Journal of Accounting and Digital Finance

Analisis keluhan publik terhadap Coretax melalui N-Gram pada komentar instagram kementerian keuangan

Ibrahim Kholilullah — Thu, 20 Aug 2026 00:00:00 +0700

This study analyzes public complaints regarding the implementation of the coretax system based on Instagram comments from the Ministry of Finance of the Republic of Indonesia posted on October 16, 2025. This study addresses a research gap by applying an N-Gram approach that is exploratory, fast, and efficient in extracting patterns of public complaints specifically from Instagram, which has different interaction characteristics compared to other platforms such as Twitter or online forums. A total of 192 comments were collected through web scraping. Data processing was conducted through text preprocessing stages, including case folding, normalization, stopword removal, tokenization, and stemming. The analysis employed the N-Gram method (unigram, bigram, and trigram) using Python to identify dominant complaint patterns. The results indicate that complaints are primarily related to technical issues such as system errors, access difficulties, and administrative constraints. In addition, the analysis identified increased user workload and dissatisfaction with tax services, particularly near reporting deadlines.

Utilizing cloud computing to improve the quality of financial reports through the mediating role of accounting disclosure in private banks in Iraq

Fri, 21 Aug 2026 00:00:00 +0700

This study aimed to determine the impact of cloud computing on the quality of financial reports and the role of accounting disclosure as a mediating variable. The study was conducted in the Iraqi banking sector, specifically in Babylon Governorate. The descriptive approach was adopted, and the sample included 81 accountants, financial controllers, and accounts managers from the banks included in the study. Data were collected using a validated questionnaire. For data analysis and hypothesis testing, PLS-SEM software (SmartPLS) was used. The results showed a significant positive impact of cloud computing on both the quality of financial reports and accounting disclosure, which aligns with their being two essential elements in modern accounting practices. On the other hand, the analyses indicated the absence of a significant mediating role for accounting disclosure in the relationship between cloud computing and the quality of financial reports. Based on these findings, the study recommended that banks in Iraq accelerate their expansion in using integrated cloud computing solutions and shift from traditional quantitative disclosure to smart digital disclosure to avoid overburdening the system.

The role of electronic disclosure in financial reputation: An analytical study of a sample of iraqi banks

Ahmed Kadhim Idan, Ali Taha Yaseen — Mon, 31 Aug 2026 00:00:00 +0700

This study examines the impact of electronic disclosure on the financial reputation of Iraqi private banks. The study takes a descriptive-analytical approach and is conducted with a sample of Iraqi private banks, including managers, accountants, and auditors. Data were collected through a structured questionnaire distributed via an online survey link, and electronic disclosure was tested as the independent variable. Financial reputation was then examined as the dependent variable, with Financial Performance and Stability, Governance and Transparency, and Honesty and Creditworthiness as the independent variables. The results show that Electronic Disclosure is positively and statistically significant for Financial Reputation. The three dimensions of Electronic Disclosure are also important for Financial Reputation, and we conclude that Comprehensiveness and Content Quality are the most important. This implies that stakeholders are very interested in having all the information about a bank's financials when forming their opinions of a bank's reputation.