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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JURNAL AKUNIDA Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Jurnal Paradigma Akuntansi Jurnal Abdi Mandala Jurnal Sosial dan Sains Innovative: Journal Of Social Science Research International Journal of Application on Economics and Business Jurnal Serina Abdimas
Lukman, Hendro
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FAKTOR YANG MEMPENGARUHI PENGADOPSIAN MOBILE BANKING MENGGUNAKAN PENDEKATAN TAM Rachmawati, Patricia; Lukman, Hendro
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34736

Abstract

This study aims to determine the factors that influence the adoption of mobile banking. The subjects in this study were individuals who were 20 years old and had used mobile banking. Data was obtained by distributing questionnaires on social media in the form of a Google form. In this study, the data used is from 107 valid respondents. Data processing is done with SmartPLS 3.0 software. The results of this study indicate that perceived ease of use has no significant effect on attitude, perceived usefulness has a significant effect on attitude, attitude has a significant effect on adoption, perceived ease of use has no significant effect on adoption mediated by attitude, and perceived usefulness has a significant effect on significant to adoption mediated by attitude. The implication of this research is the need for banks to increase the convenience and benefits of using mobile banking so that customers feel that using mobile banking is easy and useful.
FAKTOR-FAKTOR YANG MEMENGARUHI TRANSFER PRICING Kabangnga, Cornelita T. R.; Lukman, Hendro
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35282

Abstract

That research is aimed to analyze the effect of the effective tax rate, exchange rate, and foreign ownership on transfer pricing in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange period of 2017 – 2021. Method used in this research is a quantitative method utilizing a purposive sampling technique. Valid data is 85 data of 17 companies in the consumer non-cyclicals sector. The collected data were processed using multiple regression analysis and supported by IBM SPSS Statistics version 29 software. The research reveals that effective tax rate and exchange rate have no effect on transfer pricing. Meanwhile, foreign ownership has an effect on transfer pricing. Implication of this research is that there needs to be a balance of ownership so that transfer pricing practices that are carried out are not detrimental to one of the parties and that transfer pricing must be carried out without violating tax regulations in their respective places.
Co-Authors Adjie, Jessica Kunta Andjelia Angelika, Shery Antoni, Gabriella Ardelia, Janice Aristie, Evelyn Audrey, Angela Aundri, Winona Fahira Breliastiti, Ririn Brian, Gilbertus Carolline, Stevanny Colette, Ashley Eugenia Daniella, Nicole Darwis, Andrea Stephanie Dra. Nurainun M.M.,Ak Bangun Elsa Imelda Erica, Erica Eugenia, Ashley Evangeline, Justine Felicia Aristie Fenny, Tara Aurellia Fricilia, Fricilia Harun, Viviani Ho, Juan Jonathan, Stevanus Juni Simina Juniati, Carolina Kabangnga, Cornelita T. R. Keegan, Kevin Kusuma Kurniawan, Viona Kusuma, Yasa Mulya Lie, irene kim Lie, Michelle Livia, Felice Maginta, Irianto Marundha, Amor Mulyadi, Sebastian Taniel Mursalim, Stella Nata, S. M. H Natasya , Friscylla Nurfakhira, Callista Patricia, Virginia Pratama, Go Cecilia Claudia Pratiwi, Arinta Rachmawati, Patricia Raditya, Raditya Randy Kuswanto Rezensky, Rosalia Sandra, Veronica Sari, Vinnetta Ratna Selvia Siawan, Resia Margareta Slamet Wahyudi Sriwati , Sriwati Susana, Rahel Susanto, Troy Washington Tanady, Annabelle Kael Tapahing, Melia Angel Verawati Verawati Vianney, Vannessa Maria Wijaya, Purnamawati Heln Wijaya, Vallery Revica Winata, Sugim WINDY WINDY Yang, Amanda Young, Amanda