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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Manajemen Magister Darmajaya Measurement : Jurnal Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Ilmiah Professional Indonesia Jurnal Ekobistek SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) JURNAL PUNDI Jurnal Mantik eCo-Buss Jurnal Akuntansi Barelang Bakti Cendana: Jurnal Pengabdian Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal EMA (Ekonomi Manajemen Akuntansi) Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ilmiah Wahana Pendidikan Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Economic Reviews Journal JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Ibnu Sina International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Conference on Business, Social Sciences and Technology (CoNeScINTech) FINANCE : International Journal Of Management Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Pendidikan Indonesia International Journal of Economics, Management and Accounting SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) International Journal of Education Management and Religion
E Janrosl, Viola Syukrina
Universitas Putera Batam
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Tax Compliance Drivers In Indonesian SMEs Based On Knowledge Awareness And Religious Commitment Nurul Audry Paradigma LR; Viola Syukrina E Janrosl
International Journal of Education Management and Religion Vol. 3 No. 1 (2026): January 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i1.1122

Abstract

This study aims to analyze the influence of tax knowledge, awareness, and religiosity on taxpayer compliance among small and medium enterprises (SMEs) in Indonesia. The study adopts a quantitative approach using primary data collected through questionnaires distributed to SME taxpayers. Data analysis was conducted using multiple linear regression with a significance level of 0.05. The results of the study show that tax knowledge has a t-value of 2.279 greater than the t-table value of 1.98498 and a significance level of 0.000 < 0.05, indicating that tax knowledge partially affects taxpayer compliance. The awareness variable also shows a t-value of 2.680 > 1.98498 with a significance level of 0.000 < 0.05, meaning that taxpayer awareness has a significant influence on compliance. Furthermore, the religiosity variable has a t-value of 2.988 > 1.98498 and a significance level of 0.000 < 0.05, suggesting that religiosity has a positive and significant effect on taxpayer compliance. These findings imply that increasing taxpayers' understanding of taxation, enhancing their awareness of tax obligations, and strengthening their religious values can significantly improve compliance levels. The study contributes to the development of behavioral tax compliance models by highlighting the role of internal factors such as knowledge, awareness, and religiosity. The results are expected to provide insights for policymakers and tax authorities in designing effective strategies to foster voluntary compliance among SME taxpayers in Indonesia.
The Influence Of Financial Knowledge And E-Payment Awareness On Saving Behavior Of Accounting Students In Batam City Caterine; Viola Syukrina E Janrosl
International Journal of Education Management and Religion Vol. 3 No. 1 (2026): January 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i1.1124

Abstract

This study aims to examine the influence of financial knowledge and e-payment awareness on the saving behavior of accounting students in Batam City. The background of this research arises from the phenomenon of the increasing use of electronic payment systems among students, which may affect their financial management patterns and saving habits. This research employs a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to accounting students at several universities in Batam City. The sampling technique applied is Slovin’s formula, with a total of 241 respondents. The independent variables in this study are financial knowledge (X₁) and e-payment awareness (X₂), while the dependent variable is saving behavior (Y). The research instrument was developed based on indicators relevant to financial literacy theory, technology awareness, and saving behavior, explained through the Theory of Planned Behavior (TPB) framework. Data analysis is planned to include validity tests, reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²) using SPSS software. The results of this study are expected to provide theoretical contributions in enriching the literature on digital financial behavior and practical implications for higher education institutions in enhancing students’ financial literacy and digital payment awareness.
The effect of service quality and brand image on customer loyalty with consumer satisfaction as a mediation variable in shopee e commerce Hendri Herman; Viola Syukrina E Janrosl; Imran Aslan
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 1 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020233167

Abstract

This study aims to analyze the effect of service quality and brand image on customer loyalty on the Shopee e-commerce platform, by considering consumer satisfaction as a moderating variable. This study uses a survey method using a questionnaire distributed to active Shopee customers who have made transactions carried out in January-June 2023. The research sample was taken by purposive sampling involving 250 respondents. Data analysis was carried out using multiple regression analysis and data was processed using Smart PLS 3. The results of this study show that service quality has a significant positive effect on Shopee customer loyalty. In addition, brand image also has a significant positive influence on customer loyalty. This finding shows that the quality of service and Shopee's brand image are important factors in building customer loyalty. Furthermore, consumer satisfaction has also proven to be a significant moderating variable in the relationship between service quality brand image, and customer loyalty. Service quality has a positive and significant influence on customer loyalty through customer satisfaction. Customer satisfaction is a key factor in building customer loyalty, and good service quality can increase the level of customer satisfaction. When customers receive good services, such as prompt responses, effective assistance, and timely delivery, they will have a positive experience.
Pengaruh Literasi Digital, Kecerdasan Intelektual, dan Kecerdasan Emosional Terhadap Kesiapan Kerja Mahasiswa Akuntansi Nike Fatma; Viola Syukrina E Janrosl
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11388

Abstract

This study aims to analyze and examine the effects of digital literacy, intelligence quotient (IQ), and emotional quotient (EQ) on the work readiness of accounting students in the era of Industry 4.0. The research employed a quantitative approach with an associative research design. The population consisted of all accounting students enrolled in higher education institutions in Batam City, with a sample of 327 respondents determined using the Slovin formula. Primary data were collected through online questionnaires using a Likert scale, supported by a literature review. Data analysis was conducted using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach, processed through SmartPLS 4.0 software. The results indicate that digital literacy, intelligence quotient, and emotional quotient each have a positive and significant effect on the work readiness of accounting students. Among the three independent variables, digital literacy shows the most dominant influence, followed by emotional quotient and intelligence quotient. These findings suggest that work readiness is not solely determined by cognitive abilities, but also by digital competencies and emotional intelligence that are relevant to the demands of Industry 4.0. Therefore, higher education institutions are expected to integrate the development of digital literacy, intellectual intelligence, and emotional intelligence in a balanced manner to enhance the work readiness of accounting graduates.
ANALISIS FINANCIAL LEVERAGE, LIKUIDITAS DAN PROFITABILITAS TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN Viola Syukrina E Janrosl; Y Yuliadi
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.1.2019.40-46

Abstract

This study aims to analyze financial leverage, liquidity and profitability of financial fraud statements in banking companies. Financial statement fraud (fraudulent financial statements) as an intentional or unintentional act or act, which causes financial statements to be materially misleading. The population used in this study is a banking company, while the sample used in this study is the financial statements of banking companies listed on the Indonesia Stock Exchange from 2015 - 2017. This research is a causative research, namely research designed to measure the relationship between variables research, or analyze the influence of a variable on other variables. Research design is a framework used in a study. The results of this research financial leverage have a significant effect on financial statement fraud. Liquidity has a significant effect on financial statement fraud. Profitability has no significant effect on financial statement fraud. Simultaneously financial leverage, liquidity and profitability together have a significant effect on financial statement fraud.
Timeliness Of Financial Reporting: Financial Performance With Audit Opinion Evidence Indonesia Juninetenth Keeply F Sitanggang; Viola Syukrina E Janrosl; Ronald Wangdra; Handra Tipa
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11505

Abstract

Financial statements presented on time provide transparency into the company's financial condition. Financial statements offered on time can increase the trust and credibility of the company. This study uses audit opinion as a moderating variable to analyze and describe the effect of solvency, liquidity, and profitability on the timeliness of financial reporting. The problem in this study is that there are still going public companies that are still required to report their financial statements on time. In 2021, 32 companies are still required to submit financial statements. Some companies need to be audited and reviewed more. Meanwhile, as many as 699 companies have reported financial statements on time. This research is quantitative research using secondary data. The population in this study is cement companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling technique uses purposive sampling. Analysis techniques with the SEM-PLS approach are processed with SMART PLS. The results showed that liquidity, audit opinion, and profitability variables did not significantly affect the timeliness of financial reporting. The solvency variable has a significant effect on the timeliness of financial reporting. Audit opinion was not able to be a moderation variable in this study. This is because audit opinions focus more on assessing the quality of financial information, such as the accuracy, adequacy, and disclosure of information presented in financial statements.
Co-Authors Annisa Anugrah Maulidina Argo Putra Prima Argo Putra Prima Caterine Cibanis Mei Kristin Nazara Dessy Eka Sari Diah Anggraini Asri Ningrum Dianah Herlina Putri Efriyenti, Dian Efriyenti, Dian Efriyenty, Dian Elsya Pakaria Loyda Ferdila Framita Framita G. Gunawan Handra Tipa Handra Tipa Imran Aslan Imran Aslan Ita Mustika Joyce Lim Juliana Juliana Seve Nengshy R Juninetenth Keeply F Sitanggang Kamilatus Sholikah Khadijah Khadijah Khadijah Khadijah Kiki Futich Rosida Kristina Kristina Lisbet Sariyanti Sembiring MUHAMMAD YUSUF Nababan, Dorasi Yulidia Naomi Angel S Narisha Anindita Nike Fatma Nurhidayah Dalimunthe Nurul Audry Paradigma LR Paulina Paulina Poluan, Merlin Prima, Argo Putra Purba, Asina Marlina Purba, Neni Marlina BR Rainnolv, Cellina Rita Anggraini RITA_ANGGRAINI Ronald Wangdra Ronald Wangdra Sihombing, Veronica Yulianti Simanjuntak, Sintauli Simatupang, Hotma Uli simatupang, Hotris Sitompul, Sulastri Sofie Tessa Tuwonaung Sri Afridola Sri Zetli Sri Zetli Suvianto Wangdra Tesa Granita Mandalika Tipa, Handra Tiurmaulina Sinaga Triana Amanda Rustan Wahyuni, Rani Y Yuliadi Yuliadi Yuliadi Yuliadi Yuliadi Yuliani Yuliani