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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Competitive Jurnal Akuntansi dan Keuangan Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Jurnal Ilmiah Manajemen Ubhara Patria : Jurnal Pengabdian Kepada Masyarakat International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) JAKPI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Pada Masyarakat Jurnal Akuntansi
Elyzabet Indrawati Marpaung
Program Studi Akuntansi, Universitas Kristen Maranatha
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Journal : JAKPI

 1 
ANALYSIS OF INTEREST IN INVESTING WITH FINANCIAL LITERACY AS MODERATOR: THEORY OF PLANNED BEHAVIOR APPROACH Lingga, Ita Salsalina; Marpaung, Elyzabet Indrawati; Thedya, Ranesya
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4934

Abstract

The capital market is currently an attractive option for investors, including millennials. The rapid advancement of technology had an impact on increasing the interest of the millennial generation to invest because it is easier to do. Success in investing is one of them determined by financial literacy. The latest data explains the change in the type of securities investors dominated by millennials and Gen Z. This news is clear evidence of a shift in mindset from millennials. The question of how is the behavior of millennials relating to investment and are they equipped with adequate financial literacy has encouraged the development of research using the theory of planned behavior in order to prove that interest in investing is determined by behavioral factors and strengthened by financial literacy as moderator. The selection of the research sample was focused on students of Accounting Program at Maranatha. The data analysis was carried out using SEM PLS as a method of choice. The processed data produce evidence that interest in investing is positively determined by behavioral factors including attitudes, subjective norms and perceived behavioral control. On the other hand, the interaction of behavioral factors on investment interest has not been proven to be strengthened by financial literacy.
GREEN INNOVATION, SUSTAINABLE COMPETITIVE ADVANTAGE DAN SUSTAINABILITY PERFORMANCE Marpaung, Elyzabet Indrawati; Setiana, Sinta; Wijaya, Anggela -
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4627

Abstract

ABSTRACT Today companies must be environmentally responsible to contribute to social welfare and achieve levels of competitiveness and financial success.This research aims to test whether green innovation has an effect on sustainable competitive advantage, whether sustainable competitive advantage has an effect on sustainability performance, whether green innovation has an effect on sustainability performance, and whether sustainable competitive advantage can mediate the effect of green innovation on sustainability performance. This research uses research methods with quantitative design and survey methods. Respondents in this research were employees of companies in Indonesia in the raw goods, industrial, primary consumer goods, non-primary consumer goods and health sectors who had work experience of more than 3 years. Data were analyzed using Structural Equation Modeling (SEM) with the alternative partial least squares method as a tool to help draw conclusions. The research results show that green innovation has a positive effect on sustainable competitive advantage, sustainable competitive advantage and green innovation have a positive effect on sustainability performance, and sustainable competitive advantage can mediate the effect of green innovation on sustainability performance, so it can be concluded that the type of mediation in this research is partial mediation.Keywords: Green Innovation, Sustainable Competitive Advantage, Sustainability Performance
PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA Valeria, Valeria; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4759

Abstract

Companies need to publish financial reports to inform the financial performance of the company user to the financial report. Companies are likely to manipulate information in their financial reports to attract investors. The company's actual financial performance is reflected in the quality of its earnings. Good earnings quality indicates that the company's profitability is factual and consistent so that investors can trust it. This study aims to examine the effect of leverage, liquidity, company size and investment opportunity set on the quality of the company's earnings. The population in this study were companies in the raw materials, industry, primary and non-primary consumer, and health sectors listed on the Indonesia Stock Exchange during the 2019–2023 period. Sampling in this study used a purposive sampling technique, where samples were taken from a population that met certain criteria. The number of samples in this study that met the criteria was 86 samples from 134 observation samples. Multiple linear regression models were used to analyze the data in this study. The results of this study prove that the leverage variable does not have a significant effect on earnings quality. Meanwhile, the variables liquidity, company size, investment opportunity set, and growth have a significant effect on earnings quality. This research contributes to the development of literature on the topic of earnings quality and provides input to users of corporate financial reports and corporate management to assess or maximize their earnings quality.  
PENGARUH MANAGERIAL ABILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Tjahyadi, Levina; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4643

Abstract

Tax aggressiveness is an activity that carried out to reduce a company’s tax profits which can be done through tax avoidance and tax evasion. The purpose of this study is to conduct testing and analysis that discusses the effect of managerial ability, profitability and leverage on tax aggressiveness. This research utilizes secondary data obtained from the official website of the sample company. This research uses purposive sampling technique. The sample in this study is 27 energy sector companies. The data analysis method used is SPSS. The results show that managerial ability has no effect on tax aggressiveness. It was also found that profitability has a positive influence on tax aggressiveness. In addition, it was found that leverage has a negative influence on tax aggressiveness. 
DAYA TARIK PROFESI AUDIT PADA GENERASI Z Santoso, Stefanie Kristiana; Nainggolan, Tiurma; Tjun Tjun, Lauw; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5187

Abstract

The purpose of this study is to determine the interest of Generation Z students in the auditing profession. A quantitative approach was conducted using a survey method through the distribution of a questionnaire based on Google Forms to undergraduate and postgraduate accounting students at universities in the city of Bandung. The study applied purposive sampling and analyzed the data using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that financial rewards, motivation, and self-efficacy have a positive influence on students' interest in pursuing an audit profession. These findings provide insights into the factors that may impact Generation Z students' career choices regarding the audit profession in the future. Penelitian ini bertujuan untuk mengetahui minat mahasiswa generasi Z terhadap profesi audit. Pendekatan yang dilakukan melalui metode survei dengan penyebaran kuisioner berbasis google form kepada mahasiswa bidang akuntansi pada Universitas di Kota Bandung. Metode  purposive sampling digunakan dalam pengambilan data, kemudian dianalisa menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan penghargaan keuangan, motivasi, dan efikasi diri positif berpengaruh terhadap minat mahasiswa dalam memilih profesi audit. Temuan ini memberikan wawasan tentang faktor-faktor yang dapat mempengaruhi keputusan karir mahasiswa generasi Z dalam memilih profesi audit di masa depan. 
PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Gultom, Ester Febriana; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5091

Abstract

Tujuan dari penelitian ini adalah untuk menguji dampak beban pajak tangguhan dan perencanaan pajak pada metode manajemen laba. Data yang digunakan merupakan informasi tambahan yang diperoleh dari situs web Bursa Efek Indonesia (BEI). Pendekatan yang dilakukan dalam penelitian ini adalah analisis regresi menggunakan model linier berganda, yang dilakukan dengan menggunakan program SPSS 26. Populasi penelitian ini mencakup bisnis di industri konsumsi primer yang terdaftar di BEI pada tahun 2021–2023. Spesimen yang diambil 139 sampel seluruhnya. Pengumpulan data dilakukan dengan pendekatan Purposive sampling adalah proses pemilihan sampel berdasarkan standar yang telah ditentukan. telah ditentukan sebelumnya. Hasil penelitian menemukan beban pajak tangguhan tidak memengaruhi praktik manajemen pendapatan, sementara persiapan pajak memiliki pengaruh positif terhadap manajemen laba.
PENGARUH LITERASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MEDIASI KESADARAN PAJAK Hadinata, Andre; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5580

Abstract

Taxpayer compliance remains a problem in the Indonesian tax system, despite the increasing trend in annual tax return reporting. This low level of compliance is influenced by several variables, including tax literacy and tax awareness. The focus of this study is to determine the impact of tax literacy on taxpayer compliance, with tax awareness as a mediating factor. This study was conducted using quantitative methods with a descriptive-causal approach. The snowball sampling method was used to draw a sample, with 100 individual taxpayers as respondents. Data collection was conducted through questionnaires using Google Forms, and the data were analyzed using structural equation modeling with the alternative partial least squares method. The results of the study indicate that: (1) Tax literacy increases tax awareness, (2) Tax awareness increases taxpayer compliance, (3) Tax literacy increases individual taxpayer compliance, and (4) This study shows that tax awareness can mediate the effect of tax literacy on individual taxpayer tax compliance. This indicates that tax literacy directly and indirectly influences individual tax compliance. The implications of this study are expected to enable tax authorities to develop effective and sustainable tax education strategies.  Kepatuhan wajib pajak masih menjadi masalah dalam sistem perpajakan di negara Indonesia, meskipun tren pelaporan SPT tahunan terus meningkat. Rendahnya kepatuhan ini dipengaruhi oleh sejumlah variabel, termasuk literasi pajak dan tingkat kesadaran pajak. Fokus studi ini adalah untuk mengetahui dampak literasi pajak pada kepatuhan wajib pajak, dengan kesadaran pajak sebagai faktor mediasi. Studi ini dilakukan dengan menggunakan metode kuantitatif dengan pendekatan deskriptif-kausal. Metode snowball sampling digunakan untuk mengambil sampel, dengan responden sebanyak 100 orang yang merupakan wajib pajak orang pribadi. Pengumpulan data dilakukan melalui penyebaran kuesioner menggunakan google form, dan data dianalisis menggunakan structural equation modelling dengan metode alternatif partial least square. Hasil penelitian menunjukkan bahwa: (1) Literasi pajak meningkatkan kesadaran pajak, (2) Kesadaran pajak meningkatkan kepatuhan wajib pajak, (3) Literasi pajak meningkatkan kepatuhan wajib pajak orang pribadi, dan (4) Studi ini menunjukkan bahwa kesadaran  pajak mampu memediasi efek literasi  pajak pada kepatuhan pajak wajib orang pribadi. Ini menunjukkan  literasi  pajak memengaruhi kepatuhan pajak orang pribadi secara langsung dan tidak langsung. Implikasi dalam penelitian ini diharapkan otoritas pajak dapat membuat strategi edukasi perpajakan yang efektif dan berkelanjutan
Co-Authors Aurora Angela Christine Dwi Karya Susilawati Dwistia , Reynald Emmanuel Eddy, Endah Purnama Sari Enrico Goiyardi Erna Erna Ethelind, Euclea Theda Graciella Odilia Hendrawan Gultom, Ester Febriana Gunawan, Samuel Octavianus Hadinata, Andre Hanny Hanny Herman Kambono Ita Salsalina Lingga Johanes, Kristallisya Alexandra Lauw Tjun Tjun Lidya Agustina Lidya Agustina Manullang, Agnes Theresia Nafi, Priscillia Octaviana Nainggolan, Tiurma Nunik Lestari Dewi Oktavianti Oktavianti Oktavianti Oktavianti Prayogo, Enny Rapina . Santoso, Stefanie Kristiana SETIN, SETIN Sinta Setiana Surifran, Vicky Putra Thedya, Ranesya Titik Aryati Tjahyadi, Levina Tjun , Lauw Tjun Valeria, Valeria Vinny Stephanie Hidayat Widjaja, Kanisius Kevin Wijaya, Anggela - Yenni Carolina Yvonne Augustine