Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi, Keuangan, dan Manajemen
Ersi Sisdianto
Universitas Islam Negeri Raden Intan Lampung, Lampung Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Keputusan Konsumen: Kesadaran Merek, Kualitas Produk, dan Strategi Penetapan Harga Bisnis Syariah Novita Nadiya Putri; Ersi Sisdianto; Yeni Susanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4788

Abstract

Purpose: This study examines the impact of brand awareness, product quality, and pricing strategy on consumer purchasing decisions at Outlet Binaan Aksesmu (OBA) Stock Point in Tanjung Senang, Bandar Lampung. It also explores how Islamic business ethics enhance these factors, providing insights for OBA to align policies with Islamic principles of balanced effort and trust (tawakal). Research Methodology: A quantitative survey method was employed, with data collected from 530 OBA Stock Point outlets in Tanjung Senang. Accidental sampling was used, selecting respondents based on accessibility. Data were analyzed using Partial Least Squares (PLS) version 3.2. Results – Brand awareness, product quality, and pricing strategy significantly and positively influence consumer purchasing decisions at OBA Stock Point. Conclusions: The study confirms the importance of these three factors in shaping consumer choices while highlighting the reinforcing role of Islamic business ethics. Limitations: Findings are based on self-reported survey data, which may reflect subjective biases. The study’s scope is limited to one location, reducing generalizability. Data quality may also be influenced by external constraints, such as time limitations during questionnaire completion. Contribution: This research uniquely integrates Islamic ethical values into consumer behavior analysis, offering theoretical and practical insights for businesses operating within Islamic frameworks. It advances academic discourse while guiding policy development for faith-based marketing strategies.
Does Trust in the Government Mediate the Core Tax System, Tax Understanding, and Taxpayer Compliance? Resi Yudaningsih; Ersi Sisdianto
Studi Akuntansi, Keuangan, dan Manajemen Vol 6 No 2 (2026): October
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v6.n2.p45-64.2026

Abstract

Purpose: This study examines the mediating role of trust in the government between the Coretax system, tax understanding, and corporate taxpayer compliance in Indonesia.Methodology: A survey of 112 corporate taxpayers was conducted using a 7-point Likert scale. Data were analyzed using Structural Equation Modeling with a Partial Least Squares (SEM-PLS) with bootstrapping for hypothesis testing.Results: The Coretax system had a positive direct effect on compliance and trust in the government. Tax understanding does not directly affect compliance, but it has a strong positive effect on trust in the government. Trust in the government positively affects compliance. Trust in the government mediates the relationship between the Coretax system and compliance and fully mediates the relationship between tax understanding and compliance. The model explained most of the variance in compliance.Conclusion: Digital tax administration enhances compliance, partly through increased trust. Tax understanding requires trust to influence tax compliance. Sustainable compliance requires both system quality and trust built through transparency and fairness.Limitations: The cross-sectional design, self-reported data, and limited sample size constrain generalizability.Contributions: This study integrates the Slippery Slope Framework (SSF), Technology Acceptance Model (TAM), and Legitimacy Theory to explain trust as a mediator, offering guidance for balancing technology with trust-building. 
Co-Authors Novita Nadiya Putri Resi Yudaningsih Yeni Susanti