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Paska Marto Hasugian
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INDONESIA
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi
Published by SEAN INSTITUTE
ISSN : -     EISSN : 29880785     DOI : 10.54209
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi is a journal in the field of Management, Accounting, and Economics with a scope of Business Economics, E-Business, Consumer Behavior, Entrepreneurship, Finance, Public Policy, Human Resource Management, Organizational Behavior, Marketing Management, Service Quality, Innovation Product Management, Production and Operational Management, Strategic Management, Financial Management, Financial Behavior, Financial Accounting, Public Sector Accounting, Management Accounting, Audit and Corporate Governance, Banking Accounting, Accounting Information Systems, Accounting Education, Taxation, Capital Markets and Investment, Accounting for SMEs, Accounting for Rural Credit Institutions, and other related fields of study.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 43 Documents
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The Effect of Tax Knowledge, Tax Sanctions, and Taxpayer Income Levels on Motor Vehicle Taxpayer Compliance at the Bekasi City Samsat Office in 2022-2024 Yuyun, Yuyun; Khasanah, Uswatun; Maidani, Maidani
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2026): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, 2026
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/stagflasi.v4i1.241

Abstract

This study aims to analyze the influence of tax knowledge, tax sanctions, and income levels on the compliance of motor vehicle taxpayers at the Bekasi City Samsat Office for the 2022–2024 period. The main phenomenon behind this study is the gap between the potential revenue and the realization of Motor Vehicle Tax income in Bekasi City. The research method used is a verifiable descriptive quantitative approach with a population of 4,533,569 registered vehicle owners. Sampling was carried out through simple random sampling techniques and data was analyzed using SmartPLS software version 4.0 with the PLS-SEM method. The results of the study show that tax knowledge has a positive and significant effect on taxpayer compliance. On the other hand, tax sanctions and income levels were found to have a positive but not significant effect on motor vehicle taxpayer compliance.
The Influence of Non-Investment Variables on Total Asset Growth: Multiple Regression Analysis in Sharia Insurance Using Classical Assumption Tests Ferdiansyah, Ferdiansyah; M. Yuda Pratama; Aditia Saputra; Fadhlul Mubarak
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2026): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, 2026
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the influence of Receivables and Acquisition Costs on the asset growth of Islamic insurance companies in Indonesia. The research emphasizes how receivables management and customer acquisition expenditures contribute to strengthening financial performance. The novelty of this study lies in simplifying the regression model by excluding variables that cause multicollinearity, thereby producing a more reliable model. Unlike previous studies that broadly examined asset-related variables, this research highlights Receivables and Acquisition Costs as the primary determinants of asset growth. A quantitative approach was employed using secondary data from financial statements, analyzed through multiple linear regression with R software, and validated using classical assumption tests. The findings reveal that Receivables have a positive and significant effect on asset growth, underscoring their role as a dominant factor in enhancing financial stability. Conversely, Acquisition Costs show a positive but insignificant effect, indicating limited contribution to asset expansion. The second regression model proved more reliable than the initial model, as it met all classical assumptions. This study is limited to the Islamic insurance sector in Indonesia, restricting generalization. The implications suggest that firms should prioritize receivables management as a core strategy, while regulators such as the Financial Services Authority (OJK) should strengthen oversight of receivable-based asset quality. Future research is recommended to incorporate additional variables, including investment activities and macroeconomic factors, to provide a more comprehensive understanding of asset growth determinants.
The Influence of Green Product, Green Advertising, and Green Brand Awareness on Purchase Intention among Generation Z in Jambi City Rindiani, Rindiani
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2026): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, 2026
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of green products, green advertising, and green brand awareness on Purchase Intention among Generation Z in Jambi City. Using a quantitative approach through a survey method, data were collected from 100 Generation Z respondents using a Likert-scale questionnaire. Analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that green products and green brand awareness have a positive and significant effect on Purchase Intention, while green advertising has a positive but insignificant effect. The R² value of 0.661 indicates that the three independent variables can explain 66.1% of the variation in Purchase Intention. This study provides an empirical contribution to the green marketing literature within the local context of Jambi and emphasizes the importance of product quality and brand awareness in driving purchase intention for green products.

Page 5 of 5 | Total Record : 43

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