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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 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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The Influence of Financial Literacy, Accounting Knowledge, and Fintech Usage on MSME Perfomance in Batam City Rainnolv, Cellina; Viola Syukrina E Janrosl
Finance : International Journal of Management Finance Vol. 3 No. 2 (2025): December
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i2.114

Abstract

This study aims to analyze the influence of financial literacy, accounting knowledge, and fintech usage on MSME performance in Batam City. Using a quantitative research approach, data were collected from 856 MSMEs across 4 sub-districts (Batu Aji, Bengkong, Batam Kota, and Lubuk Baja), with a sample of 100 MSMEs selected through simple random sampling. The analysis results indicate that the variables of financial literacy, accounting knowledge, and fintech usage significantly influence MSME performance both simultaneously and partially. These findings suggest that enhancing financial literacy, accounting knowledge, and fintech adoption can improve MSME performance in Batam.  
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.
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 Handra Tipa Handra Tipa Imran Aslan Ita Mustika Joyce Lim Juliana Juliana Seve Nengshy R Kamilatus Sholikah Khadijah Khadijah Khadijah Khadijah Kiki Futich Rosida Kristina Kristina Lisbet Sariyanti Sembiring MUHAMMAD YUSUF Mulawarman Mulawarman Mulawarman Nababan, Dorasi Yulidia Naomi Angel S Narisha Anindita 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 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