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All Journal Jurnal Riset Terapan Akuntansi
Edy Firza
Jurusan Akuntansi, Politeknik Negeri Sriwijaya
Economics, Econometrics & Finance

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PERAN HABIT SEBAGAI MEDIATOR PENGARUH KESIAPAN TEKNOLOGI TERHADAP NIAT ADOPSI AI MAHASISWA Ulfah Tika Saputri; Devi Febrianti; Edy Firza; Zulkifli; Sania Isti Rohimah; Nurhalizah; M. Dwi Putra
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/jrta.v9i2.10835

Abstract

This study aims to analyze the effect of Technology Readiness (TR) on Intention to Adopt (IA) in completing complex assignments among vocational accounting students, with Habit as a mediating variable. This research employed a quantitative survey method with 500 accounting students from vocational higher education institutions in Palembang City as respondents. The data were analyzed using PLS-SEM. The results show that TR has a positive and significant effect on IA, and Habit also has a positive and significant effect on IA. In addition, Habit is proven to mediate the relationship between TR and IA. These findings highlight that technology readiness and habitual use of technology play an important role in supporting students’ intentions to adopt AI-based technology as a tool for completing complex assignments in the vocational education context. Keywords: Technology Readiness; Habit; and Intention to Adopt.
KONFLIK GEOPOLITIK GLOBAL DAN KENAIKAN HARGA TERHADAP KEPATUHAN PAJAK KENDARAAN BERMOTOR: PERAN KEMAMPUAN MEMBAYAR Edy Firza; Kurnia Widya Oktarini; Riza Wahyudi; Hendra Kurniawan; Adya Liza Arta
Jurnal Riset Terapan Akuntansi Vol. 10 No. 2 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/jrta.v10i2.12455

Abstract

This study examines the effects of perceived global geopolitical conflict, perceived price increases, and ability to pay on motor vehicle tax compliance. A quantitative survey was conducted among motor vehicle taxpayers in South Sumatra Province selected through purposive sampling. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that perceived global geopolitical conflict increases perceived price pressure and that ability to pay positively affects motor vehicle tax compliance. The direct effects of geopolitical conflict and price increases on ability to pay and tax compliance are not significant. The indirect effects are also not significant. These findings suggest that ability to pay is more appropriately positioned as a direct determinant of compliance rather than as a mediator of perceived economic pressure. Keywords: Motor Vehicle Tax, Tax Compliance, Geopolitical Conflict, Price Increases, Ability to Pay
Co-Authors Adya Liza Arta Devi Febrianti Hendra Kurniawan Kurnia Widya Oktarini M. Dwi Putra Nurhalizah Riza Wahyudi Sania Isti Rohimah Ulfah Tika Saputri Zulkifli