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All Journal Jurnal Aplikasi Akuntansi Accounting Research Unit (ARU JOURNAL)
Ardiansyah, Fadly
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Economics, Econometrics & Finance

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Analisis Penyebab Pembatalan dan Penggantian Faktur Pajak (Studi Kasus Klien KJA Candra Irawan) Ardiansyah, Fadly; Hudi, Ilham
Accounting Research Unit (ARU Journal) Vol 5 No 2 (2024): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol5iss2pp85-90

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor penyebab terjadinya pembatalan dan penggantian faktur pajak pada klien Kantor Jasa Akuntansi Candra Irawan. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan memanfaatkan data primer dan sekunder. Metode analisis dalam penelitian ini menggunakan analisis kualitatif dengan teknik analisis Miles dan Hubberman. Hasil penelitian menunjukkan bahwa pembatalan faktur pajak dapat disebabkan oleh berbagai faktor yang dikelompokkan menjadi empat kategori utama yaitu, kondisi gudang, kondisi force majeure, penolakan pesanan dan kesalahan administratif/human error.
THE INFLUENCE OF ISLAMIC RELIGIOSITY ON STUDENTS' FINANCIAL WELL-BEING THROUGH FINANCIAL BEHAVIOR: MODERATING ROLE OF FINANCIAL LITERACY Suriyanti, Linda Hetri; Ardiansyah, Fadly; Fitriana, Nur
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.688

Abstract

The low level of financial well-being among university students, particularly in Pekanbaru, has become a severe concern as the number of individuals living in poverty rises and risky financial habits such as online gambling and loans become more common. This study investigates the role of Islamic religiosity in improving students' financial well-being by examining financial behavior as a mediator and financial literacy as a moderator. A survey of 124 students from four universities in Pekanbaru was conducted, and the data were analyzed using PROCESS Macro Model 8 in SPSS 25. The findings reveal that Islamic religiosity directly and indirectly influences financial well-being through financial behavior. Moreover, financial literacy strengthens the relationship between Islamic religiosity and financial behavior, but not the direct link between religiosity and financial well-being. Beyond the statistical results, this study contributes theoretically by integrating moderated mediation analysis into the context of student financial well-being, an approach rarely applied in prior studies. The results highlight the need to promote religious values and financial literacy in higher education policies and student development programs as effective strategies to foster healthier financial behavior and improve financial well-being.
Co-Authors Ilham Hudi Aim Abdulkarim Kokom Komalasari, Ilham Hudi Aim Abdulkarim Nur Fitriana Suriyanti, Linda Hetri