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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Journal Dialectica (Journal of Accounting Research)
Nelsi Arisandy
Unknown Affiliation
Decision Sciences, Operations Research & Management

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Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Berkarir Sebagai Akuntan Pajak (Studi Pada Mahasiswa Prodi Akuntansi Universitas Negeri Di Pekanbaru) Nelsi Arisandy; Putri Herlinda
Eqien - Jurnal Ekonomi dan Bisnis Vol 12 No 03 (2023): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v12i03.1460

Abstract

This study aims to examine the effect of motivation, self efficacy, learning effectiveness of taxation courses and labor market considerations on the interest of accounting students to have a career as tax accountants. This study uses quantitative methods with primary data used in the form of questionnaires distributed to respondents and the results are analyzed using SPSS Version 23 as a test tool. The population in this study were students majoring in accounting, class 2018. The research sample amounted to 88 students, with the sample method used, namely the purposive sampling method. The data analysis method used is multiple linear regression analysis. The results showed that all independent variables, namely motivation, self efficacy, learning effectiveness of taxation courses and labor market considerations had a significant effect on the dependent variable, namely the interest of accounting students to have a career as tax accountants.
FINANCIAL LITERACY, ACCOUNTING UNDERSTANDING, INFORMATIONTECHNOLOGY USAGE, SOCIALIZATION,AND GOVERNMENT SUPPORTPROGRAMS FOR THE IMPLEMENTATION OF SAK EMKM AMONG MSMES Aiyuni Ika Damayanti; Nelsi Arisandy
Journal Dialectica (Journal of Accounting Research) Vol. 1 No. 2 (2026): Dialectica : Journal of Accounting Research
Publisher : CV Visionary Raya Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67983/journaldialectica.v1i2.64

Abstract

Purpose: This study aims to analyze the influence of financial literacy, accounting understanding, information technology utilization, socialization, and government support programs on the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among MSME actors in Pekanbaru City. Design/Methodology/Approach: This research employs a quantitative approach using primary data collected through questionnaires distributed to MSME actors in Pekanbaru City. The sampling technique used is purposive sampling. Data analysis is conducted using multiple linear regression to examine the effect of independent variables on the implementation of SAK EMKM. Findings: The results indicate that financial literacy, accounting understanding, information technology utilization, socialization, and government support programs have a positive and significant effect on the implementation of SAK EMKM. Simultaneously, these variables contribute significantly to improving the quality of financial reporting among MSMEs. Accounting understanding and information technology utilization are found to be the most dominant factors influencing SAK EMKM implementation. Research Implications: The findings provide practical implications for local governments, educational institutions, and related stakeholders in enhancing financial literacy, accounting competence, and digital transformation among MSMEs. Strengthening socialization programs and government assistance is essential to improve compliance with SAK EMKM and support sustainable MSME development.  
Co-Authors Aiyuni Ika Damayanti Putri Herlinda