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All Journal Advances in Applied Accounting Research Advances in Taxation Research
Yana Ermawati
Universitas Yapis Papua, Indonesia
Economics, Econometrics & Finance

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The Integral Role of Accounting in Organizational Dynamics and Decision-Making Yana Ermawati
Advances in Applied Accounting Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i3.169

Abstract

This research aims to explore the integral role of accounting in organizational dynamics and decision-making processes. Employing a qualitative research methodology, the study conducts a systematic review of literature to analyze existing scholarly works related to the subject matter. The research design involves structured searches across academic databases and online repositories, utilizing predefined search terms and inclusion criteria. The primary data collection method is the systematic review of literature, supplemented by citation chaining and reference list scanning to enhance the breadth and depth of the literature review. Data analysis techniques include systematic coding, categorization, and interpretation of the collected literature, with an emphasis on identifying key themes, concepts, and relationships. The findings reveal that accounting plays multifaceted roles in organizational dynamics, including financial management, governance, risk management, and strategic decision-making. Transparent and reliable financial reporting serves as a foundation for stakeholders to assess organizational performance and make informed decisions. Integration of non-financial performance measures alongside financial metrics enhances decision-making effectiveness and strategic alignment. Moreover, technological advancements, globalization, and regulatory reforms significantly impact accounting practices and organizational dynamics, presenting both opportunities and challenges. The study underscores the importance of continuous adaptation and innovation in accounting practices to navigate evolving business environments successfully.
Towards Optimal Taxes: Impact of Tax Extensification and Intensification on Individual Income Tax Receipts Muhammad Ridhwansyah Pasolo; Yana Ermawati; Yaya Sonjaya; Sumartono Sumartono
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.104

Abstract

This study seeks to investigate the impact of tax extension and intensification on personal income tax collections. The sample was selected using a specific procedure to ensure that it was representative of the population; the sample size was 100 respondents. The data source employed is primary data, i.e., data collected directly from respondents via questionnaire by researchers. The methodology employed in this study is multiple linear analysis. In addition, descriptive statistical analysis, validity tests, reliability tests, normality tests, heteroscedasticity tests, multicollinearity tests, and hypothesis testing with the coefficient of determination test, t test, and f test were performed on the data. The results of the analysis indicate that Tax Extensification has a positive and significant impact on Individual Income Tax Receipts, while Tax Intensification has a similar effect.
Co-Authors Muhammad Ridhwansyah Pasolo Sumartono Sumartono Yaya Sonjaya