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All Journal PROSIDING : Seminar Nasional Fisika dan Pendidikan Fisika Jurnal Aplikasi Bisnis Journal of Contemporary Accounting Holistika : Jurnal Ilmiah PGSD Proceeding of National Conference on Accounting & Finance Riset Pendidikan Bahasa dan Sastra Indonesia (Repetisi) Rahmatan Lil’alamin Journal of Community Services (RLA) Prosiding Seminar Nasional Pendidikan, Bahasa, Sastra, Seni, dan Budaya Jurnal Ilmiah Sultan Agung Jurnal Riset Akuntansi Scientica: Jurnal Ilmiah Sains dan Teknologi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Pustaka Indonesia
Isti Rahayu
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences Other

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Journal : Journal of Contemporary Accounting

 1 
Do dissemination and risks increase the willingness to disclose assets? Rahayu, Isti; Ruhin, Shofi Yasmina
Journal of Contemporary Accounting Volume 1 Issue 3, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss3.art2

Abstract

This research aims to find out the influence of taxpayers’ knowledge on the willingness to disclose assets strengthened by dissemination and risks of sanction impositions. The research sample is the taxpayers listed in the tax office. A total sample of 103 taxpayers was taken using convenience sampling method. Tests were carried out using moderated regression analysis. The research findings reveal that taxpayers’ knowledge has a positive influence on the willingness to disclose assets, the risks of sanction impositions moderate the influence of taxpayers’ knowledge on the willingness to disclose assets, while dissemination does not moderate the influence of taxpayers’ knowledge on the willingness to disclose assets. Therefore, an increase in taxpayers’ knowledge is needed, primarily on tax sanctions as it is evident to strengthen the influence of taxpayers’ knowledge on the willingness to disclose assets.
Determinants of the intention to continue using e–wallet during the covid–19 pandemic Rahayu, Isti; Prasetyatama, Galang
Journal of Contemporary Accounting Volume 3 Issue 2, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss2.art1

Abstract

Information technology has grown rapidly; one of the industry’s products in the trend in Indonesia is e-wallet, such as OVO and DANA. This research study aims to find out the empirical evidences regarding the perceived risks, reputations, service features, and promotions on the intention to use e-wallet with experiences as the moderating variable. The data used in this research is primary data obtained from online questionnaire sent to 160 respondents – university students in the Special Region of Yogyakarta Indonesia, selected by using purposive sampling method. Data analysis is carried out using multiple regression. The research findings reveal that reputations and service features have a positive and significant influence on the intention to use e-wallet, while perceived risks and promotions do not influence the intention to use e-wallet. Furthermore, experiences do not influence of perceived risks, reputations, service features, and promotions on the intention to use e-wallet.
Co-Authors Adinda Edita Putri Prabowo Aditama, Yusuf Abdila Yoga Albertus Purwaka Alifiah Nurachmana Anggraeni, Septhia Dwi Ataina Hudayati Ayu Chairina Laksmi, Ayu Chairina Cahyawati, Noor Endah Chaterine Valentina Silalahi Dianastiti, Firstya Evi Dyah Ayu Noor Kharisma Hana Pertiwi Heny Friantary Indah Setyorini Indra Perdana KHOIRUL ANWAR Lazarus Linarto Linggua Sanjaya Usop Marfuah Meidawati, Neni Meutia Bestannisa Widyazzahra Misnawati Misnawati Muhammad Hadyan Fariz Ahnaf Mursia Ekawati Noor Endah Cahyawati Nur Amalia Ramadhan Nustini, Yuni Patrisia Cuesdeyeni Paul Diman Petrus Poerwadi Prabowo, Hendi Yogi Prasetyatama, Galang Primanita Setyono Rahel Julia Andina Redita Oksadila Reni Yendrawati Rizki Restuwardani Ruhin, Shofi Yasmina Safitri, Ninda Dwi Setyono, Primanita Sukarmin Syarifah Syarifah, Syarifah Trimo Trimo Ulfa Zahria Ashari Vebbi Andra