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All Journal Journal of Accounting and Finance Management (JAFM) IIJSE
Cynthia Sari Dewi
Universitas Pembangunan Jaya, Indonesia
Economics, Econometrics & Finance

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Bridging Intention and Behavior: Insights into Coworking Space Adoption in Urban Indonesia Cynthia Sari Dewi; Mohamad Trio Febriyantoro; Sri Wahyuning Septarina; Apriliana Putri
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8834

Abstract

This study investigates the factors influencing coworking space users’ behavior through the lens of the Unified Theory of Acceptance and Use of Technology (UTAUT). It integrates four key constructs Performance Expectancy, Facilitating Conditions, Price Value, and Habit to evaluate their effects on Intention to Use and Use Behavior. Employing a quantitative approach, data were collected from 212 respondents in urban coworking spaces across the Jabodetabek area and analyzed using Structural Equation Modeling (SEM). The results reveal that Performance Expectancy, Facilitating Conditions, and Habit significantly influence both Intention to Use and actual Use Behavior, whereas Price Value does not have a significant effect on intention. Users tend to favor coworking spaces for their conducive work environments and comprehensive facilities, including high-speed Wi-Fi, meeting rooms, and ergonomic workstations. However, the relatively high cost of long-term use remains a major challenge. The findings underscore the critical roles of Facilitating Conditions and Habit as primary determinants of user behavior, offering practical insights for enhancing coworking space services. Moreover, this research contributes to the development of user-centered digital platforms that improve satisfaction and adoption rates. By addressing these behavioral factors, coworking space providers can elevate service quality, better align with user preferences, and strengthen competitiveness in an increasingly dynamic work environment.
The Effect of Taxes, Leverage and Bonus Mechanisms on Transfer Pricing Decisions Farhan Fadil Ghifari; Cynthia Sari Dewi; Adven Filipi Baresi; Beryl Ezra Hutahuruk; Hanifah Pagar Alam
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2944

Abstract

This study aims to examine the impact of taxes on transfer pricing practices, with leverage and bonus mechanisms included as control variables. Transfer pricing is a strategic issue for multinational companies engaging in transactions with related parties, as it may be used to shift profits and reduce tax burdens. This research employs a quantitative approach using multiple linear regression analysis. The study utilizes secondary data obtained from the annual financial statements of multinational companies listed on the Indonesian Stock Exchange for the period 2020–2024. Data analysis includes descriptive statistics, model feasibility testing using the F-test, hypothesis testing using the t-test, and evaluation of the coefficient of determination. The results indicate that taxes, proxied by Book Tax Difference, have a positive and significant impact on transfer pricing practices, suggesting that a larger gap between accounting profit and taxable profit increases the likelihood of transfer pricing. In contrast, leverage measured by the Debt to Equity Ratio shows a negative but statistically insignificant effect, while bonus mechanisms do not have a significant impact on transfer pricing. Furthermore, the coefficient of determination indicates that the explanatory power of the model is relatively low, implying that transfer pricing decisions are influenced by other factors beyond those examined in this study.
Co-Authors Adven Filipi Baresi Apriliana Putri Beryl Ezra Hutahuruk Farhan Fadil Ghifari Hanifah Pagar Alam Mohamad Trio Febriyantoro Sri Wahyuning Septarina