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INDONESIA
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Published by Universitas Serang Raya
ISSN : 23392436     EISSN : 25495968     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding accounting.
Arjuna Subject : -
Articles 13 Documents
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Search results for , issue "Vol. 11 No. 1 (2024)" : 13 Documents clear
Pengaruh Perubahan Tarif PPN terhadap Real Estate Purchase Intention dengan Lifestyle sebagai Variabel Moderasi: Pengaruh Perubahan Tarif PPN terhadap Real Estate Purchase Intention dengan Lifestyle sebagai Variabel Moderasi Valerie Kristiono; Santi Novita
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i1.7137

Abstract

The enactment of Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan caused the 10% VAT rate to change to 11%. The increase in VAT rates is intended to restore economic conditions but at the same time exacerbate the amount of VAT that must be borne by buyers when investing in real estate. This study aims to obtain evidence about the effect of changes in VAT rates on purchase intentions of real estate consumers with lifestyle as a moderating variable. Primary data was obtained from a questionnaire with 205 respondents aged 18 years and over. The data collected will be analyzed through linear regression analysis and moderation regression analysis. The results of the study show that changes in VAT rates have a positive effect on purchase intention. VAT can indeed burden buyers because it in-creases the price that must be paid but at the same time it can also increase purchase intention if the change in VAT rates reflects a social contract between consumers and the government. In addition, lifestyle has not been proven to moderate the effect of changes in VAT rates on purchase intention, but rather has a direct effect on pur-chase intention. Based on additional analysis, it was found that life-style acts as a pseudo moderator for respondents with an accounting background but acts as a mod-erating predictor for respondents who do not have an accounting background. This proves the occurrence of mental accounting.
Pengaruh Nilai Inti AKHLAK dalam Kerangka Levers of Control terhadap Kecenderungan Kecurangan Akuntansi Aldila Yanri
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i1.7203

Abstract

This research investigates the relationship between AKHLAK core values in the framework of levers of control and accounting fraud within PT Pelabuhan Indonesia (Persero) or Pelindo. The research design was conducted using primary data in the form of a 5-point Likert scale questionnaire, with purposive sampling technique. The data collected came from 69 respondents from a total of 80 samples. Data quality and classical assumption tests were conducted before the data were further analyzed using multiple linear regression analysis. The results showed that AKHLAK core values have a negative and significant effect on the tendency of accounting fraud. In addition, the levers of control framework proved to be able to moderate the negative effect of AKHLAK core values on the tendency of accounting fraud.
The Impact Of Students' Perceptions Of Green Accounting On Sustainable Career Decisions Andi Risdayanti; Rismawati; Zikra Supri
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i1.7522

Abstract

The purpose of this study was to determine student perceptions and green accounting influencing sustainable career decisions. This type of research uses quantitative, with the data used is primary data sourced from distributing questionnaires directly to respondents using Likert scale measurements. The population used by class A students of the Faculty of Economics and Business, University of Muhammadiyah Paalopo. Data collection in this study used purposive sampling techniques to select samples and produced 133 samples. The data analysis method used in this study is using the help of IBM SPSS 25 software with various tests. The results showed that student perceptions did not have a significant effect on sustainable career decisions, while green accounting had a significant effect on sustainable career decisions.

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