Advances in Management & Financial Reporting

Public Budget Transparency and Accountability in Preventing Corruption and Inefficiency

2025-02-25T14:08:06+07:00

Purpose: This study explores the role of public budget transparency and accountability in preventing corruption and inefficiency. It investigates how governance mechanisms and digital tools, such as e-governance and e-procurement systems, affect public trust in government institutions.

Research Method: The study employs a systematic literature review, analyzing secondary data from various sources to examine the effectiveness of transparency and accountability across regions. The research focuses on regional differences between developed and developing countries and identifies critical factors such as institutional strength and citizen participation.

Results and Discussion: The findings show that transparency mechanisms, particularly those supported by digital technologies, significantly reduce financial reporting errors and enhance public trust. However, transparency alone is not practical in regions with weak governance structures. Successful implementation requires strong accountability measures and active public involvement.

Implications: The study suggests governments should combine digital tools with institutional reforms to ensure adequate public oversight and participation. Public administrators and policymakers must develop governance frameworks that encourage transparency and accountability. Future research should examine the influence of political, cultural, and social factors on the success of transparency initiatives.

The Impact of Flexible Work and Social Support on Employees' Work-Life Balance

2025-10-25T00:13:08+07:00

Purpose: This study seeks to understand how work flexibility and social support can help employees effectively balance professional demands and personal life.

Research Method: This study uses a descriptive quantitative approach. Data collection techniques include observation, interviews, documentation, and distribution of questionnaires to all employees. Data analysis is performed using multiple linear regression to test relationships among variables, with partial (t-tests) and simultaneous (F-tests) tests used for hypothesis testing.

Results and Discussion: The results show that Flexible Work and Social Support have a positive and significant effect on Work-Life Balance, both partially and simultaneously. This confirms that work flexibility and adequate social support can reduce work stress, improve emotional well-being, and strengthen employees' attachment to the organization.

Implications: This study emphasizes the importance of implementing flexible work policies and a supportive work culture as human resource management strategies to improve job satisfaction and organizational sustainability.

Persepsi Mahasiswa Akuntansi tentang Dampak Penerapan Pajak Atas Seller E-Commerce Berdasarkan PMK Nomor 37 Tahun 2025

2025-11-03T18:04:40+07:00

Tujuan: Penelitian ini bertujuan untuk menganalisis dampak penerapan pajak atas seller E-Commerce berdasarkan Peraturan Menteri Keuangan (PMK) No. 37 Tahun 2025 dari sudut pandang mahasiswa akuntansi. Studi ini berfokus pada persepsi akademisi muda terhadap efektivitas kebijakan perpajakan digital dalam meningkatkan kepatuhan pajak pelaku usaha daring.

Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data melalui survei menggunakan kuesioner daring (Google Form). Responden penelitian terdiri dari 107 mahasiswa akuntansi yang telah menempuh mata kuliah perpajakan. Data yang diperoleh dianalisis secara deskriptif untuk memetakan persepsi mahasiswa terhadap penerapan PMK No. 37 Tahun 2025 dan dampaknya terhadap perilaku kepatuhan pajak di sektor E-Commerce.

Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa mahasiswa akuntansi menilai penerapan PMK No. 37 Tahun 2025 berdampak positif terhadap peningkatan kepatuhan pajak seller E-Commerce. Efektivitas kebijakan ini dinilai bergantung pada sosialisasi yang tepat, kejelasan regulasi, serta transparansi pemerintah dalam penggunaan penerimaan pajak.

Implikasi: Penelitian ini menekankan pentingnya peran pemerintah dalam memperkuat sosialisasi, memperbaiki sistem administrasi digital, dan menyediakan fasilitas pelaporan pajak yang sederhana bagi pelaku E-Commerce. Kebijakan yang adaptif terhadap perkembangan teknologi diharapkan dapat meningkatkan kesadaran dan kepatuhan pajak secara berkelanjutan.