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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Zaharman
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Economics, Econometrics & Finance

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Pengaruh Gender, Pengetahuan Akuntansi, dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Berkarir Sebagai Akuntan Pemerintah Arini; Zaharman; Novianti, Serly
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1303

Abstract

This study aims to determine whether gender, accounting knowledge, and job market considerations influence students' interest in pursuing a career as a government accountant. The research approach used is quantitative with primary data sources. The population consists of students taking the Government Accounting course in the 2022/2023 and 2023/2024 in the Bachelor of Accounting Program at Lancang Kuning University, with a sample size of 56 students. Data analysis used multiple linear regression with SPSS 23 application. Statistical test results showed that gender did not significantly affect students' interest in pursuing a career as a government accountant, while accounting knowledge and job market considerations significantly affected students' interest in pursuing a career as a government accountant.
Digital Tax Transformation and Corporate Tax Accounting Quality: Evidence From Indonesia Serly Novianti; Aljufri; Zaharman
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.43907

Abstract

Research objectives: This research endeavors to investigate the impact of the implementation of the Core Tax System on the quality of tax accounting, with transparency serving as a mediating variable among corporate taxpayers in Indonesia.. Methods: This research employs a quantitative approach using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The data were collected through questionnaires distributed to 150 respondents who are directly involved in tax reporting activities in companies located in Pekanbaru, Riau. The sampling technique used purposive sampling, and data were analyzed using SmartPLS. Results: The empirical findings indicate that the Core Tax System exerts a positive and statistically significant influence on transparency, while transparency demonstrates a robust positive impact on the quality of tax accounting. Moreover, the Core Tax System is observed to have a direct impact on the quality of tax accounting. Additionally, evidence suggests that transparency serves as a partial mediator in the association between the Core Tax System and the quality of tax accounting. The proposed model accounts for 41% of the variance in transparency and 57% in the quality of tax accounting. Practical implications: The results indicate that enterprises ought to not merely implement digital taxation frameworks but also augment transparency protocols to elevate the standards of tax accounting. For legislators, reinforcing system interoperability and ensuring data availability is crucial in order to optimize the efficacy of digital taxation initiatives. Originality/novelty: This research enriches the academic discourse by presenting transparency as a mediating construct within the nexus connecting the Core Tax System and the quality of tax accounting. Furthermore, it amalgamates agency theory with the framework of accounting information systems to elucidate the underlying mechanisms associated with the implementation of digital taxation.
Co-Authors ALJUFRI Arini Novianti, Serly Serly Novianti