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All Journal JAZ: Jurnal Akuntansi Unihaz Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik International Journal of Management and Business
Ahmad Mukoffi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Analysis of the Influence of Risk Perception of the Generation Z on Investment Interest in the Digital Era (Study on Economics Students of the 2021 Cohort in Malang City) Rosela Lini Rohi; Ahmad Mukoffi; Rizka Aprilia Dwi Susanti
International Journal of Management and Business Vol. 2 No. 3 (2025): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i3.450

Abstract

This study aims to analyze the effect of risk perception on investment interest of Generation Z, especially in Economics students of class of 2021 in Malang City, Method: This study uses a quantitative approach with a survey method. Data were collected using a questionnaire that measures risk perception, including financial, market, technology, and data security risks, as well as investment interest. The research sample consisted of 70 respondents selected by simple random sampling, Data analysis: The analysis technique used is multiple linear regression, with a t-test to test the partial effect between variables, independent of the dependent variable, Results and discussion: The results of the study indicate that risk perception has a significant effect on investment interest of Generation Z. A better understanding of risk can increase investment interest, with financial education, investment experience, and access to information also playing a role. Digital literacy has also been shown to increase confidence in making investment decisions, Conclusion: This study concludes that risk perception affects investment interest of Generation Z. Therefore, it is recommended to improve financial education, better access to information, and digital literacy so that Generation Z can invest more wisely and intelligently.
ANALISIS PENGARUH INOVASI DAN KUALITAS LAPORAN KEUANGAN TERHADAP KINERJA USAHA UMKM KOTA SINGKAWANG Marija; Elita Darmasari; Ahmad Mukoffi
Jurnal Ilmu Akuntansi Vol 8 No 1 (2025): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/5acpah95

Abstract

The role of MSMEs, particularly small and medium enterprises, is usually linked to government initiatives to reduce unemployment, fight poverty, and equalise wages. The National Medium-Term Development Programme (RPJMN), which must take into account the various ways MSMEs contribute to the nation's economy, is the responsibility of the government. Multiple regression analysis was used as the quantitative research analysis method in this study. Innovations made by MSMEs and the quality of financial reports in accordance with accounting standards have a positive effect on the performance of Singkawang City MSMEs. The results showed that innovation (X1) has a t-count value of 3,178> 2,000 and a significance value of 0.003 <0.05. The quality of financial statements with a t-count value of 2,512> 2,000 and a significant value of 0.017 <0.05. The effect of innovation variables and the quality of financial reports on the performance of MSMEs is 69.8%.
RELIGIUSITAS, MORAL, BUDAYA LINGKUNGAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA MASA PANDEMI COVID-19 Ahmad Mukoffi; Himawan, Sukarno; Sulistyowati, Yayuk; Sularsih, Hermi; Yahfetson Boru, Aloysius
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i1.13839

Abstract

Taxpayer compliance plays an important role in increasing state tax revenue, several factors that affect tax compliance are religiosity, morals and environmental culture. The purpose of this study was to determine the effect of religiosity, morals and environmental culture on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City partially and simultaneously. This research uses quantitative methods. Determination of the sample using the Incidental Sampling technique in order to obtain a research sample of 95 MSME Taxpayers in Lowokwaru District, Malang City. The data collection technique used by the researcher is a questionnaire. The data analysis method used is multiple linear regression using the SPSS program. The results of the study prove that religiosity has a significant effect on MSME taxpayer compliance, morality has a significant effect on MSME taxpayer compliance with a tcount, and environmental culture has a significant effect on MSME taxpayer compliance. Meanwhile, jointly/combined religiosity, morals and environmental culture have a significant effect on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City for what needs to be considered by MSME taxpayers, namely being obedient in paying taxes on time.
Co-Authors Elita Darmasari Himawan, Sukarno Marija Rizka Aprilia Dwi Susanti Rosela Lini Rohi Sularsih, Hermi Yahfetson Boru, Aloysius Yayuk Sulistyowati