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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Journal of Accounting and Management Innovation J-MACC : Journal of Management and Accounting Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi Barelang Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah BUDGETING : Journal of Business, Management and Accounting Jurnal EMA (Ekonomi Manajemen Akuntansi) Journal of Accounting and Management Innovation ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Ekonomika Dan Bisnis JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Sistem Informasi dan Manajemen SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Erni Yanti Natalia, Erni Yanti
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Riset Akuntansi Aksioma

 1 
PENGARUH TINGKAT PENDAPATAN, TINGKAT KEPERCAYAAN DAN SOSIALISASI PERPAJAKAN DALAM MENENTUKAN KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN Aritonang, Hardiman; Natalia, Erni Yanti
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

This research aims to determine the influence of income level, level of trust, and tax socialization in deciding compliance with land and building tax payments in Batam City. The population in this study were all PBB taxpayers in Batu Aji District. This research uses primary data with a purposive sampling method. Based on the Slovin formula, the number of samples or respondents was 100. The research results show that partially the level of income does not have a significant effect, but the level of trust and socialization of taxation has a significant impact in determining compliance with paying PBB. Simultaneous results of income level, level of trust, and tax socialization significantly influence compliance with land and building tax payments. Keywords: Compliance, Income Level, Level of Trust and Tax Socialization
PENGARUH RETURN INVESTASI, PENGETAHUAN INVESTASI, DAN MANFAAT INVESTASI TERHADAP MINAT INVESTASI PADA MAHASISWA AKUNTANSI DI KOTA BATAM Ginting, Atania Barbara Br; Natalia, Erni Yanti
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

Investasi telah menjadi salah satu aspek penting dalam perencanaan keuangan. Namun, rendahnya minat investasi di kalangan mahasiswa akuntansi di Kota Batam menjadi perhatian. Studi ini dimaksudkan untuk menelusuri dampak return investasi, tingkat pemahaman investasi, dan manfaat yang dirasakan dari aktivitas investasi terhadap minat mahasiswa akuntansi di Kota Batam untuk terlibat dalam kegiatan investasi. Pendekatan kuantitatif digunakan sebagai landasan metodologis penelitian ini. Populasi terdiri dari 382 mahasiswa akuntansi yang diproyeksikan memiliki potensi investasi, dengan pemilihan sampel sebanyak 196 responden berdasarkan rumus Slovin melalui metode purposive sampling. Pengolahan data dilakukan dengan menggunakan analisis regresi linier berganda yang mencakup pengujian stististik deskriptif, uji kualitas data, uji asumsi klasik, uji pengaruh, dan pengujian hipotesis. Temuan menunjukkan bahwa return investasi menyumbang 18,1% terhadap minat investasi, sementara pengetahuan investasi berkontribusi sebesar 35,4%, dan manfaat investasi memberikan andil sebesar 23,6%. Analisis koefisien determinasi (R²) mengungkapkan bahwa ketiga variabel ini secara bersama-sama menjelaskan 70,8% dari variasi minat investasi mahasiswa. Hasil uji statistik t dan F mendukung kesimpulan ini, menegaskan bahwa setiap variabel memiliki pengaruh positif dan signifikan baik secara individual maupun kolektif terhadap minat investasi
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PADA KOTA BATAM Sinaga, Novia; Natalia, Erni Yanti
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

This research aims to determine the influence of the implementation of Government Accounting Standards (SAP), Human Resources (HR) competence, and the Government Internal Control System (SPIP) on the quality of the financial statements of the Batam City Regional Government. The method used in this study is a quantitative approach with a survey method used to collect data distributed to 72 respondents involved in the preparation of financial statements at the Batam City Regional Government BPKAD. The data analysis technique uses multiple linear regression with the help of SPSS30 software, including classical assumption test, partial hypothesis test, and simultaneous test. The results of the study indicate that the implementation of SAP has a significant positive effect of 0.016≤ 0.05 on the quality of financial statements. HR competence showed a significant positive influence of 0.037≤ 0.05 on the quality of financial statements, as well as SPIP had a significant positive effect of 0.008≤ 0.05 on the quality of financial statements.
Co-Authors Arista, Anggia Aritonang, Hardiman Baru Harahap Br Purba, Neni Marlina Dama Mustika Erikka, Erikka Fatasya, Sykin Ferdianty, Marylin Friska Ginting, Atania Barbara Br Ika Mustika Jhon , Susan Beby La'bi, Windi Daun Marzulina, Evri Dwi Ningsih, Yustiniani Nopiana, Puspita Rama Noviyani Noviyani Patryn, Patryn Pratiwi, Mariska Putri Purba, Mortigor Afrizal Purba, Tiurniari simbolon, amril Sinaga, Novia Sitorus, David Humala Sugianto, Julita Suryani Suryani Suyanti Suyanti Tobing , Vargo Christian L. Tobing, Vargo Christian L. Wasiman, Wasiman Yuliadi Yuliadi Yupianti, Yupianti