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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Owner : Riset dan Jurnal Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Anugerah: Jurnal Pengabdian Kepada Masyarakat Bidang Keguruan dan Ilmu Pendidikan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) MALLOMO: Journal of Community Service Al-Kawakib Disclosure: Journal of Accounting and Finance Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Journal of Accounting and Finance Management (JAFM) El-Rusyd Jurnal Pemberdayaan Ekonomi Jurnal Fairness SINAU : Jurnal Ilmiah Pendidikan dan Pembelajaran Malewa: Journal of Multidisciplinary Educational Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Serat Acitya International Journal of Law, Policy and Governance Jurnal Pengabdian Mandiri Jurnal Wicara Desa Journal of Cultural Narratives in Digital Society
Indriani, Rini
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh Kapabilitas Dinamis dan Literasi Keuangan terhadap Kinerja UKM dengan Sikap Risiko Keuangan sebagai Variabel Mediasi Mahendra Novera, Oka; Indriani, Rini; Hatta, Madani
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.3021

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengaruh kapabilitas dinamis dan literasi keuangan terhadap kinerja UKM dengan sikap risiko keuangan sebagai variabel mediasi. Responden penelitian ini adalah pelaku usaha kecil dan menengah di kota bengkulu, dengan jumlah sampel sebesar 89 orang responden yang dipilih menggunakan teknik purposive sampling. Jenis penelitian ini adalah penelitian kuantitatif dengan teknik pengumpulan data menggunakan metode survei dengan menyebarkan instrument penelitian berupa kuesioner. Penyebaran kuesioner menggunakan dua cara yaitu melalui link google form dan dibagikan secara langsung. Metode ini efektif untuk jenis penelitian yang mengumpulkan opini dari sejumlah besar orang sebagai sampel tentang masalah-masalah tertentu yang diajukan melalui kuesioner. Analisis data menggunakan PLS dengan bantuan alat SMartPLS4, pengujian hipotesis menggunakan analisis jalur atau proses bootstrapping. Hasil penelitian ini menunjukan kapabilitas dinamis berpengaruh positif dan signifikan terhadap kinerja UKM, literasi keuangan berpengaruh positif terhadap kinerja UKM, sikap risiko keuangan tidak berpengaruh signifikan terhadap kinerja UKM. kapabilitas dinamis tidak berpengaruh signifikan terhadap sikap risiko keuangan literasi keuangan berpengaruh positif dan signifikan terhadap sikap risiko keuangan sikap risiko keuangan tidak memediasi hubungan antara kapabilitas dinamis terhadap kinerja UKM.
The Effect of Tax Knowledge, Subjective Norms and Tax Sanctions on Individual Taxpayer Compliance with Tax Awareness as a Mediating Variable: A Study of MSME Entrepreneurs at Bengkulu Primary Tax Office Yuwensi, Rinda; Indriani, Rini; Puspa Midiastuty, Pratana
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.3056

Abstract

This study examines the effect of tax knowledge, subjective norms, and tax sanctions on the compliance of micro, small, and medium enterprise (MSME) individual taxpayers, with tax awareness acting as a mediating variable. Tax compliance among MSME taxpayers remains a major challenge for tax authorities, particularly in developing countries where voluntary compliance is essential for sustainable revenue collection. This research adopts a quantitative approach using survey data collected from 98 MSME individual taxpayers registered at the Bengkulu Dua Primary Tax Office, Indonesia. The sampling technique applied was convenience sampling, and data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings indicate that tax knowledge, subjective norms, and tax awareness have a positive and significant effect on taxpayer compliance. In contrast, tax sanctions do not have a direct significant effect on compliance. The mediation analysis reveals that tax awareness partially mediates the relationship between tax knowledge and subjective norms on taxpayer compliance, while fully mediating the effect of tax sanctions on compliance. These results highlight the importance of strengthening taxpayer awareness through education and social influence rather than relying solely on punitive measures to enhance MSME tax compliance.
Co-Authors Ade Adriadi agus rahmat Ahmad Darlis Alkiana, Riska Sisilia Andina, Ariane Satri Anita Indria Anugerah, Rafi Aprila, Nila Arono Arono Arrizkie, Mahrizan Asan, Asan Asisah, Nur Asriani, Fenda Asrizal Paiman Asrizallis Asrizallis, Asrizallis Aulia Nur Rahma, Aulia Nur Fachruzzaman, Fachruzzaman fatimah Fatimah Fauzi, Rizki Febriana, Nucke Firdha Yusmar Fitranita, Vika Fitri , Alya Fuddah, Lutfiaul Hakiki, Nurul Hatta, Madani Herawansyah, Herawansyah Heryawati, Elma Husaini⁴, Husaini⁴ I Ketut Mahardika Isny Deslyani Kamaludin Kamaludin Khairuddin - Kriswanti, Mantini Kurnia, Meydica Indah Kurniati Karim Laras Pratiwi M. Yemmardotillah Mahendra Novera, Oka Mediastuty, Pratana Puspa Midiastuty, Pratana Puspa Muzaki, Syafira Putri Nadrah, Nadrah Nisrina Rihhadatul Aisy Nur Intan, Nur Nurcewy, Sania NURUL HIDAYAH Pebriansa, Muh. Aksan Pebriansa Pismawenzi, Pismawenzi Pramawati, Neli Puspa Midiastuty, Pratana Putra, Danang Adi Putra, Zhidan Z. Putri, Lisa Karena Putri, Nucke Febriana Rahmadini, Dita RAHMI, ELVI Refnini, Refnini RINI FEBRIANTI Rizka Elan Fadilah, Rizka Elan Robiansyah, Anton Robinson robinson Roem, Muh Rosmayani, Rosmayani Safriani Safriani, Safriani Saguni, Dewi Sulfa Saibatul Aslamiah, Saibatul Sani, Ardi Alam Sapril Sapril, Sapril Saputra, M. Rizal Eka Setiorini, Hesti Shagita, Alya Fitri shalsabila, Nabila Sherly, Elvis Nopriyanti Sitorus, Nadine Nathasya Suranta, Eddy Vani, Nur Wulandari, Rahmah Yulida, Khoiro Yuwensi, Rinda Zaman, Adista Anbarani Putri Zara, Zebby