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All Journal Jurnal Mirai Management Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
Indah Yani
Department of Accounting, Faculty of Economics and Business, Nahdlatul Ulama Kalimantan Timur University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peran Gender dan Education dalam Membentuk Entrepreneurial Orientation pada Pelaku UKM Indah Yani; Dara Alifa Fajriati Thamrin; Leny Marlina
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.2677

Abstract

This research analyze whether entrepreneurial orientation (EO) in the Small and Medium Enterprises (SMEs) depends on the level of education and gender, in the face of inconsistencies between theoretical assumptions and available empirical evidence. The design of this study was a survey of 126 purposely selected SME owners in Indonesia, a quantitative approach. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to analyze the data and determine the relationship between variables. The findings indicate that education level positively and significantly impacts EO and there is no significant impact of gender. The result implies that cognitive capacity and access to knowledge have a greater impact on entrepreneurial orientation than the demographic attributes based on gender. The novelty of the present study can be seen in its critical point of view at revisiting the role of gender as a social construction in models of entrepreneurship and identifying discrepancies in the nature of the relationship between education and EO in the case of SMEs in Indonesia. The contribution of this study to the literature on entrepreneurship is that the contextual and non-demographic factors are important in explaining differences in entrepreneurial orientation and that the study offers a concrete foundation to the formulation of more extensive follow-up studies.
Tax Ethics and Professionalism in Accounting: A Systematic Literature Review Indah Yani; Leny Marlina, Fitria Romadlona
Jurnal Mirai Management Vol 11, No 1 (2026)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v11i1.11821

Abstract

Tax ethics has become a crucial issue in the accounting profession amid increasing regulatory pressure and the complexity of global taxation. This study aims to identify trends, thematic focuses, and methodological approaches in tax ethics research through a systematic literature review. 101 Scopus-indexed articles published between 2011 and 2023 were analyzed using co-word analysis with VOSviewer. The study covered 27 countries, applied 78 theories, and was published in 45 journals. Three main groups emerged: tax compliance and ethics, organizational pressure and decision-making, and ethics education. Moral and behavioral approaches dominate the literature, reflecting the multidimensional nature of tax ethics. The prominence of tax compliance and ethics highlights growing concerns about the ethical boundaries of tax planning amid increasing scrutiny of tax avoidance. This research contributes by mapping the intellectual structure of tax ethics research and emphasizing the need for contextual ethics education to strengthen accounting professionalism. Future research is encouraged to explore the role of digitalization, AI, and cross-cultural factors in shaping ethical tax behavior and professional judgment. Keywords: Ethics, Taxation, Accounting Profession, Ethics Education ,
Co-Authors Dara Alifa Fajriati Thamrin Leny Marlina Leny Marlina, Fitria Romadlona