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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Rahmawati Yusrianthe
Politeknik YKPN, Yogyakarta, Indonesia
Economics, Econometrics & Finance

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INVESTIGASI VARIABEL PENENTU PENGELOLAAN KEUANGAN UMKM DI YOGYAKARTA: LITERASI KEUANGAN, SIKAP DAN PENDAPATAN Rahmawati Yusrianthe; Budi Asmarawati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 3 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i3.229

Abstract

This research aims to explore the influence of financial literacy, financial attitudes and income on financial management in Micro, Small and Medium Enterprises (MSMEs) in Yogyakarta. The samples in this research were MSME actors in the Yogyakarta area and its surroundings. The data analysis techniques used include descriptive statistics, validity testing, reliability testing, classical assumption testing and hypothesis testing using multiple linear regression. The research results show that financial literacy and income have no influence on financial management of MSMEs in Yogyakarta, while financial attitudes show no influence on financial management of MSMEs in Yogyakarta. Suggestions for the Yogyakarta City government, through the Department of MSMEs, Industry and Trade, continue to make efforts to increase financial literacy for MSME owners in the Yogyakarta City area by conducting seminars or training/workshops related to insight into finance and good financial management in the hope of increasing their abilities and financial insights that MSME owners.
Peran Sosialisasi Perpajakan dalam Memoderasi Kepatuhan Wajib Pajak UMKM di Yogyakarta Rahmawati Yusrianthe
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 2 (2026): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v13i2.1128

Abstract

This study aims to examine the effects of tax awareness, tax morale, tax sanctions, and tax digitalization on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) in Yogyakarta City, with tax socialization serving as a moderating variable. The study is motivated by the relatively low level of MSME tax compliance despite the government's efforts to improve compliance through tax digitalization and tax education programs. A quantitative research approach with a survey method was employed. The population consisted of MSME taxpayers registered in Yogyakarta City. The sample was selected using purposive sampling, involving 104 MSME taxpayers. Primary data were collected through a structured questionnaire using a five-point Likert scale. Data were analyzed using Moderated Regression Analysis (MRA) to examine both direct and moderating effects. The findings indicate that tax awareness, tax morale, tax sanctions, and tax digitalization positively influence MSME taxpayer compliance. Furthermore, tax socialization significantly strengthens the relationships between tax awareness, tax morale, tax sanctions, tax digitalization, and taxpayer compliance. These findings suggest that improving the quality and effectiveness of tax socialization programs is essential to enhance voluntary tax compliance among MSMEs. This study contributes to the development of taxation literature and provides practical implications for the Directorate General of Taxes in designing more effective taxpayer education and outreach programs.
Co-Authors Budi Asmarawati