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All Journal Jurnal Mirai Management J-MAS (Jurnal Manajemen dan Sains) JUMANJI (JURNAL MANAJEMEN JAMBI) JURNAL RISET AKUNTANSI JAMBI YUME : Journal of Management Jurnal Ekonomi Manajemen Sistem Informasi Accounting Global Journal TIN: TERAPAN INFORMATIKA NUSANTARA Jurnal Akuntansi : Transparansi dan Akuntabilitas Journal of Sustainable Business Hub (JSBH) BISMA Cendekia Tamaddun Ummah (JTU) JUPADAI : Jurnal Pengabdian Kepada Masyarakat Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Abdimas Sosek (Jurnal Pengabdian dan Pembardayaan Masyarakat) GLORY Jurnal Ekonomi dan Ilmu Sosial Swakarya: Jurnal Penelitian Sosial dan Pemberdayaan Masyarakat JURNAL ILMIAH GEMA PERENCANA Edusight International Journal of Multidisciplinary Studies (EIJOMS) Islamic Elementary School: Jurnal Ilmiah Pendidikan Guru Madrasah Ibtidaiyah Jurnal Manajemen, Bisnis dan Kewirausahaan Jurnal Akuntan Publik
Indah Mutiara
Universitas Adiwangsa Jambi
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Pengaruh Pajak Pertambahan Nilai (PPN), Literasi Keuangan, dan Penggunaan E-Wallet terhadap Perilaku Konsumtif Generasi Z di Kota Kupang Muhammad Asyraf Rabbani; Maria Prudensiana Leda Muga, Indah Mutiara
Jurnal Mirai Management Vol 11, No 1.1
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v11i1.10484

Abstract

Penelitian ini bertujuan menganalisis pengaruh Pajak Pertambahan Nilai (PPN), literasi keuangan, dan penggunaan e-wallet terhadap perilaku konsumtif Generasi Z di Kota Kupang. Fenomena meningkatnya transaksi digital serta dominasi generasi Z dalam penggunaan internet memunculkan kekhawatiran akan perilaku konsumtif, terutama karena kemudahan berbelanja daring dan berbagai promo pembayaran digital. Metode penelitian menggunakan pendekatan kuantitatif dengan desain kausal. Data primer dikumpulkan melalui kuesioner berbasis Google Form kepada 100 responden Generasi Z berusia 20–24 tahun yang berdomisili di Kota Kupang dan aktif menggunakan e-wallet. Variabel PPN diukur melalui indikator pengetahuan, keterampilan, sikap, dan pemikiran kritis; literasi keuangan melalui pemahaman konsep, keterampilan, keyakinan pengambilan keputusan, dan perencanaan keuangan; penggunaan e-wallet melalui kepercayaan, kemudahan transaksi, fleksibilitas, dan keuntungan; sedangkan perilaku konsumtif melalui irrational buying, wasteful buying, impulsive buying, dan pembelian untuk status sosial. Analisis dilakukan menggunakan regresi linier berganda setelah uji validitas, reliabilitas, dan asumsi klasik. Hasil penelitian menunjukkan bahwa secara parsial PPN, literasi keuangan dan penggunaan e-wallet berpengaruh signifikan terhadap perilaku konsumtif. Secara simultan ketiga variabel berpengaruh signifikan terhadap perilaku konsumtif Generasi Z. Temuan ini menegaskan pentingnya pemahaman fiskal dan pengelolaan keuangan pada generasi muda serta perlunya edukasi literasi keuangan guna menekan perilaku konsumtif di era digital.
Mewujudkan Ketahanan Pangan Berkelanjutan Melalui Konsep Ekonomi Hijau di Kabupaten Timor Tengah Selatan Anthon Simon Yohanis Kerihi; Indah Mutiara; Novising Dewi Astuti; Eve Ida Malau; Hardo Aprilio
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.330

Abstract

This article describes that economic development tends to lead to the exploitation of natural resources. The environment that is increasingly damaged is gradually beginning to be felt by the world community. The agricultural sector is an important sector in human survival. The agrarian sector plays a role in maintaining and improving the community's economy. The influence of the green economy on the sustainability of life is still in a long debate. The purpose of this study is to find out the influence of green economy in an effort to realize sustainable development and food security in South Central Timor Regency, East Nusa Tenggara. The research design applied is a type of quantitative research. This research method is applied to examine certain samples by collecting research instrument data and statistical data analysis with the aim of validating the hypothesis that has been determined. The results of the study revealed that the application of green economy principles has a significant effect on the Sustainable Development variables in South Central Timor. And the application of green economy principles also has a significant effect on the variables of Food Security in South Central Timor.
The Implementation of Environmental Management Accounting as a Business Strategy for Tourism on Rote Island: A Triple Bottom Line and Stakeholder Theory Approach Indah Mutiara; Efandri Agustian; Minarni Anaci Dethan; Apriana H.J Fanggidae
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1636

Abstract

Purpose – This study explores the implementation of Environmental Management Accounting (EMA) as a business strategy in the tourism service sector of Rote Island, Indonesia. It examines how EMA supports sustainable business practices from the perspectives of the Triple Bottom Line (TBL) and Stakeholder Theory while identifying the challenges faced by tourism businesses. Design/methodology/approach – A qualitative case study approach was employed. Data were collected through in-depth interviews, observations, and document analysis involving hotel and homestay managers, tourism operators, local government officials, community representatives, and local SMEs. The data were analyzed using thematic analysis. Finding/Results – The findings reveal that EMA implementation remains at an early stage. Tourism businesses have adopted environmentally responsible practices, including energy and water conservation, waste reduction, and the use of local products, but environmental costs are not systematically recorded. From the TBL perspective, EMA enhances operational efficiency (profit), strengthens community participation (people), and supports environmental conservation (planet). Stakeholder Theory further explains that EMA improves managerial decision-making while fostering trust among tourists, local communities, government agencies, and business partners. Key challenges include limited awareness of EMA, inadequate environmental accounting systems, insufficient human resources, and limited institutional support. Originality/Value – This study extends the EMA literature by integrating Triple Bottom Line and Stakeholder Theory within a tourism destination context, providing practical insights for developing sustainable tourism strategies in small island destinations.
Co-Authors A Rozi Aditia Leonard Blegur Aditya Pradana Adria Wuri Lastari Anthon Simon Yohanis Kerihi Apriana H.J Fanggidae Astuti, Intan Novia Bere, Meilinda C. C. Buru, Lidya Novita Buana Putri Dengas, Maurice Y Pureza Efandri Agustian Eliana Eliana Endi, Paulinus V. Epa, Mikhael B. M. Etika Sri Dina Eve Ida Malau Eve Ida Malau Evrina Fransina Welhelmina Ballo Gema Pratama Pamungkas Grachella Putri Sthivania Hardo Aprilio Hasmarini Ariestin Waruwu Havis Taufik S Hendy Prabowo Ilma Mufida Kanisha Noviana Devani Karfin, Skolastika Y. Korolulu, Yunus Kotten, Karan I. Lestari, Adria Wuri Marman, Patrik R. Mediyanti, Sisca Meizir Karuniawan Hamzah Minarni Anaci Dethan Mira Miranda Nifu Muhammad Asyraf Rabbani Mulia Inda Purwati Nawa Pau, Sarlin P Novising Dewi Astuti Nurhayati Nurhayati Oematan, Herly Oktafiyanda, Eza Putra, Dimas Aditya Rahman Rabbani, Muhammad Asyraf K. Rahmat Angga Dwi Putra Ranggi, Oktavianus S. Rona Indara Saputra, Arip Sarlin Paleina Nawa Pau Satria Bahar Hidayat Soraya Yuslani Eoh Sri Mulyani Susanti, Amelia Tuti Syafrianti Widia Octari Diliana WULANDARI Wulandari Wulandari Wuri Lastari, Adria Yohana F Angi