Jurnal Akuntansi dan Manajemen

ANALISIS ONLINE IMPULSIVE BUYING PADA E-COMMERCE SHOPEE: FLASH SALE, SHOPEE PAYLATER, GRATIS ONGKOS KIRIM DAN ONLINE REVIEW CUSTOMER

Nailiya Fatma Ulya, Bambang Setia Wibowo — Thu, 30 Apr 2026 00:00:00 +0200

This study aims to analyse the relationship between flash sale, shopee, paylater, free shipping, and online customer review on online impulsive buying behavior in Shopee application users. This study used purposive sampling as a method of collecting data through a questionnaire which obtained 157 respondents. The result of this study indicate that the variables of flash sale, shopee paylater, free shipping, and online customer review affect the variable online impulsive buying in Shopee application users. The result of this study can be used as a reference for ecommerce companies, especially the Shopee company to be able to improve the quality of its features, so that it will further encourage higher online impulsive buying behavior.

HUBUNGAN PARASOSIAL DI TIKTOK: SAAT KOMENTAR PENONTON MENGUBAH (ATAU MELEMAHKAN) KREDIBILITAS PEMENGARUH

Vinsensia Tri Arisa, Haryono Subiyakto, Miswanto — Thu, 30 Apr 2026 00:00:00 +0200

This study analyzes parasocial relationships, influencer credibility, audience comment moderation, and their effects on brand trust and purchase intention on TikTok. Based on data from 174 active TikTok respondents, the results show that parasocial relationships influence influencer credibility, which in turn strengthens brand trust and purchase intention. However, audience comment moderation weakens this effect. These findings underscore the importance of influencer credibility in building brand trust and influencing purchase intention, especially on a social media platform with a high level of interaction like TikTok.

THE EFFECT OF FINANCIAL LITERACY ON STUDENT’S INVESTMENT DECISIONS

Dyah Ciptaning Lokiteswara Setya Wardhani, Wulan Purnamasari — Thu, 30 Apr 2026 00:00:00 +0200

This study aims to examine the effect of financial literacy on investment decisions among students of STIE Latifah Mubarokiyah. The research uses a quantitative approach with an associative method to analyze the relationship between variables. Primary data were collected through questionnaires distributed to active students using a Likert scale. The sampling technique used random sampling based on the Slovin formula. Data analysis was conducted using simple linear regression with the assistance of Orange Data Mining software. The results indicate that financial literacy has a significant effect on students’ investment decisions. These findings highlight the importance of improving financial literacy to support better and more rational investment decision-making among students

PENGARUH PEMAHAMAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PENGGUNA E-COMMERCE

Muhamad Lutfi, Intan Rahma Sari — Thu, 30 Apr 2026 00:00:00 +0200

This study aims to empirically examine the effect of tax understanding, tax socialization, and tax sanctions on taxpayer compliance among e-commerce users, particularly online business actors on the Tokopedia platform in Tangerang. This research employs a quantitative method with an associative approach. Primary data were collected through questionnaires using a Likert scale distributed to 100 respondents selected through purposive sampling. Data analysis was conducted using multiple linear regression along with classical assumption tests. The results indicate that partially, tax understanding and tax sanctions do not have a significant effect on taxpayer compliance, although both show a positive relationship. In contrast, tax socialization has a positive and significant effect and is the most dominant factor in improving compliance. Simultaneously, all variables influence taxpayer compliance. These findings highlight the importance of effective tax socialization strategies in increasing awareness and compliance in the e-commerce sector.

PENGARUH BIAYA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN

Thu, 30 Apr 2026 00:00:00 +0200

This research examines the impact of environmental costs and company size on financial performance. The study was conducted on companies in the Consumer Cyclicals and Consumer Non-Cyclicals sectors listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative method was applied using secondary data from annual and financial reports. All companies in the sector comprised the population, while the sample consisted of 92 companies selected through saturated sampling. Financial performance was measured using Return on Equity (ROE), environmental costs were assessed using the Environmental Cost Ratio (ECR), and company size was calculated based on the natural logarithm of total assets. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The findings indicate that environmental costs have a significant negative effect on financial performance, while company size has a significant positive effect. Collectively, these two variables were also proven to have a significant effect of 0.004 on financial performance.

DETERMINASI NILAI PERUSAHAAN: PERAN STRUKTUR MODAL, RISIKO KEUANGAN, DAN KEPEMILIKAN MANAJERIAL

Umayah, Intan Rahma Sari — Thu, 30 Apr 2026 00:00:00 +0200

This study aims to analyze the effect of capital structure, financial risk, and managerial ownership on firm value. Firm value is proxied by Price to Book Value (PBV), while the independent variables include capital structure, financial risk, and managerial ownership. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sampling technique used is purposive sampling, resulting in nine companies as the research sample. The data were analyzed using panel data regression with EViews 12 software, including descriptive statistical analysis, classical assumption tests, model selection (Common Effect Model, Fixed Effect Model, and Random Effect Model), and hypothesis testing. The results indicate that capital structure, financial risk, and managerial ownership simultaneously affect firm value. However, partially, only financial risk has a significant effect on firm value, while capital structure and managerial ownership do not have a significant effect. These findings suggest that financial risk is a key factor considered by investors in evaluating firm value, particularly in the property and real estate sector.