Vol. 6 No. 1 (2022) Accounting and Management Journal

This issue of the Accounting and Management Journal features a diverse collection of research that examines key developments in marketing, taxation, finance, and organizational governance within Indonesia’s evolving business environment. The articles explore how behavioral, financial, and technological dimensions interact to shape decision-making processes and institutional performance. Topics discussed include the influence of celebrity endorsements and brand trust on consumer behavior, the effectiveness of local tax collection strategies, and the growing role of marketplaces and digital payment systems in supporting MSME resilience.

Further contributions investigate the use of social media data for fraud detection, the determinants of firm value in listed companies, and the implications of financial distress on market perception. Studies on halal labeling and taxpayer compliance highlight the increasing importance of ethics, awareness, and accountability in both consumer and fiscal behavior. Collectively, these papers offer comprehensive insights into how innovation, transparency, and regulation reinforce sustainable business and governance practices.

This issue involves contributions from authors based in Indonesia.

Published: 2022-07-18

Articles

Analisis Strategi Pemungutan Pajak (PBB-P2) serta Efektivitas Penerimaannya (Studi Kasus: Desa Tawangsari, Kecamatan Taman, Sidoarjo)

DOI : https://doi.org/10.33086/amj.v6i1.2676
1-12
2022-07-18
Abstract views: 1153 , Downloads : 2312

Pengaruh Label Halal terhadap Keputusan Pembelian Produk Skincare

DOI : https://doi.org/10.33086/amj.v6i1.2790
13-16
2022-07-20
Abstract views: 2255 , Downloads : 1610

Pengaruh Budaya Organisasi, Proactive Fraud Audit, Whistleblowing, dan Pengendalian Internal terhadap Pencegahan Kecurangan dalam Pengelolaan Dana BOS

DOI : https://doi.org/10.33086/amj.v6i1.2378
17-25
2022-07-20
Abstract views: 2642 , Downloads : 2339

Social Media sebagai Data Nonfinancial untuk Deteksi Financial Fraud

DOI : https://doi.org/10.33086/amj.v6i1.2733
26-35
2022-07-20
Abstract views: 330 , Downloads : 344

Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan LQ45 di Bursa Efek Indonesia Periode 2018–2020)

DOI : https://doi.org/10.33086/amj.v6i1.2821
36-49
2022-07-20
Abstract views: 9629 , Downloads : 10064

Pengaruh Self-Assessment, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Pribadi

DOI : https://doi.org/10.33086/amj.v6i1.2449
50-53
2022-07-20
Abstract views: 396 , Downloads : 448

Optimalisasi Penggunaan Marketplace dan Digital Payment sebagai Solusi Pembelian pada UMKM Truveil.id

DOI : https://doi.org/10.33086/amj.v6i1.2601
54-59
2022-07-20
Abstract views: 362 , Downloads : 623

Dampak Financial Distress terhadap Perspektif Pasar pada Perusahaan Ritel yang Tercatat di Bursa Efek Indonesia Tahun 2019–2020

DOI : https://doi.org/10.33086/amj.v6i1.2707
69-75
2022-07-20
Abstract views: 369 , Downloads : 402