Balance Vocation Accounting Journal
type: channel
description: Balance Vocation Accounting Journal: Jurnal Akuntansi, Keuangan dan Perpajakan (e-ISSN 2580-1074) diluncurkan pada tahun 2017 dan jurnal akademik yang diterbitkan oleh Program Studi D3 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Tangerang, Indonesia bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI-KAPd). Balance Vocation Accounting Jurnal: Jurnal Akuntansi, Keuangan dan Perpajakan terbit dua kali setahun (Desember dan Juni). Artikel yang dimuat dalam Balance Vocation Accounting Jurnal: Jurnal Akuntansi, Keuangan dan Perpajakan, merupakan artikel hasil penelitian (prioritas), dan artikel ulasan ilmiah tentang fenomena kekinian di bidang ekonomii. Dalam menerima artikel yang akan direview oleh editor internal, eksternal dan reviewer. Setiap artikel yang dimasukkan ke jurnal Balance Vocation Accounting Jurnal akan dikirim ke bagian redaksi melalui proses Review Awal. Setelah itu, artikel akan dikirim ke peer reviewer untuk mendapatkan Proses Peer Review Double-Blind. Jurnal yang terdaftar di CrossReff dengan prefiks Pengenal Objek Digital (DOI) 10.31000 / Balance Vocation Accounting Journal.
publisher: Universitas Muhammadiyah Tangerang
language: id
publication name: Balance Vocation Accounting Journal
issn: 2580-1074
copyright: pernyataan bahwa pemegang hak artikel Authors who publish with International Journal of Advances in Intelligent Informatics agree to the following terms: Authors retain copyright and grant the International Journal of Advances in Intelligent Informatics right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in International Journal of Advances in Intelligent Informatics. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in International Journal of Advances in Intelligent Informatics. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). Â
items: The Effect of Good Corporate Governance and Earnings Management on Audit Report Lag
items: Related Party Transactions, Earnings Management, and Transfer Pricing in Influencing Tax Avoidance: The Role of Company Size
items: Expansion of Micro, Small and Medium Enterprises in Surabaya City: The Role of Financial Management and Digital Finance Inclusion
items: The Effect of ESG and Green Accounting Disclosure on Corporate Value in the Technology Sector: The Role of Company Size Moderation
items: The Influence of Carbon Emission Disclosure, Intellectual Capital, and Independent Commissioners on Firm Value
items: Designing an Integrated Waste Levy Payment System to Increase Local Own-Source Revenue
items: Capital Structure, Investment Decisions, and ESG on Firm Value: The Moderating Role of Profitability
items: The Effect Of Budget Participation, Target Clarity, And Management Control System On Managerial Performance Of Port Service Company In Surabaya
items: Determinants of Price to Earnings Ratio: An Empirical Analysis
items: The Effect Of Financial Literacy, Financial Attitude, And Self-Control On Saving Behavior Of E-Wallet Users
items: Transfer Pricing, Political Connection, and Tax Avoidance: An Empirical Study on Energy Companies in Indonesia
items: The Effect of Green Accounting, CSR, Growth Opportunity, and Capital Structure on Firm Value
items: The Influence of Corporate Governance on Investment Efficiency: The Role of Board Members, Audit Quality, and Institutional Ownership in Indonesia
items: Whistleblowing System, Internal Control, Human Resources Competence on the Prevention of Village Fund Fraud
items: The Impact Of Ownership Structure And Control Variables On Earnings Management: A Case Study With Dividend Payout As A Moderating Variable
items: Financial Literacy, Financial Attitudes, Hedonism Lifestyle on Financial Management Behavior of Accounting Students of Surabaya City State University
items: An Exploratory Study on Bitcoin Valuation: Identifying Relevant Methods in Valuing Bitcoin as a Crypto Asset
items: The Use of ATLAS Application on Auditor Performance at KAP Budiandru and Partners in Pekanbaru
items: PENGARUH LIKUIDITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN YANG DIMODERASI OLEH CASH POSITION
items: Factors Affecting Financial Performance in the Banking Sector Listed on the Indonesia Stock Exchange
items: The Impact of Profitability, Dividend Policy, and Capital Structure on the Value of Agricultural Sector Companies on the IDX
items: The Effect Of Liquidity, Leverage And Capital Intensity On Tax Aggressiveness With Profitability As A Moderation
items: Innovation In The Procurement Of Government Goods And Services In Order To Increase The Tax Compliance Intention Of MSME Actors
items: The Business Of Property: What Determines Profit?
items: The Effect Of Green Accounting And Corporate Social Responsibility On Financial Performance
items: Financial Statement Fraud Detection: Synergy Artificial Intelligence with Auditor Characteristics
items: The Effect Of Internal Audit And Accounting Information Systems On Internal Control
items: Mengupas Strategi Keuangan di Berbagai Industri: Studi Kasus pada Industri Teknologi, Kesehatan dan Energi Terbarukan
items: The Influence Of The Board Of Commissioners And Managerial Ownership On Intellectual Capital Disclosure In Banking Companies On The Indonesia Stock Exchange
items: Determinan Kepatuhan Wajib Pajak Orang Pribadi Pada Wajib Pajak Di KPP Pratama Depok Cimanggis

The Effect of Good Corporate Governance and Earnings Management on Audit Report Lag
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description: Timely submission of financial statements is essential for companies listed on the Indonesia Stock Exchange (IDX) to maintain transparency and investor confidence. However, recent developments show an increasing number of firms delaying their financial reporting, creating urgency to examine the factors that contribute to audit report lag. This issue is particularly relevant in the consumer cyclicals sector, which is highly sensitive to economic shifts and post-pandemic recovery challenges. This study aims to analyze the influence of good corporate governance and earnings management on audit report lag. The novelty of this research lies in its focus on the 2020–2024 period, which reflects the unique conditions of the post-pandemic business environment, as well as its sector-specific analysis of consumer cyclicals companies—an area that has received limited empirical attention. This study employs a descriptive quantitative approach using secondary data obtained from the annual reports of IDX-listed firms. Multiple regression analysis is used to test the hypotheses. The results show that good corporate governance has a partially negative effect on audit report lag, indicating its role in enhancing reporting timeliness. Meanwhile, earnings management exhibits no partial effect. These findings contribute to a deeper understanding of the determinants of reporting quality within a sector undergoing dynamic economic changes.
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creator: Anike Putri
creator: Muhamad Fadli Nur Insan
creator: Elok Faiqoh Himmah
creator: Johannes Kristian Siregar
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-12-15
publication date: 2025-12-15
starting page: 350
ending page: 367
doi: 10.31000/bvaj.v9i2.15246

Related Party Transactions, Earnings Management, and Transfer Pricing in Influencing Tax Avoidance: The Role of Company Size
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description: Â Tax evasion practices in the food and beverage manufacturing sector in Indonesia are of serious concern because they have the potential to reduce state revenue and create fiscal injustice. This study aims to analyze the influence of related party transactions (RPT), profit management, and transfer pricing on tax avoidance, with company size as a moderation variable. Using a quantitative approach, this study tested 15 manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2019–2023 period, resulting in 75 observations selected through purposive sampling. Data analysis was carried out by panel data regression using EViews 12 at a significance level of 5%. The findings show that RPT and transfer pricing have a significant effect on tax avoidance, while profit management has no effect. The contribution of this research lies in strengthening the empirical evidence in the Indonesian context, especially in sectors that are vulnerable to aggressive tax practices. The novelty of the research lies in the integration of the three practices in a single model with the size of the company as a moderator an approach that is still limited in the tax literature in developing countries.
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creator: Saiful Haq
creator: Dede Sunaryo
creator: Erli Auliana Cahyani
creator: Amalia Indah Fitriana
creator: Mikrad Mikrad
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-12-31
publication date: 2025-12-31
starting page: 412
ending page: 427
doi: 10.31000/bvaj.v9i2.15431

Expansion of Micro, Small and Medium Enterprises in Surabaya City: The Role of Financial Management and Digital Finance Inclusion
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description: Micro, Small and Medium Enterprises (MSMEs) have an important role in local economic growth, including in the city of Surabaya. However, the expansion of MSMEs still faces challenges in terms of financial management and limited access to digital financial services. This study aims to analyze the influence of financial management and digital finance inclusion on the expansion of MSMEs in Kemayoran Village, Surabaya City. The research method used a quantitative approach by distributing questionnaires to 70 MSME respondents. Data analysis was carried out by partial least square regression (PLS) to test the influence of independent variables on dependent variables. The results of the study show that financial management has a positive and significant effect on the expansion of MSMEs, while digital finance inclusion also has a positive and significant effect. The novelty of this research lies in the combination of two key factors, namely financial management and digital finance inclusion, in one analysis model that was previously rarely studied in an integrated manner in the context of MSMEs at the village level. These findings confirm that strengthening financial management capacity and the use of digital financial services can encourage business expansion for MSMEs.
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creator: Chandrawati Dasuba
creator: Oryza Tannar
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-12-09
publication date: 2025-12-09
starting page: 170
ending page: 184
doi: 10.31000/bvaj.v9i2.14834

The Effect of ESG and Green Accounting Disclosure on Corporate Value in the Technology Sector: The Role of Company Size Moderation
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description: This study examines the effect of ESG and Green Accounting disclosure on the Company Value of the technology sector on the IDX (2021–2024), with Company Size as moderation. Using panel data of 92 observations and FEM regression analysis, the results showed: (1) ESG simultaneously had a significant positive effect, but only partially significant Social and Governance; The environment is negative. (2) Green Accounting has no direct effect. (3) Company size reinforces the positive influence of simultaneous ESG and Green Accounting, but does not moderate partial ESG. The urgency of the research lies in the low average ESG score of the technology sector (Negligible category) and the high disparity in company values. The main contribution is to prove that ESG impact is highly dependent on the context of company size. The novelty lies in the integration of Green Accounting and the moderation of company size in a single model in the technology sector, which is rarely researched. These findings provide strategic implications for management, investors, and regulators in designing contextual and measurable ESG policies.
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creator: Yusti Deka Pertiwi
creator: Amir Indrabudiman
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-12-15
publication date: 2025-12-15
starting page: 394
ending page: 411
doi: 10.31000/bvaj.v9i2.14886

The Influence of Carbon Emission Disclosure, Intellectual Capital, and Independent Commissioners on Firm Value
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description: This study investigated the impact of carbon emission disclosure, intellectual capital measured by value added capital employed, value added human capital, and structural capital value added, and independent commissioners on firm value. The identified problem was the inconsistency of prior study results regarding these variables and the fluctuations in firm value due to external factors like climate crisis and economic volatility. Utilizing quantitative methods, the study analyzed annual and sustainability reports from 34 industrial sector companies listed on the IDX during 2020-2023. Multiple linear regression analysis was applied. The findings indicated that carbon emission disclosure and value added human capital had a significant positive effect on firm value. Conversely, value added capital employed exhibited a significant negative effect, while structural capital value added and independent commissioners showed no significant impact on firm value. The study concluded that environmental transparency and human resource optimization have the potential to increase firm valuation, whereas suboptimal physical capital efficiency can diminish it.
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creator: Leonardo Ivan Lasmana
creator: Veny Veny
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-12-09
publication date: 2025-12-09
starting page: 146
ending page: 159
doi: 10.31000/bvaj.v9i2.14583

Designing an Integrated Waste Levy Payment System to Increase Local Own-Source Revenue
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description: Revenue from waste levy by the Malang Regency Government has not been optimally achieved because the financial management process related to waste levy is currently still carried out manually. This study aims to design an integrated waste levy payment system to increase Local Own Source Revenue. This study uses a qualitative descriptive approach with system engineering, focusing on the design of the waste collection fee payment system. Data collection was carried out through observation, interviews, and documentation at the Dinas Lingkungan Hidup, Malang Regency Government. The research stages were carried out with the System Development Life Cycle, namely planning system, system analysis, system design, and system design validation. The research results indicate that the design of a waste levy payment system consists of procedures for collecting mandatory retribution data, setting tariffs, collecting and paying, and recording revenue from waste levy. This research resulted in the implementation of a digital-based regional waste levy payment system integration concept that specifically focuses on the waste management sector, a situation that has not previously been developed in Malang Regency. The waste levy payment system model can be adopted by local governments to optimize local revenue and improve the accuracy of financial reporting.
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creator: Dharmawan Iqbal Akbar
creator: Firman Rato Risky
creator: Aditya Arisudhana
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-12-09
publication date: 2025-12-09
starting page: 245
ending page: 263
doi: 10.31000/bvaj.v9i2.15179

Capital Structure, Investment Decisions, and ESG on Firm Value: The Moderating Role of Profitability
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description: This study aims to analyze how capital structure, investment decisions, and Environmental, Social, and Governance (ESG) affect firm value, with profitability serving as a moderating variable. The research subjects are energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative approach was employed using the purposive sampling method, resulting in 50 observations from 10 companies. The data were analyzed using Moderated Regression Analysis (MRA) with SPSS version 30. The results indicate that investment decisions have a positive and significant effect on firm value, while capital structure and ESG have no significant effect. Profitability was found to strengthen the relationship between capital structure and investment decisions on firm value, but it did not moderate the relationship between ESG and firm value. These findings prove that the increase in the value of a company in the energy sector is more influenced by the effectiveness of investment decisions supported by good profitability than by capital structure policies or the level of ESG disclosure.
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creator: Adelia Divanda Azwardi
creator: Tantina Haryati
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-12-09
publication date: 2025-12-09
starting page: 302
ending page: 315
doi: 10.31000/bvaj.v9i2.15213

The Effect Of Budget Participation, Target Clarity, And Management Control System On Managerial Performance Of Port Service Company In Surabaya
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description: Managerial Performance (KM) reflects a manager's ability to effectively carry out planning, coordination, supervision, evaluation, staff management, and decision-making functions. In port service companies with complex operational activities, managerial performance achievement is strongly influenced by the quality of budget preparation and the strength of the implemented control system. Several key factors that potentially influence Managerial Performance, and are the focus of this study, are Budget Preparation Participation (PPA), Budget Target Clarity (KSA), and Management Control System (MSS). PPA is measured through the level of involvement, input, and participation of managers in budget revisions; KSA is assessed through the clarity, specification, and measurability of budget targets; while MSS is seen from the organizational structure, planning process, follow-up on deviations, and reporting mechanisms. The dependent variable, namely Managerial Performance, is measured based on managerial function indicators such as planning, supervision, coordination, evaluation, negotiation, and representation. This study uses a quantitative approach with primary data obtained through distributing questionnaires to 101 structural employees at a port service company in Surabaya, consisting of Senior Vice Presidents, Vice Presidents, and Superintendents. Data analysis used Partial Least Squares (PLS) through the SmartPLS 4 application to test the causal relationship between variables. This study offers novelty by integrating PPA, KSA, and SPM in one structural model, and simultaneously examining their influence on Managerial Performance in port companies that are highly dependent on budget effectiveness and management control. The results show that PPA, KSA, and SPM each have a positive and significant influence on Managerial Performance, with SPM being the most dominant factor.
subject: Articles
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creator: Cherry Novia Cantika
creator: Tituk Diah Widajantie
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-12-09
publication date: 2025-12-09
starting page: 316
ending page: 333
doi: 10.31000/bvaj.v9i2.15275

Determinants of Price to Earnings Ratio: An Empirical Analysis
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description: This study aims to analyze the effect of debt to equity ratio, price to book value, ukuran perusahaan, return on equity, current ratio dan total assets turnover terhadap price earning ratio in consumer companies listed on the stock exchange from 2020 to 2023. The method used in this research is multiple regression analysis to examine the relationship between independent and dependent variables. The results indicate that DER, company size, and ROE have a significant negative effect on PER, suggesting that increasing debt and company size can reduce the expected return ratios by investors. Conversely, PBV has a significant positive effect on PER, indicating that companies with higher book values tend to have better price-to-earnings ratios. On the other hand, CR and TAT do not show a significant effect on PER. These findings provide important insights for investors and company managers in making investment decisions and financial strategies in the consumer sector.
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creator: Veny Veny
creator: Vianty Adella Santo
creator: Ester Faulina Siagian
creator: Electra Miracle Edgar
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-12-09
publication date: 2025-12-09
starting page: 160
ending page: 169
doi: 10.31000/bvaj.v9i2.14584

The Effect Of Financial Literacy, Financial Attitude, And Self-Control On Saving Behavior Of E-Wallet Users
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description: This study examines the influence of financial literacy, financial attitude, and self-control on saving behavior among Generation Z users of e-wallets. A quantitative approach was employed by distributing surveys to 89 Generation Z respondents who actively use e-wallet platforms. The findings reveal that financial attitude has a positive and significant effect on saving behavior, indicating that a positive mindset, future orientation, and responsible financial attitudes are key psychological factors that drive consistent saving habits in the digital era. In contrast, financial literacy and self-control show no significant impact, suggesting that financial knowledge and personal discipline alone are insufficient to translate into actual savings practices in fast-paced digital payment environments. These results highlight the importance of strengthening financial attitudes and cultivating healthy financial mindsets to effectively encourage saving behavior among young adults, particularly within the rapidly evolving digital finance ecosystem.
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creator: Intan Dewi Maharani
creator: Tituk Diah Widajantie
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-12-15
publication date: 2025-12-15
starting page: 334
ending page: 349
doi: 10.31000/bvaj.v9i2.15283

Transfer Pricing, Political Connection, and Tax Avoidance: An Empirical Study on Energy Companies in Indonesia
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description: This research is important considering the rampant practice of tax avoidance in the energy sector that has an impact on state revenue. The aim is to test the influence of transfer pricing and political connections on tax avoidance, as well as the role of foreign ownership moderation. Using a quantitative approach, secondary data on energy companies listed on the IDX (2021–2024) were analyzed by regression panel data and MRA. The results showed that transfer pricing had a significant positive effect on tax avoidance, while political connections were not significant. Foreign ownership fails to moderate both relationships. These findings strengthen the agency theory by showing that managerial incentives in transfer pricing are more dominant than political or ownership factors. The novelty of the research lies in the integration of three strategic variables in the context of Indonesia's post-pandemic energy sector. The main contribution is policy recommendations for tax authorities to strengthen supervision of transactions between related parties, as well as for foreign investors to improve governance transparency. This study fills a gap in the literature on the dynamics of foreign ownership moderation in aggressive taxation practices in emerging markets.
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creator: Alfina Farasandi
creator: Agoestina Mappadang
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-12-09
publication date: 2025-12-09
starting page: 201
ending page: 222
doi: 10.31000/bvaj.v9i2.14745

The Effect of Green Accounting, CSR, Growth Opportunity, and Capital Structure on Firm Value
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description: This study examines how green accounting, corporate social responsibility (CSR) disclosure, growth opportunity, and capital structure affect firm value in companies that are constituents of the LQ45 index from 2020 to 2024. The study uses primary data from annual and sustainability reports. The purposive sampling method was utilized to select the 26 non-financial companies that were ultimately included in the study. The hypothesis testing process is facilitated by the application of multiple linear regression models. he results reveal that green accounting practices positively impact firm value, while CSR disclosure shows a substantial negative influence. Conversely, growth opportunities and capital structure do not demonstrate a significant impact on firm value. These outcomes imply that environmental accounting practices are more favorably regarded by the market than non-integrated social disclosures. This study makes a substantial contribution to the development of knowledge regarding sustainability and financial strategies for increasing firm value in the Indonesian capital market.
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creator: Stevany Stevany
creator: Dedi Haryadi
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-12-09
publication date: 2025-12-09
starting page: 185
ending page: 200
doi: 10.31000/bvaj.v9i2.14652

The Influence of Corporate Governance on Investment Efficiency: The Role of Board Members, Audit Quality, and Institutional Ownership in Indonesia
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description: This study explores how board characteristics impact investment efficiency among firms listed on the Indonesia Stock Exchange from 2019 to 2023. Using panel data regression with the Fixed Effect Model, the results show that board size and board independence positively affect investment efficiency, while board meeting frequency has a negative impact. Board gender diversity and audit quality do not significantly influence investment efficiency. Institutional ownership strengthens the link between board meeting frequency and investment efficiency but does not significantly moderate other connections. These findings emphasize the significance of board characteristics in boosting investment efficiency and offer valuable insights for improving corporate governance in Indonesia. Â
subject: Articles
  topic: section
creator: Widijaya Widijaya
creator: Siska Morales
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-12-09
publication date: 2025-12-09
starting page: 223
ending page: 244
doi: 10.31000/bvaj.v9i2.15148

Whistleblowing System, Internal Control, Human Resources Competence on the Prevention of Village Fund Fraud
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description: The high number of corruption cases at the village level, including the case in Getas Village by former Lurah, underlies the urgency of this research. This study uses a quantitative method through a questionnaire survey on 46 respondents (village officials and related communities) with the aim of analyzing the influence of the Whistleblowing System (X1), Internal Control (X2), and Human Resources Competency (X3) on Fraud Prevention (Y) in the management of Village Funds. The results of the study show contradictory findings: The Whistleblowing System and Human Resources Competency have been proven to have a positive and significant influence on fraud prevention. On the contrary, Internal Control did not show a significant influence. These findings provide empirical evidence that improving the reporting mechanism for violations and improving the quality of human resources is more critical than formal control alone in Getas Village. The practical implication is that the Getas Village Government is advised to focus on strengthening the Whistleblowing System and improving HR Competency through training to minimize the risk of misuse of funds under the leadership of the new Village Head.
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creator: Gagas Pratasona
creator: Nugraeni Nugraeni
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-12-15
publication date: 2025-12-15
starting page: 368
ending page: 380
doi: 10.31000/bvaj.v9i2.15252

The Impact Of Ownership Structure And Control Variables On Earnings Management: A Case Study With Dividend Payout As A Moderating Variable
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description: This study examines the effect of ownership structure and control variables on earnings management, with dividend payout serving as a moderating variable. Ownership structure includes concentration ownership, foreign ownership, state ownership, family ownership, and managerial ownership, all of which are believed to significantly influence managerial decisions in managing earnings. These ownership types may create different levels of control and monitoring, which in turn affect the extent of earnings manipulation. Furthermore, control variables such as firm size, leverage, growth, audit quality, and return on assets (ROA) are incorporated to better understand the factors influencing earnings management behavior. Dividend payout is expected to moderate the relationship between ownership structure and earnings management, as dividend policies may signal firm transparency and reduce the incentive for earnings manipulation. The study employs secondary data obtained from annual reports of companies listed on the Indonesia Stock Exchange (IDX) over the past five years. The contribution of this research lies in providing empirical evidence from an emerging market context, specifically Indonesia, where ownership structures are often concentrated and dominated by families, the state, or foreign investors. By integrating dividend payout as a moderating variable, this study offers a more comprehensive understanding of how corporate governance mechanisms interact to influence earnings management practices. The novelty of this study is its combined analysis of multiple ownership types alongside dividend policy moderation within a single integrated framework, offering new insights into how ownership diversity and dividend policies jointly shape the quality of financial reporting in emerging economies.
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creator: Mardianto Mardianto
creator: Sheren Maharani
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-12-09
publication date: 2025-12-09
starting page: 279
ending page: 301
doi: 10.31000/bvaj.v9i2.15093

Financial Literacy, Financial Attitudes, Hedonism Lifestyle on Financial Management Behavior of Accounting Students of Surabaya City State University
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description: This study is important because it looks at the development of the digital era that affects students' financial behavior, especially the risk of poor financial management due to low financial literacy and the existence of a consumptive hedonistic lifestyle in the city of Surabaya. The purpose of this study is to examine the influence of financial literacy, financial attitudes, and hedonism lifestyle on the financial management behavior of accounting students at State University in Surabaya. The research method used was quantitative with a sample of 98 students from four public universities in the city of Surabaya. The data were analyzed using a structural model with validity, reliability, and hypothesis tests. The data collection technique uses probability sampling, with the proportionate stratified random sampling technique. The data analysis technique is with the help of Smart-PLS 4.0. The results showed that financial literacy, financial attitudes, and hedonistic lifestyles have a significant influence on students' financial management behavior. What distinguishes this study from previous studies lies in the specific focus on accounting students at four Surabaya state universities and the finding that a hedonistic lifestyle can encourage better financial management strategies despite risk. This research can be the basis for the development of educational programs related to financial knowledge that are more targeted.
subject: Articles
  topic: section
creator: Khiftia Rachmah Hidayah
creator: Tituk Diah Widajantie
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-12-15
publication date: 2025-12-15
starting page: 381
ending page: 393
doi: 10.31000/bvaj.v9i2.15212

An Exploratory Study on Bitcoin Valuation: Identifying Relevant Methods in Valuing Bitcoin as a Crypto Asset
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description: The fair value assessment of Bitcoin has become a pivotal concern in contemporary finance because to its significant volatility, constrained supply, and increasing institutional acceptance. In contrast to conventional assets influenced by cash flows, Bitcoin's value is determined by scarcity, community trust, network utility, and regulatory considerations. This research utilizes a qualitative grounded theory methodology by examining interviews and podcasts featuring prominent Indonesian cryptocurrency specialists. Coding analysis identifies four fundamental paradigms: legitimacy and decentralization as value sources, regulation and market infrastructure as value determinants, speculative risk and centralization as value detractors, and investment strategies and price cycles as moderating influences. Research indicates that Bitcoin's fair value depends on value base, value transfer, risk discount, and investor strategy. The research underscores the imperative for unconventional valuation models that incorporate on-chain data, regulatory frameworks, and market dynamics to improve transparency, accountability, and confidence in the digital financial ecosystem.
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creator: Sony Hartono
creator: Roby Syaiful Ubed
creator: Riko Riandoko
creator: Irfan Nabhani
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-12-09
publication date: 2025-12-09
starting page: 264
ending page: 278
doi: 10.31000/bvaj.v9i2.15184

The Use of ATLAS Application on Auditor Performance at KAP Budiandru and Partners in Pekanbaru
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description: This study aims to analyze the use of the ATLAS application in supporting auditor performance at the Public Accounting Firm (KAP) Budiandru dan Rekan in Pekanbaru, considering the need for audit digitalization in the modern era. This research employed a qualitative method using in-depth interviews with one audit manager and two senior auditors who directly used ATLAS in their audit practices. The findings indicate that ATLAS assists auditors in improving work quality through structured risk assessment features, increases work quantity by simplifying audit documentation, and supports timely completion of audits through systematic workflows and data integration. This study also confirms that although ATLAS accelerates and streamlines the audit process, its effectiveness is still influenced by the readiness of clients’ documents and auditors’ experience in operating the application. The contribution of this research lies in providing empirical evidence on the implementation of ATLAS in mid-sized accounting firms in Indonesia, especially in Pekanbaru, which has rarely been studied before. This research offers novelty by providing an in-depth mapping of senior auditors’ and audit managers’ experiences in using ATLAS within a single firm, focusing on its impact on three indicators of auditor performance: work quality, work quantity, and timeliness
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creator: May Inggri Sihombing
creator: Mentari Dwi Aristi
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-06-30
publication date: 2025-06-30
starting page: 133
ending page: 145
doi: 10.31000/bvaj.v9i1.14305

PENGARUH LIKUIDITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN YANG DIMODERASI OLEH CASH POSITION
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description: ABSTRAK Penelitian bertujuan mengetahui pengaruh likuiditas yang diprosikan dengan current ratio dan kepemilikan instiusional terhadap kebijakan dividen yang dimoderasi oleh cash position. Metode analisis data yang digunakan adalah analisis regresi data panel dan Moderated Regression Analysis (MRA). Penelitian ini menggunakan EVIEWS versi 10. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur Sub Sektor Food and Beverange selama periode 2017-2021 sebanyak 30 perusahaan. Dengan metode purposive sampling dengan cara mengambil sampel dari populasi yang peneliti tentukan dengan menggunakan kriteria tertentu. Berdasarkan kriteria yang telah ditentukan diperoleh 45 sampel data dari 9 perusahaan. Hasil penelitian menunjukkan bahwa: 1). Likuiditas tidak berpengaruh terhadap kebijakan dividen; 2). kepemilikan institusional tidak berpengaruh terhadap kebijakan dividen; 3). cash position memoderasi pengaruh likuiditas terhadap kebijakan deviden; 4). cash position memoderasi pengaruh kepemilikan institusional terhdap kebijakan deviden. Kata kunci: Likuiditas, Kepemilikan Institusional, Kebijakan Dividen, Cash Position Â Â
subject: Articles
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creator: Adzra Zhafirah
creator: Dede Sunaryo
creator: Hamdani Hamdani
creator: Hendra Galuh Febrianto
creator: Amalia Indah Fitriana
creator: Saiful Haq
rights: Hak Cipta (c) 2023 Balance Vocation Accounting Journal
date: 2023-12-25
publication date: 2023-12-25
starting page: 135
ending page: 145
doi: 10.31000/bvaj.v7i2.10427

Factors Affecting Financial Performance in the Banking Sector Listed on the Indonesia Stock Exchange
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description: In the context of Indonesia's growing economy, a deep understanding of the factors that affect the financial performance of banks is essential to improve financial system stability and public trust. This study aims to analyze the influence of CAR, NPL, BOPO, and LDR on the financial performance of banks listed on the Indonesia Stock Exchange for the 2021-2023 period, with ROA as a proxy for financial performance. Using a quantitative approach, annual financial statement data is analyzed through multiple linear regression. The results of the study showed that BOPO had a significant effect on ROA, while NPL showed a significant negative impact. Meanwhile, CAR and LDR showed no significant influence. These findings make a practical contribution to banking management in optimizing the management of operational costs and credit risks, as well as being a reference in strategic decision-making. The novelty of this study lies in its comprehensive approach in analyzing the interaction of the four main financial ratios in the post-pandemic period (2021-2023), using actual data that has not been widely explored in the context of Indonesian banking, as well as providing the latest empirical evidence on the dominant influence of operational efficiency (BOPO) over other factors.
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creator: Elli Dayanti Silalahi
creator: Hamonangan Siallagan
creator: Ardin Dolok Saribu
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-06-30
publication date: 2025-06-30
starting page: 87
ending page: 103
doi: 10.31000/bvaj.v9i1.14256

The Impact of Profitability, Dividend Policy, and Capital Structure on the Value of Agricultural Sector Companies on the IDX
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description: The agricultural sector in Indonesia faces various economic and policy challenges, so understanding the factors that affect a company's value is urgent in this study. This study aims to analyze the influence of profitability, dividend policy, and capital structure on company value in the agricultural sector listed on the Indonesia Stock Exchange for the 2021–2023 period. The research method uses a quantitative approach with purposive sampling techniques and secondary data analyzed through multiple linear regression with SPSS version 26 software, including classical assumption test and hypothesis test. The results of the study show that profitability and dividend policy have a positive and significant effect on the company's value, while the capital structure has a negative and significant effect. These findings provide practical contributions for managers and investors in financial decision-making, particularly in the agricultural sector. The novelty of this research lies in a comprehensive analysis of the interaction of the three variables (profitability, dividend policy, and capital structure) in the context of Indonesia's agricultural sector, which has not been widely explored in previous research, especially in the post-pandemic period (2021-2023) which is fraught with global economic dynamics and domestic policies.
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creator: Stefie Fiorella Sinaga
creator: Hamonangan Siallagan
creator: Mei Hotma Mariati Munte
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-06-30
publication date: 2025-06-30
starting page: 70
ending page: 86
doi: 10.31000/bvaj.v9i1.14112

The Effect Of Liquidity, Leverage And Capital Intensity On Tax Aggressiveness With Profitability As A Moderation
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description: The practice of tax aggressiveness in manufacturing companies in the basic materials sector is an important concern given its significant contribution to state revenue. This study aims to analyze the influence of liquidity, leverage, and capital intensity on tax aggressiveness with profitability as a moderation variable. Using financial statement data from 26 companies for the 2020-2023 period selected through the purposive sampling method, this study applied Moderated Regression Analysis (MRA) with E-views 12. The results of the study showed: (1) liquidity had no effect on tax aggressiveness; (2) leverage has a positive effect on tax aggressiveness; (3) capital intensity affects tax aggressiveness; (4) profitability does not moderate the relationship between liquidity and leverage with tax aggressiveness; However, (5) it succeeded in moderating the relationship between capital intensity and tax aggressiveness. These findings make a theoretical contribution to the development of the corporate tax literature and a practical one for tax authorities in overseeing tax planning practices. The novelty of the research lies in a comprehensive approach by combining the three main determinants of tax aggressiveness while testing the role of profitability moderation in the specific context of basic material companies in Indonesia, the pandemic period and post-pandemic (2020-2023), which has not been explored much in previous research.
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creator: Hustna Dara Sarra
creator: Lathiifa Lathiifa
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-06-30
publication date: 2025-06-30
starting page: 120
ending page: 132
doi: 10.31000/bvaj.v9i1.14299

Innovation In The Procurement Of Government Goods And Services In Order To Increase The Tax Compliance Intention Of MSME Actors
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description: The participation of MSMEs in government procurement of goods and services has been running since 2015, but there are still a number of obstacles in its implementation. MSMEs contribute around 60% of Gross Domestic Product (GDP) and absorb more than 97% of the workforce in Indonesia. This great potential makes the involvement of MSMEs in government procurement of goods and services an important strategy to drive the economy. In addition to playing a role in the procurement of goods and services, MSMEs are also expected to contribute to state revenues through taxes. Through the Business Development Services (BDS) program, the Directorate General of Taxes seeks to assist MSMEs in developing their businesses and increasing tax awareness. In 2024, the Central Jakarta Regional Office of the Directorate General of Taxes will hold a PBJ innovation program integrated with the BDS program, it is hoped that MSMEs can be more independent in managing their financial administration and taxation, so that they can gradually increase their tax contribution to the state. Using the Participatory Action Research method, this research aims to analyze the PBJ innovation carried out by the Central Jakarta Regional Office of the Directorate General of Taxes in increasing tax compliance of MSMEs in Indonesia. The results of the study indicate that the PBJ-BDS innovation is capable of increasing tax awareness and compliance among MSMEs, as well as encouraging independence in financial and tax administration management. This strategy not only strengthens the position of MSMEs in government procurement, but also contributes to state revenue and the sustainability of MSME businesses in Indonesia. This research is expected to contribute to the development of more adaptive and innovative policies so that PBJ innovation can become an effective instrument in encouraging MSMEs to comply with tax regulations, as well as creating a more stable, competitive, and equitable economic ecosystem in Indones…
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creator: Khusnaini Khusnaini
creator: Nur Farida Liyana
creator: Irwan Hermawan
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-06-30
publication date: 2025-06-30
starting page: 18
ending page: 35
doi: 10.31000/bvaj.v9i1.13780

The Business Of Property: What Determines Profit?
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description: The aim of this study is to investigate the impact of inflation, interest rates, company age, leverage and liquidity as variables to profitability of company in the property sector. As this study used the purposive sampling method, the sample consists of 10 companies and resulted in 320 observations within 2015 to 2022 which are the quarterly financial report. The findings show that variables of inflation, liquidity and leverage are significantly influence to the profitability of property companies. While, the company age and interest rates are only have slight effect to the profitability. These findings will provide essential information where it useful for the practitioners and stakeholders in property industry so they can comprehend the role of variables impact to the financial aspect of the companies. Thus, property companies can mitigate the detrimental effect risking causes on their financial performance and make a strategic decision to achieve high profitability despite the frequent changes in the market.
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creator: Faizul Mubarok
creator: Avhita Nurmailia
creator: Bela Nabila
creator: Fatimah Azzahrah
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-06-30
publication date: 2025-06-30
starting page: 1
ending page: 17
doi: 10.31000/bvaj.v9i1.11624

The Effect Of Green Accounting And Corporate Social Responsibility On Financial Performance
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description: Financial Performance is an analysis conducted to see the extent to which a company has run its business using financial implementation rules properly and correctly (Fahmi, 2014). There are several variables that can affect Financial Performance, which are focused on in this study are Green Accounting (GA) and Corporate Social Responsibility (CSR). GA is an accounting practice that considers the environmental impact of business activities. This includes measuring the costs and benefits associated with the use of natural resources and waste produced. GA can have a significant impact on a company's financial performance. The next variable is CSR. CSR has the potential to provide a significant positive impact on a company's financial performance. Although there are initial costs to be borne, long-term benefits, such as increased reputation, customer loyalty, and access to capital, can result in better financial performance. The purpose of the study was to test and provide empirical evidence of the influence of independent variables, namely Green Accounting as measured by Proper Performance Rating and Corporate Social Responsibility (CSR) as measured by LN Charitable Donations on the dependent variable, namely Financial Performance as measured by Return On Asset (ROA). This study will further use multiple regression analysis which begins with descriptive statistical testing, classical assumption testing and hypothesis testing. Data testing is assisted by using the SPSS program. The result of this study show that GA has an effect to FP and CSR has no effect on FP
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creator: Kezia Josephine
creator: Vianty Adella Santo
creator: Clarissa Giovanni Kusnandar
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-06-30
publication date: 2025-06-30
starting page: 36
ending page: 48
doi: 10.31000/bvaj.v9i1.13892

Financial Statement Fraud Detection: Synergy Artificial Intelligence with Auditor Characteristics
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description: The objective of this research is to analysis the effect of auditor characteristics that represented by professional scepticism and auditor experiences toward financial statement fraud detection through artificial intelligence in data analytic. This study builds upon previous research where respondents were auditors who had used big data analytics and incorporate artificial intelligence, specifically big data analytic as mediator between auditor characteristics and the detection of financial statement fraud. Quantitative research was used in this research by obtaining primary data through 66 respondents from auditor at several public accounting firms in the Jakarta area. Our findings reveal that auditor experience has direct influence effect on financial statement fraud detection while professional scepticism has no effect. But surprisingly, the role of artificial intelligence in data analytics is only able to mediate professional scepticism on financial statement fraud detection, while this does not apply to auditor experience. This study provides empirical evidence that the role of artificial intelligence, namely big data analytic, can act as a catalyst that transforms professional scepticism from mere doubt to evidence-based action, by enhancing the auditor’s ability to identify data patterns and anomalies, reducing cognitive bias and increasing objectivity. Â
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creator: Kurniawati Kurniawati
creator: Laura Silvany Hivianto
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-06-30
publication date: 2025-06-30
starting page: 49
ending page: 69
doi: 10.31000/bvaj.v9i1.14054

The Effect Of Internal Audit And Accounting Information Systems On Internal Control
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description: TThe effectiveness of internal controls is a critical aspect in the hospitality industry to ensure accountability and operational efficiency. This study aims to analyze the influence of internal audit and accounting information system on internal control at Fox Hotel Pekanbaru. The quantitative research method was applied with purposive sampling techniques on 41 respondents consisting of front office and back office employees. Primary data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 25. The results showed that internal audits and accounting information systems significantly affected internal control with a contribution of 57.4%. These findings make a practical contribution to hotel management in strengthening the internal control structure through the optimization of audit functions and information systems. The novelty of this research lies in the specific approach to the hotel industry in the Pekanbaru area that has not been studied before, as well as the simultaneous testing of two key variables in building an effective internal control system
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creator: Mira Julianti
creator: Ilham Hudi
rights: Hak Cipta (c) 2025 Balance Vocation Accounting Journal
date: 2025-06-30
publication date: 2025-06-30
starting page: 104
ending page: 119
doi: 10.31000/bvaj.v9i1.14272

Mengupas Strategi Keuangan di Berbagai Industri: Studi Kasus pada Industri Teknologi, Kesehatan dan Energi Terbarukan
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description: Abstrak: Strategi keuangan sangat penting untuk bertahan dalam berbagai industri. Namun, sifat unik masing-masing sektor sering kali memengaruhi implementasi strategi tersebut. Studi kasus yang dilakukan pada Apple Inc., Johnson & Johnson (J&J), dan NextEra Energy digunakan dalam artikel ini untuk menekankan penerapan prinsip keuangan pada tiga industri utama yang bergerak di industri teknologi, kesehatan, dan energi terbarukan. Analisis ini didasarkan pada laporan tahunan perusahaan dengan memeriksa manajemen modal kerja, struktur modal, investasi, dan mitigasi risiko di ke tiga industri tersebut. Temuan utama menunjukkan bahwa Apple mengoptimalkan efisiensi modal kerja dengan menggunakan siklus konversi kas negatif dan berfokus pada R&D. Diversifikasi risiko, investasi besar dalam R&D, dan kebijakan dividen yang stabil adalah ciri khas J&J di industri kesehatan. Sementara itu, sebagai pemimpin industri energi terbarukan, NextEra Energy menggunakan leverage untuk mendanai proyek jangka panjang dan mengelola risiko melalui kontrak jangka panjang. Perbandingan indikator keuangan dari ketiga perusahaan ini menunjukkan bahwa dinamika industri tertentu sangat memengaruhi komponen seperti rasio utang, margin laba bersih, dan kebijakan pemegang saham. Oleh karena itu, meskipun prinsip keuangan bersifat umum, penerapan strategi mereka harus disesuaikan dengan situasi industri tertentu. Dalam artikel ini, manajer keuangan akan menemukan arahan praktis untuk membangun strategi yang meningkatkan daya saing sekaligus mempertahankan bisnis mereka. Â Kata Kunci: Bisnis, Energi Terbarukan, Industri, Strategi Keuangan, Teknologi Â Abstract: Financial strategies are essential to survive in a variety of industries. However, the unique nature of each sector often influences the implementation of the strategy. Case studies conducted on Apple Inc., Johnson & Johnson (J&J), and NextEra Energy are used in this article to emphasize the application of financial principles to three key indu…
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creator: Rina Destiana
creator: Rawi Rawi
creator: Tri Neliana
rights: Hak Cipta (c) 2024 Balance Vocation Accounting Journal
date: 2024-12-29
publication date: 2024-12-29
starting page: 228
ending page: 235
doi: 10.31000/bvaj.v8i2.13077

The Influence Of The Board Of Commissioners And Managerial Ownership On Intellectual Capital Disclosure In Banking Companies On The Indonesia Stock Exchange
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description: This research aims to determine the influence of the board of commissioners and managerial ownership on intellectual capital disclosure. The data analysis method used is multiple panel regression analysis so that the direction and magnitude of the influence of the independent variable on the dependent variable can be clearly depicted. This research used Eviews Student 12. The research sample consisted of 23 banking companies from 47 companies listed on the Indonesian stock exchange for the 2018- 2022 period. Sampling with certain criteria. The research results show that: 1). The board of commissioners has a negative and insignificant effect on intellectual capital disclosure; 2). Managerial ownership has a positive and significant effect on intellectual capital disclosure; 3). The board of commissioners and managerial ownership have a positive and significant effect on intellectual capital discussion simultaneously.
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creator: Rosidawaty rosi rosidawaty
creator: Dede Soenaryo
creator: Ingkak Chintya Wangsih
creator: Ervina Yennie Permananingrum
creator: Achmad Haromain
rights: Hak Cipta (c) 2024 Balance Vocation Accounting Journal
date: 2024-12-24
publication date: 2024-12-24
starting page: 173
ending page: 189
doi: 10.31000/bvaj.v8i2.12908

Determinan Kepatuhan Wajib Pajak Orang Pribadi Pada Wajib Pajak Di KPP Pratama Depok Cimanggis
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description: Penelitian ini bertujuan untuk mengukur pengaruh implementasi e-filling dan penyuluhan perpajakan terhadap kepatuhan wajib pajak orang pribadi Objek penelitian adalah KPP Pratama Depok Cimanggis, dengan populasi 102.771 orang dan sampel 245 orang. Jenis penelitian ini menggunakan kualitatif di kuantatifkan dengan menggunakan teknik analisis regresi linier berganda. Berdasarkan metode Probability Sampling menggunakan kuesioner dengan skala likert 1 sampai 5. Data yang dikumpulkan menggunakan metode penyebaran kuesioner menggunakan analisis regresi linier berganda dengan Excel dan SPSS versi 25. Hasil penelitian menggunakan uji t memperoleh hasil bahwa implementasi e-filling memiliki pengaruh positif dan signifikan secara parsial terhadap kepatuhan WPOP, serta penyuluhan perpajakan memiliki pengaruh positif dan signifikan secara parsial terhadap kepatuhan WPOP. Dan dengan menggunakan uji f hasil implementasi e-filling dan penyuluhan perpajakan memiliki pengaruh positif dan signifikan terhadap kepatuhan WPOP. Koefisien determinasi menunjukan bahwa variabel implementasi e-filling dan penyuluhan perpajakan mempengaruhi 46%.
subject: Articles
  topic: section
creator: Setiadi Setiadi
creator: Dian Wijayanti
creator: Rieke Febriani
rights: Hak Cipta (c) 2024 Balance Vocation Accounting Journal
date: 2024-12-24
publication date: 2024-12-24
starting page: 132
ending page: 145
doi: 10.31000/bvaj.v8i2.12477