Jurnal Akuntansi dan Manajemen

FINANCIAL LITERACY AND GEN Z’S SUSTAINABLE FINANCIAL MANAGEMENT

Aemelia Rahma Hanifah — 2026-08-28

This study explores the influence of financial literacy, financial attitude, mental accounting, and locus of control on financial management behavior among young adults in Indonesia. Motivated by growing concerns about Generation Z's financial decision-making capacity, the research seeks to identify the determinants that most significantly shape effective personal financial management. Employing a quantitative design, data were collected via structured questionnaires and analyzed using multiple regression. The results demonstrate that financial literacy is the sole variable exerting a statistically significant effect on financial management behavior. In contrast, financial attitude, mental accounting, and locus of control were found to have no meaningful impact. These findings underscore the primacy of knowledge-based competencies over attitudinal and psychological factors in fostering responsible financial decision-making. The study highlights the critical role of financial literacy as a foundational element for improving financial behavior among young populations, offering implications for educational interventions and policy initiatives aimed at strengthening financial capability in emerging economies.

DIGITALISASI ADMINISTRASI PERPAJAKAN INDONESIA: PENGARUH KESIAPAN IMPLEMENTASI CORETAX DAN KOMPETENSI DIGITAL TERHADAP KINERJA PRAKTISI PAJAK

Deranika Ratna Kristiana — 2026-08-28

This study aims to examine the effects of Coretax System Quality and Tax Digital Competence on Tax Practitioners Performance, with Digital Transformation Capability as a mediating variable. This study employs a quantitative approach with an explanatory research design. Data were collected through questionnaires from 150 tax practitioners in Indonesia who had used the Coretax and were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that Coretax System Quality has a positive and significant effect on both Digital Transformation Capability and Tax Practitioners’ Performance. Tax Digital Competence has a positive and significant effect on Tax Practitioners’ Performance but does not significantly affect Digital Transformation Capability. Furthermore, Digital Transformation Capability does not have a significant effect on Tax Practitioners’ Performance and does not mediate the effects of Coretax System Quality or Tax Digital Competence on Tax Practitioners’ Performance. These findings indicate that, during the early stage of Coretax implementation, improvements in tax practitioners performance are influenced more directly by system quality and digital competence than by digital transformation capability. This study emphasizes the importance of continually improving the Coretax systems quality and enhancing users digital competence to facilitate the successful transformation of tax administration in Indonesia

PENGARUH PERTUMBUHAN PENJUALAN, ADVERTISING INTENSITY, INTENSITAS MODAL, DAN INTENSITAS PERSEDIAAN TERHADAP AGRESIVITAS PAJAK

Kelvindra Atila Gilbransyah — 2026-08-28

This study aims to examine the effect of sales growth, advertising intensity, capital intensity, and inventory intensity on tax aggressiveness among industrial sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative research approach was employed using secondary data obtained from companies' annual financial statements. The sample was selected through purposive sampling, resulting in firms that met the predetermined research criteria throughout the observation period. Panel data regression analysis was applied after conducting statistical tests and selecting the most appropriate estimation model. The findings indicate that sales growth, advertising intensity, capital intensity, and inventory intensity simultaneously influence tax aggressiveness. Partially, sales growth and inventory intensity have a significant effect on tax aggressiveness, whereas advertising intensity and capital intensity do not significantly affect tax aggressiveness. These findings imply that firms' operational characteristics contribute to determining their tax planning strategies. This study provides practical insights for corporate management, investors, and policymakers in understanding the determinants of tax aggressiveness and offers a reference for future empirical research.

WORK-LIFE BALANCE SEBAGAI DETERMINAN KINERJA KARYAWAN SHIFT GENERASI Z DI ERA KERJA FLEKSIBEL

Auliya Nurmalasari — 2026-08-28

This study aims to examine the effect of work-life balance on the job performance of Generation Z employees working under shift schedules in Gresik Regency. A quantitative research approach with a survey method was employed using purposive sampling. A total of 72 respondents who met the research criteria completed a five-point Likert scale questionnaire. The work-life balance variable was measured using the dimensions developed by Fisher et al. (2009), while employee performance was assessed based on the indicators proposed by Robbins and Judge (2017). Data were analyzed using IBM SPSS Statistics 30 through validity and reliability tests, Pearson correlation, simple linear regression, t-test, Ftest, and coefficient of determination analysis. The findings indicate that all research instruments were valid and reliable. Pearson correlation analysis revealed a positive and significant relationship between work-life balance and employee performance (r = 0.418, p < 0.001). Regression analysis further confirmed that work-life balance has a positive and significant effect on employee performance. The coefficient of determination (R² = 0.175) indicates that work-life balance explains 17.5% of the variance in employee performance, while the remaining 82.5% is influenced by other factors. These findings suggest that improving work-life balance can enhance the performance of Generation Z employees working in shift-based environments.

PENGARUH SISTEM INFORMASI AKUNTANSI DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI

Firda maulidiya syafa’ah — 2026-08-28

This research investigates how the Accounting lnformation System (AIS) and Accounting Knowledge influence Financial Statement Quality, incorporating Internal Control as a moderating variable, within limited liability companies (PT) in the service sector across Gresik Regency. The study draws on the Technology Acceptance Model (TAM), which posits that technology adoption enhances work efficiency and the quality of generated information. Data were gathered from 79 respondents through questionnaires and anaIyzed using Partial Least Squares (PLS). Findings reveal that both AIS and Accounting Understanding exert a positive, significant influence on FinanciaI Statement Quality. lnternal Control moderates the relationship between AIS and FinanciaI Statement Quality, classified as a Pure Moderator, though it weakens this relationship. Conversely, Internal Control does not moderate the link between Accounting Understanding and Financial Statement Quality, categorized as a Homologous Moderator. Limitations include a small respondent sample, brief data collection period, and uneven questionnaire distribution among Gresik service companies.

PENGARUH MEDIA SOSIAL INSTAGRAM DAN WORD OF MOUTH TERHADAP JANGKAUAN PASAR TRAVEL UMRAH PT TMB TOUR AND TRAVEL

Niar Novandin — 2026-08-28

This study aims to determine the influence of Instagram social media and word-of-mouth (WOM) communication on the market reach of Umrah travel services at PT TMB Tour and Travel, both partially and simultaneously. The study is motivated by intense competition within the Umrah travel industry, requiring the company to optimize marketing through social media and word-of-mouth to expand its market reach. A quantitative method with an associative approach was employed, involving 96 respondents selected through purposive sampling using the Lemeshow formula. Data were collected through validated and reliable questionnaires, then analyzed using multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results indicate that Instagram social media (t-count 5.683; sig. 0.000) and word-of-mouth (t-count 3.980; sig. 0.000) each exert a positive and significant influence on market reach partially. The F-test results demonstrate that both variables also have a significant simultaneous influence, contributing 47.8% (Adjusted R-Square), while the remainder is explained by variables outside this study, such as product quality, price, and brand image. It can be concluded that the more effective the utilization of Instagram social media and the more positive the word-of-mouth communication, the wider the market reach of PT. TMB Tour and Travel becomes.