This study aims to determine the influence of taxpayer awareness, tax knowledge, and public service accountability on compliance of motor vehicle taxpayers with the income variable as an intervening variable at the Samsat Office in Sawahlunto City. This type of research is quantitative research. The sampling technique used Accidental Sampling. The number of sample respondents in this study was 100 respondents. Data collection technique used a questionnaire conducted at the Samsat Office in Sawahlunto City. The results of this study indicate that taxpayer awareness influences income, while tax knowledge and public service accountability do not influence income. Additionally, taxpayer awareness, tax knowledge, and income influence taxpayer compliance. Meanwhile, public service accountability does not influence taxpayer compliance. Income cannot mediate the influence of taxpayer awareness, tax knowledge, and public service accountability on compliance of motor vehicle taxpayers.
{"title":"PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN VARIABEL INTERVENING PENDAPATAN","authors":"Khairunnisa Zahira Asri, F. Yeni, Eliza","doi":"10.32663/18k08v40","DOIUrl":"https://doi.org/10.32663/18k08v40","url":null,"abstract":"This study aims to determine the influence of taxpayer awareness, tax knowledge, and public service accountability on compliance of motor vehicle taxpayers with the income variable as an intervening variable at the Samsat Office in Sawahlunto City. This type of research is quantitative research. The sampling technique used Accidental Sampling. The number of sample respondents in this study was 100 respondents. Data collection technique used a questionnaire conducted at the Samsat Office in Sawahlunto City. The results of this study indicate that taxpayer awareness influences income, while tax knowledge and public service accountability do not influence income. Additionally, taxpayer awareness, tax knowledge, and income influence taxpayer compliance. Meanwhile, public service accountability does not influence taxpayer compliance. Income cannot mediate the influence of taxpayer awareness, tax knowledge, and public service accountability on compliance of motor vehicle taxpayers.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"3 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141698169","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Frankie Anthony, Gina Oktafiyanti, Elizabeth Tiur Manurung
The development of technology is currently felt by us, especially in the banking sector. Currently, there are many digital banks that are present around the Indonesian people to facilitate banking activities. One of the digital banks that are in great demand by the public is Bank Seabank. Bank Seabank is a bank that emerged from the acquisition of Bank BKE. The acquisition process that occurs in a company does not always go as expected. In this study, researchers will see how Bank BKE performed after being acquired into Bank Seabank. In this study, researchers used quantitative research methods with the aim of calculating whether there were significant changes when changing management from Bank BKE to Bank Seabank. In this study, Return on Assets and Return on Equity were also used as benchmarks for company performance. The result of this study is that after going through a management change from Bank BKE to Bank Seabank, no significant performance changes were found.
{"title":"ANALISIS KINERJA BANK BKE SETELAH DIAKUISISI MENJADI BANK SEABANK DENGAN MENGGUNAKAN UKURAN ROE DAN ROA","authors":"Frankie Anthony, Gina Oktafiyanti, Elizabeth Tiur Manurung","doi":"10.32663/9efwxa53","DOIUrl":"https://doi.org/10.32663/9efwxa53","url":null,"abstract":"The development of technology is currently felt by us, especially in the banking sector. Currently, there are many digital banks that are present around the Indonesian people to facilitate banking activities. One of the digital banks that are in great demand by the public is Bank Seabank. Bank Seabank is a bank that emerged from the acquisition of Bank BKE. The acquisition process that occurs in a company does not always go as expected. In this study, researchers will see how Bank BKE performed after being acquired into Bank Seabank. In this study, researchers used quantitative research methods with the aim of calculating whether there were significant changes when changing management from Bank BKE to Bank Seabank. In this study, Return on Assets and Return on Equity were also used as benchmarks for company performance. The result of this study is that after going through a management change from Bank BKE to Bank Seabank, no significant performance changes were found. ","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"2007 31","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141707127","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to investigate the impact of three main factors, namely managerial ownership, dividend policy, and debt policy, on firm value. Company value is vital parameter in evaluating the performance ans achievements of company in the market. To achieve a significant increase in company value, management must consider various internal and external factors that can influence their strategic decisions. In this study, researchers focused on these three factors, identifying their relationship to firm value. Manageril ownership is the main focus in assessing the extent to which managers have interest and incentives that are in line with the company's long-term goals. We also explore whether companies with consistent dividend policies tend to have a higher value in the market, as this can be considered an indicator a company's financial stability and health. By understanding the impact of managerial ownership, dividend policy, and debt policy, management can take appropriate steps to achieve the company's long-term goals and increase shareholder confidence.
{"title":"ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN DIVIDEN, DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN","authors":"Rista Intan Permata Sari, Windiana Wahyu Ekaputri Suwondo, Yunia Six Putri, Wandira Regita Putri Cahyani, Sabhita Kamila Jasmine, Annisa Rahma Qur'aini","doi":"10.32663/62saka11","DOIUrl":"https://doi.org/10.32663/62saka11","url":null,"abstract":"This research aims to investigate the impact of three main factors, namely managerial ownership, dividend policy, and debt policy, on firm value. Company value is vital parameter in evaluating the performance ans achievements of company in the market. To achieve a significant increase in company value, management must consider various internal and external factors that can influence their strategic decisions. In this study, researchers focused on these three factors, identifying their relationship to firm value. Manageril ownership is the main focus in assessing the extent to which managers have interest and incentives that are in line with the company's long-term goals. We also explore whether companies with consistent dividend policies tend to have a higher value in the market, as this can be considered an indicator a company's financial stability and health. By understanding the impact of managerial ownership, dividend policy, and debt policy, management can take appropriate steps to achieve the company's long-term goals and increase shareholder confidence.\u0000 ","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"65 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141696284","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Novia Mega Putri, Salsabila Aprilia, Tri Ratnawati
This research aims to examine the effectiveness and efficiency of remote audits in the context of modern auditing, identify the challenges faced, and provide solutions to overcome these challenges. Remote audits use information and communication technology to carry out the audit process remotely, offering flexibility and significant cost savings. However, its implementation faces various challenges such as data security and technology gaps. This research uses qualitative descriptive approach data through literature studies to analyze the benefits, challenges and solutions in implementing remote audits. The research results show that remote audits can increase audit effectiveness and efficiency through real-time access to data and flexibility in audit implementation. However, to optimize these benefits, strong data security measures and adequate technology training are needed for auditors and audited entities.
{"title":"REMOTE AUDIT UNTUK MENINGKATKAN EFEKTIVITAS DAN EFISIENSI","authors":"Novia Mega Putri, Salsabila Aprilia, Tri Ratnawati","doi":"10.32663/tb4fk674","DOIUrl":"https://doi.org/10.32663/tb4fk674","url":null,"abstract":"This research aims to examine the effectiveness and efficiency of remote audits in the context of modern auditing, identify the challenges faced, and provide solutions to overcome these challenges. Remote audits use information and communication technology to carry out the audit process remotely, offering flexibility and significant cost savings. However, its implementation faces various challenges such as data security and technology gaps. This research uses qualitative descriptive approach data through literature studies to analyze the benefits, challenges and solutions in implementing remote audits. The research results show that remote audits can increase audit effectiveness and efficiency through real-time access to data and flexibility in audit implementation. However, to optimize these benefits, strong data security measures and adequate technology training are needed for auditors and audited entities.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"9 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141701069","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstrak Penelitian bertujuan untuk mengetahui pengaruh tax avoidance, profitabilitas dan leverage terhadap nilai perusahaan. Populasi yang digunakan pada penelitian ini yaitu seluruh perusahaan sektor properti dan real estate yang tercatat di Bursa Efek Indonesia. Hasil penelitian menunjukan bahwa terdapat pengaruh negatif namun tidak signifikan antara tax avoidance terhadap nilai perusahaan. Sementara itu profitabilitas dan leverage menunjukan pengaruh positif signifikan terhadap nilai perusahaan. Hasil penelitian menyarankan agar para investor memperhatikan tingkat tax avoidance, profitabilitas dan leverage dalam perusahaan untuk dapat membantu memilih perusahaan yang tepat dalam berinvestasi. Kata kunci : tax avoidance, profitabilitas, leverage dan nilai perusahaan Abstract This study aims to determine the effect of tax avoidance, profitability, and leverage on firm value. The population used in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange. The results showed that there was a significant but insignificant effect of tax avoidance on firm value. Meanwhile, profitability and leverage showed a significant positive effect on firm value. The results of the study suggest that investors pay attention to the level of tax avoidance, profitability, and leverage in a company to be able to help choose the right company to invest in. Keyword : tax avoidance, profitability, leverage and firm value
本研究旨在探讨tax回避、盈利能力和杠杆对企业价值的影响。这项研究使用的人口是印尼证券交易所记录的所有房地产和房地产公司。调查结果表明，tax avoidance对公司价值的负面但微不足道的影响。而盈利能力和杠杆对公司的价值产生了积极的影响。研究结果表明，投资者应该考虑公司的税收、盈利能力和杠杆水平，以便能够帮助选择合适的投资公司。关键词:tax avoidance，盈利能力，杠杆和公司抽象研究的价值，以确定tax avodance, profitability和leverage在初始值上的效果。这项研究的人口利用是印尼股票交易所的全部财产和房地产股本。其结果表明，有一种意味深长的东西，但其影响是确定的成本成本。然而，它的可变性和杠杆在公司产生了一种重要的正面影响。研究建议，投资到公司的税收、盈利能力和杠杆水平，以帮助选择合适的公司来投资。关键字:tax avoidance, profitability, leverage和firm value
{"title":"PENGARUH TAX AVOIDANCE, PROFITABILITAS DAN LAVERAGE TERHADAP NILAI PERUSAHAAN PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA","authors":"Meyna Ananda Putri, Eindye Taufiq","doi":"10.32663/jaz.v5i2.2894","DOIUrl":"https://doi.org/10.32663/jaz.v5i2.2894","url":null,"abstract":"Abstrak \u0000Penelitian bertujuan untuk mengetahui pengaruh tax avoidance, profitabilitas dan leverage terhadap nilai perusahaan. Populasi yang digunakan pada penelitian ini yaitu seluruh perusahaan sektor properti dan real estate yang tercatat di Bursa Efek Indonesia. Hasil penelitian menunjukan bahwa terdapat pengaruh negatif namun tidak signifikan antara tax avoidance terhadap nilai perusahaan. Sementara itu profitabilitas dan leverage menunjukan pengaruh positif signifikan terhadap nilai perusahaan. Hasil penelitian menyarankan agar para investor memperhatikan tingkat tax avoidance, profitabilitas dan leverage dalam perusahaan untuk dapat membantu memilih perusahaan yang tepat dalam berinvestasi. \u0000Kata kunci : tax avoidance, profitabilitas, leverage dan nilai perusahaan \u0000Abstract \u0000This study aims to determine the effect of tax avoidance, profitability, and leverage on firm value. The population used in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange. The results showed that there was a significant but insignificant effect of tax avoidance on firm value. Meanwhile, profitability and leverage showed a significant positive effect on firm value. The results of the study suggest that investors pay attention to the level of tax avoidance, profitability, and leverage in a company to be able to help choose the right company to invest in. \u0000Keyword : tax avoidance, profitability, leverage and firm value","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114161624","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study was conducted to determine how much influence good corporate governance and internal control have on fraud prevention either partially or simultaneously in the Cimahi City Government. The phenomenon in the Cimahi City Government is that there are still frauds committed by the Mayor of Cimahi for the terms of office 2002-2012, 2012-2017 and in 2020 and using the saturated sampling method or census with a population of 71 respondents from BPKAD, BAPPEDA, and Cimahi City Inspectorate, by distributing questionnaires. Hypothesis testing using multiple linear regression and tested using SPSS version 25. The partial test results in this study state that there is a significant positive effect between the variables of Good Corporate Governance (X1) on Fraud Prevention (Y). This can be seen from the value of > (5.463<1.99547). There is a significant positive effect between the Control variables Internal (X2) towards Fraud Prevention (Y). The value of > (5.355<1.99547). The test results simultaneously state that Good Corporate Governance (X1) and Internal Control (X2) jointly affect Fraud Prevention (Y). This is indicated by the value of > which is 79.907 > 3.13 and a significance level of 0.000 <0.05. For testing the determination that the value of R Square is 0.702 or 70%. This means that Good Corporate Governance (X1) and Internal Control (X2) together affect Fraud Prevention (Y) by 70% and the remaining 30% is influenced by other variables.
{"title":"PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD","authors":"Awwab Makarimovic, Eko Setyanto, Rini Handayani","doi":"10.32663/jaz.v5i2.2952","DOIUrl":"https://doi.org/10.32663/jaz.v5i2.2952","url":null,"abstract":"This study was conducted to determine how much influence good corporate governance and internal control have on fraud prevention either partially or simultaneously in the Cimahi City Government. The phenomenon in the Cimahi City Government is that there are still frauds committed by the Mayor of Cimahi for the terms of office 2002-2012, 2012-2017 and in 2020 and using the saturated sampling method or census with a population of 71 respondents from BPKAD, BAPPEDA, and Cimahi City Inspectorate, by distributing questionnaires. Hypothesis testing using multiple linear regression and tested using SPSS version 25. \u0000The partial test results in this study state that there is a significant positive effect between the variables of Good Corporate Governance (X1) on Fraud Prevention (Y). This can be seen from the value of > (5.463<1.99547). There is a significant positive effect between the Control variables Internal (X2) towards Fraud Prevention (Y). The value of > (5.355<1.99547). The test results simultaneously state that Good Corporate Governance (X1) and Internal Control (X2) jointly affect Fraud Prevention (Y). This is indicated by the value of > which is 79.907 > 3.13 and a significance level of 0.000 <0.05. For testing the determination that the value of R Square is 0.702 or 70%. This means that Good Corporate Governance (X1) and Internal Control (X2) together affect Fraud Prevention (Y) by 70% and the remaining 30% is influenced by other variables.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131204824","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Luh Kartini Eka Sari, Yayuk S, Leonarda Bau, A. Mukoffi, Sri Indah
Abstract Taxe play an important role in increasing state tax revenues, several factors that influence the occurrence of tax evasion, namely the uneven taxation system, low taxpayer norms and lock of tax justice. MSMEs in Tlogomas Malang Village partially This study uses quantitative methods. Determination of the sampel is abtained as many as 34 MSME taxpayers in Tlogomas Malang Village, the data collection technique used by the researcher is a questionnaire, the data analysis method used isregression multiple using SPSS 26 program. The result of the study prove that the taxation system has a significant effect on tax evasion with a tag value of 4.191, norms system has a significant effect on tax evasion with a tag value of thg 4.070 and fairness is significant effect on tax evasion with a value of 6.027 As for what needs to be considered by taxpayers, namely paying in time.
{"title":"SISTEM PERPAJAKAN, NORMA DAN KEADILAN PADA PENGGELAPAN PAJAK","authors":"Luh Kartini Eka Sari, Yayuk S, Leonarda Bau, A. Mukoffi, Sri Indah","doi":"10.32663/jaz.v5i2.3291","DOIUrl":"https://doi.org/10.32663/jaz.v5i2.3291","url":null,"abstract":"Abstract \u0000Taxe play an important role in increasing state tax revenues, several factors that influence the occurrence of tax evasion, namely the uneven taxation system, low taxpayer norms and lock of tax justice. MSMEs in Tlogomas Malang Village partially This study uses quantitative methods. Determination of the sampel is abtained as many as 34 MSME taxpayers in Tlogomas Malang Village, the data collection technique used by the researcher is a questionnaire, the data analysis method used isregression multiple using SPSS 26 program. The result of the study prove that the taxation system has a significant effect on tax evasion with a tag value of 4.191, norms system has a significant effect on tax evasion with a tag value of thg 4.070 and fairness is significant effect on tax evasion with a value of 6.027 As for what needs to be considered by taxpayers, namely paying in time.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124586528","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Gusi Putu Lestara Permana, Ni Putu Eka Cahyaning Putri
Through the use of Management Information Systems, the company has utilized technology to help improve service and business quality. The Management Information System used in the organization, for example at the Regional Office of the Ministry of Religion of the Province of Bali which uses a Management Information System as a tool for achieving goals based on the application they use. The Regional Office of the Ministry of Religion of Bali Province made the decision to use the Application from the Institutional Level Financial Application System (SAKTI) in January 2022. The results of this study suggest that, the four main constructs of Information Quality to users, System Quality to Users, System Quality to User Satisfaction, and Users to Net Benefits, were rejected based on test results which indicated that these constructs were not able to assess the successful implementation of the application. Institution Level Financial Application System (SAKTI). However, Information Quality on user satisfaction, Service Quality on users, Service Quality on User Satisfaction, Users on User Satisfaction and User Satisfaction with Net Benefits, of the 5 constructs were accepted based on test results which indicated that this construct was able to assess the success of the implementation of Application of the Institution Level Financial Application System (SAKTI) at the Regional Office of the Ministry of Religion of the Province of Bali.
{"title":"MENGUKUR KESUKSESAN IMPLEMENTASI SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI (SAKTI) DI KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI BALI DENGAN MODEL DELONE DAN MCLEAN","authors":"Gusi Putu Lestara Permana, Ni Putu Eka Cahyaning Putri","doi":"10.32663/jaz.v5i2.3261","DOIUrl":"https://doi.org/10.32663/jaz.v5i2.3261","url":null,"abstract":"Through the use of Management Information Systems, the company has utilized technology to help improve service and business quality. The Management Information System used in the organization, for example at the Regional Office of the Ministry of Religion of the Province of Bali which uses a Management Information System as a tool for achieving goals based on the application they use. The Regional Office of the Ministry of Religion of Bali Province made the decision to use the Application from the Institutional Level Financial Application System (SAKTI) in January 2022. \u0000 The results of this study suggest that, the four main constructs of Information Quality to users, System Quality to Users, System Quality to User Satisfaction, and Users to Net Benefits, were rejected based on test results which indicated that these constructs were not able to assess the successful implementation of the application. Institution Level Financial Application System (SAKTI). However, Information Quality on user satisfaction, Service Quality on users, Service Quality on User Satisfaction, Users on User Satisfaction and User Satisfaction with Net Benefits, of the 5 constructs were accepted based on test results which indicated that this construct was able to assess the success of the implementation of Application of the Institution Level Financial Application System (SAKTI) at the Regional Office of the Ministry of Religion of the Province of Bali.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123308965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Seli Meinarti, Winny Lian Seventeen, Siti Adiastuti, H. Hariyanto, Intan Safitri
Several factors that can affect a person's financial behavior are internal and external factors. The purpose of this study is to determine and analyze the effect of learning financial accounting, financial literacy, and self-control simultaneously and partially on the financial behavior of students of the Faculty of Economics, Prof. University. Hazairin SH. The type of research taken by the researcher is quantitative research using the ex-post facto method. The population in this study were students of the Faculty of Economics, University of Prof. Hazairin SH, totaling 644 students. Researchers took samples using purposive sampling technique with a total of 118 students. The data collection techniques used in this research are questionnaires and tests. While the data analysis technique used by the researcher used multiple linear regression analysis with the help of the SPSS version 21.0 application program. After conducting the research, the researchers found that the results of data analysis proved that: (1) learning financial accounting, financial literacy, and self-control simultaneously had a significant effect on financial behavior, (2) there was a significant effect of learning financial accounting on financial behavior, (3 ) financial literacy has a significant effect on financial behavior, (4) self-control has a significant effect on financial behavior
{"title":"PENGARUH PEMBELAJARAN AKUNTANSI KEUANGAN, LITERASI KEUANGAN, DAN KONTROL DIRI TERHADAP PERILAKU KEUANGAN MAHASISWA FAKULTAS EKONOMI UNIVERSITAS PROF.DR HAZAIRIN SH","authors":"Seli Meinarti, Winny Lian Seventeen, Siti Adiastuti, H. Hariyanto, Intan Safitri","doi":"10.32663/jaz.v5i2.3130","DOIUrl":"https://doi.org/10.32663/jaz.v5i2.3130","url":null,"abstract":"\u0000Several factors that can affect a person's financial behavior are internal and external factors. The purpose of this study is to determine and analyze the effect of learning financial accounting, financial literacy, and self-control simultaneously and partially on the financial behavior of students of the Faculty of Economics, Prof. University. Hazairin SH. The type of research taken by the researcher is quantitative research using the ex-post facto method. The population in this study were students of the Faculty of Economics, University of Prof. Hazairin SH, totaling 644 students. Researchers took samples using purposive sampling technique with a total of 118 students. The data collection techniques used in this research are questionnaires and tests. While the data analysis technique used by the researcher used multiple linear regression analysis with the help of the SPSS version 21.0 application program. After conducting the research, the researchers found that the results of data analysis proved that: (1) learning financial accounting, financial literacy, and self-control simultaneously had a significant effect on financial behavior, (2) there was a significant effect of learning financial accounting on financial behavior, (3 ) financial literacy has a significant effect on financial behavior, (4) self-control has a significant effect on financial behavior","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"151 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114160738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to describe in the form of a simple overview the structure of financial accounting meta-theory used by accounting standards in the world. A brief comparison made in this study provides an overview of how the two major accounting institutions in the world (FASB and IASB) formulated a conceptual framework and presented fundamental differences from each conceptual framework. In addition, this study also identifies how IFRS becomes a bridge for the difference between the two and creates uniformity in financial accounting standards or what we call harmonization.
{"title":"FORMULASI KERANGKA KONSEPTUAL AKUNTANSI KEUANGAN: SEBUAH DESKRIPSI","authors":"Praja Hadi Saputra","doi":"10.32663/jaz.v5i2.3094","DOIUrl":"https://doi.org/10.32663/jaz.v5i2.3094","url":null,"abstract":"This study aims to describe in the form of a simple overview the structure of financial accounting meta-theory used by accounting standards in the world. A brief comparison made in this study provides an overview of how the two major accounting institutions in the world (FASB and IASB) formulated a conceptual framework and presented fundamental differences from each conceptual framework. In addition, this study also identifies how IFRS becomes a bridge for the difference between the two and creates uniformity in financial accounting standards or what we call harmonization.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"33 5 Pt B 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116136842","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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