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Jurnal Ilmiah Accusi
Published by Universitas Simalungun
ISSN : -     EISSN : 26205815     DOI : https://doi.org/10.36985
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Accusi (EISSN : 2620-5815) is a journal published by the Accounting Study Program, Faculty of Economics, Simalungun University which contains scientific articles on Accounting. The results of the research published in this journal are expected to increase the repertoire of knowledge in the field of Accounting as well as make a means for professionals from the business world, education, or researchers to disseminate the development of science and technology in the field of Accounting through the publication of research results. The Accusi Scientific Journal is published periodically every May and November
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 305 Documents
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Perceived Risk and Finfluencers as Determinants of Stock Investment Intention among Generation Z Employees at Universitas Negeri Padang: The Moderating Role of Financial Literacy Anwar Hidayat; Yuhendri Leo Vrista
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/wfkjrn07

Abstract

This study examines the relationships between perceived risk, finfluencers, and stock investment intention among Generation Z employees at Universitas Negeri Padang, with financial literacy serving as a moderating variable. A quantitative approach with a causal research design was employed. The study involved 104 respondents selected through purposive sampling, comprising Generation Z employees who met the research criteria. Data were collected using questionnaires and analyzed through multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics. The results show that perceived risk is negatively associated with stock investment intention, whereas finfluencers are positively associated with stock investment intention. However, financial literacy does not significantly moderate either relationship. These findings indicate that although perceived risk and finfluencers are relevant to understanding stock investment intention, financial literacy does not significantly alter the strength of these relationships in the studied context. This study contributes empirical evidence to the investment literature by examining these relationships among Generation Z employees in a public university setting, including lecturers and educational staff. The findings highlight the importance of rational risk assessment and critical evaluation of financial information from finfluencers when making investment decisions
The Effect of Tax Compliance Costs on MSME Taxpayer Compliance: Evidence from Sukoharjo Regency Fachriza Zulvi Arifa; Resi Ariyasa Qadri
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/z4sg1w51

Abstract

This study examines the relationship between tax compliance costs and the compliance of micro, small, and medium enterprises (MSMEs) in Sukoharjo Regency, Indonesia. Between 2023 and 2025, registered MSME taxpayers rose by 56%, while the share filing returns fell from 99% to 49%. That decline calls for identifying the factors behind it, and prior studies treat compliance costs as relevant even though the direction remains inconsistent. Transaction cost theory frames compliance costs as real transaction costs borne by taxpayers. The hypothesis was therefore nondirectional and tested two-tailed. Survey data from 100 purposively selected MSME taxpayers were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with 5,000 bootstrap subsamples, with legal form, location, turnover, and length of registration as controls. After the psychological indicator was removed, the cost construct covered only monetary and time indicators. The results show a significant positive association between perceived compliance costs and compliance (β = 0.2296; p = 0.0095; f² = 0.056), which stays positive in the initial model before the psychological and arrears indicators were removed. This pattern may reflect costs incurred through active compliance, not evidence that higher costs increase compliance. The study contributes evidence on reported compliance behavior, rather than intention, in a region with a sharp compliance decline during the Coretax transition. Improving MSME compliance calls for simpler procedures and assistance, not cost levels alone
Tax Compliance Costs and Tax Compliance Among MSMEs In Cirebon Intan Setya Kartika; Resi Ariyasa Qadri
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/v4qv4746

Abstract

This study estimates the magnitude and composition of the tax compliance costs borne by micro, small and medium enterprises (MSMEs) in Cirebon City and Cirebon Regency, Indonesia, and examines whether these costs are associated with tax compliance. Transaction Cost Theory provides the explanatory lens, and the framework of Sandford et al. (1989) defines compliance cost through explicit, implicit (time) and psychological components. Survey data were collected from 106 registered MSME taxpayers for tax year 2025. For the descriptive analysis, interval answers were converted into rupiah, with psychological cost taken as a single self-assessed rupiah value of strain. For the association test, tax compliance cost was specified as a reflective-formative higher-order construct, with psychological cost measured as a frequency-based stress scale, and estimated with the embedded two-stage approach in PLS-SEM, controlling for business size, legal form, location and registration tenure. The non-directional hypothesis was tested two-tailed. The mean annual compliance cost was IDR 5.23 million (median IDR 2.81 million), of which 56.8% was the self-valued psychological component, 29.7% time and 13.5% cash outlays; 91.5% of respondents reported no cash outlay. Because the psychological share is sensitive to its valuation, the robust finding is that the burden is mainly non-monetary. Tax compliance cost was positively associated with self-reported compliance (β = 0.274, p < 0.001, 95% CI 0.162 to 0.438), but the effect was small (f² = 0.092), the model explained 26.9% of the variance, and the result held when Stage 1 was re-estimated in Mode B. The psychological dimension carried the largest weight, which does not imply that heavier strain improves compliance. As the data are cross-sectional, the association may reflect resources sacrificed in more intensive compliance rather than an effect of cost. The results support reducing compliance time and uncertainty, not raising compliance costs
Initial Value for Money Assessment of Public Services in Gianyar Regency Using Budget Realization and Citizen Perceptions I Dewa Gede Anom Jambe Adnyana; I Putu Julianto; I Gede Putu Banu Astawa
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/x9pq3679

Abstract

This study examines how budget implementation aligns with citizens' assessments of public services in Gianyar Regency as an initial value-for-money screening exercise. Using a quantitative descriptive-evaluative design, we combine 400 questionnaires collected across seven subdistricts in 2025 with the consolidated 2024 Budget Realization Report. Over approximately two months, enumerators administered the survey and used a Kish Grid to select one eligible person within each participating household. We calculate service-perception indices, budget-realization ratios, transparent survey-item-to-account matches, and sensitivity scenarios. Revenue and expenditure realization were 97.23% and 86.31%, respectively. Regency-road capital expenditure reached 98.37%, whereas the road-quality index was 70.75 and 53.25% of respondents prioritized road improvements. Waste-disposal satisfaction was 63.00%, while one selected inorganic-waste investment account had no realized expenditure. The novelty lies in an auditable crosswalk linking questionnaire codes to selected fiscal accounts across services, with explicit coverage limits and sensitivity checks. This framework identifies follow-up evaluation priorities; numerical differences between ratios and perception scores neither measure efficiency or effectiveness nor establish causal effects. Population-level claims are limited by incomplete documentation of household selection and population weighting.
The Effect of E - Wallet, QRIS, And Digital Accounting Utilization on The Financial Management Quality of MSMEs in Medan City 2024 – 2025 Sovia Lolita A Pardede; Rifdah Riyan Dara; Mutia Riska Faridani; Corinna Wongsosudono; Hasrul Siregar
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ratrgx29

Abstract

This study examines the effect of E-Wallet Utilization, QRIS Utilization, and Digital Accounting Utilization on the Financial Management Quality of micro, small, and medium enterprises (MSMEs) in Medan City in 2024–2025, a period in which QRIS merchant acceptance in Indonesia passed 40 million. An associative quantitative design was applied to a survey of 150 MSME owners and managers in the culinary, retail trade, fashion, and service sectors, selected through purposive sampling and asked to rate their practices over the 2024–2025 business years. Data were collected with a five-point Likert-scale questionnaire and analyzed using partial least squares structural equation modeling (PLS-SEM) in SmartPLS 4. The measurement model met all validity and reliability criteria. E-Wallet Utilization (β = 0.243; t = 3.539; p < 0.001), QRIS Utilization (β = 0.256; t = 3.616; p < 0.001), and Digital Accounting Utilization (β = 0.385; t = 5.673; p < 0.001) each had a positive and significant effect on Financial Management Quality. Together, the three variables explained 49.8% of the variance in Financial Management Quality. Digital Accounting Utilization had a medium effect size (f² = 0.220), while E-Wallet Utilization (f² = 0.086) and QRIS Utilization (f² = 0.090) had small effect sizes. The findings suggest that digital payment tools support better financial management, but the largest gain comes from digital bookkeeping, so digitalization programs for MSMEs in Medan should pair payment tools with accounting training

Page 31 of 31 | Total Record : 305

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