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All Journal Jurnal Analisa Akuntansi dan Perpajakan AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Sains dan Teknologi Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi Bisnis Pelita Bangsa ABIS: Accounting and Business Information Systems Journal Jurnal Riset Akuntansi Indonesian Journal of Economics and Social Sciences IIJSE Akurasi
Inna Zahara
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Physics Social Sciences Other

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Peran Literasi Perpajakan: Determinan Kepatuhan Wajib Pajak Pelaku UMKM Sektor Industri Kreatif Di Kota Yogyakarta Inna Zahara; Damara, Danu
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 01 (2025): AKUBIS - Juni - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i01.2370

Abstract

This study aims to determine the influence of external factors consisting of the use of information technology, tax administration reform, and tax sanctions as well as internal factors, namely tax literacy as a moderator of taxpayer compliance of MSME actors in the creative industry sector in the city of Yogyakarta. This research approach involves collecting data through structured instruments that measure respondents' responses on a certain scale. Data analysis was carried out by statistical methods to test the relationship of variables and the role of moderation factors. The test results show that the variables of information technology utilization and tax administration reform have an effect on taxpayer compliance. The tax sanction variable has no effect on taxpayer compliance, partially the tax literacy variable is unable to moderate the influence of the variable of information technology utilization and tax sanctions on the taxpayer compliance variable. However, the tax literacy variable is able to moderate the influence of the tax administration reform variable on the taxpayer compliance variable.
The Role of AI Leonardo, Discord, and Rytr in Business Enhancement and Digital Economic Growth in Indonesia Ari Okta Viyani; Inna Zahara
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5996

Abstract

Artificial Intelligence (AI) is a series of computing techniques that can perform functions like humans. This technology can have an economic impact on a country. Unfortunately, AI adoption in Indonesia is still low and has not had an impact on the economy. Research This will explore factors that can be a driver of increasing AI adoption in Indonesia, especially in the business sector. This study will also present a comparison of 3 types of AI, namely Leonardo, discord, and Rytr. The method in study This uses a mixed method, namely qualitative and quantitative. The ZMET method is used to analyze qualitative data, and Kruskal Wallis is used for quantitative data. The results of the study show that there are several factors that can encourage the adoption of AI for business actors, one of which is the availability of an AI community, the availability of a digital incubator, and Penta helix collaboration is very necessary. The results also prove that AI Rytr has a greater influence than the 2 types of AI, Leonardo and Discord. Businesses that use AI Rytr own profit term long, availability source Power greater financial, sales growth, business image, and customer loyalty compared to 2 types of AI Leonardo and discord.
Actual Use Behavior dalam Penggunaan QRIS pada UMKM di Kalurahan Sumberagung Menggunakan Pendekatan TPB Gracia Barbara Dian Korina; Inna Zahara
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4203

Abstract

The development of digital payment systems has encouraged the adoption of the Quick Response Code Indonesian Standard (QRIS) as an efficient and practical cashless payment method. This study aims to examine the influence of attitude toward behavior, subjective norm, and Perceived Behavioral Control on Behavioral Intention and Actual Use Behavior of QRIS among MSMEs in Sumberagung Village using the Theory of Planned Behavior (TPB). This study employs a quantitative approach with data collected through questionnaires distributed to MSME owners using QRIS. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that attitude toward behavior, subjective norm, and Perceived Behavioral Control have a positive and significant effect on Behavioral Intention. Furthermore, Perceived Behavioral Control and Behavioral Intention positively and significantly affect Actual Use Behavior. Behavioral Intention is also proven to mediate the relationship between attitude toward behavior, subjective norm, perceived behavioral control, and Actual Use Behavior. These findings indicate that Behavioral Intention is the primary factor influencing actual QRIS usage behavior among MSMEs.
Co-Authors Amalia, Nurma Ari Okta Viyani Bantam, Dian Juliarti Damara, Danu David Sulistiyantoro David Sulistiyantoro David ulistiyantoro Gerlan Haha Nusa Gracia Barbara Dian Korina Muhammad Erwan Syah Muhammad Erwan Syah Muhammad Erwan Syah Putri, Putri Ratnani Zennul Mubarrok