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Peran Literasi Pajak dalam Membentuk Moral Pajak Mahasiswa Rifani, Riza Amalia; Nisrina, Ulfah Laila; susanto, Edy; Ikhtiari, Kirana
Center of Economic Students Journal Vol. 9 No. 1 (2026): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/rd044d04

Abstract

Tax morale di kalangan mahasiswa berperan penting dalam kepatuhan perpajakan, sebab mereka merupakan calon wajib pajak. Tujuan utama penelitian ini adalah untuk mengetahui bagaimana literasi perpajakan berpengaruh terhadap tax morale terutama pada kalangan mahasiswa di Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada. Dengan pemilihan responden menggunakan purposive sampling, sebanyak 36 mahasiswa dipilih sebagai sampel. Teknik dalam penelitian ini menggunakan pendekatan regresi linier sederhana. Hasil penelitian menyatakan bahwa literasi perpajakan berpengaruh terhadap tax morale mahasiswa dengan nilai koefisiensi korelasi sebesar 0,683 yang berarti adanya pengaruh yang kuat dari pengaruh literasi dengan nilai signifikasi 0,01 (< 0,05)
How Does Mental Accounting Influence Financial Decision-Making Among New Employees in Indonesia? Rifani, Riza Amalia; Adriansyah, Adriansyah; Iqra, Muhammad Nur Farid
Amsir Accounting & Finance Journal Vol. 3 No. 1 (2025): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i1.573

Abstract

Mental accounting is a concept that explains how individuals categorize, group, and evaluate their economic decisions. The study hypothesizes that income and expense categorization, as well as allocation preferences, influence the financial decision-making of new employees. The research uses a quantitative approach with a descriptive method, collecting primary data through a questionnaire distributed to 200 new employees in Indonesia. The results show that both income and expense categorization and allocation preferences significantly influence the financial decision-making of new employees.
Pengaruh Pengaruh Word of Mouth dan Kualitas Produk terhadap Keputusan Pembelian Konsumen (Studi Pada Livestream Tiktok Shop) Rifani, Riza Amalia; Aryanti, Saripah; Syamsuriani, Syamsuriani
Amsir Management Journal Vol. 3 No. 2 (2023): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v3i2.204

Abstract

This research aims to determine the effect of word of mouth and product quality on purchase decision when the seller conducts a livestream on Tiktok shop. Multiple linear regression was used to test the hypothesis regarding the effect of Word of Mouth and Product Quality on purchase decision when the seller conducts a livestream on Tiktok shop. The results of hypothesis testing using t-test showed that Word of Mouth has a significant and negative effect on purchase decision, while Product Quality has a significant and positive effect on purchase decision. In addition, the independent variable that is dominant and has the greatest influence on purchase decision is product quality. These conclusions can serve as a reference for Tiktok shop sellers to improve purchase decisions by considering Word of Mouth and product quality.