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All Journal PRESTASI KEUNIS Accounting Analysis Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) EconBank : Journal Economics and Banking Journal of Islamic Accounting and Finance Research Applied Accounting and Management Review IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita
Mirasanti Wahyuni, Mirasanti
Dosen STIE Bank BPD Jateng
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Reason for The Increase in Digital Gold Investment Preferences Among Semarang City Residents Wijayanti, Yeni; Listyani, Theresia Tyas; Wahyuni, Mirasanti
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 2 (2025): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v4i2.6821

Abstract

The purpose of this study is to analyze the influence of knowledge, trust, motivation, and risk perception on the digital gold investment preferences of the people of Semarang City. The study sample consisted of 137 respondents from diverse demographic backgrounds in Semarang City. The methods used include validity testing, reliability testing, normality testing, classical assumption testing, and multiple linear regression analysis to ensure the accuracy and reliability of the results. The F-test and t-test results show that simultaneously, the variables of knowledge, trust, motivation, and risk perception significantly affect digital gold investment preferences. However, partially only trust and risk perception have a significant positive effect on these preferences. Knowledge has a significant negative effect, while motivation shows no significant influence. These findings indicate that building investor trust and managing risk perception are the key strategies to increase the interest and preference of the community in investing in digital gold. On the other hand, improving knowledge needs to be supported by a more effective educational approach to encourage positive and sustainable investment behavior.
Analysis Of Determinants of Use Core Tax Administration System in 2025 Using the Unified Theory of Acceptance and Use of Technology 2 (Utaut2) Model Al Farizi, Musyafa; Zulaika Putri Rokhimah; Kusuma, Septian Yudha; Wahyuni, Mirasanti; Adhi, Nurseto
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v9i1.y2026.p82-99

Abstract

This study aims to analyze the success of the Core Tax Administration System (CTAS) information system from the taxpayer perspective using the UTAUT 2 model. The success of CTAS is crucial; if this tax service system is inadequate for taxpayers, it can reduce the system's adoption rate. The decline in CTAS use by taxpayers will have an impact on decreasing compliance levels, which will ultimately hinder state revenue receipts from the tax sector. The population in this study is the number of companies in Semarang City registered with the Semarang City Department of Industry and Trade (Disperindag) at the end of 2024, namely 845 companies. This study uses the Slovin sampling formula with a 5% error rate, resulting in a sample size of 271 companies. Therefore, the number of samples used in this study was 271 companies in Semarang City. Data were collected using questionnaires distributed to respondents through direct delivery and social media (Google Form). The results showed that Performance Expectancy, Social Influence, and Perceived Security have a positive and significant effect on Behavioral Intention. Furthermore, Facilitating Conditions and Behavioral Intention also had a positive and significant effect on Use Behavior. However, Effort Expectancy, Hedonic Motivation, and Price Value were not found to have a significant effect on Behavioral Intention.
Co-Authors Adhi, Nurseto Al Farizi, Musyafa Alfaroqi, Irfan Ardian Widiarto Aris Sunindyo, Aris Damayanti, Hamida Dina Yeni Martia Fika Azmi Kodir, Mochammad Abdul Listyani, Theresia Tyas Makom, Maharani Rona Nugroho Heri Pramono Septian Yudha Kusuma Sri Imaningati Ujang Sumarwan Yeni Wijayanti Zulaika Putri Rokhimah