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All Journal Jurnal Manajemen Terapan dan Keuangan The Indonesian Accounting Review Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Abdidas Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Journal of Tourism Economics and Policy International Journal of Science and Society (IJSOC) Jurnal Pengabdian Masyarakat Akademisi Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Maqdis: Jurnal Kajian Ekonomi Islam Journal of Applied Accounting Journal of Economics and Management Scienties International Journal of Accounting and Management Research (IJAMR) Sriwijaya Accounting Community Services
Tanra, Andi Ainil Mufidah
Universitas Tadulako
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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The Influence of Tax Understanding and Income Tax Incentives on MSME Tax Compliance, Moderated by Tax Digitalization Putri, Helmalia; Din, Muhammad; Furqan, Andi Chairil; Tanra, Andi Ainil Mufidah
International Journal of Science and Society Vol 6 No 3 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i3.1271

Abstract

This study investigates how tax knowledge and income tax incentives affect tax compliance among MSMEs, with tax digitalization functioning as a moderating variable. MSMEs are vital to Indonesia's economy, yet achieving tax compliance in this sector poses significant challenges, especially in Palu, which has been heavily impacted by the 2018 natural disaster and the COVID-19 pandemic. In response to these difficulties, the government launched several measures, including Regulation No. 44 of 2020, which offers tax incentives for businesses affected by the pandemic. However, as of May 2020, the adoption of these incentives among MSME operators was notably low (D. Setiawan, 2018). This situation led researchers to explore whether MSMEs in Palu have effectively taken advantage of these income tax incentives. The research utilized a quantitative methodology, employing a Likert scale to measure the impact of the independent variables on the dependent variable. The population for the study comprised MSMEs registered with the Department of Cooperatives, MSMEs, and Labor in Palu, with purposive sampling used to select respondents based on specific criteria. Data collection was conducted manually using questionnaires, and the analysis was performed using WarpPLS 7.0. The findings indicated that tax knowledge significantly and positively influences MSME tax compliance, and income tax incentives also demonstrate a substantial positive effect. Although tax digitalization does not significantly moderate the relationship between tax knowledge and compliance, it does play a moderating role in the effect of income tax incentives on compliance.
DAMPAK DANA TRANSFER DAN FLYPAPER EFFECT PENDAPATAN ASLI DAERAH PADA BELANJA MODAL DI KABUPATEN/KOTA SE-SULAWESI TENGAH Sania, Nuzul; Yamin, Nina Yusnita; Paranoan, Selmita; Tanra, Andi Ainil Mufidah
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.487

Abstract

Desentralisasi fiskal di Indonesia bertujuan untuk memanjukkan kesejahteraan masyarakat melalui belanja daerah termasuk belanja modal. Namun realitanya, dana transfer dari pemerintah pusat masih menjadi sumber utama oleh daerah. Penelitian ini mengkaji pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap belanja modal di Kabupaten/Kota se-Sulawesi Tengah selama periode tahun 2018 – 2022. Penelitian ini menggunakan metode sensus dengan 65 sampel, yakni keseluruhan  Kabupaten/Kota di Sulawesi Tengah. Data sekunder yakni Laporan Realisasi Anggaran APBD di peroleh melalui BPK perwakilan Sulawesi Tengah. Teknik analisis data memakai regresi linier berganda. Hasil penelitian memperlihatkan bahwa PAD dan DAK berpengaruh positif dan signifikan terhadap Belanja Modal. Artinya, bahwa peningkatan PAD dan DAK, semakin tinggi pula Belanja Modal. Namun, DAU tidak memberikan pengaruh secara signifikan. Hal ini memperlihatkan adanya fenomena Flypaper effect, di mana peningkatan DAU tidak mendorong peningkatan belanja modal secara proporsional. Penelitian ini berimplikasi pada upaya memaksimalkan sumber-sumber pendapatan daerah dan pemenuhan belanja modal menjadi penting untuk mencapai kemandirian keuangan, tanpa ketergantungan pada dana transfer dari pemerintah pusat.
THE EFFECT OF BOARD OF COMMISSIONERS SIZE, INDEPENDENT COMMISSIONERS SIZE AND BOARD OF DIRECTORS SIZE ON FINANCIAL PERFORMANCE Putri, Arina; Bakry, Mohammad Iqbal; Mustamin, Mustamin; Tanra, Andi Ainil Mufidah
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53677

Abstract

This study aims to analyze the influence of the size of the board of commissioners, independent commissioners, and board of directors on the financial performance of manufacturing companies in Indonesia. The research approach is quantitative, using multiple linear regression analysis and secondary data. The study population includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period, with a final sample of 17 companies that met the criteria, selected using purposive sampling. The results show that simultaneously, the size of the board of commissioners, independent commissioners, and board of directors significantly influence financial performance. Partially, the size of the board of commissioners has a negative and significant effect, independent commissioners have a positive but insignificant effect, while the size of the board of directors has a positive and significant effect. The coefficient of determination indicates that variations in financial performance are explained by these three variables, while the remainder is influenced by other factors. These findings confirm that effective corporate governance management, particularly through optimizing the role of the board of directors and improving the quality of independent commissioners, can support a company's financial performance. Keywords: Size of the Board of Commissioners, Independent Commissioners, Size of the Board of Directors, Financial Performance, Corporate Governance
Navigating The Cashless Shift: A TAM-Based Qualitative Inquiry into Accounting Students Adoption Of DANA Safitri, Ayu; Indriasari, Rahayu; Pakawaru, Muhammad Ilham; Tanra, Andi Ainil Mufidah
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.414

Abstract

This study investigates the adoption of DANA as a primary digital payment platform among accounting students at Tadulako University. The primary objective is to analyze how Perceived Usefulness and Perceived Ease of Use determine student acceptance of financial technology using the Technology Acceptance Model (TAM) framework. The research method employs a descriptive qualitative approach designed to explore a deep understanding of user behavior. Data were gathered through in-depth, semi-structured interviews with informants selected via purposive sampling, specifically active students who are regular users of the DANA application. The data analysis process included stages of data reduction, systematic data display, and verification to ensure the validity of findings regarding students' transactional experiences. The results reveal that students attribute high functional value to the platform due to accelerated transaction processing, time optimization, and enhanced security features. Additionally, the streamlined registration process and minimalistic interface significantly reduce technical barriers for novice users. This study concludes that the perceived simplicity of the interface acts as a catalyst that reinforces the perceived functional benefits, ultimately driving widespread adoption of DANA for cashless transactions within the academic environment in accordance with TAM postulates.
Co-Authors Abdullah, Muhammad Ikbal Ahmad, Shidq Dhiyaurrahman Amirah Andi Chairil Furqan Andi Mappanyukki Arung Gihna Mayapada Aulia, Eghy Widya Anugrah Ayu Safitri Bakry, Mohammad Iqbal Balgis Balgis Daud Ruranto Buntulabi Erwan Sastrawan Faizal Azdar Furqan, Andi Chairil Husnul Hatimah Indah, Ni Luh Dian Sundari Indra Basir Jamaluddin Khairun Nisa Kusuma, I Made Ari Latifah Sukmawati Yuniar Liato, Della Fitriany Mapparessa, Nurlaela Masruddin Muhammad Afdhal Muhammad Ansar, Muhammad Muhammad Din Muhammad Ilham Pakawaru Muliati Muliati, Muliati Muslimin, Ulfah Rizky Mustamin Mustamin Nadhira Afdalia, Nadhira Nanda Nanda Nichen, Nichen Nina Yusnita Yamin Novita Wulandari Nurdin, Jurana Nurhidayah Nurhidayah Oneng, Muthia Yogelina OSTENSIO, Gracelia N. Parwati, Ni Made Suwitri Putri, Arina Putri, Helmalia Rahayu Indriasari Riady Ibnu Khaldun Rizqan, Andi Muhammad Rudy Usman SALSABILA, Meita Gania Sangadji, Mia Lestari Sania, Nuzul Satriani Satriani Selmita Paranoan Septian Septian Suci, Indah Tandju, Firmansyah Taufik Hidayat B Tahawa Taufik Hidayat B. Tahawa Tenripada, Tenripada Totanan, Chalarce Ujang Sumarwan Yulfani, Yulfani