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All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Dimensi Jurnal Teknik Industri : Jurnal Hasil Penelitian dan Karya Ilmiah dalam Bidang Teknik Industri PRIVE: Jurnal Riset Akuntansi dan Keuangan Majalah Ekonomi Jambura Economic Education Journal Jurnal Analisa Akuntansi dan Perpajakan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat To Maega: Jurnal Pengabdian Masyarakat Nusantara Science and Technology Proceedings Jurnal Revenue : Jurnal Ilmiah Akuntansi Forum Bisnis dan Kewirausahaan Jurnal Abdi Masyarakat Indonesia Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Behavioral Accounting Journal Jurnal Akuntansi AKTIVA Journal of Indonesian Management Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Bakti Sekawan : Jurnal Pengabdian Masyarakat Estungkara: Jurnal Pengabdian Pendidikan Sejarah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Avi Sunani
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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Dampak Penerapan Perubahan Tarif PPN Menurut UU HPP No. 7 Tahun 2021 pada PT. POV Alya Safira, Miya; Sunani, Avi
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 2 (2024): : September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i2.3414

Abstract

Tax regulations in Indonesia have undergone many changes by harmonizing tax regulations with the hope of increasing stable and balanced economic growth and recovery after covid-19 by increasing the VAT rate to 11% as regulated in the HP law number 7 of 2021.The purpose of this study is to determine the possible impact on PT POV related to the change in Value Added Tax rate. The qualitative method is the method that has been applied to conduct this research, which uses a descriptive approach by explaining a phenomenon that occurs and describing events in the field. Data collection techniques are obtained through interviews and documentation. The results of this study indicate that changes in the amount of VAT rates cause adjustments to the system by KJA in managing VAT at PT POV, namely related to e-invoicing and Microsoft Excel applications. Changes in VAT rates also affect sales made by PT POV which have decreased significantly from the March 2022 tax period before the tax rate has changed to 11%. Researchers provide advice to future researchers to conduct research with a wider object related to the impact of changes in VAT rates.
Analisis Faktor-faktor yang Mempengaruhi Minat Penggunaan Fintech Lending Hatif Haqqi, Muhammad; Sunani, Avi; Suryaningrum, Diah Hari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5401

Abstract

Penelitian ini berupaya menyelidiki unsur-unsur yang memengaruhi minat penggunaan fintech lending dengan menggunakan teori Technology Acceptance Model (TAM), seperti persepsi kemudahan penggunaan, persepsi kegunaan, persepsi risiko, persepsi kepercayaan, persepsi inovasi, dan persepsi kesehatan finansial. Data primer digunakan dalam penelitian kuantitatif ini. Kuesioner digunakan sebagai sarana pengumpulan data dalam penelitian ini. Populasi penelitian ini terdiri dari 11.661.009 entitas, yang semuanya adalah penduduk Jawa Timur dan menggunakan fintech lending. Sampel sebanyak 145 entitas disurvei menggunakan metode purposive sampling. Analisis SEM-PLS dilakukan dengan menggunakan SmartPLS versi 4.0. Temuan penelitian ini menunjukkan bahwa persepsi kemudahan penggunaan, persepsi kegunaan, persepsi kepercayaan, persepsi inovasi, dan persepsi kesehatan finansial berpengaruh terhadap sikap. Sebaliknya persepsi risiko tidak berpengaruh terhadap sikap, serta sikap berpengaruh terhadap minat penggunaan fintech lending. Persepsi kemudahan penggunaan mempengaruhi persepsi kegunaan. Temuan lain sikap dapat memediasi pengaruh persepsi kemudahan penggunaan, persepsi kegunaan, persepsi kepercayaan, persepsi inovasi, dan persepsi kesehatan finansial terhadap minat penggunaan fintech lending.
Co-Authors Africa, Laely Aghe Alya Safira, Miya Arifah Diah Arini A. Purba Arini Anestesia Purba Atriani, Dewi Cahyaningrum, Regita Putri Chairil, Augustin Mustika Christianty, Theressa Marry Dewi Atriani Diah Hari Suryaningrum Dian Nuningrum Adelia Dinda Kharisma Putri Effendi, Moch Bisyri Eliyah Acantha Manapa Sampetoding Elovani, Yunike Christie Esther Sanda Manapa Fahrezi, Ramadhani Anhar Fania Imelda Safitri Fitri, Dita Anggia Lailatul Fulan Yustinne Nadhotul Sufi' Hardiansyah, In Naka Malik Hatif Haqqi, Muhammad Husain, Sabrina W. J. Husain, Sabrina Wardatul Jannah Ika Chandra Lukitasari Kirana, Nanda Wahyu Indah Laili, Mirna Nisfaul Lintang Putri Permatasari Lukitasari, Ika Chandra Masarrah, Syalia Mirna Nisfaul Laili Moch Bisyri Effendi Moch Bisyri Effendi Moch Bisyri Effendi Muh. Syah Arief A. Wijaya Muhammad Muharrom Al Haromainy Muslimin Muslimin Nanda Wahyu Indah Kirana Novitasari, Ani Nurhaflah Soraya Permatasari, Lintang Putri Pitrianti, Siti Prabowo, I Putu Deny Arthawan Sugih Purba, Arini A. Purba, Arini Anestesia Puspitasari, Alifia Putri RM Syah Arief Atmaja Wijaya Romi Ilham Sabrina Gianti Sabrina W. J. Husain Syalia Masarrah Ulfa Puspa W. Widodo Ulfa Puspa Wanti Widodo Ulfa Puspa Wanti Widodo Wahyu Fahrul Ridho Wahyu Indah Kirana, Nanda Wanti, Ulfa Puspa Waskito, Achmad Derajat Widodo, Condro Widodo, Ulfa Puspa W. Wijaya, Muh. Syah Arief A. Yulita Sirinti Pongtambing