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PENGARUH KAPABILITAS TEKNOLOGI INFORMASI DAN KAPABILITAS INOVASI TERHADAP STRATEGI DAN DAMPAKNYA TERHADAP KEUNGGULAN BERSAING UMKM KULINER 信息技术能力和创新能力的影响，以及它对战略竞争优势的影响
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-06-25 DOI: 10.38043/jiab.v7i1.3474
L. Wijaya, Virgo Simamora
{"title":"PENGARUH KAPABILITAS TEKNOLOGI INFORMASI DAN KAPABILITAS INOVASI TERHADAP STRATEGI DAN DAMPAKNYA TERHADAP KEUNGGULAN BERSAING UMKM KULINER","authors":"L. Wijaya, Virgo Simamora","doi":"10.38043/jiab.v7i1.3474","DOIUrl":"https://doi.org/10.38043/jiab.v7i1.3474","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh kapabilitas teknologi informasi dan kapabilitas inovasi terhadap keunggulan bersaing UMKM kuliner dengan strategi sebagai variabel intervening. Penelitian ini dilaksanakan di wilayah DKI Jakarta. Teknik pengambilan sampel menggunakan metode purposive sampling. Data penelitian ini adalah data primer yang dikumpulkan dengan menyebarkan kuesioner kepada pemilik UMKM bidang kuliner di DKI Jakarta dengan sampel sebanyak 100 responden. Pengujian hipotesis dilakukan dengan menggunakan metode analisis data partial least square (PLS). Berdasarkan uji statistik, hasil penelitian menunjukkan bahwa kapabilitas teknologi informasi berpengaruh signifikan terhadap keunggulan bersaing, kapabilitas teknologi informasi berpengaruh signifikan terhadap keunggulan bersaing melalui strategi. Sedangkan, kapabilitas inovasi berpengaruh tidak signifikan terhadap keunggulan bersaing, kapabilitas inovasi berpengaruh tidak signifikan terhadap keunggulan bersaing melalui strategi.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80092595","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
DAMPAK COVID-19 TERHADAP PENJUALAN SEKTOR UMKM DI BOGOR COVID-19对茂物UMKM扇区销售的影响
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-06-25 DOI: 10.38043/jiab.v7i1.3463
Hasanudin Hasanudin
{"title":"DAMPAK COVID-19 TERHADAP PENJUALAN SEKTOR UMKM DI BOGOR","authors":"Hasanudin Hasanudin","doi":"10.38043/jiab.v7i1.3463","DOIUrl":"https://doi.org/10.38043/jiab.v7i1.3463","url":null,"abstract":"Bogor sebagai salah satu kota jasa banyak menawarkan aneka jasa dan juga aneka produk yang dilakukan oleh para pelaku ekonomi termasuk para UMKM. Kegiatan ekonomi berjalan seperti biasa sebelum covid-19 mewabah di Indonesia, sementara saat mewabah, kegiatan para UMKM menjadi sangat terhambat akibat berkurangnya kegiatan ekonomi, dan diperparah dengan adanya kebijakan PSBB dan PPKM yang membatasi ruang gerak masyarakat.  Namun disisi lain penulis melihat sebenarnya hanya para UMKM yang dapat bertahan di situasi pandemi ini, karena dengan kondisi seadanya mereka semakin berkreasi dan berinovasi mengalihkan penjualan mereka dari konvensional menjadi digital (penjualan online) melalui ecommerce atau media sosial. Penelitian ini dibuat untuk mengetahui sejauh mana pengaruh pandemi covid-19 terhadap kenaikan atau penurunan penjualan para UMKM. Metode yang dipakai adalah metode kuantitatif yang mencarai jawaban permasalahan dari data primer melalui kuesioner dan dioleh dengan menggunakan aplikasi SPSS. Sesuai pengamatan penelitian ini menghasilkan data bahwa pandemi covid-19 tidak berpengaruh terhadap penjualan UMKM. Adapun penelitian ini bermanfaat untuk menjadikan pelajaran bahwa wabah covid-19 perlu diwaspadai untuk semua bidang agar tidak terlalu mempengaruhinya.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"55 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78009782","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH TINGKAT PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN PENGGUNAAN, TINGKAT PENGETAHUAN AKUNTANSI, DAN COMPUTER SELF EFFICACY PADA PENERIMAAN APLIKASI MYOB PADA SISWA SMK AKUNTANSI DI KOTA DENPASAR 对登巴萨市SMK会计学生接受MYOB app的有用知觉、使用可行性知觉、会计知识水平和计算机自身努力的影响
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-06-25 DOI: 10.38043/jiab.v7i1.3464
Gusi Putu Lestara Permana, Putu Mega Cindya Rosiana
{"title":"PENGARUH TINGKAT PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN PENGGUNAAN, TINGKAT PENGETAHUAN AKUNTANSI, DAN COMPUTER SELF EFFICACY PADA PENERIMAAN APLIKASI MYOB PADA SISWA SMK AKUNTANSI DI KOTA DENPASAR","authors":"Gusi Putu Lestara Permana, Putu Mega Cindya Rosiana","doi":"10.38043/jiab.v7i1.3464","DOIUrl":"https://doi.org/10.38043/jiab.v7i1.3464","url":null,"abstract":"Penelitian ini dijalankan untuk mengetahui bagaimana penerimaan software akuntansi MYOB dari sudut pandang pengguna yaitu siswa/i SMK Akuntansi di Kota Denpasar. Penerimaan ini diukur dengan variabel persepsi kegunaan, persepsi kemudahan penggunaan, pengetahuan akuntansi, dan computer self efficacy. Teknik pengumpulan data menggunakan kuesioner.  Sampel dalam penelitian ini sebanyak 85 siswa/i SMK Akuntandi di Kota Denpasar yang menggunakan software MYOB dengan metode purposive sampling.  Data dianalisis dengan menggunakan Teknik analisis regresi, statistik deskriptif, determinasi, Uji F, dan Uji t dengan bantuan software SPSS for windows. Dari hasil uji diperoleh hasil bahwa 1) Persepsi kegunaan berpengaruh positif dan signifikan terhadap penerimaan aplikasi MYOB. 2) Persepsi kemudahan penggunaan berpengaruh positif dan signifikan terhadap penerimaan aplikasi MYOB. 3) Pengetahuan akuntansi berpengaruh positif dan signifikan terhadap penerimaan aplikasi MYOB. 4) Computer self efficacy berpengaruh positif dan signifikan terhadap penerimaan aplikasi MYOB. Kontribusi dari penelitian ini adalah untuk memberikan pengetahuan digitalisasi pada proses akuntansi.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86604909","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING DENGAN EARNINGS MANIPULATION FINANCIAL SHENANIGANS: STUDI KASUS PT ENVY TECHNOLOGIES INDONESIA TBK Pendeteksian欺诈性财务报告与盈余操纵财务诡计:研究原因pt嫉妒技术印度尼西亚TBK
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-06-25 DOI: 10.38043/jiab.v7i1.3543
Natalis Christian, Resnika Resnika, Haris Yukie, Riksen Sitorus, Viona Angelina, S. Sherly, Febrika Febrika
{"title":"PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING DENGAN EARNINGS MANIPULATION FINANCIAL SHENANIGANS: STUDI KASUS PT ENVY TECHNOLOGIES INDONESIA TBK","authors":"Natalis Christian, Resnika Resnika, Haris Yukie, Riksen Sitorus, Viona Angelina, S. Sherly, Febrika Febrika","doi":"10.38043/jiab.v7i1.3543","DOIUrl":"https://doi.org/10.38043/jiab.v7i1.3543","url":null,"abstract":"Kecurangan laporan keuangan adalah tindakan yang disengaja dalam menyajikan informasi laporan keuangan yang salah secara material. Tindakan tersebut telah menimbulkan kekeliruan pemangku kepentingan terhadap kredibilitas laporan keuangan yang disajikan. Tujuan utama penelitian ini adalah untuk mengkaji indikasi kecurangan laporan keuangan PT Envy Technologies Indonesia Tbk pada tahun 2016 hingga 2020 dengan menggunakan tujuh earnings manipulation shenanigans. PT Envy Technologies Indonesia Tbk adalah emiten yang terdaftar pada indeks saham sektor teknologi (IDXTECHNO) di Bursa Efek Indonesia sebelum mengalami suspensi di tahun 2020. Penelitian ini menggunakan pendekatan kualitatif dan studi literatur. Hasil penelitian menunjukkan bahwa PT Envy Technologies Indonesia Tbk memiliki indikasi kecurangan dalam menerapkan earnings manipulation shenanigans 1, shenanigans 3, dan shenanigans 4. Penerapan teknik manipulasi pendapatan tersebut melibatkan pengakuan pendapatan dan beban yang bersifat tidak konservatif dan tidak sesuai dengan keadaan sebenarnya. Penelitian ini memberikan kontribusi dalam menjabarkan teknik pendeteksian tahap awal terhadap indikasi kecurangan laporan keuangan yang seringkali menjadi hambatan bagi pengguna laporan keuangan.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"55 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88481501","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
CORPORATE GOVERNANCE DAN TAX AVOIDANCE DI INDONESIA (LITERATURE REVIEW) 印尼公司治理与避税(文献综述)
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-06-25 DOI: 10.38043/jiab.v7i1.3465
Kartika Pradana Suryatimur, Suci Nasehati Sunaningsih
{"title":"CORPORATE GOVERNANCE DAN TAX AVOIDANCE DI INDONESIA (LITERATURE REVIEW)","authors":"Kartika Pradana Suryatimur, Suci Nasehati Sunaningsih","doi":"10.38043/jiab.v7i1.3465","DOIUrl":"https://doi.org/10.38043/jiab.v7i1.3465","url":null,"abstract":"Corporate Governance dan Tax Avoidance Di Indonesia (Literature Review). Corporate governance merupakan suatu mekanisme pengawasan dan pengendalian manajemen perusahaan, menjadi alat untuk menekan tindakan tax avoidance di Indonesia. Penelitian ini bertujuan untuk mengetahui dampak corporate governance dan tax avoidance melaui recent article. Metode penelitian yang digunakan adalah literature review, dengan menelaah penelitian-penelitian sebelumnya tentang hubungan antara corporate governance dan tindakan tax avoidance. Pada penelitian ini menelaah tiga dari sembilan aspek corporate governanace yaitu: komite audit, komisaris independen, dan kualitas audit. Hasil penelitian mengindikasikan mekanisme corporate governance di Indonesia belum efektif dalam menjalankan perannya sebagai pengawas dan pengendalian. Hasil dari beberapa penelitian masih belum konsisten dan memberikan hasil yang akurat, sehingga diperlukan penelitian dengan berbagai pendekatan lain untuk menemukan solusi pada masalah ini","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73562807","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Motivation Behind CSR Manager Role in Indonesian Mining Companies 印尼矿业公司CSR经理角色背后的动机
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-01-22 DOI: 10.24843/jiab.2022.v17.i01.p08
R. Zainal, Fitriya Fitriya, Teguh Santoso
{"title":"The Motivation Behind CSR Manager Role in Indonesian Mining Companies","authors":"R. Zainal, Fitriya Fitriya, Teguh Santoso","doi":"10.24843/jiab.2022.v17.i01.p08","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i01.p08","url":null,"abstract":"The goal of this research is to investigate the underlying motivations for the role of the CSR manager. The study used smart PLS analysis to identify three motivations behind the role of CSR managers in mining companies, namely economic, legal and ethical domains. The study includes 114 managers or representatives from CSR-implementing mining companies in South Sumatera, Indonesia. The manager of mining companies in this region is mandated to implement CSR based on the rules of legislation.  The study found that following Indonesian CSR legislation is not a significant motivation for CSR managers. Instead, CSR managers' decisions are influenced by economic motivation. Furthermore, analysis results revealed that CSR managers' motivation for economic and legal domains influenced their role in CSR. \u0000Keywords:  CSR, mining companies, motivation, role.","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79662123","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
How Performance Mediate the Effects of Participation and Control Environment on Transparency 绩效如何中介参与和控制环境对透明度的影响
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-01-22 DOI: 10.24843/jiab.2022.v17.i01.p05
Sri Rahayu, Y. Yudi, Rahayu Rahayu, Salman Jumaili
{"title":"How Performance Mediate the Effects of Participation and Control Environment on Transparency","authors":"Sri Rahayu, Y. Yudi, Rahayu Rahayu, Salman Jumaili","doi":"10.24843/jiab.2022.v17.i01.p05","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i01.p05","url":null,"abstract":"This study examines the effect of participation and the internal environment on transparency with performance as a mediator. PLS 3.0 was used to analyze the research data. We were collecting data using a questionnaire. The research respondents were principals, teachers, and employees of public elementary schools. The number of respondents was as many as three participants. The results showed that participation and control environment had a positive effect on performance. Performance has a positive impact on transparency. Performance can mediate the effect of participation and control environment on transparency. Schools and local governments can use performance measurement with educational scorecards to assess school performance. School performance is evaluated comprehensively, not only from the management of academic activities. Schools must pay attention to financial management performance as well. School transparency must also be considered to increase the trust of all stakeholders. \u0000Keywords: educational scorecard, school, stakeholders, academic, finance","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"2188 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91389933","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Intention to Use Digital Finance MSMEs: The Impact of Financial Literacy and Financial Inclusion 中小微企业使用数字金融的意向:金融素养和金融普惠的影响
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-01-22 DOI: 10.24843/jiab.2022.v17.i01.p12
Atang Hermawan, A. Gunardi, L. Sari
{"title":"Intention to Use Digital Finance MSMEs: The Impact of Financial Literacy and Financial Inclusion","authors":"Atang Hermawan, A. Gunardi, L. Sari","doi":"10.24843/jiab.2022.v17.i01.p12","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i01.p12","url":null,"abstract":"The purpose of this study is determine financial literacy affects intention to use digital finance and financial inclusion affects intention to use digital finance. Collecting data using questionnaires and PLS analysis method. The results show the intention to use digital finance is influenced by financial literacy with medium significance and financial inclusion with a very strong significance. This finding contributes for fintech knowledge, because the intention to use digital finance’s research is rare expecially for MSME actors, so this results provide suggestions for disseminating financial knowledge and services that have impact on usage intentions to end up with better market and MSME development. This research focuses on the intention to use digital finance for MSMEs, which is important because it requires adjustment to the times that lead to digitalization. The city of Bandung as a city with a fairly large number of MSMEs has attracted the attention of researchers \u0000Keywords: financial inclusion, financial literacy, intention to use digital finance","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88829259","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Corporate Governance, Political Connection, Family Ownership and Tax Aggressiveness in Indonesia 印尼的公司治理、政治关系、家族所有权和税收侵略性
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-01-22 DOI: 10.24843/jiab.2022.v17.i01.p10
Ni Luh Putri Setyastrini, I. Subekti, Arum Prastiwi
{"title":"Corporate Governance, Political Connection, Family Ownership and Tax Aggressiveness in Indonesia","authors":"Ni Luh Putri Setyastrini, I. Subekti, Arum Prastiwi","doi":"10.24843/jiab.2022.v17.i01.p10","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i01.p10","url":null,"abstract":"Tax aggressiveness is a strategy of companies to present lower taxable earnings through tax planning without being accused of committing tax fraud, hence considered as one of the weaknesses of the self-assessment system. The purpose of this study was to examine and analyze the effect of corporate governance and political connection on tax aggressiveness with family ownership as the moderator. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. Using purposive sampling method, 49 companies were selected as the sample, resulting in 245 observations. The data were analyzed using multiple regression analysis and moderated regression analysis. This study found that corporate governance does not influence tax aggressiveness, that political connection has a negative effect on tax aggressiveness, and that family ownership does not moderate the influence of corporate governance and political connection on tax aggressiveness. \u0000Keywords: tax aggressiveness, corporate governance, political connection, family ownership","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87381934","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Insightfully Explore the Ethical Decision Making of Tax Consultants During COVID-19 Pandemic 深入探讨COVID-19大流行期间税务顾问的道德决策
Jurnal Ilmiah Akuntansi dan Bisnis Pub Date : 2022-01-08 DOI: 10.24843/jiab.2022.v17.i01.p11
Anak Agung, Ngurah Bagus Dwirandra, G. Ayu, Asri Dwija Putri
{"title":"Insightfully Explore the Ethical Decision Making of Tax Consultants During COVID-19 Pandemic","authors":"Anak Agung, Ngurah Bagus Dwirandra, G. Ayu, Asri Dwija Putri","doi":"10.24843/jiab.2022.v17.i01.p11","DOIUrl":"https://doi.org/10.24843/jiab.2022.v17.i01.p11","url":null,"abstract":"Weakening economic performance during COVID-19 pandemic has an impact on state revenues in the tax sector caused dilemma for a tax consultant. This study aims to explore various ethical decisions making by tax consultants. Transcendental phenomenology Husserl's is used to obtain pure consciousness from informants. Data was collected by interview and based on the interpretation, the dilemma caused by non-optimal income and client's internal policies. In addition, several clients experience tax audits during the pandemic. Ethical assessment of decision making is considered into several aspects, such as: moral considerations, commitment to providing optimal services, and awareness that the role of tax consultants is helping the government to gain state revenue in tax sector. This study provides the relevance use of ethical theory and the theory of planned behaviour. For practitioners, this research can be used as advice in making decisions both in pandemic situations and other unexpected events. \u0000Keywords: phenomenology, dilemma, tax consultant, explore, ethical decision","PeriodicalId":31049,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Bisnis","volume":"99 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85790077","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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