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All Journal AKUNTANSI DEWANTARA EconBank : Journal Economics and Banking
Kartikasari, Dyah Ayumurni
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Economics, Econometrics & Finance Social Sciences

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The Influence of Digital Payments, E-Commerce, and Financial Literacy on Revenue and the Quality of Accounting Information in SMEs Kartikasari, Dyah Ayumurni; Ramadhanti, Wita; Kusuma, Poppy Dian Indira
EconBank: Journal of Economics and Banking Vol 5 No 2 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i2.331

Abstract

This research aims to test and analyze the influence of perceived use of digital payments, ease of use of e-commerce, and financial literacy on perceptions of income and the quality of accounting information. The object of this research is the Getuk Goreng UKM located on Jalan Jendral Sudirman Sokaraja. A total of 30 MSMEs were taken as samples using purposive sampling. SEM-PLS has been used to analyze the data in this research. The results of this research indicate that perceptions of the use of digital payments and ease of use of e-commerce have no effect on income in Getuk Goreng SMEs. Financial literacy has a positive influence on income in Getuk Goreng SMEs. Income has a positive effect on the quality of financial reports in Getuk Goreng UKM. In this research, there are recent findings that income mediates between financial literacy and the Quality of accounting information
PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI LINGKUNGAN POLITEKNIK NEGERI CILACAP Efendi, Alfarisi Akbar; Kartikasari, Dyah Ayumurni; Jannah, Nurul Maghfirotul; Ramadhan, Lodis
AKUNTANSI DEWANTARA Vol 9 No 2 (2025): Vol 9 No 2 (2025): AKUNTANSI DEWANTARA VOL. 9 NO 2 OKTOBER 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i2.20690

Abstract

This study aims to analyze the influence of tax knowledge, tax sanctions, and tax authorities services on individual taxpayer compliance. The type of data used in this study is quantitative data. The quantitative approach is a research method used to examine populations and samples by collecting data using research instruments, analyzing data or statistics with predetermined objectives. The independent variables in this study are tax knowledge, tax sanctions, and tax authorities services. The dependent variable is individual taxpayer compliance. The results of this study indicate that tax knowledge does not affect individual taxpayer compliance. Tax sanctions affect individual taxpayer compliance. Tax authorities services influence individual taxpayer compliance. This study has novelty in terms of time (conducted in 2025), location (Politeknik Negeri Cilacap), respondents (employees at state vocational institutions). Keyword: Tax knowledge; Tax sanctions; Tax authorities services; Taxpayer compliance
Co-Authors Efendi, Alfarisi Akbar Jannah, Nurul Maghfirotul Kusuma, Poppy Dian Indira Ramadhan, Lodis Wita Ramadhanti