Titik Rianawati
Sekolah Tinggi Ilmu Ekonomi Studi Ekonomi Modern

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ANALYSIS OF FINANCIAL LITERACY AND DIGITAL LITERACY STUDIES ON BUSINESS SUSTAINABILITY IN FOOD MSMES: THE ROLE OF DIGITAL PAYMENT MEDIATION Fania Agustina; Edwin Zusrony; Ratnaningrum; Titik Rianawati; Olivia Rahmala Ihwan
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i3.19746

Abstract

This study aims to clarify whether Digital Payment mediates the relationship between financial literacy and digital literacy on business sustainability. This study discusses the study of financial literacy and digital literacy in MSMEs. This study used a quantitative method involving a sample of 50 food retail MSMEs in Semarang Regency, Central Java Province. The sampling technique used a purposive sampling method and was assessed using a questionnaire instrument with a 1-5 Likert scale. The results show that digital literacy has a significant influence on digital payment. The digital payment variable also has a significant influence on business sustainability. Furthermore, the financial literacy variable has a significant influence on business sustainability. Meanwhile, the financial literacy variable does not have a significant influence on digital payment. Meanwhile, this study also revealed that the digital payment variable does not mediate the relationship between financial literacy and digital literacy on business sustainability. The results of this research are expected to provide a comprehensive picture for MSMEs regarding the impact of financial literacy and digital literacy on business sustainability mediated by digital payment.
DETERMINASI KESADARAN WAJIB PAJAK, TINGKAT PENDIDIKAN DAN PENDAPATAN TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) DI DESA KEBONAGUNG DEMAK Titik Rianawati; Arini Novandalina; Sabtarini Kusumaningsih
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.968

Abstract

The purpose of this study is to analyze in depht how taxprayer awareness (X1), education level (X2), and income (X3) affect the level of community compliance in paying land and building taxes (Y) in Kebonagung Village, Demak. The population of this research is the people of Kebonagung village community, the sampling technique used is purposive sampling in the Kebonagung village community with a total of 100 people. This study uses an instrument in the form of a quesionnarire with a Likert scale as a measurement tool, and testing is done using SPSS. Meanwhile, the data testing techniques used in this study include validity tests, reliability tests, with Cronbach Alpha as a comparison. And to test and prove the research hypothesis, classical assumption tests and multiple linear regression analysis were used. The research results show that taxpayer awareness (X1), education level (X2), and income (X3) have an effect on compliance in paying land and building taxes (Y). Where the coefficient of determination (Adjusted R Square) value was obtained as 0.544, which means that the variables used in the research have an influence of 54.4%. To increase compliance in paying land and building tax, public awareness is needed in making payments, so there needs to be zocialization of laws and regulations related to taxation and the public needs to be aware that someone who already has their own income must be able to pay land and building tax