Jurnal Akuntansi dan Manajemen

PENGARUH DESAIN PRODUK, PERAN INFLUENCER, PERCEIVED VALUE, DAN BRAND AWARENESS TERHADAP PEMBELIAN SEPATU ADIDAS

Heni Kusumawati, Wildan Hasan — Wed, 30 Apr 2025 00:00:00 +0200

This study investigates the impact of product design, influencer role, perceived value, and brand awareness on the purchase decisions of casual Adidas shoes by Generation Z (aged 12-27) in Yogyakarta. Data were gathered via a questionnaire from 108 owners of original casual Adidas shoes. Multiple linear regression analysis was conducted using SPSS version 26, incorporating validity, reliability, classical assumption, and regression tests to assess the hypotheses. Findings reveal that product design (p<0.05), influencer role (p<0.05), perceived value (p<0.05), and brand awareness (p<0.05) each positively influence purchase decisions. The coefficient of determination (R²) of 64.2% indicates that these four variables account for the variation in purchase decisions among this demographic, with 35.8% attributed to external factors not covered in this research. The results underscore the significance of marketing strategies emphasizing appealing product design, influencer partnerships, enhanced perceived value, and strong brand awareness to boost purchase decisions.

PENGARUH MENTAL ACCOUNTING, LITERASI PERPAJAKAN, DIGITALISASI PERPAJAKAN, DAN MEDIA SOSIAL TERHADAP KEPATUHAN PAJAK ORANG PRIBADI

Abdullah Ulmi Zuhdhan Fanani, Rusmawan Wahyu Anggoro — Wed, 30 Apr 2025 00:00:00 +0200

Taxpayer compliance is one of the key aspects of the success of state financial management. However, the level of taxpayer compliance that has not met the target remains a challenge. This study aims to examine the influence of mental accounting, tax literacy, tax service digitalization, and social media on the intention of individual taxpayer compliance. The research adopts a quantitative approach and is analyzed using multiple linear regression analysis. The population of this study consists of individual taxpayers, with a sample size of 153 determined using the purposive sampling method. The results indicate that mental accounting, tax service digitalization, and social media positively affect the intention of individual taxpayer compliance, while tax literacy has no effect on the intention of individual taxpayer compliance.

GENDER-LEADING OPPORTUNITIES FOR WOMEN TAX POLICY: A STRATEGIC TAX POLICY FRAMEWORK TO ADDRESS GENDER WAGE DISPARITIES IN INDONESIA

Wed, 30 Apr 2025 00:00:00 +0200

This paper explores the implementation of gender-responsive tax policies in Indonesia to address persistent economic disparities between men and women, particularly the gender wage gap. Gender inequality, especially in wages, continues to be a significant issue in Indonesia. According to the International Labor Organization (ILO) Global Wage Report 2018/2019, women only earn an average wage of around 20% lower than men worldwide (ILO, 2024). Meanwhile, according to the infographics from UN Women Indonesia (2020), there is a gap of around 16% between men's and women's wages in Indonesia, highlighting how gender inequality generates a significant impact on women in various aspects of life, including health, education, and business life. During Indonesia's G20 Presidency, the concept of Gender-Based Tax (GBT) was introduced as a potential solution. However, detailed implementation strategies for GBT remain underdeveloped. We propose the GLOW (Gender-Leading Opportunities for Women) scheme to address this gap. This framework includes tax reductions for female micro, small, and medium-sized enterprises (MSMEs), incentives for female employees, and VAT exemptions on essential products for women. Additionally, the scheme involves collaboration with Renjani Volunteer, a program under the Directorate General of Taxes. The research compares Indonesia’s approach to GBT with similar policies in other countries to assess their effectiveness and adaptability to local needs. Employing a normative juridical method, the study analyzes relevant legal norms by examining legislation, legal literature, and official documents. This analysis provides real-world insights into the practical application of gender-based taxation. The findings reveal that the GLOW scheme holds significant potential to reduce gender inequality by empowering women economically, particularly through financial independence. By focusing on women-owned MSMEs, incentivizing female participation in the workforce, and ensuring tax relief on essential products, this proposal aligns with the broader goals of Sustainable Development Goal 5 (gender equality). The paper concludes that implementing the GLOW scheme could serve as a progressive step toward achieving gender equity in Indonesia, contributing to both economic growth and social inclusion.

THE EFFECT OF LIQUIDITY AND LEVERAGE ON STOCK PRICE WITH PROFITABILITY AS A MODERATING VARIABLE

Riza Reka Atin, Sunarto — Wed, 30 Apr 2025 00:00:00 +0200

The Capital Market is a place for companies to obtain capital from investors. Investors in Indonesian Capital Market come from individual investors and institutional investors. According to the Indonesian Central Securities Depository, the number of individual investors in January 2024 reached 12,126,768, with a percentage of 99.66%. Investors should know the information about Stock Price and the factors that affect company's Stock Price before investing funds in a company so that investor do not make mistakes in the decision-making process. The purpose of this research is to analyze the impact of Liquidity and Leverage on Stock Price with Profitability as the moderating variable. The researcher took up this topic because the Profitability variable indicates how much profit a company is making, so it is hoped that this variable can moderate the independent variable on Stock Price. The analytical methods used are tests of descriptive statistics tests, normality test, classical assumption tests, including tests of multicollinearity, heteroscedasticity, and autocorrelation tests, multiple regression test, model tests and hypothesis test. The sampling method used in this research is the purposive sampling method, so that the sample of 116 samples was obtained. The results of this research showed that Leverage (Debt to Equity Ratio) and Profitability (Return on Assets) are negatively significant to Stock Price, while Liquidity (Current Ratio) is negatively insignificant to Stock Price. The Profitability variable (Return on Assets) is not able to moderate the independent variable on Stock Price. Therefore, it can be concluded that Leverage and Profitability have a negative effect on Stock Price, while Liquidity has no effect on Stock Price. Profitability variable cannot moderate the independent variable of Stock Price. The implications that the researchers can provide are that investors are expected to consider the factors that affect the company's Stock Price before investing their funds in the company. Companies are also expected to take note of the findings and make them a benchmark for companies to perform well.

THE INFLUECE OF ACCOUNTABILITY, AUDIT KNOWLEDGE, AND AUDITOR PROFESSIONALISM ON AUDIT QUALITY AT BPKP EAST JAVA

Wed, 30 Apr 2025 00:00:00 +0200

Auditors play a crucial role in the management and supervision of the financial sector by providing accurate and reliable information to support the policy setting stage. This study intends to identify and analyze the simultaneous influence of accountability, audit knowledge, and auditor professionalism on the quality of audits conducted by BPKP in East Java. The method used in this research is a quantitative approach, where data is collected through the distribution of questionnaires. The target population in this study consisted of 143 internal auditors at BPKP East Java, with a sample of 105 people taken. The sampling technique applied is probability sampling with stratified random sampling method. for data testing, validity and reliability tests were carried out. In data analysis, multiple linear regression analysis methods and hypothesis tests, namely the F test and t test, were used. The results obtained from this study indicate that accountability, audit knowledge, and auditor professionalism have a simultaneous impact on the quality of audits carried out by BPKP East Java. Among these variables, auditor professionalism distributes the most significant influence on audit quality at BPKP East Java.

FROM IDEA TO PUBLICATION: CONSTRUCTING A QUALITY RESEARCH PAPER

Djoko Susanto, Adi Masli — Wed, 30 Apr 2025 00:00:00 +0200

This paper provides guidance and best practices for writing a well-structured research paper for publication in peer-reviewed journals. It outlines the research publication process, from idea generation to final acceptance, and offers insights into the key factors editors and reviewers consider when evaluating submissions. More importantly, it shares effective practices to address these critical aspects. We stress the importance of strong writing, focusing on concise language, logical flow, and clear organization. The paper also details recommended approaches for essential sections of a research paper, including the cover letter, abstract, introduction, theory and hypotheses, research design, results, and conclusion. Designed to assist academic researchers at all stages, it helps them avoid common pitfalls and enhance the quality of their submissions. While the guidance draws from the authors' experiences, it serves as a practical framework for navigating the challenges of academic writing, ultimately increasing the likelihood of publication in leading journals and contributing meaningfully to their fields.