Articles
<![CDATA[THE INFLUENCE OF MOTIVATIONS ON STUDENTS' ATTITUDES CONTINUING ACCOUNTING STUDIES IN SOUTH SUMATRA PROVINCE ]]>
<![CDATA[Pratiwi, Arinta]]>;
<![CDATA[Lukman, Hendro]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i4.547-556
<![CDATA[The decline in student intention in choosing to study accounting in recent years shows a very massive decline both in the world and in Indonesia. The decline in choosing the accounting field can be seen both among those entering and enrolling in higher education. On the other hand, accounting personnel for the business world and government are always needed. The aim of the research is to empirically analyze the influence of income, social encouragement, and job opportunities on students' intention in continuing accounting studies. The research subjects were senior or vocational high school (SMA/K) students in South Sumatra Province with a sample size of 156 respondents. The sample collection method uses the convenience sampling method and the snowball sampling method. Distributing questionnaires digitally using Google Form. The research results show that income, social encouragement, and job opportunities have a positive and significant effect on students' intention in continuing their accounting studies. This research shows that the field of accounting for SMA/K students is a field that is still popular and has good prospects. The implication of this research is that SMA/K and higher education institutions must continue to provide insight to students regarding the future prospects of the accounting profession, and also always improve the curriculum to anticipate disruption to the accounting profession.]]>
<![CDATA[FACTORS INFLUENCING WEST KALIMANTAN PROVINCE STUDENTS CONTINUE STUDYING ACCOUNTING ]]>
<![CDATA[Wijaya, Vallery Revica]]>;
<![CDATA[Lukman, Hendro]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i4.751-760
<![CDATA[This study aims to determine and analyze the effect of career, income and prestige motivation on students' interest in continuing their studies in accounting. The population is students in West Kalimantan province and the sample was 115 students in the cities of Pontianak and Singkawang. The sampling technique uses nonprobability sampling with primary data obtained through distributing questionnaires using the Google Form platform. The data analysis methods used are path coefficient, coefficient of determination (R2), and multiple linear regression analysis using the SmartPLS (Partial Least Square) application version 4. The results of the research show that career, income and prestige motivation effect students' interest in continuing their studies in accounting.]]>
<![CDATA[THE ANALYSIS OF MOBILE BANKING ACCEPTANCE FOR TRADITIONAL PRIVATE BANK CUSTOMERS IN INDONESIA ]]>
<![CDATA[Rachmawati, Patricia]]>;
<![CDATA[Lukman, Hendro]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i4.815-825
<![CDATA[Many banks have improved digital customer service through mobile banking, including private banks and government banks. The development of mobile banking in Indonesia is very massive, starting with the COVID-19 pandemic. However, not all customers want to take full advantage of mobile banking. This research aims to analyze the factors that influence mobile banking adoption. The subjects of this research are private customers aged over 20 years. Research that uses primary data by distributing questionnaires with the variables Perceived Usefulness and Perceived East to Use with Attitude as a mediating variable. Data collection used the convenience method and continued with the snowball method. A valid questionnaire was used by 99 respondents, then analyzed using path analysis. The research results show that perceived usefulness influences mobile banking adoption, but is different from Perceived Ease to Use. The conclusions obtained from this research indicate that customers have felt the benefits of mobile banking, but customers still need effort or are not yet comfortable in operating it. The implication of this research is that banks still have to develop mobile banking systems or applications in order to simplify mobile banking operations according to the characteristics and conditions of their customers.]]>
<![CDATA[FACTORS INFLUENCING CASH HOLDING IN THE NON-CYCLICAL CONSUMER INDUSTRY AFTER THE COVID-19 PANDEMIC ]]>
<![CDATA[Kurniawan, Viona]]>;
<![CDATA[Bangun, Nurainun]]>;
<![CDATA[Lukman, Hendro]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i4.860-870
<![CDATA[The COVID-19 pandemic resulted in all sectors recording negative performance in the first quarter of 2020, including the consumer goods sector. In economic uncertainty due to the COVID-19 pandemic and intense competition between companies, many company experienced a significant decline and even decided to go on insolvency because they were unable to finance their operational activities. Therefore, the availability of cash or cash holding is essential to support the company’s operational activities, and error in calculating cash holding can result in the company experiencing financial difficulties. This study aims to analize the effect of cash conversion cycle, cash flow, and leverage on cash holding in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022. The data used in this study were collected from IDX website. Analyzed data by using Eviews version 13. Sampling method used is Purposive sampling techniques. There were 47 companies met the criteria as the sample.]]>
<![CDATA[THE INFLUENCE OF TAXPAYER AWARENESS, TAX SANCTIONS, AND THE IMPLEMENTATION OF THE E-FILLING SYSTEM ON TAXPAYER COMPLIANCE IN MICRO, SMALL, AND MEDIUM ENTERPRISES ]]>
<![CDATA[Tanady, Annabelle Kael]]>;
<![CDATA[Lukman, Hendro]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i4.891-901
<![CDATA[The objective of this research is to examine the influence of taxpayer awareness, tax sanction, and the implementation of the e-filling system on taxpayer compliance in micro, small and medium Enterprises (MSMEs). The population is all MSMEs taxpayers in DKI Jakarta. The sample was 160 MSMEs taxpayers in DKI Jakarta. The sample selection technique in this research used a questionnaire media which was then distributed using Google Form media and used a convenience sampling method sampling technique. Data was obtained using the multiple linear regression analysis method on SmartPLS 4 Software. The results of this study show that taxpayer awareness has no influence on MSMEs taxpayer compliance, whereas through tax sanctions and the implementation of the E-Filling system it could influence MSMEs taxpayer compliance.]]>
<![CDATA[GREEN BANKING PERFORMACE ANALYSIS: A COMPREHENSIVE REVIEW OF CIMB NIAGA’S ENVIRONMENTAL INITIATIVES ]]>
<![CDATA[Yang, Amanda]]>;
<![CDATA[Lukman, Hendro]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i4.1037-1044
<![CDATA[Indonesia is known for being one of the countries that are at high risk of experiencing bad things like natural disasters because of climate change. One of the Indonesia government's initiatives in addressing this issue is to participate in the Paris Agreement, which implies the implementation of a green accounting system. The Implementing green accounting offers many benefits to organizations. At the same time, company management strongly embraces the idea of sustainability in their operations and chooses to disclose the social and economic impacts of their activities. In various sectors, including the banking industry, there is a growing emphasis on implementing green practices within their operations as part of an effort to enhance business ethics, called green banking. This research aims to analyze the development of CIMB Niaga's success in environmental management over the last six years. This study concentrates on developing sustainability implementation guidelines for financial institutions to implement green banking. The research methodology used in this research is quantitative, with two approaches, namely a qualitative perspective or paradigm. The data used consists of secondary data obtained from continuous reporting for the period 2016 to 2022. The results of this research are CIMB Niaga's implementation of green banking policies has been quite successful. These results provide recommendations for CIMB Niaga management to continue to improve the company's environmental performance. Improving the company's environmental performance shows management's commitment to carrying out CIMB Niaga activities based on the concept of sustainability.]]>
<![CDATA[PENGARUH POLITICAL CONNECTION DAN STRUKTUR KEPEMILIKAN TERHADAP FINANCIAL PERFORMANCE ]]>
<![CDATA[Mursalim, Stella]]>;
<![CDATA[Lukman, Hendro]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i1.33069
<![CDATA[This study aims to empirically examine the effect of Political Connection (PC), Family Ownership (FO), and Managerial Ownership (MO) on Financial Performance in Infrastructure Companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The data used are 13 companies with 52 data. The test method used in this study is logistic regression using SPSS 20 software. Based on the results of the research that has been done, it means that Political Connection, Family Ownership, and Managerial Ownership have no effect on Financial Performance. The implication of this study for political connections who are competent in the field of business concerned and that family ownership and managerial ownership can work together in improving financial performance.]]>
<![CDATA[Pengaruh Faktor Risiko Terhadap Initial return IPO Pada Perusahaan Yang Melakukan IPO ]]>
<![CDATA[Mulyadi, Sebastian Taniel]]>;
<![CDATA[Lukman, Hendro]]>;
<![CDATA[Simina, Juni]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i1.33127
<![CDATA[This study attempts to assess whether internal risk, external risk, investment risk, and business risk have an impact on the first return of IPOs conducted on the Indonesia Stock Exchange between 2020 and 2021. This study used a form of purposive sampling to collect data from as many as 90 companies. Version 21 of the SPSS (Statistical Product and Service Solutions) software was used to process the data. Internal risk, external risk, and investment risk were all negative and did not have a substantial impact on the first return of an IPO, according to the results of a multiple linear regression analysis of the data. While business risk is positive and has no major effect on the IPO's initial return, business risk is positive and has no effect. The implication of this research is that every firm planning an IPO or going public must present comprehensive and precise information and underline the risk factors that investors must consider.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI PENGGUNAAN E-MONEY: STUDI PADA MAHASISWA UNIVERSITAS TARUMANAGARA ]]>
<![CDATA[Keegan, Kevin Kusuma]]>;
<![CDATA[Lukman, Hendro]]>;
<![CDATA[Simina, Juni]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33724
<![CDATA[The era of the industrial revolution had an impact on economic activities for the community to switch to a digital-based economy. As well as providing ease of economic activity for the community. One of them is the transition from cash to e-money. In its use e-money is influenced by factors of trust, security, convenience which is the intention of this research. The purpose of this study is to determine the effect of trust, security and convenience on the use of e-money. Subjects in this study were students. Samples were taken using simple random sampling method with a total of 80 students. Data processing techniques for descriptive analysis use the SPSS (Statistical Product and Service Solution) Application for Windows version 22.0 and Smart PLS Version 4.0. The results of this study indicate that trust has no significant effect on the use of e-money. and security have no significant effect on the use of e-money. Meanwhile, convenience has a significant effect on the use of e-money. The implication of this research is that if in this study a digital application for processing information which is easy to use, hassle- free, practical, will invite someones interest to use it.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI ]]>
<![CDATA[Sandra, Veronica]]>;
<![CDATA[Lukman, Hendro]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33774
<![CDATA[This study aims to analyze the effect of prudence and growth on earnings quality with managerial ownership as a moderator in manufacturing companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) with an observation period of 2018-2021. The sample technique used is purposive sampling where the total sample after outliers is 30 companies with a total of 115 data. The analysis technique used in this study is moderating regression analysis using IBM SPSS Statistics Version 22 to process data and Microsoft Excel 2016 to collect data. The results shown in this study indicate that prudence and growth have no effect on earnings quality. Thus the role of managerial ownership as a moderator weakens the effect of prudence and growth on earnings quality. The implication of this research is that companies need to manage their CFO (Cash Flow Operations) well to improve earnings quality.]]>
