs and Sustainability Reporting disclosure affect the financial performance of energy sector companies on the Indonesia Stock Exchange (IDX) from 2019–2023. SDGs are evaluated through the SDGs Index utilizing the 17 global objectives, whereas Sustainability Reporting disclosure is measured via the Sustainability Reporting Disclosure Index (SRDI) based on GRI standards. Financial performance is represented by the Return on Assets (ROA) ratio. The study applies quantitative methodology with descriptive and verificative approaches, utilizing multiple linear regression analysis, classical assumption testing, and individual (t-test) as well as combined (F-test) hypothesis testing. Findings reveal that SDGs show no significant individual impact on financial performance, whereas Sustainability Reporting disclosure demonstrates a significant effect. Simultaneously, both variables affect financial performance. These findings suggest that enhanced sustainability disclosure can improve transparency and stakeholder trust, which may contribute positively to financial performance.
subject: Articles
  topic: section
subject: Sustainable Development Goals
  topic: keywords
subject: Sustainability Reporting
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: ROA
  topic: keywords
subject: Energy Sector
  topic: keywords
creator: Ahmad Haidar Yazid
creator: Neni Maryani
rights: Copyright (c) 2025 Ahmad Haidar Yazid*, Neni Maryani https://creativecommons.org/licenses/by/4.0
date: 2025-08-16
publication date: 2025-08-16
starting page: 316
ending page: 328
doi: 10.70865/jiatis.v2i3.124

https://jiatis.com/index.php/journal/article/view/123
type: item
title: The Influence of Environmental Social Governance (ESG) Disclosure, Capital Structure, and Financial Performance on Firm Value (A Study on LQ45 Index Companies Listed on the Indonesia Stock Exchange (IDX) in 2020–2023)
description: The primary objective of this research is to investigate the correlation between ESG disclosure, capital structure, and financial performance on a company's value. Employing quantitative methods, the study adopts a causal approach. Instead of random sampling, a purposive sampling method is used to select 21 companies from the LQ45 index on the Indonesia Stock Exchange between 2020 to 2023, resulting in 84 data points. The findings suggest that ESG disclosure does not significantly impact firm value, while capital structure has a detrimental effect. Additionally, the study indicates that financial performance does not have an influence on firm value. The implications of this research offer valuable insights for companies seeking to enhance their ESG disclosure practices and can serve as a beneficial resource for decision-making processes for investors and management.
subject: Articles
  topic: section
subject: Environmental Social Governance (ESG) Disclosure
  topic: keywords
subject: Capital Structure
  topic: keywords
subject: Firm Value
  topic: keywords
subject: Financial Performance
  topic: keywords
creator: Rina Rahayu
creator: Neni Maryani
rights: Copyright (c) 2025 Rina Rahayu*, Neni Maryani https://creativecommons.org/licenses/by/4.0
date: 2025-08-04
publication date: 2025-08-04
starting page: 269
ending page: 283
doi: 10.70865/jiatis.v2i3.123

Analysis of Sales Budget Preparation in Preparing Production Cost Budgets (A Study of Home Industry UD Usaha Jaya)
type: item
description: This study aims to analyze the preparation of the sales budget used in preparing the production cost budget at UD Usaha Jaya. The data used consist of company data from the previous three years. This study is a type of quantitative research using both primary and secondary data. The Least Square method is used for sales forecasting and separating semi-variable costs. The results indicate that the 2024 sales budget served as the basis for the production cost budget, which includes raw material costs, direct labor, and factory overhead. However, the study found that the preparation of both sales and production cost budgets did not follow standardized procedures, leading to significant discrepancies between planned and actual figures. A key weakness of this study is its limited scope, focusing on a single home industry, which may reduce the generalizability of the findings. Additionally, reliance on historical internal data may not fully capture market dynamics or external factors affecting demand. The study recommends that the company adopt a more structured approach to budgeting and consider integrating digital budgeting tools to improve forecasting accuracy and cost control.
subject: Articles
  topic: section
subject: Sales Budget
  topic: keywords
subject: Production Cost Budget
  topic: keywords
subject: Financial Statement
  topic: keywords
subject: Home Industry
  topic: keywords
creator: Dion Yanuarmawan
creator: Veri Hardinansyah Dja’far
rights: Copyright (c) 2025 Dion Yanuarmawan*, Veri Hardinansyah Dja’far https://creativecommons.org/licenses/by/4.0
date: 2025-06-22
publication date: 2025-06-22
starting page: 229
ending page: 243
doi: 10.70865/jiatis.v2i2.122

Integration of the Theory of Planned Behavior (TPB) and Theory of Financial Planning Behavior in MSMEs Actors
type: item
description: This study aims to integrate the Theory of Planned Behavior (TPB) and behavioral finance theory to explain financial planning behavior among Micro, Small, and Medium Enterprises (MSMEs). Using a descriptive quantitative approach, data were collected through a survey of 399 MSME actors in Malang District and Batu City. The research instruments were developed based on indicators from TPB (attitude, subjective norm, perceived behavioral control) and behavioral finance theory (financial literacy and mental accounting). The results of the descriptive statistical analysis show that the majority of respondents have a moderate level of financial literacy, a positive attitude toward financial planning, but relatively low perceived behavioral control. In addition, it was found that mental accounting behaviors such as present bias tend to influence daily financial decision-making. These findings indicate that integrating TPB and behavioral finance theory provides a more comprehensive understanding of MSMEs' financial planning behavior. The conclusion of this study confirms the importance of a holistic and behavior-based approach in designing educational interventions and appropriate financial policies, particularly to improve the quality of financial decision-making among MSME actors.
subject: Articles
  topic: section
subject: TPB
  topic: keywords
subject: Financial Behavior
  topic: keywords
subject: Financial Planned
  topic: keywords
subject: MSMEs
  topic: keywords
creator: Achmad Murdiono
creator: Fadia Zen
creator: Subagyo Subagyo
rights: Copyright (c) 2025 Achmad Murdiono*, Fadia Zen, Subagyo https://creativecommons.org/licenses/by/4.0
date: 2025-09-05
publication date: 2025-09-05
starting page: 433
ending page: 439
doi: 10.70865/jiatis.v2i4.121

Exploring Financial Behaviour in MSME’s Sector: a Sytematic Review of Literacy, Attitude, and Gender Perspective
type: item
description: Financial behavior is a critical aspect of economic life, particularly for actors in the micro, small, and medium enterprises (MSMEs) sector. This study aims to systematically review academic literature on the influence of financial literacy, financial attitudes, and gender role on financial behavior, utilizing a Systematic Literature Review (SLR) approach guided by the PRISMA protocol. This study was arranged to review in a systematic literature review approach, focusing on the influence of academic literature related to literacy finance, attitude finance, and gender roles in behavior finance, using a Systematic Literature Review (SLR) approach based on the PRISMA protocol. Sixty articles were selected from five academic databases (Scopus, ScienceDirect, Google Scholar, Emerald, and ProQuest), published between 2015 and 2025, and analyzed through thematic coding techniques. The results are relevant that financial literacy affects financial behavior directly and indirectly, mediated by attitude and intentions. Financial attitude is a key moderator in fostering responsible financial behavior. At the same time, gender is a moderate variable that influences the strength of the relationships among the variables. Moreover, behavioral characteristics differ among MSME actors, indicating the need for demographically contextualized interventions. This review emphasizes integrating financial literacy, attitude, and gender in shaping financial behavior. It supports the necessity for targeted financial education policies, including gender- and community-based approaches. The findings further affirm the relevance of theories such as the theory of planned behavior and mental accounting in understanding financial behavior in the digital era.
subject: Articles
  topic: section
subject: Financial behaviour
  topic: keywords
subject: Financial Literacy
  topic: keywords
subject: Financial attitude
  topic: keywords
subject: Gender
  topic: keywords
subject: MSME’s
  topic: keywords
subject: Systematic Literature Review
  topic: keywords
creator: Achmad Murdiono
creator: Fajar Azmi Kurniawan
creator: Heri Pratikto
creator: Agus Hermawan
rights: Copyright (c) 2025 Achmad Murdiono*, Fajar Azmi Kurniawan, Heri Pratikto, Agus Hermawan https://creativecommons.org/licenses/by/4.0
date: 2025-08-16
publication date: 2025-08-16
starting page: 304
ending page: 310
doi: 10.70865/jiatis.v2i3.120

https://jiatis.com/index.php/journal/article/view/119
type: item
title: The Influence of Institutional Ownership, Independent Commissioners and Profitability on Tax Avoidance with Firm Size as a Moderating Variable (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2019-2023)
description: This research investigates how institutional ownership, independent commissioners, and profitability influence tax avoidance practices, while examining whether firm size serves as a moderating factor in these relationships. The study focuses on banking sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. Through purposive sampling methodology, researchers selected 22 companies that met the established criteria, resulting in 110 observations across the five-year timeframe (22 companies × 5 years). The analytical approach employed hypothesis testing through t-tests and utilized Moderated Regression Analysis (MRA) to examine the moderating effects of firm size. Data processing was conducted using the E-Views 13 software application, with the Random Effect Model (REM) identified as the most suitable model after comparing various analytical approaches. The findings reveal mixed results regarding the variables' impact on tax avoidance behavior. Neither institutional ownership nor independent commissioners demonstrated significant effects on tax avoidance practices among the studied banking companies. However, profitability emerged as a significant factor influencing tax avoidance decisions. Contrary to expectations, firm size failed to moderate any of the relationships between the independent variables (institutional ownership, independent commissioners, and profitability) and tax avoidance, suggesting that company size does not alter how these factors affect tax avoidance strategies in the banking sector.
subject: Articles
  topic: section
subject: Institutional Ownership
  topic: keywords
subject: Independent Commissioners
  topic: keywords
subject: Profitability
  topic: keywords
subject: Tax Avoidance
  topic: keywords
subject: Firm Size
  topic: keywords
creator: Isni Mardiani
creator: Indra Pahala
creator: Achmad Fauzi
rights: Copyright (c) 2025 Isni Mardiani*, Indra Pahala, Achmad Fauzi https://creativecommons.org/licenses/by/4.0
date: 2025-08-05
publication date: 2025-08-05
starting page: 284
ending page: 296
doi: 10.70865/jiatis.v2i3.119

The Impact of Company Growth and Company Size on Dividend Policy in Automotive and Component Sub-Sector Companies Listed on the Indonesian Stock Exchange During the Period 2020–2023
type: item
description: This research seeks to examine and evaluate how corporate growth and firm size influence dividend policy among manufacturing companies in the automotive and components subsector from 2020 to 2023. The study employs a quantitative methodology and focuses on 18 manufacturing firms in the automotive and components subsector that are publicly traded on the Indonesia Stock Exchange during the specified timeframe. Through purposive sampling methods, the researchers selected 15 companies from this subsector for analysis. The analytical approach utilized multiple linear regression analysis conducted with SPSS version 19 software. The findings reveal that corporate growth does not significantly impact dividend policy decisions, whereas firm size demonstrates a positive and statistically significant influence on dividend policy. When examining the combined effect of both variables, the results indicate that company growth and firm size together influence dividend policy, though this collective impact lacks statistical significance.
subject: Articles
  topic: section
subject: Company Growth
  topic: keywords
subject: Company Size
  topic: keywords
subject: Dividend Policy
  topic: keywords
creator: Fachwadi Bintang
creator: Wahyu Indah Mursalini
creator: Afni Yeni
rights: Copyright (c) 2025 Fachwadi Bintang*, Wahyu Indah Mursalini, Afni Yeni https://creativecommons.org/licenses/by/4.0
date: 2025-09-06
publication date: 2025-09-06
starting page: 440
ending page: 445
doi: 10.70865/jiatis.v2i4.118

Measurement of Company Financial Performance Using Debt to Equity Ratio and Debt to Total Asset Ratio in Mining Companies in Indonesia
type: item
description: This research assesses how debt ratios influence the financial performance of Indonesian coal mining firms by utilizing regression analysis. A sample of 23 coal mining companies listed on the Indonesia Stock Exchange was studied, chosen through purposive sampling from a total of 33 companies between 2020 and 2023. Statistical analysis reveals that Debt to Equity Ratio significantly affects Financial Performance (ROE), demonstrated by a t-test significance value of 0.001 < α 0.05 and t-value of -3.390 > t-table 1.667. Similarly, Debt to Total Asset Ratio shows significant partial impact on ROE, with t-test results indicating significance of 0.005 < α 0.05 and t-value of 2.912 > t-table 1.667. The F-test confirms that both debt ratios simultaneously influence financial performance, showing significance of 0.003 < α 0.05 and f-value of 6.169 > f-table 3.130. The 0.152 R-squared value suggests that 15.2% of the variability in ROE is accounted for by the independent variables, leaving 84.8% of the variability to be influenced by unexamined factors in this research. The findings demonstrate that debt management strategies significantly impact financial performance in the coal mining sector.
subject: Articles
  topic: section
subject: Debt to Equity Ratio
  topic: keywords
subject: Debt to Total Asset Ratio
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: ROE
  topic: keywords
subject: Coal Subsector
  topic: keywords
creator: Seflidiana Roza
creator: Arfimasri Arfimasri
creator: Intan Meilani
rights: Copyright (c) 2025 Seflidiana Roza*, Arfimasri, Intan Meilani https://creativecommons.org/licenses/by/4.0
date: 2025-09-05
publication date: 2025-09-05
starting page: 407
ending page: 412
doi: 10.70865/jiatis.v2i4.117

Artificial Intelligence in Cybersecurity: A Comparative Study of Threat Detection Algorithms
type: item
description: This paper presents a systematic literature review (SLR) on AI-based algorithms for cybersecurity threat detection, aiming to evaluate the effectiveness and performance differences of various artificial intelligence techniques. The purpose of this study is to provide a comprehensive overview of the most effective AI models for detecting cyber threats and to examine their practical applications across various cybersecurity domains, including IoT, critical infrastructure, and cyber-physical systems. The review includes studies published between 2021 and 2025, sourced from prominent academic databases such as MDPI, SpringerLink, and IEEE Xplore.The methodology employed involved the selection of peer-reviewed articles using inclusion and exclusion criteria, followed by thematic analysis of the AI techniques used in the studies. Key themes such as supervised learning, unsupervised learning, deep learning, and hybrid approaches were explored. Performance metrics including accuracy, precision, recall, F1-score, and false positive rates were used to evaluate algorithm effectiveness. The results highlight the comparative performance of different AI models and provide insights into the strengths and weaknesses of each approach, as well as their suitability for specific cybersecurity applications.The findings emphasize the importance of dataset quality, algorithm transparency, and the need for reducing false positives in real-world applications. The review concludes by recommending the continued development of hybrid AI approaches and the need for more transparent, explainable models.
subject: Articles
  topic: section
subject: AI-Based Algorithms
  topic: keywords
subject: Cybersecurity Threat Detection
  topic: keywords
subject: Machine Learning
  topic: keywords
subject: Deep Learning
  topic: keywords
subject: Systematic Literature Review
  topic: keywords
creator: Shir Ahmad Hamidi
creator: Ali Mohammad Amiri
creator: Hedayatullah Shujaee
rights: Copyright (c) 2025 Shir Ahmad Hamidi*, Ali Mohammad Amiri, Hedayatullah Shujaee https://creativecommons.org/licenses/by/4.0
date: 2025-06-11
publication date: 2025-06-11
starting page: 215
ending page: 228
doi: 10.70865/jiatis.v2i2.107

The Effect of Employee Turnover on Employee Job Satisfaction at the Tofu Factory in Tanah Garam Village, Solok City
type: item
description: This investigation seeks to elucidate the influence of Workload and Employee Turnover on Job Satisfaction among personnel at the Tofu Factory in Tanah Garam Village, Solok City. The study population comprised employees of the aforementioned factory, and the research employed a quantitative methodology. Primary data were obtained directly from respondents, and the sampling procedure encompassed the total population, whereby questionnaires were administered to all employees. The empirical findings reveal that Workload exerts a discernible effect on Employee Job Satisfaction at the Tofu Factory, as demonstrated by a t-value of 6.644, which exceeds the t-table value of 2.04523 at a five percent significance threshold. The associated probability value of 0.87, exceeding 0.05, further contextualizes the relationship. Moreover, the coefficient of determination (R-squared) is 0.604, indicating that Workload accounts for 60.4 percent of the variance in Job Satisfaction, while the residual 39.6 percent is attributable to extraneous factors not encompassed within the scope of this study.
subject: Articles
  topic: section
subject: Employee Turnover
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Solok City
  topic: keywords
creator: Rasidah Nasrah
creator: Arfimasri Arfimasri
creator: Rahmat Aulya
rights: Copyright (c) 2026 Rasidah Nasrah, Arfimasri Arfimasri, Rahmat Aulya* https://creativecommons.org/licenses/by/4.0
date: 2026-04-03
publication date: 2026-04-03
starting page: 20
ending page: 24
doi: 10.70865/jiatis.v3i1.114