Journal of Accounting Taxing and Auditing (JATA)

F. Pambudi Widiatmaka ORGANIZATIONAL CAPACITY FOR CHANGE AND PRO COMMITMENT TO LEARNING : ANTECEDENTS AND CONSEQUENCES TO DRIVE ORGANIZATIONAL PERFORMANCE

F. Pambudi Widiatmaka — 2026-02-02

Objectives: This study seeks to improve the performance of public sector organizations engaged in the education sector, especially at shipping universities under the Ministry of Transportation. which is enhanced by a professional experience portofolio, pro commitment to learning and organizational capacity for change.

Research methodology: The model was tested at shipping universities in Indonesia using an exploratory quantitative research design. This research will examine the relationship between the various hypotheses proposed to build a conceptual model. Data were analyzed using Amos 25’s software

Findings: The results of this study indicate that the capital built can show a significant new knowledge relationship between hypotheses and it shows that the existence of the variables proposed to build hypotheses in this research model can be considered as an important strategy for improving the performance of public organizations in Merchant College

Limitations: This study has several limitations, the first is that the variables used in this study are still simple in determining indicators because the process for these variables is carried out by the derivation process of the sample used in this study is also still limited to state universities that have not touched the private sector, namely in universities in Jakarta, Semarang, Makassar and materials as well as Surabaya.

Contribution: Theoretically and managerially this research has been able to provide cognitive evidence to build a thought for the development of organizational behavior theory organizational performance and resource-based theory theory. In addition, this research can also provide a practical recommendation for stakeholders and public sector organizations engaged in the Merchant Shipping College. To improve its performance, it can be done through the path used in this model so that it will be able to provide a form of illustration of how to improve performance based on organizational capacity for change and commitment to learning.

Keywords: Organizational Performance, Organizational Capacity for Change, Pro Commitment To Learning, Professional Experience Portfolio, Merchant College.

BUMDes Financial Performance Analysis Before and During the Pandemic

Emiliana Ajeng Ambarwati — 2026-02-02

This study aims to investigate financial performance based on Financial Ratios that refer to the Entity Financial Accounting Standards (SAK ETAP) and the Regulation of the Minister of Villages and PDTT No. 4 of 2015, as well as Government Regulation No. 11 of 2021 concerning BUMDes, so that it can be seen the financial performance achievements of BUMDes in Indonesia. Bhakti Negara village. The population used in this study is the financial statements of BUMDes in Bhakti Negara Village in 2019-2020. The data used in this study is secondary data, namely by taking financial data related to research problems in the form of financial reports from BUMDes consisting of income statements and balance sheets for 2019-2020. The data analysis method used is descriptive quantitative, namely in the form of percentage results in accordance with the Regulation of the Minister of State for Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No.06/Per/M.KUKM/V.2006. The financial performance of BUMDes in Bhakti Negara for the 2019-2020 period is measured the profitability ratio with the Return On Assets (ROA) formula shows very good results. If it is measured from the liquidity ratio with the Current Ratio formula to obtain results, in 2019 it is not good. However, in 2020 the results were quite good. The financial performance of BUMDes in Bhakti Negara for the 2019-2020 period is measured by the solvency ratio with the Debt To Equity Ratio formula, obtaining very good results. The financial performance of BUMDes in Bhakti Negara for the 2019-2020 period was measured from the activity ratio with the Total Asset Turnover formula, which yielded poor results. However, there was an increase in 2020 which showed that there were changes and performance improvements made by BUMDes. For further research, it is expected to add years of research so that the data obtained is quite large and varied and can use the quick ratio, accounts receivable turnover ratio, debt to asset ratio and net profit margin. The implications of the research can be used on other BUMDes so that the financial performance of BUMDes can be known, especially during this pandemic. BUMDes Bhakti Negara shows the results of Total Asset Turn Over are in poor condition due to a decrease in income due to the level of asset turnover in BUMDes is not very efficient and asset management to increase income is also less efficient. So it is hoped that BUMDes in the Bhakti Negara village can increase the value of asset management. Because the higher the TATO value, the better, so that BUMDes can maximize their assets to generate higher income. In the future, this BUMDes must be able to maximize the use of its assets to generate higher income.

Keywords : BUMDes, Ratio, Performance, Pandemic

GREEN INVESTMENT, CORPORATE SUSTAINABLE RESPONSIBILITY DISCLOSURE AND SOCIAL COLLABORATION INITIATIVES ANTECEDENCE FOR DRIVING FIRM PERFORMANCE

Samtono Samtono — 2026-02-02

Purposes : This study aims to build a conceptual model for improving the firm performance based on Green investment, CSR disclosure and social collaboration initiatives.

Research methodology: A structural study methodology was adopted using 220 samples taken from managers and staff in manufacturing companies in the province of Central Java and data were collected by means of a questionnaire, to test the model and hypotheses in this study, the authors used Amos 25 as a data analysis tool.

Findings: The results of this study indicate that there are two strategic pathways for improving firm performance, the first strategies are achieved through green investment, CSR disclosure and form performance, the second strategy is disclosure of CSR, social collaborative initiatives and firm performance.

Limitations: This study uses variables that are still abstract and have not been able to regress the dimensions contained there in into conclusion variables for each antecedent variable. In addition, this study only used a sample with a small scope, namely only in Central Java Province.

Contribution: The results of this study can be applied to strengthen the agency theory and stakeholder theory contained in the study of financial management.The results of this study are legitimized to provide recommendations for practitioners, There are several practical managerial implications for improving the performance of manufacturing companies in Central Java in this case managers have to improve firm performance based on social and environmental performance as well as green-based investment decisions.

Keywords: Green Investment, CSR Disclosure, Social Collaboration Initiatives, Firm Performance , Manufacture

THE EFFECT OF SERVICE QUALITY, PRICE, PRODUCT QUALITY AND EMOTIONAL ON CUSTOMER SATISFACTION USERS OF MAXIM APPLICATION SERVICES IN BANDAR LAMPUNG CITY

Sigit Sugiarto — 2026-02-02

This study aims to determine how the influence of service quality, price, product quality and emotional. The type of data used in this study is primary data obtained through questionnaires. The population in this study was taken from 110 respondents who are residents of Bandar Lampung City. Sampling used a non-probability sampling technique with the sampling method used was accidental sampling. Data analysis in this study used several methods including Data Quality Test (validity and reliability). Classical Assumption Test (Normality, Multicollinearity, and Heteroscedasticity Test). Multiple Linear Regression Test, Coefficient of Determination Test and hypothesis testing (partial t-test and simultaneous F-test). The results showed that there was a simultaneous positive and significant influence between service quality, product quality, price and emotion on customer satisfaction.

Keywords : service quality¹, price, product quality², emotional³, satisfaction customer

Social Media and Business Communication on the Development of Tourism Sector in Lampung Province

Yuli Evadianti — 2026-02-02

Lampung province is renowned for its tourism. Lampung province offers various tourism objects, such as, among others, mountains, museums, lakes, and traditional foods. The tourism sector is one of the sectors significantly influencing a country. Tourism development and popularity can significantly increase a country’s foreign exchange. In this disruptive era, social media is an inseparable aspect of tourism promotion. However, the problem emerges related to the suboptimal use of social media to market the tourism sector in Lampung to both domestic and foreign prospective visitors. In this regard, the present study attempted to optimize social media as a tourism information media and business communication instrument to increase tourism visits. To this end, this qualitative descriptive method used secondary data. The data were collected by reviewing articles, books, and news relevant to the purpose of this study. To provide tourism information, various platforms should be optimized, such as Instagram, Facebook, Youtube, and the website.

Keywords : Social Media, Business Communication, Lampung Tourism, Social Action Media Theory

THE EFFECT OF EXCHANGE RATE, INFLATION AND INTEREST RATE ON STOCK PRICES IN THE COVID-19 PANDEMIC (Studi on Manufacturing Companies Listed on the Indonesia Stock Exchange)

Isma Kartika — 2026-02-02

Objective: This study amis to determine how the effect of exchange rates, inflaton, and interest rates on stock prces during the Covid-19 pandemi. Based on data that has been statistcally tested, the exchange rate with a significance value of 0.057 which is greater (>) than 0.005, the inflation varable has a significance value of 0.417. The interest rate varable has a significance value of 0.000 which is smaller than 0.005. Research Methods: Data analysis in this study used mulitple linear regresson analysis methods, namely smultaneous test and partial test. And using classcal assumptons, namely normaltiy test, autocorrelation test, multcollinearty test, and heteroscedastcty test. Results: Based on the results of the partial test statistics in this study, the dependent variable X1 (Exchange Rate), X2 (inflaton) has no effect on the independent variable (Y) (stock prces), while the dependent vairable X3 (interest rates) has an effect on stock prices. Simultaneous test in this study the idependent variable affects the independent varable with a significance value of 0.000. The results of the regresson test also state that the R-square has a significance value of 0.960, which means that the variable x exchange rate, inflaton and interest rates affect the variable y the stock prce with a magnitude of 96%. The results of the normalty test in tihs study are the exchange rate with a significance value of 0.200, inflaton has a significance value of 0.082, interest rates have a significance value of 0.061, and stock prices have a significance value of 0.524. Limitatons: This study only examnes the effect of exchange rates, inflaton and interest rates on stock prices during the Covid-19 pandemi. The research time is also limited to only 21 days, it is hoped for further researchers that more variables will be studed because the phenomenon of Covid-19 is very large. And the time may also be longer because Covid-19 has not recovered for almost 2 years.

Keywords : share prices, exchange rates, inflaton, interest rates, and Covid-19.

Evaluation of Micro, Small, Medium Entreprice Tax Compliance During Covid 19 Pandemi

Diana Marlyna — 2026-02-02

The economic downturn during the pandemic affected MSMEs, especially from the number of sales. With declining financial conditions, MSMEs tend to be reluctant to implement tax compliance. From the external element, tax socialization affects tax compliance. This study wants to confirm the effect of MSME financial conditions and tax socialization on tax compliance during the COVID-19 pandemic. The research variables are MSME Financial Condition (X1), Tax Socialization (X2), and Tax Compliance (Y). This research is a quantitative research with hypothesis testing to determine the effect of the independent variable on the dependent variable. Classical test includes normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. All classical tests are met for the variables of MSME financial condition and tax socialization. Hypothesis testing resulted in a significance of <0.05, which means the hypothesis is supported, both the first hypothesis and the second hypothesis. It can be concluded that the financial condition of MSMEs has a positive effect on tax compliance and tax socialization also has a positive effect on tax compliance. The limitation of this research is the respondents who are reluctant to fill out the questionnaire. This study provides additional empirical evidence regarding the influence of MSME financial conditions during the pandemic and tax socialization on MSME tax compliance.

MSME Resilience in the Midst of the Covid-19 Pandemic

Novalita Novalita — 2026-02-02

The world is being hit by a covid-19 pandemic including Indonesia. To break the chain of spreadingof the virus, The government ask everypeople to stay at home. This situation has an impact on economic instability and affected to SMEs. Therefore, a survival strategy for SMEs is needed to continuous their business during the pandemic. This study used qualitative analysis with exploratoryanf participatory observation techniques.The result of this study recommend 4 ways a survival strategy for SMEs. Therea are using e-commerce for business using digital marketing, improving product and service qualityand optimizing customer relationship marketing. The result of thiss study are important to be understood and adopted by SMEs and hopefully they always responsive and adjusting to business environment to survive