Belananda, Maulia Regita
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Analisis Faktor-Faktor Konsumen Terhadap Purchase Intention Sepeda Listrik Menggunakan TAM3 Belananda, Maulia Regita; Ian, Muhammad Rezki; Jamal, Jamal
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2532

Abstract

of people's strong purchasing power and the reasonable cost of electric bicycles. Purposive sampling was employed in questionnaire sampling. Because this study has forty indikator items, it requires a sample size of 200 respondents. The TAM3 model, which has 17 variables, is used in the research model. Only three variables—Subjective Norm, work relevance, and Output Quality—are known to be partially significant and to positively impact Perceived Usefulness . Five factors are identified as partially significant determinants of Perceived Ease of Use; three factors are positively correlated: Self-efficacy, Playfulness, and enjoyment; the other two are negatively correlated: Anxiety and Objective Usability. Perceived Usefulness  and Perceived Ease of Use are partially known to have a positive and significant influence on Behavioral Intention. Then it is known that Behavioral Intention has a positive and significant influence on Purchase Intention.
REPRESENTATION OF VAT INCREASE (12%) IN REALIZING JUSTICE AND WELFARE OF THE INDONESIAN PEOPLE Belananda, Maulia Regita; Alfiaturrizqi
KENDALI: Economics and Social Humanities Vol. 4 No. 1 (2025): KENDALI: Economics and Social Sciences Humanities.
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v4i1.782

Abstract

This research focuses on the representation of the 12% increase in Value Added Tax (VAT) on the justice and welfare of the Indonesian people. The purpose of this study is to evaluate the explicit and implicit impact of VAT increase policies and assess the extent to which these policies contribute to social justice and people's welfare. The research method used is a qualitative method with a literature study approach. The data collection is from various sources of books, journals, theses, magazines, articles, or other relevant online sources. The results of the study show that the increase in VAT has a direct impact on increasing the price of goods and services, which has the potential to reduce people's purchasing power, especially the lower middle economic group. In addition, indirect impacts include the possibility of increased inflation as well as changes in people's consumption patterns. Although this policy aims to increase state revenues to support development, its effectiveness in realizing people's welfare still depends on the implementation of compensation programs, such as subsidies and social assistance. Thus, there is a need for additional policies to ensure that the increase in VAT does not exacerbate social and economic inequality in Indonesia.