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Universitas 17 Agustus 1945 Jakarta
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The Role of Digital Literacy and Entrepreneurial Knowledge on Technopreneurship Intention Nugroho, Prasetyo Adi; Tambun, Sihar; Nurjanah, Siti; Pitaloka, Endang
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 12, No 1 (2025): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v12i1.1106

Abstract

The purpose of this research is to prove whether there is an influence of digital literacy and entrepreneurship knowledge on technopreneurship intention moderated by ICT self-efficacy. This research can provide a much better understanding of how an individual can develop the intention to become a technopreneur, along with their digital literacy, entrepreneurship knowledge, and ICT self-efficacy. A survey was conducted with 150 entrepreneurs as respondents. The collected data were analyzed using structural equation modeling (SEM) with SmartPLS, a variance-based structural equation modeling approach.. The results of this study indicate that Digital Literacy has a positive effect on Technopreneurship Intention, Entrepreneurship Knowledge has no effect on Technopreneurship Intention, ICT self efficacy has a positive effect on Technopreneurship Intention, moderation of ICT Self Efficacy fails to strengthen the positive effect of digital literacy on technopreneurship intention, moderation of ICT Self Efficacy fails to strengthen the positive effect of entrepreneurship knowledge on technopreneurship intention. These results can provide an overview of what individuals must do or need to achieve their desire to become a technopreneur. If someone has good digital skills, they will be more confident in finding and utilizing technology business opportunities, it is very important to deeply understand the potential of technology entrepreneurship.
Identifikasi Perilaku Gen Z Atas Penggunaan Fintech Edward, Robert; Tambun, Sihar; Ainy, Farah Nurul
Jurnal Ekonomi Dan Statistik Indonesia Vol 5 No 1 (2025): Berdikari: Jurnal Ekonomi dan Statistik Indonesia (JESI)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/jesi.05.01.03

Abstract

Use of fintech. This research method uses a qualitative approach with literature studies. Sources obtained from journal articles, online news, youtube and several interviews were conducted. The process of coding and visualizing research results uses NVivo Software. This research explains that the behavior of generation z on the use of fintech is that generation z prefers fintech applications that provide easy access, fintech also makes transactions faster and generation z is also now more interested in making investments because they realize that there will be a high cost of living and they also realize that lifestyle in this era is expensive. Therefore, for now Generation Z prefers to invest so that their finances continue to grow. This research provides an overview of how Generation Z will always be connected in the world of fintech, especially when it comes to transacting and investing and how socioeconomic factors affect their financial decisions.
PENINGKATAN KAPASITAS DOSEN DI BATAM: PELATIHAN PENGOLAHAN DATA PENELITIAN DENGAN SOFTWARE AMOS Tambun, Sihar; Sitorus, Riris Rotua; Heryanto, Heryanto; Sitorus, Helena
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v3i2.2061

Abstract

Dosen memiliki kewajiban untuk melakukan penelitian sebagai bagian dari tugas tridarma perguruan tinggi. Untuk melakukan penelitian, para dosen membutuhkan keahlian mengolah data penelitian dengan menggunakan software statistik, seperti Software Amos. Kemampuan menggunakan Software Amos akan membuat proses penelitian lebih efisien dan efektif. Para dosen Sekolah Tinggi Theologia (STT) di Batam belum mampu mengolah data penelitian dengan menggunakan software Amos. Hal ini berdampak negatif pada kinerja publikasi penelitian dosen, serta minimnya jumlah publikasi artikel ilmiah di jurnal nasional terindeks Sinta dan jurnal internasional bereputasi. Tujuan pelaksanaan program pengabdian masyarakat, berupa pelatihan software Amos kepada para dosen dari STT di Batam adalah untuk meningkatkan kompetensi di bidang penelitian, sehingga mereka mampu secara mandiri mengolah data penelitian. Metode yang dipergunakan adalah metode ceramah dan praktek. Hasil evaluasi pelatihan ini menunjukkan bahwa mayoritas peserta sudah memahami teknis pengolahan data dengan software Amos. Peserta sudah memahami cara memeriksa kualitas data dengan Confirmatory Factor Analysis dan Goodness of Fit, serta cara pengujian hipotesis direct effect dan indirect effect. Dengan demikian dapat disimpulkan bahwa pelatihan ini telah meningkatkan skill para dosen STT di Batam dalam melakukan penelitian. Meski demikian, para peserta mengakui masih butuh mempelajarinya lebih lanjut
PENGARUH LITERASI DIGITAL DAN EFIKSI DIRI TERHADAP DIGITAL ENTREPRENEURSHIP INTENTION DENGAN GROWTH MINDSET SEBAGAI PEMODERASI Nugroho, Prasetyo Adi; Tambun, Sihar; Mevia, Davhina Resta
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 14, No 1 (2025): KOMPLEKSITAS EDISI JUNI 2025
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/kompleksitas.vol14no1.719

Abstract

This study aims to prove whether digital literacy and self-efficacy influence digital entrepreneurship intention with a growth mindset as a moderator. This study uses a quantitative method with a structural equation modeling analysis method. Data quality testing in this study uses SmartPLS analysis. The results of this study indicate that digital literacy and self-efficacy have a positive and significant effect on digital entrepreneurship intention, which can be explained by the fact that the higher a person's level of digital literacy, the greater the chance that they will be involved in digital business activities, with self-confidence in motivation being able to strengthen this relationship. Meanwhile, a growth mindset on digital entrepreneurship intention positively and significantly affects the belief that abilities can develop through effort, openness to feedback, and resilience to failure. Thus, a growth mindset directly affects a person's interest in starting a business in the digital field. The existence of a growth mindset does not affect how much digital literacy influences a person's intention to become a digital entrepreneur. Even though digital literacy positively affects digital entrepreneurship intention, a growth mindset does not increase or change this influence, and a growth mindset does not provide moderating assistance in self-efficacy; increasing self-efficacy and digital entrepreneurship intention do not depend on a growth mindset.Penelitian ini bertujuan untuk membuktikan apakah terdapat pengaruh literasi digital dan efiksi diri terhadap digital entrepreneurship intention dengan growth mindset sebagai pemoderasi. Penelitian ini menggunakan metode kuantitatif dengan metode analisis structural equation modelling. Pengujian kualitas data pada penelitian ini mengguanakan analisis SmartPLS. Hasil penelitian ini menunjukkan bahwa literasi digital dan efiksi diri berpengaruh positif dan signifikan terhadap digital entrepreneurship intention bisa dijelaskan dengan fakta bahwa semakin tinggi tingkat literasi digital seseorang, semakin besar peluang bahwa mereka akan terlibat dalam kegiatan berusaha digital, dengan kepercayaan diri akan motivasi bisa memperkuat hubungan ini. Sedangkan, growth mindset terhadap digital entrepreneurship intention berpengaruh positif dan signifikan terhadap keyakinan bahwa kemampuan dapat berkembang melalui usaha, keterbukaan terhadap umpan balik, ketahanan menghadapi kegagalan. Demikian, growth mindset secara langsung mempengaruhi minat seseorang untuk memulai usaha di bidang digital. Keberadaan growth mindset tidak mempengaruhi seberapa besar pengaruh literasi digital terhadap niat seseorang untuk berwirausaha digital. Berarti meskipun literasi digital berpengaruh positif terhadap digital entrepreneurship intention, keberadaan growth mindset tidak meningkatkan atau mengubah pengaruh tersebut dan growth mindset tidak memberikan bantuan moderasi dalam efiksi diri, bahwa peningkatan efiksi diri dan digital entrepreneuship intention tidak bergantung pada growth mindset.
Pengaruh Profitabilitas, Firm Size Dan Kualitas Laba Terhadap Integritas Laporan Keuangan Dengan Kualitas Audit Sebagai Pemoderasi Pada Perusahaan Sektor Perbankan di BEI Tambun, Sihar; Permata, Gita; Sitorus, Riris Rotua
MEDIA MANAJEMEN JASA Vol 13, No 1 (2025): MEDIA MANAJEMEN JASA
Publisher : UNIVERSITAS 17 AGUSTUS 1945 jAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/mmj.v13i1.8490

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji dampak langsung profitabilitas, firm size, kualitas laba terhadap integritas laporan keuangan, firm size terhadap integritas laporan keuangan, kualitas laba terhadap integritas laporan keuangan. Penelitian ini juga ingin menguji moderating effect kualitas audit atas pengaruh profitabilitas, firm size, dan kualitas laba terhadap integritas laporan keuangan pada perusahaan perbankan yang terdaftar di bursa efek indonesia tahun 2020-2023. Metode pengambilan sampel yang digunakan adalah purposive sampling sesuai kriteria. Dari kriteria yang ditentukan diperoleh sampel sebanyak 25 perusahaan. Metode analisis yang digunakan adalah pemilihan model terbaik, uji kualitas data, dan uji hipotesis penelitian. Hasil penelitian ini menunjukan bahwa variabel profitabilitas secara langsung berpengaruh positif terhadap integritas laporan keuangan dan variabel moderasi kualitas audit memperkuat pengaruh kualitas laba terhadap integritas laporan keuangan.Kata kunci : Firm Size, Integritas Laporan Keuangan, Kualitas Audit, Kualitas Laba, Profitabilitas ABSTRACTThis study aims to examine the direct impact of profitability, firm size, earnings quality on the integrity of financial statements, firm size on the integrity of financial statements, earnings quality on the integrity of financial statements. This study also wants to test the moderating effect of audit quality on the influence of profitability, firm size, and earnings quality on the integrity of financial statements in banking companies listed on the Indonesian Stock Exchange in 2020-2023. The sampling method used is purposive sampling according to the criteria. From the specified criteria, a sample of 25 companies was obtained. The analysis method used is the selection of the best model, data quality testing, and research hypothesis testing. The results of this study indicate that the profitability variable has a direct positive effect on the integrity of financial statements and the audit quality moderation variable strengthens the effect of earnings quality on the integrity of financial statements.Keywords: Firm Size, Financial Report Integrity, Audit Quality, Earnings Quality, Profitability
Determinan Agresivitas Pajak dengan Kualitas Audit Sebagai Pemoderasi Tambun, Sihar; Lestari, Lestari
Jurnal Akuntansi Manajerial Vol 10, No 1 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i1.8229

Abstract

This research succeeded in finding that the digital transformation variable has a negative effect and executive compensation has a positive effect on tax aggressiveness. Meanwhile, the family ownership variable has no effect on tax aggressiveness. This research also succeeded in proving that with audit quality, companies can strengthen the negative relationship between intangible asset variables and tax aggressiveness. Several contributions from this research include first, understanding that audit quality can influence the relationship between one of the independent variables in this research, so that research can be carried out regarding variables that influence corporate tax aggressiveness using new aspects. Second, company management can improve the implementation of intangible asset and executive compensation appropriately, in order to optimize tax aggressiveness in accordance with tax regulations and not violate the law
The Influence of Creative Thinking and Financial Literacy on Tax Compliance Intention with Nationalism as a Moderator Wulandari, Retno; Tambun, Sihar; Putra, Rio Johan
Jurnal Akuntansi Manajerial Vol 10, No 1 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i1.8092

Abstract

This study aims to analyze the effect of creative thinking and financial literacy on tax compliance intentions with nationalism as a moderating variable. This study was conducted on 115 respondents in DKI Jakarta, consisting of 93 women and 22 men with diverse educational backgrounds, the majority of whom were bachelor's degree graduates. The data were analyzed using descriptive statistical analysis, validity tests, reliability tests, and hypothesis tests through path models using SmartPLS 4.0. The results of the study indicate that creative thinking and financial literacy have a positive and significant effect on tax compliance intentions. Nationalism also has a positive and significant effect on tax compliance intentions, and is able to moderate the relationship between creative thinking and financial literacy with tax compliance intentions. The coefficient of determination shows that the research model can explain 67% of the variability of tax compliance intentions. Thus, nationalism strengthens the influence of exogenous variables on tax compliance intentions.
Pengaruh Kepemilikan Institusional, Enterprise Risk Management, dan Komisaris Independen terhadap Integritas Laporan Keuangan Dimoderasi Kualitas Audit Sitorus, Riris Rotua; Tambun, Sihar; Kurniawan, Steven
Jurnal Akuntansi Manajerial Vol 10, No 1 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i1.8315

Abstract

The main objective of this study is to determine the direct impact of institutional ownership, enterprise risk management, and independent commissioners on the integrity of financial statements. Additionally, this study aims to provide recent empirical evidence regarding the role of audit quality in strengthening the influence of institutional ownership, enterprise risk management, and independent commissioners on financial statement integrity. The sampling method used in this study is purposive sampling, involving companies in the property and real estate sector listed on the Indonesia Stock Exchange from 2020 to 2024, with a total sample size of 125. The test results indicate that institutional ownership has a positive effect on the integrity of financial statements, while enterprise risk management and independent commissioners do not significantly affect financial statement integrity. Furthermore, audit quality as a moderating variable is able to moderate the relationship between enterprise risk management and financial statement integrity. However, audit quality does not moderate the influence of institutional ownership and independent commissioners on financial statement integrity.
Determinan Penghindaran Pajak Di ASEAN Dengan Capital Intensity Sebagai Pemoderasi Tambun, Sihar; Izzati, Elis Nur
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8234

Abstract

This research aims to empirically examine the effect of thin capitalization, earnings management, and sales growth on tax avoidance with capital intensity as  moderator. This research uses quantitative research. The data used in the following research is secondary data obtained from the ORBIS database version 349. The population in this research is all active manufacturing companies located in ASEAN countries in the period 2018 to 2022. The method used for determining the sample is purposive sampling method, and the number of samples obtained is 819 companies. Based on the results of the research conducted, there are several findings which can be concluded as follows: thin capitalization has no significant effect on tax avoidance; earnings management has a significant positive effect on tax avoidance; sales growth has no significant effect on tax avoidance; capital intensity is able to strengthen the effect of thin capitalization on tax avoidance; capital intensity is able to strengthen the positive effect of earnings management on tax avoidance; and capital intensity is able to strengthen the effect of sales growth on tax avoidance.
Pengaruh Kecurangan Laporan Keuangan, Kualitas Laba dan Komisaris Independen terhadap Nilai Perusahaan dengan Sustainability Disclosure sebagai Pemoderasi Samosir, David Kiki Baringin MT; Tambun, Sihar; Pebriana, Hanny
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8336

Abstract

This study aims to examine the effect of financial statement fraud, earnings quality, and independent commissioners on firm value and to see the moderating role of sustainability disclosure in the relationship. Financial statement fraud and earnings quality are the main focus because both reflect the integrity of financial information conveyed to stakeholders. Meanwhile, the existence of independent commissioners is assumed to have a strong supervisory role in maintaining the quality of reporting and corporate governance, as well as the role of sustainability disclosure as a moderating variabel in strengthening or weakening the relationship. This study was conducted on the real estate sector listed on the Indonesia stock exchange (IDX) for the 2020 – 2023 period. The research method used is quantitative with moderated regression analysis techniques. The results of the study are expected to provide theoretical contributions to the literature on corporate governance and sustainability reporting and provide practical implications for regulators, investors and company management. It is also expected that sustainability disclosure can strengthen the influence of independent variabels on company value.
Co-Authors Abriandi, Abriandi Ainy, Farah Nurul alexander Ani Haryati Ani Haryati Anjeli Frisilia Arista Endhah Maylani Aryanto, Yuda Atmojo, Satriyo Ayu Pratiwi Bagita Bagita Bobby, Bobby Christin, Lenna Diah Safitri Diansyah Diansyah Diansyah, Diansyah Donny Syahputra Edward, Robert Eko Witriyanto Endang Pitaloka Erna Cahyati ERWIN BACHTIAR Eva Reviana Firmansyah Firmansyah Fitri Nurwanti Fitri Nurwanti Gea, Yosef Yunianto Gianida Utari Gunawan Handayani, Kartika Ratna Helena Sitorus, Helena Henry Gunawan, Henry Heryanto Heryanto Heryanto Heryanto Heryanto Heryanto Hidajat, Koerniawan Hilwa Fithratul Qodary Iga Putri Hawani Ignasius, Felixs Ika Sech Syarini Ikhsan Muhtiar Imam Suryono Immanuel Hutagalung Indri Agustian Saputri Indri Agustian Saputri Ivada, Tia Izzati, Elis Nur Jian Ariani Kiko Armenita Julito Kurnia, Rudy Kurniawan, Steven Laura S, Netty Laura S, Netty Lestari Lestari Lia agnes Ratmasari Sihotang Limajatini, Limajatini Lukiyana, Lukiyana Lunardi, Lidya Manuel, Andre Mega Permatasari Mevia, Davhina Resta Mofun, Soviya Naomi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Natapunta, Riyandi Netty Laura S Netty Laura S Netty Laura S Nur Anisa Putri Nurul Aulia Ananda Parago, Agnes Do Pebriana, Hanny Permana, Mochammad Fadzry Nikmatuloh Permata, Gita Permatasari, Sheila Silvia Pita Rizki Handayani Prakashita, Virly PRASETYO ADI NUGROHO, PRASETYO ADI Prasetyo, Sisman Rada Dea Ananda Puspa Resti Riandini Retno Wulandari Rio Johan Putra Riris Rotua Sitorus Robiur Rahmat Putra Rofika, Maya Samosir, David Kiki Baringin MT Saputra, Winnendra Dwi Saputri, Indri Agustian Sari, Karina Tika Septriani, Mila Sihombing, Juslen Justinus Siti Barokah, Siti Siti Nurjanah Soetiuono, Agus Sovia Nomi Mofun Subu, Desiyani Suhendra Suhendra Sukartono, Sri Sulthon Sjahril Sabaruddin Sulthon Sjahril Sabaruddin Sumarsam, Weni Syahputra, Donny Tania Alvianita Pramudya Thenesya, Fransisca Uswatun khasanah Vienda A. Kuntjoro Virly Prakashita Yahya, Mohammad Hamza Yatna, Bunga Nur Fitri Yunita Yunita