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All Journal The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma EQIEN - JURNAL EKONOMI DAN BISNIS GERVASI: Jurnal Pengabdian kepada Masyarakat Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis International Journal of Multidisciplinary: Applied Business and Education Research Jurnal Kedaymas Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi Manajemen Akuntansi Jurnal Pengabdian Masyarakat Paguntaka Mopolayio : Jurnal Pengabdian Ekonomi
Diyah Pujiati
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Social Sciences Other

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FENOMENA TAX MORALE PADA UMKM DAN FAKTOR YANG MEMPENGARUHI Icha Erika Wati; Diyah Pujiati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5321

Abstract

UMKM memiliki peran yang signifikan dalam perekonomian saat ini, berkontribusi terhadap penciptaan lapangan kerja dan pertumbuhan ekonomi lokal. Penelitian ini bertujuan untuk menjelaskan fenomena tax morale di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM), serta menganalisis faktor-faktor yang mempengaruhinya. Faktor-faktor tersebut meliputi keadilan sistem pajak, kepercayaan kepada pemerintah, tarif pajak, dan literasi digital. Metode yang digunakan adalah pendekatan kuantitatif dengan pengumpulan data melalui kuesioner yang disebarkan kepada 100 responden pelaku UMKM yang berada di Surabaya Barat, khususnya di Kecamatan Sukomanunggal sebagai sampel penelitian. Analisis data dilakukan menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa kepercayaan kepada pemerintah, tarif pajak, dan literasi digital memiliki pengaruh positif terhadap tax morale, sedangkan keadilan sistem pajak tidak menunjukkan pengaruh. Temuan ini menekankan perlunya peningkatan kepercayaan publik terhadap pemerintah dan penetapan tarif pajak yang adil untuk mendorong tingkat moralitas pajak di kalangan UMKM. Penelitian ini diharapkan dapat memberikan wawasan bagi pengembangan kebijakan perpajakan yang lebih efektif dan inklusif untuk sektor UMKM.
Determinants of Firm Value in Indonesia: Financial Factors or Non Finan-cial Factors? Pujiati, Diyah; Averina, Maria
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 3 No. 2 (2022): International Journal of Multidisciplinary: Applied Business and Education Rese
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.03.02.04

Abstract

Firm value plays an important role for public companies because it can affect investor perceptions. The company is always trying to improve the quality of the company to be able to compete in the capital market to attract investors. The success of the company can only be achieved through good company management, improving company performance, so that in the end it can increase company value. This study aims to examine the factors that affect firm value in Indonesia. The factors used in this study are corporate social responsibility, environmental disclosure, ownership concentration, and earnings quality. The research sample is manufacturing companies on The Indonesia Stock Exchange with a research period of 2017-2019. The research sample consists of 127 observations. Data were analyzed using linear regression. The results of this study show that corporate social responsibility, environmental disclosure, and ownership concentration affected firm value, while earnings quality did not affect a firm's value in Indonesia. This study implies that non-financial factors determine to firm's value more than financial factors.
THE MODERATING ROLE OF HERDING BEHAVIOR IN INVESTMENT DECISION-MAKING Pujiati, Diyah
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2716

Abstract

The future of Indonesia's financial sector greatly depends on the millennial and Gen Z generations, who currently dominate the country's workforce. The generations that have grown up in the digital era play a crucial role in driving the transformation of Indonesia's financial sector towards a more transparent, efficient, and inclusive era. The research investigates the impact of psychological biases, risk perception, illusion of control, overconfidence, and financial literacy on investment choices made by Generation Z investors living in Surabaya, East Java, Indonesia. Behavioral finance theory is the foundation for this research, explaining how mental errors and emotional components lead investors away from logical financial decisions. The research investigates herding behavior as a factor that strengthens or diminishes the influence of psychological biases. The study employed a structured survey and applied Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine data from 287 participants, revealing that risk perception and illusion of control significantly influenced investment decisions. The effects of overconfidence and financial literacy become significantly moderated by herding behavior. The study reveals complex psychological patterns in young investor behavior and recommends better financial education to help develop rational investment choices.
Softlifting in College: Cheating or Forgiving Irwandi, Soni Agus; Pujiati, Diyah; Nita, Riski Aprilia; Shonhadji, Nanang; Nabilah, Syaifana; Maulana, Hafizd Oktariawan
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3597

Abstract

Softlifting in higher education occurs due to the academic community's requirements and the convenience of accessing and downloading software through internet platforms. This research aims to investigate the impact of ethics sensitivity, moral ethics, perceived risk, perceived benefits, and habit on the intention to engage in softlifting. The study employed quantitative research through distributing questionnaires to accounting students at private universities in Surabaya. Data analysis was conducted using Structural Equation Model Partial Least Square (SEM-PLS). The findings reveal that ethics sensitivity, moral ethics, perceived risk, and habit have a negative and significant influence on the intention to engage in softlifting. On the other hand, perceived benefits have a positive and significant effect on softlifting intention. Incorporating ethical and moral values as research variables is an essential ethical consideration for those involved in software piracy, which adds originality to this study. This research emphasizes the importance of effective socialization and education against using pirated software or engaging in softlifting within the university environment. Furthermore, it underscores the responsibility of university management to provide legal software to students, which serves as a practical contribution to the overall issue.
Co-Authors Africa, Laely Aghe Agus Samekto Averina, Maria Cholis Setiawan Citra Laksmi Ritmaya Delonix Renzina, Yudha Dewi Murdiawati Diah Ekaningtias Hendra Agus Wibowo Heri Supriyanto Icha Erika Wati Irwandi, Sony Agus Joicenda Nahumury Maulana, Hafizd Oktariawan Nabilah, Syaifana Nahumuri, Joicenda Nanang Shonhadji Nita, Riski Aprilia Nurmala Ahmar Pepie Diptyana Septama, Muhammad Soni Agus Irwandi Suci, Nur Supriyati Supriyati Tatik Suryani Winda Dwi Rahmawati