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All Journal Jurnal Ilmiah Akuntansi Peradaban Jurnal Literasi Akuntansi Economics and Business Journal Jurnal Riset Manajemen dan Akuntansi IJEMA
Muslimin
Universitas Pembangunan Nasional Veteran Jawa Timur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences

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BEHAVIORAL INTENTION TO USE E-WALLET DANA AS DIGITAL PAYMENT DURING THE COVID-19 PANDEMIC Titahayu Ramadhanti Agus Sutjahjono; Muslimin
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i1.28570

Abstract

This study aims to determine and examine empirically Perceived Easy of Use, Perceived Usefulness, Perceived Risk, and Service Feature against Behavioral Intention to Use E-Wallet DANA During The Covid-19 Pandemi. The object of this research is active users E-Wallet DANA in Indonesia with certain criteria. The Sampling technique using Slovin formula so that it can be obtained 100 respondents from total population of 50 million users.Data analysis in this study through the Partial Least Square (PLS) approach with the SmartPLS 2.0 M3. The Study’s result showed that Perceived Easy of Use, Perceived Usefulness, Service Feature has been proven to have a positive and significant effect on Behavioral Intention to Use E-Wallet DANA, and Perceived Risk has been proven positive and not significant effect on Behavioral Intention to Use E-Wallet DANA. Keywords : Perceived Easy of Use, Perceived Usefulness, Service Feature, Perceived Risk, Behavioral Intention to Use
Penerapan Pembukuan Pembayaran Tunai dalam Meningkatkan Akurasi Pencatatan Keuangan PT ABC Arofi Rahmah Ariza; Muslimin
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 3 (2026): IJEMA - Maret 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Proses pembukuan merupakan praktek pencatatan akuntansi yang datanya berkaitan dengan perusahaan. Sistem pembayaran tunai adalah alat yang menggunakan uang koin dan uang kertas untuk melakukan transaksi secara langsung. Permasalahan yang diangkat berkaitan dengan resiko kesalahan pemberian nomor buku kasir dalam pembayaran tunai. Penelitian ini menggunakan metodologi studi kasus dan pendekatan kualitatif deskriptif. Pengamatan langsung dan wawancara langsung digunakan untuk mengumpulkan data, termasuk data transaksi yang dimasukkan ke dalam sistem IM4 dan Bukti Pembayaran Tunai/Bank (BPgKB) O-15. Temuan menunjukkan bahwa PT ABC menerapkan pembukuan pembayaran tunai dengan menghubungkan dokumen BPgKB O-15 dengan sistem IM4, memungkinkan pelacakan administratif dan sistematis atas transaksi. Pemberian nomor buku dan pencocokan dokumen serta sistem membantu meningkatkan akurasi catatan keuangan. Namun, beberapa hambatan teridentifikasi, seperti nomor buku ganda dan akses sistem IM4 yang terbatas akibat gangguan jaringan. Penelitian ini menyimpulkan bahwa penerapan pembukuan pembayaran tunai pada PT ABC telah mendukung akurasi pencatatan keuangan.
Analisis Faktor yang Berpengaruh dalam Pengambilan Keputusan Investasi pada Mahasiswa Akuntansi UPN “Veteran” Jawa Timur Devina Setya Vanessa; Muslimin
Jurnal Literasi Akuntansi Vol 6 No 1 (2026): Maret 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i1.201

Abstract

Purpose: This study aims to test data and prove the influence of mental accounting, financial literacy, and risk perception on investment decisions of accounting students at the Universitas Pembangunan Nasional "Veteran" Jawa Timur. Method: This research is a research that uses a quantitative approach. The population of this study was accounting students at the National Development University "Veteran" East Java, graduating from the 2020-2023 intake. A sample size of 92 students was used. Sampling was conducted using a random sampling technique calculated using the Slovin formula. Data collection involved an online questionnaire. Data analysis used the PLS-SEM method with SmartPLS 4.0 software. Finding: The research results show that financial literacy and risk perception have a positive influence on investment decisions. Meanwhile, mental accounting has no positive effect on investment decisions. Novelty: The respondents of this study took accounting students as an update of previous research considering the urgency of accounting students inseparable from the world of finance, investment, and its risks.
Pengaruh Penggunaan QRIS, Kemudahan Transaksi, dan Volume Transaksi Terhadap Peningkatan Penjualan Umkm di Surabaya Fanny Ananda Pratiwi; Muslimin
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.322

Abstract

Purpose: This study aims to analyze the effect of QRIS usage, transaction convenience, and transaction volume on increasing MSME sales in Surabaya. Method: This study employed a quantitative approach using primary data collected through questionnaires distributed to MSMEs registered as E-PEKEN partners in Surabaya. The population consisted of 3,427 MSMEs registered in the E-PEKEN program as of December 2025. The sampling technique used was purposive sampling with specific criteria, resulting in 126 respondents. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. Finding: The results indicate that QRIS usage, transaction convenience, and transaction volume have a positive and significant effect on increasing MSME sales in Surabaya. QRIS usage was found to have the strongest influence on sales improvement, followed by transaction volume and transaction convenience. The findings suggest that the adoption of digital payment systems contributes to business growth by improving transaction efficiency, customer convenience, and sales performance. Novelty: This study contributes to the existing literature by examining the simultaneous effects of QRIS usage, transaction convenience, and transaction volume on MSME sales improvement within the context of E-PEKEN partner MSMEs in Surabaya. Unlike previous studies that mainly focused on income or financial performance, this research specifically investigates sales improvement as the main outcome of digital payment adoption.
Determinants of Microenterprise Performance in Surabaya: The Role of Financial Capability, Intellectual Capital, and Digital Payment Rio Adika Putra; Muslimin
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.469

Abstract

This study aims to examine and analyze the effects of financial capability, intellectual capital, and digital payment on the performance of microenterprises in Surabaya City. The study employed a quantitative approach using primary data collected through questionnaires distributed to microenterprise owners operating in the Culinary Tourism Centers (Sentra Wisata Kuliner) of Surabaya. The study population consisted of 1,154 microenterprise owners. Based on the Yamane formula, the minimum required sample size was 174 respondents; however 182 valid respondents were successfully obtained through a cluster random sampling technique and included in the analysis. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS version 4 software. The results indicate that financial capability, intellectual capital, and digital payment have positive and significant effects on microenterprise performance in Surabaya. These findings suggest that the ability of business owners to manage financial resources, leverage intellectual resources, and utilize digital payment systems plays a crucial role in improving business performance. Enhanced financial capability enables entrepreneurs to make more effective financial decisions, while the utilization of intellectual capital supports more efficient business management. Furthermore, the use of digital payment systems provides greater convenience and efficiency in business transactions.
Peran Ekualisasi PPh 21 dalam Mendeteksi Potensi Ketidaksesuaian Pelaporan Pajak Badan Denna Dharmayanti; Muslimin
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v6i2.7384

Abstract

This study is motivated by the importance of maintaining consistency between tax records and financial data as part of the implementation of the self-assessment system. Inconsistencies among tax-related documents may expose companies to administrative risks and increased scrutiny from tax authorities if they are not identified at an early stage. Therefore, this study aims to examine the application of PPh Article 21 equalization in identifying reporting discrepancies, analyze the factors contributing to such differences, and evaluate the role of equalization as a tool for mitigating tax risks. The study employs a qualitative approach using a case study method at PT XYZ. Data were obtained from the company's tax and financial documents, including Monthly PPh Article 21 for the January–December 2025 period, payroll recapitulations, equalization working papers, and financial statements. The analysis was conducted through a process of identifying, reconciling, and evaluating relevant data. The findings reveal discrepancies between tax reporting data and financial records, primarily caused by the treatment of non-taxable Article 21 income components and administrative errors in determining employees’ non-taxable income status. After adjustments and corrections were made, all data were successfully reconciled, resulting in no remaining differences in the equalization results. These findings indicate that equalization can serve as an effective internal control mechanism to detect potential reporting errors at an early stage and assist companies in minimizing the risk of fiscal corrections, requests for clarification from tax authorities, and other tax-related sanctions.
Co-Authors Arofi Rahmah Ariza Denna Dharmayanti Devina Setya Vanessa Fanny Ananda Pratiwi Rio Adika Putra Titahayu Ramadhanti Agus Sutjahjono