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All Journal Journal Of Management Science (JMAS) Enrichment : Journal of Management International Journal of Trends in Accounting Research Manajemen : Jurnal Ekonomi
Nastiti, Rizky
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : International Journal of Trends in Accounting Research

 1 
The Influence of Risk Preference and Financial Condition on Tax Compliance of Boarding House Tax in Banjarmasin Anuar Syahdan, Saifhul; Abdul Rahman, Rahayu; Nastiti, Rizky; Ruwanti, Gemi; Norbaiti, Norbaiti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.472 KB) | DOI: 10.54951/ijtar.v3i1.291

Abstract

This study aims to examine the effect of risk preference and financial condition on tax compliance of boarding house owners. The variables of this study are tax compliance, risk preference and financial condition. This study used primary data obtained from the questionnaire. In addition, the respondents of this study were the taxpayers who owned a boarding house in Banjarmasin chosen by using purposive sampling. Furthermore, multiple regression analysis was employed to analyze the obtained data. The results of the study concluded that risk preference and financial condition had positive effect on tax compliance.    
Gojek Driver Partners in Banjarmasin: Factor Affecting Tax Compliance with Tax Sanctions as a Moderation Variable Nastiti, Rizky; Syahdan, Saifhul Anuar; Fauzi, Cherrya Chairunnisa Maulidya; Ruwanti, Gemi; Asiah, Antung Noor
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.933 KB) | DOI: 10.54951/ijtar.v4i1.484

Abstract

This study aims to empirically test and analyze the effect of tax awarness, tax knowledge and tax morale on tax compliance and the interaction variables between tax awareness, tax knowledge and tax morale with tax penalty of Gojek driver partners in the city of Banjarmasin. Moderation variable on this study is Tax Penalty. This study uses secondary data with a sample of 157 Gojek partners in Banjarmasin using a random sampling method. The data then analyzed by using multiple regression analysis model and Moderated Regression Analysis (MRA). The results of this study indicated that tax awareness and tax knowledge had a significant effect on tax compliance. However, ttax morale had no significant effect on tax compliance. In addition, tax penalty could not moderate the relationship between tax awareness and tax knowledge with tax compliance. However, it can moderate tax morale relationship with tax compliance.
Affectors on The Financial Distress of Businesses Listed on The Indonesian Stock Exchange: Hotel, Restaurant, And Tourism Sjamsudin, Adella Vanessa; Asiah, Antung Noor; Munawaroh, RR Siti; Syahdan, Saifhul Anuar; Nastiti, Rizky; Dermawan, Budi
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 2 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v4i2.532

Abstract

The purpose of this research is to ascertain how operating capacity, liquidity, profitability, and leverage affect financial hardship in lodging, dining, and tourism businesses that are listed on the Indonesia Stock Exchange. With 35 hotel, restaurant, and tourism enterprises listed on the Indonesia Stock Exchange, this study employs quantitative methodologies. Additionally, 12 companies were selected as samples through the use of purposive sampling. In this work, logistic regression analysis, hypothesis testing, and descriptive statistics were employed as data analytic approaches. The findings demonstrate that the profitability ratio significantly and negatively impacts financial strain. This finding suggests that a company's financial performance improves with increased profitability, putting it in a better position to avoid financial trouble. Additionally, there is a noteworthy and positive correlation between the liquidity ratio and financial difficulty. It demonstrates that a company's likelihood of experiencing financial problems increases with its liquidity. Conversely, there is a negligible and adverse impact of the leverage ratio on financial distress. This finding suggests that a company's amount of leverage has an effect on the financial difficulties it experiences. Furthermore, financial distress is positively and significantly impacted by the operational capacity ratio. This finding demonstrates that the likelihood of experiencing financial trouble increases with TATO
Accounting Students' Perceptions of The Ethics of Preparing Financial Statements Nursari, Oktavia Winda; Boedi, Soelistijono; Nastiti, Rizky; Syaefuddin, Syaefuddin; Akbar, Masithah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 2 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v4i2.533

Abstract

This study aims to determine the students' perceptions of the role of understanding ethics in shaping student ethics and to find out the students' perceptions of making financial statements in meeting the needs of financial statement users. The research sample was determined using the Slovin formula to obtain 100 respondents, consisting of 41 undergraduate accounting students of STIE Indonesia Banjarmasin and 59 undergraduate accounting students of Lambung Mangkurat University. The results of this study indicate significant differences in perceptions of earnings management, misstatements, and cost benefits to users of financial statements. Meanwhile, the differences in perceptions regarding disclosing sensitive information and accountability to financial statement users are insignificant.
Exploring Financial Management Behavior of Higher Education Students in South Kalimantan Asiah, Antung Noor; Nastiti, Rizky; Syahdan, Saifhul Anuar; Akbar, Masithah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.964

Abstract

In this technologically advanced world, it is essential for students to develop the competence to manage their financial behavior, especially in the context of utilizing financial technology applications for effective financial decision-making. This study examines the effects of financial education, digital financial management, and lifestyle on the Financial Management Behavior of higher education students in South Kalimantan. Employing a quantitative research methodology, data were collected through a structured survey administered to 132 economics major students across the region. The results indicate that financial education exerts a significant positive influence on students’ financial planning, saving, and budgeting behaviors. However, digital financial literacy, while positively associated with increased financial control and decision-making efficiency, in this study demonstrates no statistically significant influence on Financial Management Behavior. Moreover, lifestyle factors, particularly consumption habits and social norms, are found to have an effect on Financial Management Behavior. These findings underscore the multifaceted nature of financial behavior among young adults and highlight the critical role of educational and technological interventions in promoting sound financial practices within the context of higher education in South Kalimantan.  
Co-Authors Abdul Rahman, Rahayu Agustina, Dhea Ananda Anuar Syahdan, Saifhul Asiah, Antung Noor Bachtiar, Yanuar Boedi, Soelistijono Budi Dermawan, Budi Citrowiharyo, Atma Divendra Daud, Ibrahim Devi, Made Saraswati Fauzi, Cherrya Chairunnisa Maulidya Maryanti, Annisa Masithah Akbar Munawaroh, RR Siti Norbaiti, Norbaiti Nursari, Oktavia Winda Ruwanti, Gemi Saifhul Anuar Syahdan Setiarini, Anis Sjamsudin, Adella Vanessa Syaefuddin, Syaefuddin Thomas, Jericho Wahdah, Rofiqah Yulianti, Fadma