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This Author published in this journals
All Journal Jurnal Ekonomi Manajemen Sistem Informasi Dinasti International Journal of Education Management and Social Science Ranah Research : Journal of Multidisciplinary Research and Development
Merna Surjadi
Universitas Bunda Mulia, Jakarta, Indonesia
Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Faktor Yang Mempengaruhi Minat Mahasiswa Dalam Mata Kuliah Management Accounting Merna Surjadi; Tandry Whittleliang Hakki; Silviana Sagita
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 7 No. 1 (2024): Ranah Research : Journal Of Multidisciplinary Research and Development (Novembe
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v7i1.1094

Abstract

Every prospective student in determining their choice to continue their education in college and choosing a study program is certainly influenced by many factors, both factors from within the individual and factors from outside the individual. In general, every prospective student determines their choice of a study program based on their preferences, interests, talents, or abilities in that field. Because what they choose will determine the next steps in their lives. This study aims to analyze the influence of Emotional Intelligence and Intellectual Intelligence and Student Understanding on Student Interest in Management Accounting Courses. This study uses a quantitative correlational method where sampling is done using the Slovin formula and using purposive sampling techniques and data collection methods through distributing questionnaires. The study uses SPSS 25.00 and hypothesis testing uses Multiple Regression Analysis. This study uses primary data conducted by distributing questionnaires to students in the cities of Jakarta and Bandung. The results of the study indicate that Emotional Anxiety has a significant effect on student interest in management accounting courses, intellectual intelligence has a significant effect on student interest in management accounting courses and student experience does not have a significant effect on student interest in management accounting courses.
Testing of MSME Financial Performance Model in Indonesia with Financial Technology Moderation and Green Innovation Towards Advanced Indonesia Tandry Whittleliang Hakki; Merna Surjadi; Jocelyn Jocelyn
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 1 (2024): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i1.3262

Abstract

Medium enterprises are a fairly important part of the business sector in playing a real role in various economic interests in national development, especially for the creation of businesses and jobs, especially after the Covid-19 pandemic in 2023. This is supported by the Ministry of Tourism and Creative Economy, which was stated by the Minister of Tourism and Creative Economy/Head of the Tourism and Creative Economy Agency, Mr. Sandiaga Salahuddin Uno, who said that tourism and creative economy actors, especially in the MSME sector, must continue to hone their digital technology skills to boost the economy and create jobs. Based on this phenomenon, researchers are interested in researching digital technology and green innovation in the MSME sector in Indonesia. This study aims to analyze the influence of Strategic Management Accounting, MSME Digitalization, and Leadership Quality on MSME Financial Performance. Where in this study, Financial Technology and Green Innovation, which are supporting factors in addition to advances in information technology, are used as moderating variables between the variables: Strategic Management Accounting, MSME Digitalization, and Leadership Quality on MSME Financial Performance. This study uses primary data conducted by distributing questionnaires to Micro, Small, and Medium Enterprises in several major cities in Indonesia, such as the target of this study, namely MSMEs in the cities of Jakarta, Denpasar, Bandung, Surabaya and Medan. The results of the study indicate that MSME Digitalization and Leadership Quality have a significant effect on MSME financial performance, but Strategic Management Accounting does not have a significant effect on MSME financial performance. Financial Technology strengthens the influence of MSME Digitalization and leadership quality on MSME financial performance but Financial Technology does not strengthen Strategic Management Accounting on MSME financial performance. Green innovation strengthens the influence of MSME digitalization on MSME financial performance but Green innovation does not strengthen the influence of Strategic Management Accounting and Leadership Quality on MSME Financial Performance
Tax Awareness, Tax Sanctions, and Tax Evasion: The Role of Tax System Moderation in Indonesia Tandry Whittleliang Hakki; Jobrinson Simanungkalit; Merna Surjadi; Marshia Loanza
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 4 (2026): Jurnal Ekonomi Manajemen Sistem Informasi (Maret - April 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i4.6247

Abstract

The Ministry of Tourism and Creative Economy has set a target to mentor 100 startups through the IndoBisa 2024 program. Young entrepreneurs in the early stages of their businesses need tax education to become compliant taxpayers and avoid engaging in tax evasion. This study aims to analyze the influence of Tax Awareness and Tax Sanctions on young entrepreneurs' intention to evade taxes, as well as to examine the moderating role of the Taxation System. A quantitative approach was employed using primary data collected from members of HIPMI in Jakarta and East Java. The sampling technique used was purposive sampling. Hypotheses were tested using multiple linear regression analysis with the help of SPSS. The results show that: (1) Tax Awareness does not have a significant effect on tax evasion intention; (2) Tax Sanctions have a positive and significant effect on tax evasion intention; (3) the Taxation System does not moderate the relationship between Tax Awareness and tax evasion intention; and (4) the Taxation System strengthens the influence of Tax Sanctions on tax evasion intention.
Co-Authors Jobrinson Simanungkalit Jocelyn Jocelyn Marshia Loanza Silviana Sagita Tandry Whittleliang Hakki Tandry Whittleliang Hakki