Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)

Peran Sistem Pengendalian Manajemen dalam Meningkatkan Akurasi Laporan Keuangan melalui Implementasi Digital Accounting pada UMKM di Kota Bandung

2025-04-23T12:44:26+00:00

This study aims to analyze the role of management control systems in improving the accuracy of financial reports through the implementation of digital accounting in MSMEs in Bandung City. In the digitalization era, the use of accounting technology continues to evolve to enhance financial recording efficiency and support more accurate decision-making. This research adopts a quantitative method. The data used in this study are primary data collected through online questionnaires distributed via Google Form. The data analysis technique employed is Partial Least Square (PLS) using SmartPLS 3 software, with a total of 100 MSMEs respondents in Bandung City. The findings indicate that an effective management control system, supported by the implementation of digital accounting, significantly contributes to improving the accuracy of financial reports and the effectiveness of managerial control in business decision-making.

The Impact of Corruption on the Effectiveness of Public Administration in Nigeria

2026-02-03T04:06:55+00:00

Corruption remains a persistent structural challenge undermining governance quality and public sector performance in Nigeria. Despite the establishment of multiple anti-corruption institutions and legislative reforms, public administration effectiveness continues to be compromised, raising concerns about institutional capacity and accountability. This study examines the impact of corruption on the effectiveness of public administration in Nigeria. The study adopts a structured narrative literature review methodology, drawing on peer-reviewed articles, policy documents, and institutional reports published between 1990 and 2025. Using qualitative content analysis, the study synthesizes existing evidence to identify dominant forms of corruption and their institutional consequences. The findings reveal that corruption distorts policy implementation, weakens accountability mechanisms, erodes public trust, reduces service delivery efficiency, and entrenches administrative dysfunction. The study concludes that sustainable improvement in public administration effectiveness requires strengthening institutional independence, enhancing transparency frameworks, digitizing public sector processes, improving public servant welfare structures, and enforcing accountability mechanisms. These findings contribute to the governance reform discourse by providing an integrated analytical framework linking corruption dynamics to administrative performance outcomes in Nigeria.

Analisis Penerapan Spotcheck dalam Mencegah Kecurangan dan Meningkatkan Kepercayaan Operasional: Studi pada Harris Hotel & Conventions Gubeng Surabaya

2025-10-06T03:14:56+00:00

ABSTRAK

Penelitian ini dilakukan untuk menganalisis penerapan Spotcheck dalam mencegah kecurangan dan meningkatkan kepercayaan operasional pada HARRIS Hotel & Conventions Gubeng Surabaya. Tujuan dari penelitian ini adalah untuk mengevaluasi efektivitas pelaksanaan spotcheck sebagai salah satu bentuk pengendalian internal, menilai dampaknya terhadap pencegahan kecurangan dalam pengelolaan kas operasional, serta mengidentifikasi perannya dalam memperkuat kepercayaan operasional di lingkungan hotel. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan teknik pengumpulan data berupa wawancara mendalam terhadap pihak manajemen hotel yang terlibat langsung dalam pelaksanaan spotcheck, observasi lapangan terhadap kegiatan spotcheck di area operasional, serta studi dokumentasi atas laporan keuangan internal dan bukti pendukung lainnya yang relevan dan valid. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan untuk memperoleh gambaran menyeluruh terkait efektivitas sistem pengawasan tersebut dalam praktik nyata. Hasil penelitian menunjukkan bahwa penerapan Spotcheck telah memberikan kontribusi positif dalam memperkuat sistem pengendalian internal hotel, ditandai dengan tidak ditemukannya indikasi atau temuan kecurangan selama periode observasi. Selain itu, keberadaan spotcheck secara berkala juga meningkatkan kepatuhan karyawan terhadap prosedur standar operasional, yang pada akhirnya berdampak pada meningkatnya kepercayaan manajemen terhadap proses operasional harian hotel. Dengan demikian, pelaksanaan spotcheck dapat dianggap sebagai praktik yang efektif, efisien, dan berkelanjutan dalam menciptakan transparansi, akuntabilitas, serta lingkungan kerja yang lebih profesional dan terpercaya.
Kata kunci: Hotel, Spotcheck, Pengendalian Internal, Kecurangan

ABSTRACT

This research was to to analyze the implementation of spotchecks in preventing fraud and enhancing operational trust at HARRIS Hotel & Conventions Gubeng Surabaya. The objectives of this research are to evaluate the effectiveness of spotchecks as a form of internal control, assess their impact on fraud prevention in operational cash management, and identify their role in strengthening operational trust within the hotel environment. The research adopts a descriptive qualitative approach, with data collected through in-depth interviews with hotel management directly involved in the implementation of spotchecks, field observations of spotcheck activities in operational areas, and documentation analysis of internal financial reports and other relevant and valid supporting evidence. The data were analyzed through the stages of data reduction, data presentation, and conclusion drawing to obtain a comprehensive overview of the effectiveness of the supervision system in actual practice. The results show that the implementation of spotchecks has contributed positively to strengthening the hotel’s internal control system, as evidenced by the absence of any indication or finding of fraud during the observation period. Furthermore, regular spotchecks have improved employee compliance with standard operating procedures, ultimately leading to increased managerial trust in daily operational processes. Therefore, spotchecks can be considered an effective, efficient, and sustainable practice in fostering transparency, accountability, and a more professional and trustworthy work environment.
Keywords: Hotel, Spotcheck, Internal Control, Fraud

The Compliance of MSME Taxpayers with Tax Socialization as A Moderating Variable

2025-06-10T03:03:52+00:00

This study attempts to analyze MSME taxpayer compliance with tax socialization as a moderating element. This study collects primary data from business owners of MSMEs in Indonesia via the use of questionnaires. Researchers selected to gather data from a sample of 103 people who filled out questionnaires distributed using a sampling approach called convenience sampling. The SPSS software package was utilized for data analysis, and in particular multiple linear regression model analysis. The findings suggest that taxpayer compliance is not significantly affected by tax incentive programs.. Tax socialization has no effect on the motivation to pay taxes . Knowledge of tax law is not moderated by tax socialization in a way that increases taxpayer compliance.

Keywords: MSMEs; tax incentives; tax understanding; tax socialization; taxpayer compliance

Analysis of the Contribution of the Agricultural Sector and the Fisheries Sector to the Economic Growth of West Java

2025-09-09T05:19:04+00:00

This study aims to analyze the contribution of the agricultural sector and the fisheries sector to economic growth in West Java during the period 2008-2023. The data used are secondary data from the Central Statistics Agency (BPS). The analysis method uses multiple linear regression to test the relationship between independent variables (agricultural sector and fisheries sector) and the dependent variable (economic growth of West Java). The results of the study indicate that the agricultural sector has a positive and significant influence on the economic growth of West Java, with a significant contribution to increasing Gross Regional Domestic Product (GRDP). Conversely, the fisheries sector shows a negative but insignificant influence on economic growth. The dependence of the fisheries sector is greatly influenced by weather conditions and other challenges, causing its contribution to be less stable. In conclusion, the agricultural sector is the main pillar supporting economic growth in West Java, while the fisheries sector requires a better and more effective management strategy to increase its contribution to the economic growth of West Java

Impact of Government Economic Policies on Nigeria’s Economic Development

2026-02-19T03:55:07+00:00

Governments have a major impact on economic conditions through the implementation of various policies and economic intervention. This study investigates the impact of government economic policies on Nigeria's economic growth using secondary data from organizations such as the World Bank and the Central Bank of Nigeria. Utilizing a quantitative analysis approach, including multiple regression and panel time-series modeling, the findings show significant inverse relationships between real gross domestic product (RGDP) and both interest rates (INTR) and tariffs (TARR). RGDP has a significant negative correlation with INTR (-0.6749) and a moderate correlation with TARR (-0.5774). Additionally, a positive correlation exists between INTR and TARR (0.7233), as well as a moderately positive relationship between sectoral support (SECSUPP) and the exchange rate (EXR) (0.7278). The study concludes that efforts should be made to enhance beneficial effects, including advancements in technology, infrastructure, and trade policies.