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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura AKRUAL: Jurnal Akuntansi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Akuntansi Iqtishoduna: Jurnal Ekonomi Islam AKURASI: Jurnal Riset Akuntansi dan Keuangan Journal of Economics and Business Aseanomics Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen Devotion: Journal of Research and Community Service Perspektif Akuntansi juremi: jurnal riset ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan PROGRESIF Media Riset Akuntansi Auditing & Informasi Journal of Accounting, Management and Economics Research Journal of Artificial Intelligence and Digital Business Jurnal Manajemen Dan Akuntansi Medan Research of Accounting and Governance Research of Economics and Business Jurnal Akuntansi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Research of Islamic Economics (RIE) Akurasi
Uun Sunarsih
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Akurasi

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Machiavellianism, love of money, religiosity, and tax evasion perception relationship model: a multi-group analysis based on gender Sunarsih, Uun; Nurdiana, Lila
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1452

Abstract

This study explores the relationship between Machiavellianism, love of money, religiosity, and perceptions of tax evasion, specifically focusing on gender differences. Using a convenience sampling method, the study gathered responses from 372 participants in Indonesia. The analysis revealed a significant positive relationship between Machiavellianism and the perception of tax evasion and a notable negative relationship between religiosity and the perception of tax evasion, particularly among men. In contrast, love of money was found to have no significant relationship with perceptions of tax evasion. These findings suggest that individuals with high levels of Machiavellianism tend to have a more favorable view of tax evasion. In contrast, higher levels of religiosity deter such behavior. This study contributes to understanding ethical behavior in the context of taxation. It emphasizes the need for gender-specific educational approaches and interventions to reduce tax evasion. Public interest statements This research examines the factors influencing perceptions of tax evasion, specifically focusing on Machiavellianism, love of money, and religiosity while highlighting gender differences. The findings are intended to inform policymakers and educators, helping to develop targeted interventions and educational programs that promote ethical behavior and tax compliance.
Determinan keputusan Generasi Z dalam investasi Reksa Dana Syariah dengan trust sebagai variabel mediator Sunarsih, Uun; Umaaya, Zainal
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1750

Abstract

This study aims to examine the influence of minimum capital, religiosity, and Islamic financial literacy on the demand for Islamic mutual fund investment with trust as a mediating variable among Generation Z in Indonesia. This study uses a quantitative research type with an associative approach. The population of this study is Generation Z in Indonesia, and the sample was obtained using the Isaac and Michael formula, yielding 405 respondents. The data are primary, and the analysis is performed using CB-SEM. This study shows that minimum capital requirements impact trust, with higher requirements leading to greater public confidence in Islamic investment. Religiosity enhances trust; the more religious a person is, the more they adhere to Islamic principles. Additionally, better Islamic financial literacy increases trust in fundraisers. Trust also influences interest in Islamic mutual fund investments, suggesting emotional factors play a role. Minimum capital and religiosity both affect investment interest, with trust acting as a mediator. Islamic financial literacy significantly shapes investment intentions, again mediated by trust. Public interest statements The findings highlight the importance of trust in boosting investment interest in Islamic mutual funds among Generation Z. Therefore, strategies for literacy education, product transparency, and affordable initial capital are essential.
Co-Authors A.A. Ketut Agung Cahyawan W Ade Refany Oktavia Adie Tirtakusuma Adji, Agung Wastu Aninda Eka Putri Anselmus Rufus Kodu Azhar Dahlifah Dahlifah Dahlifah, Dahlifah David Sri Kuncoro Dede Firmansyah Deni Sulistyo Dika Fuji Okta Edy Sarwono Erita Oktasari Erna Lovita Fajriati, Feti Fanani, Muhammad Iqbal Ferdiansyah, Ferdiyansyah Ferdiyansyah Ferdiansyah Fitriani, Lusiana Gatot Prabantoro Hadiwijayanti , Siti Syarifah Haerani, Nurah Hamidullah, Rizky Eka Hasan Hasan Hasan Hendarto, Deny Tri Hendryadi Hendryadi Heri Heri Hilwani, Aisyah Hotmavica Natalia Hudi, Norman Alam Iswandi Jihan Alfadila Kartika Oktaviani Kirioma, Rosalinda Kuncoro, David Sri Laksono Trisnantoro Lies Zulfiati Lovita, Erna Mansyur, Muhamad Ondoh Meitry Nurachma Wijayantie Moh. Arief Budiman Mustika, Maya N. Nurhikmah Nasution, Nursanita Natalia, Hotmavica Nugroho, Danang Widhi Nurdiana, Lila Nursanita Nursanita Okta, Agatha Danar Kristia Oktavia, Ade Refany Pradilla, Sabhita Aufa Pranggoro, Kukuh Preztika Ayu Ardheta Puput Handayani Puput Handayani, Puput Purbojati, Nurrakhman Rahmat, Nur Rimi Gusliana Mais Rina Marlina Ririn Widyastuti Wulaningsih Rizky Eka Hamidullah Roberto Josua F. Hasibuan Rozan Alkhoiri Saritah, Siti Siti Aisah Rahmah Wati Sitio, Maha Pradana Stalia, Sela Stefani Darmawan Sukamto Sukamto Suryadi, Arief SURYANI Timothy Tanujaya Toto Rusmanto Umaaya, Zainal Wastuaji, Agung