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Linking Cognitive, Moral, and Motivational Factors to Tax Compliance: An MSME Study Based on Self-Determination Theory and the Extended Theory of Planned Behavior Fajriani Azis; Sitti Hasbiah; M. Azwar Haslip; Andi Anggi Kemalasari; Andika Isma; Hajar Dewantara
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 6 No. 3 (2026)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku4986

Abstract

MSME tax compliance plays a strategic role in increasing state revenue, but the low level of compliance requires effective strategies based on internal and external factors of taxpayers. Previous studies tend to focus on sanctions or economic incentives and rarely integrate psychological factors from the Extended Theory of Planned Behavior with motivational factors from Self-Determination Theory to explain MSME tax compliance behavior. This study aims to develop an integrative model that examines the influence of Tax Knowledge, Tax Morale, Tax Fairness and Equity, and Tax Regulations on Tax Compliance through the mediation of Independence, Competence, and Tax Compliance Intention. Using a quantitative cross-sectional design approach to 534 MSME respondents and prospective entrepreneurs in Indonesia and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), the results show that all ETPB constructs have a significant effect on independence and competence, which in turn increases tax compliance intention and has a strong impact on actual compliance. Mediation analysis shows the existence of a multi-layered influence pathway from cognitive factors to compliance behavior through psychological capacity and intention, thus emphasizing the need for multi-layered policy interventions ranging from tax education, internalization of moral values, increasing perceptions of fairness, regulatory clarity, to empowering the independence and competence of MSMEs to build commitment to sustainable tax compliance.
Structural Model of Financial and Digital Literacy in Preventing Online Gambling among Students Sitti Hasbiah; Nurhayani Nurhayani; Ilma Wulansari Hasdiansa; Andika Isma; Hajar Dewantara
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 6 No. 3 (2026)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku4987

Abstract

Financial and digital literacy are essential competencies for college students, enabling them to manage their finances efficiently and avoid engaging in online gambling. Lack of risk awareness and poor self-control can make college students more vulnerable to harmful financial habits. This study explores how financial and digital literacy influence college students' financial behavior, with Financial Stress Reduction (FSR) and Better Self-Control and Budgeting Behavior (BSCB) acting as mediators of Gambling Risk Awareness (AGR) and Gambling Access Resistance (RGA). This study employed a quantitative, cross-sectional approach, surveying 517 students from various academic levels, selected through random sampling. Information was collected through an online survey consisting of 35 questions with a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1.0.3. The results indicate that financial and digital literacy have a substantial impact on FSR and BSCB, fully mediating the relationship between literacy and AGR/RGA. These findings highlight the need to combine literacy programs with methods to manage financial stress and encourage responsible budgeting. Educational institutions are urged to combine literacy initiatives with training in self-control, financial planning, and digital security awareness.
The Role of Ethical and Moral Perception in Linking Shariah-Compliant Investment, Psychosocial Factors, and Behavioral Change toward Online Gambling Masdar Ryketeng; Ilma Wulansari Hasdiansa; Hajar Dewantara; Andika Isma; Mas'ud Mas'ud
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 6 No. 3 (2026)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku4989

Abstract

The rapid expansion of digital technology has created both opportunities and risks for young adults in managing financial behavior, particularly in the context of Shariah-compliant fintech investment and exposure to online gambling. This study aims to develop and empirically test an integrative Shariah-based framework that positions ethical and moral perception (EMP) as a central mediating mechanism linking psychosocial determinants and religious compliance to mental health and behavioral reform following online gambling exposure. A quantitative cross-sectional survey design was employed, involving 562 Muslim youth across six major regions of Indonesia, selected through stratified purposive sampling. Data were collected via an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings revealed that perceived behavioral control, risk preference, and Shariah compliance significantly and positively influenced EMP, whereas fintech self-efficacy demonstrated a negative effect, and subjective norms were not significant. EMP strongly predicted both improved mental health and positive behavioral changes toward avoiding online gambling. Mediation analysis confirmed that EMP mediated most of the hypothesized relationships, underscoring its pivotal role in aligning financial behavior with moral standards. The study contributes theoretically by integrating Islamic finance, behavioral ethics, and mental health recovery, while offering practical implications for policymakers, educators, and fintech developers to embed ethical literacy into financial education and digital platforms. Limitations include the focus on Indonesian students, suggesting the need for broader cross-cultural studies and the exploration of additional psychological variables such as self-control, emotional intelligence, and social support.
My Mosque, My Business Hub: The Mediating Power of Product Innovation in Mosque Based SME Performance Asmayanti Asmayanti; Hajar Dewantara; Andi Reski Nurhikmah; Aminuddin Hamdat; Andika Isma
Fundamental and Applied Management Journal Vol. 4 No. 1 (2026): March
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i1.600

Abstract

This research investigates mosque-based entrepreneurship and the mediating role of product innovation on business performance in Indonesia. The study highlights the significant contribution of entrepreneurship to economic growth, while noting challenges faced by SMEs in Indonesia, such as access to capital and intense competition. The research aims to assess the implementation of mosque-based entrepreneurship and how product innovation can enhance business performance, measured through profitability, productivity, and market share. The quality of service and human resources are also examined for their impact on business performance and product innovation. Data was collected through questionnaires from 425 mosque SMEs in Indonesia and analyzed using Partial Least Square (PLS). The findings show that service quality and human resources positively influence business performance, both directly and through product innovation. This study underscores the importance of innovation in improving competitiveness and the performance of SMEs.
Customer Segmentation with AI-Based Customer Relationship Management for Effective Marketing of Nichoa Chocolate MSMEs Andi Balqis Mutiara Asizah; Valentino Aris; Andika Isma; Masud; Andi Aisyiah Rahmatillah
Indonesian Journal of Enterprise Architecture Vol. 3 No. 1 (2026): Indonesian Journal of Enterprise Architecture
Publisher : Global Research and Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/ijea.v3i1.191

Abstract

This study aims to design and evaluate an AI-integrated Customer Relationship Management (CRM) application to support marketing decision-making at Nichoa Chocolate SMEs. Initial problems include inconsistent customer data recording, transactions that are not yet connected to analytics, limited data dashboards, and the absence of customer segmentation, resulting in marketing strategies that tend to be unsuitable for business needs. The system was developed using a Research and Development approach based on the ADDIE model. The built system integrates transaction data with RFM analysis to generate measurable customer mapping and more targeted marketing strategy recommendations. The analysis results showed that the recency value was dominated by new and nearly lost customer segments, so the recommended strategy emphasised a retention-first approach through the reactivation of passive customers, regular communication, and personalised offers, accompanied by efforts to convert new customers to make repeat purchases. The system evaluation showed that all functional test scenarios were successful, usability was rated as good through demonstrations and interviews, and the application performance was very high. These findings confirm that AI-integrated RFM-based CRM is suitable for strengthening SME marketing in a more targeted and measurable manner.
Digital Entrepreneurship Education and Entrepreneurial Creativity Among Generation Z: The Mediating Roles of Social Media and Entrepreneurial Intuition Andika Isma; Halim Dwi Putra; Maya Sari; Susatyo Adhi Pramono; Betania Kartika Muflih
Pinisi Journal of Entrepreneurship Review Vol. 4 No. 1 (2026): Pinisi Journal of Entrepreneurship Review
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/pjer.v4i1.318

Abstract

Digital entrepreneurship education is considered important for enhancing the entrepreneurial creativity and digital capabilities of Generation Z in promoting entrepreneurial activities through social media platforms. This study aims to analyze the effect of digital entrepreneurship education on the creativity of Generation Z in promoting businesses through social media, with entrepreneurial intuition serving as a mediating variable. This study employed a quantitative research approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) as the analytical technique. Data were collected through questionnaire distribution involving 700 Generation Z respondents in Indonesia. The findings indicate that digital entrepreneurship education, social media utilization, and entrepreneurial intuition have positive and significant effects on entrepreneurial creativity among Generation Z entrepreneurs in promoting businesses through social media. The results also reveal that entrepreneurial intuition and social media play important mediating roles in strengthening the relationship between digital entrepreneurship education and entrepreneurial creativity. These findings suggest that digital entrepreneurship education contributes not only to improving entrepreneurial knowledge but also to strengthening creativity, business intuition, and digital promotional capabilities among young entrepreneurs. Therefore, the development of practical entrepreneurship curricula integrated with social media utilization and entrepreneurial intuition training is essential to support the growth of innovative and competitive young entrepreneurs in the digital era.
Entrepreneurship Education Mediation Model in Students' Entrepreneurial Intention: The Role of Risk Perception, Entrepreneurial Attitude, and Entrepreneurship Training Sitti Hajerah Hasyim; Andika Isma; Agung Muliaman Anas
Pinisi Journal of Entrepreneurship Review Vol. 4 No. 2 (2026): Pinisi Journal of Entrepreneurship Review
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/pjer.v4i2.435

Abstract

Higher education institutions have a strategic role in encouraging entrepreneurial growth by strengthening entrepreneurial intention among students. Entrepreneurship education not only conveys concepts, but also shapes students' perspectives on risk, fosters entrepreneurial attitudes, and strengthens practical readiness through entrepreneurship training. This study aims to analyze the effects of risk perception, entrepreneurial attitude, and entrepreneurship training on students' entrepreneurial intention, with entrepreneurship education as a mediating variable. The study uses a descriptive-explanatory quantitative approach with a population of students from 8 study programs at the Faculty of Economics and Business, Universitas Negeri Makassar. The sample was determined using proportional random sampling, totaling 101 students. The analysis was conducted to test the direct and indirect (mediating) effects among variables in the research model. The results show that risk perception, entrepreneurial attitude, and entrepreneurship training affect entrepreneurial intention both directly and through entrepreneurship education as a mediator. These findings indicate that strengthening the quality of entrepreneurship education is key to optimizing the effects of attitudes, risk perception, and training on students' entrepreneurial intention. Practically, the results can serve as a reference for lecturers and study program managers in designing more applicable entrepreneurship learning that is integrated with training, strengthening managerial skills, marketing, and decision-making based on business evaluation. Future research is recommended to broaden the scope of variables and develop methodological designs so that understanding of the formation of entrepreneurial intention becomes more comprehensive.
Do Family Environment and Entrepreneurship Learning among Students Contribute to Entrepreneurial Interest through Self Efficacy as an Intervening Variable? Andika Isma; M. Yusri; Syamsul Bahri; Indah Wati; Adrie Oktavio
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 6 No. 1: January 2024 - International Journal of Health, Economics, and Social Sciences (IJHESS
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v6i1.4749

Abstract

This study examines the effect of the family environment and entrepreneurship learning on entrepreneurial interest, with self-efficacy as an intervening variable. The method used in this study is a quantitative method. In this study, we also used a survey method with a questionnaire or Koesener as a data collection instrument. The research population consisted of 427 students in the Faculty of Economics and Business majoring in entrepreneurship. The sampling technique used was a proportional random sampling technique, which was calculated using Slovin with a sample size of 84 respondents or 22% of the total population. The research method used in this study was quantitative. This research showed that self-efficacy, family environment, and entrepreneurial learning affect entrepreneurial interest. If students have self-efficacy, a good family environment, and the desire to experience high entrepreneurial learning, this will also increase their interest in entrepreneurship.
The Influence of Entrepreneurship Education and Technopreneurship Literacy on Entrepreneurial Intention with Self-Efficacy as an Intervening Variable in Generation Z Andika Isma; Nur Halim; Andi Anggi Kemalasari; Muhammad Rakib; Hajar Dewantara
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 6 No. 3: July 2024 - International Journal of Health, Economics, and Social Sciences (IJHESS)
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v6i3.5820

Abstract

This research aims to identify whether entrepreneurship education and technopreneurship literacy among students contribute to interest in entrepreneurship through self-efficacy among Generation Z in Makassar City. This research is included in the quantitative research category with a population of 500 Generation Z from Vocational High Schools in Makassar City and a sample of 100 people. Data was collected using questionnaire and documentation techniques. The analysis technique used is path analysis using SPSS software. The research results show that entrepreneurship education and technopreneurship literacy, both directly and indirectly, contribute positively and significantly to interest in entrepreneurship through self-efficacy among Generation Z in Makassar City. Based on the results of this research, entrepreneurship education and technopreneurship literacy are very important to be taught and given to Generation Z, especially in the school environment. This education should not only be taught in one particular department but should be taught in all departments. This is because entrepreneurship education and technopreneurship literacy can increase students' self-efficacy, which in turn can contribute to increasing interest in entrepreneurship among students.
Co-Authors A. Nurul Uswatun Hasanah abu, ilham Achmad Zahruddin Adhelia Dwi Rismawani Risal Adi Isma Adio, Matthew Olufemi Adistia, Ainun Zahra Adit Mohammad Aziz Aditya Alamsyah Syarif Adrie Oktavio Afriza, Lia Agung Muliaman Anas Agung, Eka Adnan Agus Hermawan Agus Syam Ahmad Faris Al Faruq Ahmad Luthfi Ahmad Shofi Mubarok Ahmar, Ansari Saleh Ainun Fadillah Agus Ainun Zahra Adistia Akbar Akbar Akbar Akbar, Muh. Akhmad Affandi Akhmad Ramli Akmal Hidayat Akmal Hidayat Alam, Andi Rifqah Purnama Aldy Kurniawan Muhlis Aldy Kurniawan Muhlis Alfian Pasomba Alfira Alisyahbana, Andi Naila Quin Azisah Alisyahbana, Andi Naila Quin Azsisah Alyah Rahayu Amatullah, Amatullah Aminuddin Hamdat Aminuyati Amiruddin Ananta Tri Mahardika Andi Ahmad Jalal Syamsir Andi Aisyiah Rahmatillah Andi Anggi Kemalasari Andi Anggi Kemalasari Andi Anggi Kemalasari Andi Balqis Mutiara Asizah Andi Fauziah Yahya Andi Hidayatullah Andi Mulyadi Radjab Andi Naila Quin Azisah Aliasyahbana Andi Naila Quin Azisah Alisyahbana Andi Naila Quin Azisah Alisyahbana Andi Naila Quin Azisah Alisyahbana Andi Nailah Quin Azisah Alisyahbana Andi Reski Nurhikmah Andi Rifqah Purnama Alam Andi Shelma Putri Azzahra Andri Ardhiyansyah Anhar Januar Malik Annajmi Rauf Annisa Nabilah Hasan Annisa Paramaswary Aslam Aprilia Manda Putri Aprilianti Nirmala S Araz, Rezty Amalia Ardian Isma Ardiansyah Ardiansyah Ardiansyah Ari Purwanti Arief Zikry Arif Setiawan Syam Arif Setiawan Syam Aris Baharuddin Arnelin Anggraini Arteurt Yoseph Merung Arya Putra Abshari Ashabul Kahfi Ashabul Kahfi Ashabul Kahfi, Ashabul Asham Bin Jamaluddin Asis Nojeng Aslam, Annisa Paramaswary Asmayanti Asmayanti Asmayanti ASMAYANTI, ASMAYANTI Asri Ismail Asriadi Asriadi Asriadi Asriadi Asriayani Asriayani Asriayani Aswan Isma Atirah Awalia, Andi Dio Nurul Awaliah Fitri Nur Ananda Ayu Hasra Nurfaiza Azis, Fajriani Azzahra, Andi Shelma Putri Bakri, Asri Ady Bakry Bakry Bakry Balo, Maulana Rumi Irwan Basri Bado, Basri Betania Kartika Muflih Betania Kartika Muflih Betania Kartika Muflih Dary Mochamad Rifqie Dary Mochamad Rifqie Della Fadhilatunisa Devi Miftahul Jannah Dewi Fatmarani Surianto Dian Arishandy Imansyah Dian Arishandy Imansyah Diarra, Salim Dimas Prayoga Dindin Abidin Dito Anurogo Dzakiyyah Alfaaizah Eko Sudarmanto Eliagus Telaumbanua Eliana Eliana Eliana Eliana Elma Nurjannah ER. UMMI KALSUM Eri Mardiani Ernawati Ab Erwin Erwin Erwin Erwin Eva Yuniarti Utami Eva Yuniarti Utami Fachry Abda El Rahman Fadhlirrahman Baso Fajriani Azis Fajriani Azis Fajriani Azis Farah Ivana Fardan, Muhammad Fardhani, Muhammad Faris Faruq, Ahmad Faris Al Fasiha Fasiha Fasiha Faslul Rahman Fathiah Fatimah Nur Arifah Fatimah Zahra Fatma Sarie Fatma Sarie Fatmawati, Fatmawati Fauziah Rahmasari Fiskia Rera Baharuddin Fitra Ramadani Fitrianti, Retno Gusti Ayu Sri Adinda Prameswari Hajar Dewantara Hajar Dewantara Hajar Dewantara Halek Mu'min Haliana Halim Halim, Nur Hamdan Juhannis Hamdan, Muhammad Nurfaizy Hapsari Widayani Hapsari Widayani Hartono Hartono Hartono Hasisa Haruna Hasisa Haruna Hasyim, Sitti Hajerah Hermaliah Hasanah Putri Herni Ramayanti Hidayat M., Wahyu I Nyoman Siryayasa Ibrahim Al khalil Ibrani, Juan Veron ilham abu Ilham Abu Ilma Wulansari Hasdiansa Imansyah, Dian Arishandy Ina Septiani Inanna Indah Merakati Indah Wati Indra Kesuma Intan Aulia Intan Novia Astuti Iradat Rayhan Sofyan Irfan, A. Muh. Irwan Suryadi Irwan Suryadi Irwandi Irwandi Sihombing Iwan Harsono Jannah, Devi Miftahul Jasruddin Daud Malago Jatmiko Wahyu Nugroho Joshua Juan Veron Ibrani Juan Veron Ibrani Judijanto, Loso Juharman, Muh. Karangan, Winda Kemalasari, Andi Anggi Khusnul Khatimah Kushariyadi Kushariyadi Kushariyadi Kushariyadi Loso Judijanto M. Azwar Haslip M. Gilang Ramadhan M. Ilham Nur M. Miftach Fakhri M. Yusri Machsunah, Yayuk Chayatun Mahmudatus Sholihah Maizul Rahmizal Majid, Asmarani Marhawati Maryam Salampessy Mas'ud Mas'ud Masdar Ryketeng Masud Maulana Rumi Irwan Balo Maulana Rumi Irwan Balo Maya Sari Melati Suci Melati Suci Miftahul Janna Awaliyah Mihrab Afnanda Monika Sutarsa Mu'min, Halek Mubin, Muh. Ibnu Muflih, Betania Kertika Muh Fadel Mubarak Muh Juharman Muh Taufik Muh Yahya Muh. Abi Faturohman Muh. Ibnu Mubin Muh. Ibnu Mubin Muh. Juharman Muh. Rasbi Muh. Yahya Muh. Yahya Muh. Yahya Muh. Yusuf K Muh. Yusuf Kholiq M Muhammad Alif Leo Muhammad Bitrayoga Muhammad Fajar B Muhammad Fardan Muhammad Faris Fardhani Muhammad Faris Fardhani Muhammad Fikri Aqil Muhammad Ikhwan Rauf Muhammad Ikhwan Rauf Muhammad Jufri Muhammad Jufri Muhammad Jufri Muhammad Muhammad Muhammad Muhammad Muhammad Nur Alam Muhajir Muhammad Nurfaizy Hamdan Muhammad Rahmattullah Muhammad Rakib Muhammad Rakib Muhammad Rakib Muhammad Rakib Muhammad Rakib Muhammad Rakib Muhammad Satrio Mubaraq Muhammad Satrio Mubaraq Muhammad Zuhdi Muhammad Zuhdi Muhammad Zuhdi Mutmainnah Nasrullah Nasrullah Nasrullah Nasution, Mohamad Nur Afriliandi Nirmala S., Aprilianti Novia Fitri Ramadani Novita Sari Novita Sari Nur Andini Sudirman Nur Astaman Putra Nur Farah Fajriaty Muchlis Nur Halim Nur Halim Nur Halim Nur Halim Nur Yahya Akhmad Nurafni Oktaviyah Nurdin Nurhayani Nurhayani nurhayani Nurhayani Nurhayani Nurikhlas Noerpa Gunawan Nuril Huda Nurlaila Syarfiah Asfo Nurlaila Syarfiah Asfo Nurrahmah Agusnaya Nurul Aditya Pratiwi Nurul Afiqah Annas Nurul Aulia Mentari NURUL AZIZAH Nurul Azizah Nurul Azizah Nurul Azizah Nurul Fadhilah Nurul Fadilah Aswar Nurul Fadilah Aswar Nurul Fathiah Annisa D Nurul Husna Nurul Husna Nurul Mufida Nurzabrina Anugrani Oky Nur Pratiwi Johansyah Pada, Andi Tenri Paramita, A. Jamiati Poerwanto, Bobby Pramudya Asoka Syukur Putra, Halim Dwi Putri Nanda Sari Putri Nirmala Putri Nirmala Rachmawati Kadir Raden Mohamad Herdian Bhakti Radha Hasda Halfis Raharimalala, Soussou Rahayu, Alyah Rahayu, Widuri Rahmat Hidayat Rahmatullah Rahmawati Rahmawati Rahmawati, Rahmawati Ramadani, Fitra Ratna Dewi Rauf, Annajmi Rauf, Muhammad Ikhwan Regina Rendy. C. E. Pesiwarissa Ririn Mardhani Syakur Riska Aisyah Nurjanna Rizka Aisyah Nurjannah Roinah Roinah Roman Febrian Dasmasela Rosidah Rosidah Rosidah Rosidah Rosidah Rudi Kurniawan Rudi Kurniawan Rusni Andriani Ryketeng, Masdar sa Diarra Salim Diarra Salim Diarra Salim Diarra Setialaksana, Wirawan - Sigit Sahalik Rahman Sigit Sahalik Rahman Sisca Cletus Lamatokan Sisca Mediyanti Siska Yulia Defitri Siti Nuridah Sitti Hajerah Hasyim Sitti Hajerah Hasyim Sitti Hasbiah Sitti Hasbiah Slamet Riyadi Soni Suardi Soussou Raharimalala Soussou Raharimalala Soussou Raharimalala Soussou Raharimalala Soussou Raharimalala Sri Undai Nurbayani Sri Yuniarti Sucipto, Kiki Resky Ramdhani Suharto SUHARTO Sulfa Inriani Sumarsih . . Sumiati Tahir Suni, Muhadjir Susatyo Adhi Pramono, Susatyo Adhi Syafrida Damanik Syam, Agus Syamril, Syamril Syamsul Bahri Syarief, Rahmat Ummul Khaerani Utami, Eva Yuniarti Valentino Aris Widuri Rahayu Widuri Rahayu Windarsari, Wiwin Riski Windasari, Wiwin Riski Yasrul Yulia Novita Yunita Alfira Liadi Zulham Zulham Zulkifli Zulkifli Zulkifli Zulkifli