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All Journal Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ekonomi Islam, Akuntansi, dan Manajemen
Shendi Putra Alpino
Universitas Dehasen Bengkulu
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Factors Affecting Generation Z’s Interest In Cryptocurrency Investment In Bengkulu City Shendi Putra Alpino; M Rahman Febliansa; Yun Fitriano
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v3i1.1413

Abstract

This study aims to analyze the factors affecting Generation Z’s interest in investing in cryptocurrency in Bengkulu City. The factors examined in this study include financial literacy, profit motivation, and risk perception. This research uses a quantitative approach with an associative method. The sample consists of 120 Generation Z respondents aged 18–28 years who have an interest or experience in cryptocurrency investment. Data were collected through questionnaires distributed online using Google Forms and measured using a Likert scale. The data were analyzed using multiple linear regression analysis with the assistance of SPSS software, including validity tests, reliability tests, classical assumption tests, t-tests, F-tests, and coefficient of determination (R²). The results of the study show that financial literacy, profit motivation, and risk perception have a positive and significant effect on Generation Z’s interest in cryptocurrency investment, both partially and simultaneously. The coefficient of determination indicates that a substantial proportion of the variation in investment interest can be explained by these three variables, while the remaining variation is influenced by other factors not examined in this study. These findings indicate that higher financial literacy, stronger profit motivation, and appropriate risk perception can increase Generation Z’s interest in cryptocurrency investment. Therefore, improving financial literacy and risk awareness among Generation Z is important to encourage more rational and responsible investment decisions.
Application of Income Tax Calculation (PPH) Article 21 Permanent Employees at PT. Bumi Mitra Buton Abadi Nenden Restu Hidayah; Karona Cahya Susena; Shendi Putra Alpino
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i2.194

Abstract

This study aims to determine the tax payable report and withholding tax on permanent employees of PT. Bumi Buton Abadi Partners in accordance with the provisions of the Taxation Law No. 36 of 2008. The research method used is descriptive analysis method. The results of the study show that the deduction of income tax on permanent employees and tax returns is payable to PT. Bumi Mitra Buton Abadi has not been in accordance with the provisions of the Taxation Law No. 36 of 2008 due to a payment difference of Rp. 200,000.00. The payment difference is caused by differences in the use of the basis of Non-Taxable Income (PTKP). The PTKP basis used by PT. Bumi Mitra Buton Abadi still refers to the old regulations with a PTKP value of Rp. 48,000,000.00 while the calculation under the Taxation Law No. 36 of 2008 amounting to Rp. 72,000,000.00. With the payment difference, PT. Bumi Mitra Buton Abadi must make corrections in 2017.
Co-Authors Hidayah, Nenden Restu Karona Cahya Susena Muhammad Rahman Febliansa Yun Fitriano