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All Journal The Asian Journal of Technology Management (AJTM) Jurnal Akuntansi Aktual JMM (Jurnal Masyarakat Mandiri) Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Renna Magdalena
Universitas Pelita Harapan Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

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TAX LITERACY AND SOCIAL ENVIRONMENT : INFLUENCING TAX AWARENESS IN SURABAYA'S GENERATION Z Magdalena, Renna; Dendeng, Renaya Kezia; Mandy, Mandy; Prasetya, Daud Rexy Eka
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4497

Abstract

This study evaluates the influence of tax literacy and social environment on tax awareness among Generation Z in Surabaya, Indonesia, using a sample of 200 individuals. A quantitative methodology was applied with data collected through face-to-face surveys using a questionnaire designed to measure tax literacy, perceptions of the social environment, and tax awareness. Analysis using linear regression shows that tax literacy has a significant and dominant influence on tax awareness, while the social environment also contributes positively but with a lower intensity. These results suggest the importance of integrating tax literacy and social environment support in public policy and education programs to enhance tax awareness in future generations. These findings are relevant for policymakers and educational institutions in designing effective strategies to strengthen tax compliance among the youth.
TAX COMPLIANCE AND MORAL ETHICS DIFFERENCES ACROSS BABY BOOMER II, GENERATION X, MILLENNIALS AND GENERATION Z Garing, Dealova Ninditia Evelin; Evangeline, Angela; Nathanael, Kensi Isa; Magdalena, Renna
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4498

Abstract

This study aims to analyze the differences in tax compliance and tax morality ethics among generations in Indonesia, involving four generational groups: Baby Boomer II, Generation X, Millennials, and Generation Z. The methodology used is quantitative with a survey approach, utilizing questionnaires distributed in Jakarta, Surabaya, and Bekasi. The main findings indicate significant differences in tax compliance and tax morality ethics across generations, where Generation X shows the highest tax compliance and Generation Z has the lowest tax morality ethics. This research provides insights for the government to design more effective tax policies tailored to generational characteristics.
THE IMPACT OF INTANGIBLE ASSETS ON FINANCIAL PERFORMANCE : THE MODERATING ROLE OF AUDIT STATUS IN LISTED SPORTS CLUBS WORLDWIDE Herbert, Go George; Magdalena, Renna; Wijaya, Chavella Janice Davalin; Emanuel, Christian
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4819

Abstract

This research investigates the impact of intangible assets within the context of the financial performance of the sports clubs quoted on the stock market worldwide, focusing on the moderating effect of the audit status. Concerning financial performance, this study uses Tobin's Q. It assesses whether or not intangible assets that include brand equity, fan bases, control over players, and ownership of media rights are relevant for increasing the value of the market and the stability of the club. Reviewing a sample of 310 data of sports clubs covering a period of 2014 to 2023, the study introduces the audit status as a moderating variable, postulating that it is likely that high audit status will increase the validity of firm financial report information. The research results show a significant positive impact between intangible assets and firm financial performance. Besides, audit status moderated this relationship, whereby clubs with higher audit status achieved better financial performance due to raised audit integrity and investor prerequisite greater transparency. These findings emphasize the importance of intangible assets and audit status in improving the financial performance of the sports clubs and provide a better understanding of the management, the investors, and the auditors in the sports industry.
Co-Authors Dendeng, Renaya Kezia Emanuel, Christian Evangeline, Angela Garing, Dealova Ninditia Evelin Halawa, Junika Herbert, Go George Isnalita Isnalita, Isnalita Karyawati, Golrida Mandy, Mandy Nathanael, Kensi Isa Noorlailie Soewarno Oliandes Sondakh, Oliandes Prasetya, Daud Rexy Eka Risty, Illyona Risty, Ilyona Sihombing, Tanggor Susanto, David Welson Tjahjono, Josephine Kurniawati Tjiptohadi Sawarjuwono Wijaya, Chavella Janice Davalin