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The Role of E-Commerce For Entrepreneurs Amin Sadiqin; Cindy Septiana Rahayu
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.40

Abstract

E-commerce is a business model that facilitates the purchase or sale of products or services through online platforms. The focus of this research is to examine the impact of e-commerce on the growth and enhancement of entrepreneurial ventures. The objective of this study is to understand the significance of e-commerce in business development and improvement. The findings of the research indicate that e-commerce plays a crucial role, leading entrepreneurs to continuously utilize it for the advancement and expansion of their businesses. The ease of operating e-commerce platforms and their valuable contribution to business operations make them an indispensable tool for entrepreneurs. Moreover, entrepreneurs only require an internet connection to stay connected to the website or online media platform where their business operates.
Effective Strategies in Managing Consumer Behavior Amin Sadiqin; Aprilia Tri Kurniawati
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.42

Abstract

Marketing strategy encompasses a comprehensive range of tactics aimed at attaining a long-lasting competitive edge. Its ultimate objective revolves around achieving total customer satisfaction through the implementation of various marketing concepts, tips, and strategies. However, it is crucial to understand that true customer satisfaction lies not in providing what we assume they desire, but rather in delivering exactly what they want, precisely when and how they desire it. Consumer behavior, on the other hand, entails the entire process and activity of seeking, selecting, purchasing, utilizing, and evaluating products and services to fulfill one's needs and desires. This journey of buyers in making purchasing decisions can be broken down into five distinct phases: recognizing the need, conducting an information search, evaluating alternatives, making the purchase decision, and taking post-purchase actions.
The Influence of Taxpayer Awareness and Tax Sanctions on Compliance with Land and Building Tax (PBB) Payments During the COVID-19 Pandemic in Surabaya Khusnul Khotimah; Sri Wahyuni; Amin Sadiqin
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.44

Abstract

The motivation behind this research stems from the need to compare the Regional Original Income (PAD) of Surabaya before and during the COVID-19 pandemic. It has been observed that there has been a decline in PAD gains during this period. The main objective of this study is to examine and analyze the impact of taxpayer awareness and tax sanctions on compliance with land and building tax payments. Non-compliance among taxpayers can be attributed to a lack of awareness and understanding of their tax obligations, as well as the consequences they may face. To gather data, the purposive sampling method was employed, which involved selecting participants based on specific criteria relevant to the study. The study analyzed questionnaires from 100 land and building taxpayers in Surabaya, collecting primary data. Hypothesis testing was conducted using multiple linear regression analysis with the SPSS program version 26. The findings revealed that both taxpayer awareness and tax sanctions had a significant positive influence on compliance with land and building tax payments when examined individually. Furthermore, when tested together, they also demonstrated a significant positive impact on compliance with these tax payments. Overall, this research provides valuable insights into the factors influencing taxpayer compliance with land and building tax payments in Surabaya. The findings highlight the importance of taxpayer awareness and the effectiveness of tax sanctions in promoting compliance. This information can be used by policymakers and tax authorities to develop strategies and interventions aimed at improving taxpayer compliance and increasing PAD gains.
Analysis of the Application of Financial Accounting Standards Statement (PSAK) NO 1 in the Financial Report of the Al-Qur'an Education Park (TPQ) Al-Mubarak Balongpoh Sidoarjo Mahmudah Mahmudah; Kusuma Adi Raharjo; Miya Dewi Suprihandari; Amin Sadiqin
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.45

Abstract

Financial statements provide financial information to see the current condition of a company that is useful for users in the decision-making process. This study aims to analyze the application of PSAK No. 1 regarding the presentation of financial statements prepared by the oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo. The type of research used in this research is descriptive qualitative by describing the theory contained in PSAK No. 1 regarding the presentation of financial statements to the financial statements presented by the ' oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo. The results of this study indicate that the financial statements of the oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo are not fully in accordance with PSAK No. 1, in the financial statements presented by the oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo, it only presents one components of the financial statements, namely the income statement, while the complete financial report according to PSAK No. 1 there are five components of financial statements, namely statements of financial position, income statements, statements of changes in equity, cash flow statements and notes to financial statements.
Analysis of the Influence of Behavioral Factors on Accounting Performance: Case Study of Accounting Professionals at PT Company Bangun Jaya Abadi Amin Sadiqin; Hendra Dwi Prasetyo
Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 1 (2024): NOVEMBER 2024
Publisher : PT. Putra Jawa Mulya ( Putra Jawa Publisher )

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the influence of behavioral factors on accounting performance at PT. Bangun Jaya Abadi. The behavioral factors analyzed include motivation, job satisfaction, and job stress. Using a quantitative approach, this research collected data through questionnaires distributed to 100 accounting professionals at the company. The data obtained was analyzed using multiple regression techniques to identify the influence of each behavioral factor on accounting performance. The research results show that motivation and job satisfaction have a significant positive influence on accounting performance, while work stress has a significant negative impact. These findings indicate that to improve accounting performance, companies need to pay attention to and improve behavioral factors such as motivation and job satisfaction and manage work stress effectively. This research provides an important contribution to company management in designing strategies to improve accounting performance through a behavioral approach.
“Ethical Behavior of Millennial and Gen Z Accountants: Behavioral Accounting Study in 2025" Amin Sadiqin
Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 2 (2025): PEBRUARY 2025
Publisher : PT. Putra Jawa Mulya ( Putra Jawa Publisher )

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the ethical behavior of millennial and Gen Z accountants in Indonesia, especially in the context of the accounting profession in 2025. With the increasing development of technology and social change, the younger generation, including millennials and Gen Z, face new challenges in maintaining their professional integrity. This research uses a quantitative approach with a survey method among millennial and Gen Z accountants who work in various accounting sectors. The results showed significant differences in ethical attitudes between the two groups, with factors such as education, exposure to technology, and work experience influencing their ethical decisions. These findings can be a consideration for educational institutions, regulators and professional organizations to develop policies that support the development of better ethical behavior among the younger generation of accountants.
Unpacking the Human Capital Triad: A Qualitative Exploration of Leadership, Remuneration, and Competency in Shaping Employee Performance at a State-Owned Enterprise Charis Trinovianto; Wulandari Harjanti; Fitri Komariyah; Miya Dewi; Amin Sadiqin
JEM17: Jurnal Ekonomi Manajemen Vol. 11 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jem17.v11i1.133624

Abstract

Purpose: This study aims to qualitatively explore the interconnected dynamics of leadership style, remuneration systems, and competency development in influencing employee performance within a state-owned enterprise (SOE) in Indonesia. Design/Methodology/Approach: Employing a qualitative case study approach, this research collected data through in-depth observations and semi-structured interviews with employees at PT. Perkebunan Nusantara IV (PTPN IV) in Medan. Thematic analysis was used to identify, analyze, and report patterns within the data. Findings: The findings reveal a critical performance triad. A top-down, non-participative leadership style stifles communication and employee voice, leading to demotivation. Dissatisfaction with remuneration stems from a perceived misalignment between compensation and employee contribution, fostering a sense of inequity. Furthermore, inequitable and non-inclusive competency development programs create skill gaps and hinder uniform performance improvement. These three factors are deeply interwoven, collectively creating a significant barrier to optimal organizational performance.Originality/Value: This study provides a nuanced, context-rich understanding of the human resource management challenges within an Indonesian SOE. By qualitatively unpacking the synergistic negative effects of deficient leadership, remuneration, and competency practices, it offers valuable insights that complement predominant quantitative studies in the field. The research presents a clear framework for practitioners to diagnose and address performance issues holistically.Keywords: Leadership, Remuneration, Competency, Employee Performance, Qualitative Study, State-Owned Enterprise, Human Resource Management.
Analysis of NFT (Non-Fungible Tokens) In Relation to Money Laundering Amin Sadiqin
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 3 (2023)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i3.43

Abstract

In the development of information and communication technology, there are many developments that occur. One of them is the emergence of NFTs as the latest trend in digital trading. This, of course, is a new breakthrough in the digital world. However, this can also be a loophole in committing money laundering crimes. In this research, we are using a qualitative descriptive approach with analytical methods. The result of this analysis is thatThe main problem with money laundering via NFTs and cryptocurrencies is the lack of understanding of the role of cryptocurrencies in financial crimes. As long as this misunderstanding is not addressed, the potential for the use of NFTs as a new method of financial crime will increase sharply to the point of endangering national security.
The Influence of Financial Literacy and Risk Perception on Interest in Using Paylater in Communities of Waru, Sidoarjo District Amin Sadiqin
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 11 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i11.117

Abstract

Paylater is a financial product, and its use can be influenced by a person's literacy level. A person's interest in using a financial product can be influenced based on an understanding of financial concepts called financial literacy and also knowledge of these risks.This research is descriptive research with quantitative methods.The results of this research state that the variables financial literacy (X1) and risk perception (X2), both partially and simultaneously, have a positive and significant effect on interest in using (Y) paylater in the people of Waru, Sidoarjo District.
Co-Authors - Hwihanus Abdul Halik Abdul Hamid Abdul Hamid Alfi Falah Aghnia Alfi Falah Aghnia Alfian Putra Tirtana Alisia Mandasari Alisia Mandasari Alvi Rohmatuzzakiyah Alya Amanata, Shofiya Amiartuti Kusmaningtyas Ananda Anggi Oktita Wati Anis Fitriah, Devi Anissa Aprilia Dewanti Anissa Aprilia Dewanti Anita Kartika Sari Aprilia Tri Kurniawati Ari Susanto Arief, Fatqul Isnata Arinanda, Rizka Maulidia Arvita, Rizki Burhan Stafrezar Buyung Cahya Perdana Buyung Cahya Perdana Cahyo Nugroho, Dodit Charis Trinovianto Cindy Septiana Rahayu Dara Nursyifa Sofian Diah Ayu Sanggarwati Dian Maharani Dian Maharani, Dian Dini Yuniar Pratama Dita Novitasari Durand Fernandito Dwi Prasetyo, Hendra Eka Septia Rahmawati Emmywati Febri Fitri Komariyah Fitri Komariyah Fitri Nur Aini Fitri Nur Aini Fitriani, Sofiyatul Fransisca Eka N Fransisca Eka N. hanifah hanifah Hariono, Jefri Harjanti, Wulandari Hayati, Cucu HENDRA DWI PRASETYO Hendra Dwi Prasetyo Hendra Dwi Prasetyo Hendra Dwi Prasetyo Imanunah, Lista Irma Suriyani Jefri Hariono Khusnul Khotimah khusnul khotimah Komariah, Fitri Kurniawati, Aprilia Tri Kustiningsih, Nanik Kusuma Adi Raharjo Lista Imanunah Mahmudah Mahmudah Mahmudah Mahmudah Mahviroh, Desyi Lailatul Manape, Leonard Adrie Mayangsari Mayangsari Mesya Miya Dewi Miya Dewi Suprihandari Mujanah , Siti Mutmainnah Nadya Aprilia Fauzian Oktaviani Nur Fadilah Opi Trimarita Widiyanti Ovin Liviana Bela Perdana, Buyung Cahya Preiselia Constella Yudita Putri Raharjo, Kusuma Adi Rahayu, Cindy Septiana Rahmawati, Eka Septia Retno Nur Khasanah Rizka Inayatul Ummah Rizka Inayatul Ummah Rizka Maulida Arinanda Rizka Maulida Arinanda Rizka Maulidia Arinanda Rizki Rizki Arvita Rizki Arvita Rizky Dwi Rahayuni Royya Huseynzadeh Rr. Tri Yuni Rachmawati Sari, Anita Kartika Sheila Permatasari Eliso Sheila Permatasari Eliso Siti Diana Faradisa Siti Lailatul Jannah Siti Mujanah Sofian, Dara Nursyifa Sri Wahyuni Sri Wahyuni Stafrezar, Burhan Sunarti Sunarti Sunarti Tajunisa Taufik Kurniawan Taufik Kurniawan Taufik Kurniawan Tegar Pratama Tegar Pratama Teguh Purnomo Teguh Purnomo, Teguh Tri Yuni Rachmawati Ulfa Maslakhatul Khasanah Ulfa Maslakhatul Khasanah Veni Gerhana Putri Veni Gerhana Putri Wahib, Moh Wahyu Abdul Jafar Wati, Anggi Oktita Widiyanti, Opi Trimarita Wita Rohmatiana Wulandari Harjanti Yovita R Pandin, Maria Yuli Susanti, Evi Yuniar Nur Fadillah Zulfikri Zulfikri, Zulfikri