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All Journal Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Indriyani
Politeknik Negeri Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis Audit Report Lag in Industry Indriyani; Damayanti; Hendra Prasetyo
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2025): (January) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v1i2.5

Abstract

Lateness delivery audit report can cause lateness delivery report finance. The purpose of the study is To test How internal company factors, such as profitability, size of the company, leverage, audit opinion, and position dual director, influence the lateness delivery of audit reports. A number of characteristics, including profitability, size of the company, leverage, position of concurrent directors, and an audit opinion have been linked with the lateness of delivery of the internal audit report study previously. Companies in each​ industry are listed on the Stock Exchange. For the period 2020–2021, there is a population study. Quantitative data in form number used in study This. Report finance 2020–2021 annual release and listed on the Indonesia Stock Exchange (BEI) via the website www.idx.co.id becomes data source. Based on results testing, the most influential variables to audit report lag in the sector industry are variable profitability, Company size, and audit opinion, This because exists different characteristics between sectors.
​Tax Knowledge, Tax Literacy, Learning Motivation, and Students’ Tax Understanding Anastasya Nastiti; Umarudin Kurniawan; Indriyani; Destia Pentiana
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.710

Abstract

This study examines how tax knowledge, tax literacy, and learning motivation relate to tax understanding among tax accounting students at Politeknik Negeri Lampung. Primary data from 122 students in the 2022 and 2023 cohorts, selected through purposive sampling, were collected using a 16-item Likert-scale questionnaire and analyzed using multiple linear regression. Tax knowledge (β = 0.408, p < 0.001) and learning motivation (β = 0.268, p = 0.001) were positively and significantly associated with tax understanding, whereas tax literacy had a positive but nonsignificant coefficient (β = 0.166, p = 0.061). Jointly, the three variables were significant and explained 44.1% of the variation in tax understanding. Tax understanding is associated mainly with conceptual knowledge and sustained motivation to learn, while tax literacy acts as a supporting capability. The findings direct study programs to prioritize conceptual reinforcement and learning motivation and to embed literacy activities in case-based application. The purposive sample comes from one study program and all variables were measured with short self-report scales in a cross-sectional questionnaire, so the results indicate associations and cannot be generalized to all students.
Financial Literacy, Perceived Security, and Cashless Behavior among Generation Z: The Mediating Role of Trust Silvi Meliana Putri; Evi Yuniarti; Indriyani; Anita Kusuma Dewi
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.722

Abstract

This study examines the direct and indirect relationships of financial literacy and perceived security with self-reported cashless behavior through trust among accounting students at Politeknik Negeri Lampung. Using a cross-sectional survey and purposive sampling, 141 students with prior cashless payment experience completed a four-point Likert-scale questionnaire. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3, supplemented by bootstrap confidence intervals, sample size sensitivity assessment, and alternative indicator specifications. The findings indicate that financial literacy (β = 0.139, p = 0.074) and perceived security (β = −0.011, p = 0.901) were not directly associated with cashless behavior at a statistically significant level. Both variables were positively associated with trust (β = 0.269 and 0.713, respectively), while trust was positively associated with cashless behavior (β = 0.728, all p < 0.001). Significant indirect relationships were identified through trust for financial literacy (β = 0.195, 95% CI [0.110, 0.287]) and perceived security (β = 0.519, 95% CI [0.354, 0.693]). The model explained 66.0% of the variance in cashless behavior and 76.9% in trust. These findings support indirect-only statistical mediation through trust, although the cross-sectional design prevents causal inference. Limitations include the single-institution sample, self-reported behavior, and conceptual overlap between security and trust. The study contributes context-specific evidence that trust is an important intermediary in understanding cashless payment practices and highlights implications for financial education and digital payment reliability.
Co-Authors Anastasya Nastiti Damayanti Destia Pentiana Dewi, Anita Kusuma Evi Yuniarti Hendra Prasetyo Silvi Meliana Putri Umarudin Kurniawan