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All Journal Jurnal Akuntansi Dan Manajemen
Efraim Ferdinan Giri
Unknown Affiliation
Economics, Econometrics & Finance

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PENGARUH TINGKAT PENGHASILAN, PENGETAHUAN PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK KENDARAAN BERMOTOR Adilin, Jihan Mega; Efraim Ferdinan Giri
Jurnal Akuntansi Dan Manajemen Vol 35 No 2 (2024): JAM Vol 35 No 2 Agustus 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i2.138

Abstract

This study aimr to determine the effect of income evel, tax knowledge, and taxpayer awareness on taxpayer compliance to pay motor vehicle tax. The object of this study was vehicle taxpayers located in Depok District, Sleman Regency, Yogyakarta as many as 60 respondents. This study obtained the results that taxpayer awareness has a positive and significant influence on motor vehicle taxpayer compliance. While the level of income and tax knowledge have a positive but not significant effect on taxpayer compliance in paying vehicle tax.
FAKTOR PERSONAL AUDITOR INTERNAL DAN EFEKTIVITAS AUDIT INTERNAL Gabriel Rosellini Wisnu Geraldin; Efraim Ferdinan Giri
Jurnal Akuntansi Dan Manajemen Vol 35 No 3 (2024): JAM Vol 35 No 3 Desember 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.148

Abstract

This research aims to determine and analyze the influence of internal auditors' personal factors: experience, education and independence on the effectiveness of internal audits in manufacturing companies. The research instrument uses a questionnaire and variable measurement with a 4 (four) point Likert Scale on 100 respondents as a sample with the characteristics of internal auditors in manufacturing companies. Experience, Education and Independence will be tested for their influence on Internal Audit Effectiveness. The research results state that experience, education and independence have a significant influence on the effectiveness of internal audit. The results of this research imply that companies have a responsibility to position the internal audit function to be organizationally independent so that it can carry out effective audit tasks. Companies are required to plan and develop internal auditor resources by providing work experience in fields other than audit, and encourage professionalism by providing continuous learning opportunities and certification for internal auditors.
PENGARUH TRUST, PERCEIVED USEFULNESS, PERCEIVED EASE OF USE, PERCEIVED RISK TERHADAP INTENTION TO USE APLIKASI INVESTASI ONLINE E-BROKERAGE Vira Yuniar Samsul; Efraim Ferdinan Giri
Jurnal Akuntansi Dan Manajemen Vol 36 No 2 (2025): JAM Vol 36 No 2 Agustus 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i2.162

Abstract

This study aims to analyze the relationship between trust, perceived usefulness, perceived ease of use, perceived risk on the intention to use e-brokerage online investment applications. This research is a primary data and uses a quantitative descriptive method with a purposive sampling method, while the data collection technique in this study uses a questionnaire survey method with 132 respondents. These respondents were taken from various people who use e-brokerage online investment applications with different characteristics of age, gender, occupation and education. The data analysis method used in this study is the Structural Equation Modeling method with the Smart Partial Lease Squares (Smart PLS) application. The results of this study indicate that perceived ease of use and perceived risk have a positive effect on the intention to use e-brokerage online investment applications, while trust and perceived usefulness have no effect on the intention to use e-brokerage online investment applications.
Co-Authors Adilin, Jihan Mega Gabriel Rosellini Wisnu Geraldin Vira Yuniar Samsul