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Muhammad Syafiq
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Accounting Studies and Tax Journal
Published by PT Penelitian dan Pengembangan Ilmu
ISSN : 30321263     EISSN : 30321263     DOI : 10.62207
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Studies and Tax Journal (COUNT) is reviewed covers theoretical and applied research in the field of Accounting and Tax. As an information and communication media for practitioners, researchers and academics who are interested in the field of Accounting (Finance, Bussiness, Auditing and Tax) . COUNT Journal always publish 12 times in a year, every Month. Research Scopes: Financial Accounting, Cost Accounting, Management Accounting, Auditing, Tax, Accounting System Information, Islamic Principal Accounting, Public Sector Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 18 Documents
 1   2 
The Role of Forensic Accounting in Detecting Financial Frauds Dwi Arini Nursansiwi
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/brkz8497

Abstract

This research targets to explore the important role of forensic accounting in detecting and preventing financial fraud amidst dynamic changes within the business world. Through a systematic literature review method, we explore the contribution of forensic accounting through in-depth investigations of financial records, identification of suspicious activity patterns, collaboration with security and legal authorities, and fraud prevention through financial control design. The results verify that forensic accounting isn't the most effective retrospective tool, but also proactive in mitigating the chance of financial fraud in the future. This has a look at summarizing these findings with the reason of presenting a holistic view of the essential role of forensic accounting in keeping a company's financial integrity.
The Effect of Financial Leverage on Profitability in the Food and Beverage Industry (2017-2021) Irwan Moridu
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/2xm4xk89

Abstract

This study aims to investigate the effect of financial leverage, that's measured through the Debt to Asset Ratio (DAR) and Debt to equity Ratio (DER), on return on assets (ROA) in food and beverage sector companies indexed at the Indonesia stock change (BEI). at some stage in the 2017-2021 period. Financial report records from 14 corporations selected the usage of the purposive sampling technique was analyzed via a couple of linear regression. The studies results show that the DAR ratio does not have an extensive effect on ROA, while the DER ratio has a giant high quality that has an effect on ROA. This research presents critical perception into capital structure management and its effect on organisation financial performance amidst the dynamics of the food and beverage industry.
Digitalization and the Changing Landscape of Tax Compliance (Challenges and Opportunities) Muhammad Hidayat; Siska Yulia Defitri
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/c2gyc030

Abstract

This research discusses the impact of digital transformation on tax compliance by conducting a systematic literature review. Through appropriate keyword selection, relevant articles were identified from leading academic databases such as Scopus, IEEE Xplore, ScienceDirect, JSTOR, and Google Scholar. Analysis of the literature reveals technological complexity, increasing administrative efficiency, and emerging regulatory challenges as the main categories. Apart from that, information disclosure, the use of new technology in tax risk analysis, and changes in the paradigm of taxpayer involvement are also the main focus. In conclusion, digital transformation not only creates new challenges in tax compliance, but also brings opportunities to increase the effectiveness and openness of the tax system.
Islamic Microfinance: Addressing Poverty Alleviation and Entrepreneurship Development Hotman Hotman; Haim Hilman; Norzieiriani Ahmad
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 2 (2024): Accounting Studies and Tax Journal
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/2c7r5r03

Abstract

This research investigates the role of Islamic microfinance in poverty alleviation and entrepreneurship development. Using a systematic literature review approach, this research analyzes the relationship between types of financing, access to Islamic financial services, government policies, and the level of entrepreneurship with household income and the development of micro and small businesses. The findings show that Islamic microfinance can be an effective instrument in strengthening the economic base of underprivileged communities, especially through the integration of Islamic principles in the financial system.
The Future of Accounting and Finance: Trends and Challenges Vince Ariany
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 2 (2024): Accounting Studies and Tax Journal
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/c39a6n89

Abstract

This research investigates "The Future of Accounting and Finance: Trends and Challenges" using a systematic literature review method. From the analysis, it was found that technology adoption, paradigm shifts in performance measurement, transformation in business practices, treatment of cryptocurrencies, and involvement of transnational banks are the main trends that will influence accounting and financial practices in the future. The implications of these trends for business practices and economic policy are explained through a series of hypotheses proposed and analyzed. This research provides in-depth insight into the direction of development of the accounting and finance discipline and the challenges faced in the future.
Fintech in islamic finance literature: A review Nurcahya Hartaty Posumah
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 2 (2024): Accounting Studies and Tax Journal
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/nxzz5g94

Abstract

This literature review examines the role of fintech in the context of Islamic finance. Through a systematic analysis of relevant literature, this research highlights the contribution of fintech in improving Islamic financial services as well as the challenges faced in the integration process. These findings indicate that although fintech has opened the door to innovation in the Islamic finance industry, there is still a need to overcome barriers related to sharia compliance and consumer protection. Therefore, this research underlines the importance of a careful and planned approach in integrating fintech with Islamic finance principles.
Exploring the Landscape of Big Data Analytics in Financial Decision Making Bambang Mahmudi
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 2 (2024): Accounting Studies and Tax Journal
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/7spd4813

Abstract

Big Data analysis has become an integral part of financial decision making in the modern corporate context. In an increasingly complex and competitive environment, a deep understanding of the factors that influence the success of Big Data analysis is critical. This research aims to investigate the role of variables such as data quality, data security, technology infrastructure, data analysis skills and expertise, leadership and organizational culture, regulations and compliance, and clear business objectives in corporate financial decision making. Using a literature analysis approach, we found that high data quality, strong data security, adequate technology infrastructure, high data analysis skills and expertise, supportive leadership, regulatory compliance, and clear business objectives each contribute positively to the effectiveness of Big Data analysis in supporting financial decision making. These findings highlight the importance of holistic integration of these factors in efforts to improve corporate financial decision-making processes.
Financial Inclusion and Economic Empowerment Hendri Khuan
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 2 (2024): Accounting Studies and Tax Journal
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/qh1pmg78

Abstract

This research investigates the relationship between Financial Inclusion and Economic Empowerment, with a focus on the influence of access to formal financial services on individual economic independence and participation in economic decision making. Through systematic literature analysis, this study explores the concepts of Financial Inclusion and Economic Empowerment, as well as the factors that influence the relationship between the two. The research results show that increasing Financial Inclusion has the potential to increase Economic Empowerment, especially among marginalized groups and women. However, the success of implementing Financial Inclusion is influenced by various institutional, policy, technological, and social and cultural factors. This research highlights the importance of attention to inclusive policy frameworks and collaborative efforts between various stakeholders in achieving the goals of financial inclusion and sustainable economic empowerment.

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