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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Management Diponegoro Journal of Accounting Proceeding Fakultas Ekonomi JDM (Jurnal Dinamika Manajemen) Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi
Wahyu Meiranto
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH INTEGRASI UTAUT DAN D&M IS SUCCESS MODEL TERHADAP NIAT PERILAKU PENGGUNAAN E-WALLET GOPAY PADA GENERASI Z DI KOTA SEMARANG Izdiar, Sauzan Zahra; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that influence behavioral intention to use GoPay on Generation Z in Semarang. This study integrates the Unified Theory of Acceptance and Use of Technology (UTAUT) model by Venkatesh et al. (2003) with The DeLone and McLean IS Success Model (D&M IS Success Model) by DeLone & McLean (2003). There are four factors in the UTAUT model, namely performance expectancy, effort expectancy, social influence, and facilitating conditions. Meanwhile, the D&M IS Success Model has three factors, namely information quality, system quality, and service quality. The population in this study was a GoPay user in Indonesia and took a sample on Generation Z who used GoPay in Semarang. The study obtained a sample of 310 respondents. The data was collected using survey methods through the distribution of online questionnaires consisting of 31 statements representing 8 variables. The data obtained was analyzed using the PLS-SEM method in the SmartPLS 3 software. The results of the study show that five hypotheses are accepted. Performance expectancy, social influence, information quality, system quality, and service quality have significant positive influences on the behavioral intention to use GoPay. Meanwhile, effort expectancy and facilitating conditions are rejected so that they do not influence the behavioral intention to use GoPay. The results also show that social influence becomes the strongest predictor in influencing the behavioral intention to use GoPay.
Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior Puspitasari, Elen; Susilowati, Yeye; Meiranto, Wahyu
JDM (Jurnal Dinamika Manajemen) Vol 8, No 1 (2017): March 2017
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v8i1.10411

Abstract

the effect of motivational postures and tax reporting behavior of one’s peers on taxpayer com-pliance was examined in this experimental study. This experimental research was conducted under the circumstances arranged and direct manipulation on taxpayer external factor, namely the independent variable is peer reporting behavior, so it can be determined causality effect of the independent variable on the dependent. The respondent is 81 taxpayers whose run the small business. A motivational posture was measured by using 29 statements developed by Braithwaite. Analysis of Covariance is used because this research conducting Quasi Experimen-tal Design Between-Subject with Covariate with random assignment method. Peer reporting behavior as an experimental variable consists of two level treatments. The result shows that the posture of motivation Indonesian taxpayers’ as a concomitant factor does not affect tax compli-ance decisions. Furthermore, this study provides evidence that peer reporting behavior were significant factors in explaining the experimental reporting decision. The findings of this study are expected to provide discourse to the government to improve tax compliance decisions in Indonesia in terms of posture motivation and peer reporting behavior among taxpayers.
Co-Authors Alfarin, Monika Anindyah Prastiti Audita, Laras Desiliani, Nabella Dinar Prasetya Nugraha, Dinar Elen Puspitasari Gea Fatah Sambera Hanif Eka Setiaji, Hanif I Made Pratista Yuda Ida Nurhayati Irna Maya Sari, Irna Maya Izdiar, Sauzan Zahra Maheswari, Galuh Dahayu Mayco Defrio Rosia Sari, Alamanda Sari, Elen Puspita Utami, Putri Setyo Yeye Susilowati Yunita Ayu Sekarini