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All Journal Indonesian Journal of Taxation and Accounting Fundamental and Applied Management Journal
Riyanti
Universitas Muhammadiyah Palopo, Indonesia
Economics, Econometrics & Finance Social Sciences

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Financial Literacy, Lifestyle, and Financial Behavior Among Generation Z: The Moderating Role of Siri’ Local Wisdom Asriany; Rikinorhakis Ridzwan; Antong; Riyanti; Samsul Bachri; Andi Jaman
Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i2.897

Abstract

This study examines the effects of financial literacy and lifestyle on financial behavior among Generation Z and tests whether Siri’ Culture functions as a cultural moderator. A quantitative correlational design was employed using data from 203 Generation Z respondents domiciled in Palopo City, South Sulawesi, Indonesia. The respondents were selected from the defined Generation Z population and data were collected through a structured questionnaire measured on a five-point Likert scale. The data were analyzed using Structural Equation Modeling–Partial Least Squares with SmartPLS 4.0. The findings reveal that financial literacy has a significant positive effect on financial behavior, indicating that respondents with higher financial knowledge tend to demonstrate more responsible financial management practices. In contrast, lifestyle does not significantly influence financial behavior. Siri’ Culture also does not significantly affect financial behavior either directly or as a moderating variable in the relationships between financial literacy, lifestyle, and financial behavior. These findings indicate that financial literacy remains the strongest determinant of financial behavior in this sample, while the null results for Siri’ Culture suggest that indigenous cultural values may not automatically translate into measurable financial behavior effects unless activated through specific social, educational, or institutional mechanisms. This study contributes to behavioral finance by clarifying the boundary conditions for integrating indigenous cultural values into quantitative financial behavior models.
Determinants of Taxpayer Compliance: The Role of Tax Awareness, Financial Penalties, and Tax Authority Attitudes at KPP Pratama South Makassar Masrullah; Andi Rifki Sunusi G Bandea; Muhammad Khaedar Sahib; Riyanti
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.578

Abstract

Purpose – This study aims to examine the influence of tax awareness, financial penalties, and tax authority attitudes on individual taxpayer compliance at KPP Pratama Makassar Selatan. Methods – A quantitative associative technique is used in the investigation. Individual taxpayers were given questionnaires to complete in order to gather primary data. Purposive sampling was used to choose a sample of 100 respondents. Multiple linear regression using SPSS was used to analyse the data. Findings – The simultaneous test shows that the regression model is statistically significant (F = 64.571; p < 0.001), with an R Square of 0.669. Partially, tax awareness has a positive and significant effect on taxpayer compliance (B = 0.233; p = 0.003), financial penalties have a positive and significant effect (B = 0.260; p = 0.003), and tax authority attitudes have the strongest positive and significant effect (B = 0.267; β = 0.360; p < 0.001). These findings suggest that improving taxpayer awareness, implementing consistent and fair penalties, and enhancing the professionalism of tax Authority can contribute to higher taxpayer compliance.” Research implications – This study provides practical implications for tax authorities in designing strategies to improve compliance through behavioral and administrative approaches. Originality – Although the study does not propose a new theoretical model, it contributes by providing empirical evidence from the context of KPP Pratama Makassar Selatan.
Justice Accounting in the Profit-Sharing Practices of Bagang Fishermen: A Qualitative Study on Trust, Roles, and Daily Cash Distribution Sofyan Syamsuddin; Alimuddin; Riyanti
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.949

Abstract

Purpose - This study aims to analyze how justice accounting is applied in the profit-sharing practices of Bagang fishermen, focusing on informal mechanisms based on trust, verbal agreements, and fair distribution of results from the perspectives of three key worker roles. Methods - A descriptive qualitative method was employed, involving semi-structured interviews with three experienced informants in Bagang fishing enterprises. Data were thematically analyzed to explore profit-sharing practices and perceptions of social justice, validated through source triangulation and member checking. Findings - Justice accounting is practiced informally, through trust, verbal agreements, and proportional profit-sharing based on net income after operational costs and traders’ commissions. Notably, "daily cash distribution" refers to allowances derived from a portion of the catch, given daily to workers for subsistence needs before final profit sharing. These mechanisms are perceived as supporting social justice, trust, and economic sustainability within the community. Research implications - The study highlights the significance of recognizing informal economic practices in accounting scholarship and policymaking, emphasizing support for small-scale fishermen within socially just frameworks. Originality - This research contributes by identifying daily cash distribution as a distinct informal accounting practice in Bagang communities and by developing a justice accounting framework integrating local coastal values, stakeholder theory and legitimacy theory.
Co-Authors Alimuddin Andi Jaman Andi Rifki Sunusi G Bandea Antong Asriany Asriany Masrullah Muhammad Khaedar Sahib Rikinorhakis Ridzwan Samsul Bachri Sofyan Syamsuddin