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The Impact of QRIS Payment Usage on Business Income Growth in MSMEs Angelicia; Syarbini Ikhsan; Umiaty Hamzani; Gita Desyana; Djunita Permata Indah
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2178

Abstract

This study aims to examine the effect of the implementation of the Quick Response Code Indonesian Standard (QRIS) in increasing business income, especially for Micro, Small and Medium Enterprises (MSMEs) using the Technology Acceptance Model (TAM) approach. The method used in this study is a descriptive quantitative approach, which aims to provide an overview of the QR Code implementation. The population in this study involved MSME owners, with a sample taken from 100 respondents through non-probability sampling techniques. Data collection was done through questionnaires. Data analysis includes testing research instruments to assess data quality (validity and reliability), classical assumption test (normality), as well as multiple linear regression analysis and hypothesis testing (t test and F test). The results show that QRIS implementation and user satisfaction have a significant influence on increasing MSME income, which supports TAM theory regarding the importance of perceived usefulness and perceived ease of use in technology acceptance. However, other variables, such as QRIS usage literacy, convenience of use, and QRIS service price, did not show a significant influence on MSME income. Simultaneously, these factors still have an effect on MSME income, although with different variations in influence.
Analisis Faktor-faktor yang Mempengaruhi Pemilihan Karir Mahasiswa Akuntansi Sebagai Auditor Ega Erlianti; Juanda Astarani; Djunita Permata Indah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8764

Abstract

Finding out what factors motivate students to become auditors is the driving force behind this research. Tanjungpura University, Pontianak, sixth-semester accounting students were surveyed to gather primary data. One hundred participants were chosen at random for this research. Questionnaires using Likert scales were used to collect data. According to the data, students are more interested in becoming auditors when they are offered financial incentives, a nice work environment, opportunities for professional development, and competitive salaries.
Analisis Faktor-faktor yang Mempengaruhi Pemilihan Karir Mahasiswa Akuntansi Sebagai Auditor Ega Erlianti; Juanda Astarani; Djunita Permata Indah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8764

Abstract

Finding out what factors motivate students to become auditors is the driving force behind this research. Tanjungpura University, Pontianak, sixth-semester accounting students were surveyed to gather primary data. One hundred participants were chosen at random for this research. Questionnaires using Likert scales were used to collect data. According to the data, students are more interested in becoming auditors when they are offered financial incentives, a nice work environment, opportunities for professional development, and competitive salaries.
Analysis the Effect of Money Ethics and Tax Morale on Tax Evasion With Lifestyle as a Moderation Variabel Angella Keristiani Tia; Djunita Permata Indah
Journal of Trends Economics and Accounting Research Vol 4 No 2 (2023): December 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i2.909

Abstract

This study aims to determine the effect of money ethics and tax morals on tax evasion with lifestyle as a moderating variable. This study uses a quantitative approach with purposive sampling as a sampling technique. The questionnaire was distributed electronically to 130 taxpayers who live in West Kalimantan, especially Pontianak city. Statistical testing using Statistical Product and Service Solutions (SPSS), shows the results that tax morals and money ethics have a positive and significant effect on tax evasion. Lifestyle as a moderating variable is also able to strengthen the influence of tax morals and money ethics on tax evasion. Based on the T-test result with the results of money ethics = 0.001, tax morals = 0.000 and lifestyle = 0.034, which is less than 0.5, thus indicating that H0 is rejected, meaning that money ethics, tax morals and lifestyle also have a significant influence on tax evasion. The implications of this research are expected to be useful, especially for the government so that the government can prevent companies from committing tax evasion.