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All Journal Eksos ABDI EQUATOR JURNAL PERSPEKTIF ADMINISTRASI DAN BISNIS Kapuas
Ardhi, Qisthi
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Religion Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Eksos

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Persepsi Generasi-Z Dalam Penggunaan Fintech Payment Sari, Wida Arindya; Fiorintari, Fiorintari; Ardhi, Qisthi
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.509

Abstract

This research is motivated by the rapidly increasing development of technology which certainly makes changes in the application of technology in the financial industry and forms the era of digitalization. The government supports the formation of a cashless society in Indonesia. Financial technology (Fintech) is recognized as one of the most important innovations in the financial industry and is growing rapidly, driven in part by economics, regulation and information technology. This study uses an explanatory survey method with a quantitative approach with the acceptance theory used, namely the modification and development of the Technology Acceptance Model (TAM) theory which focuses on three factors, namely perceived usefulness, perceived ease of use, and perceived risks. There were 392 Generation Z in the Pontianak State Polytechnic Accounting Department who participated in this study. The analysis was carried out using the SmartPLS application. This study found that perceived usefulness, perceived ease of use and perceived risk have a positive relationship and influence the intention to use fintech payments in Generation Z. Keywords: Perception, Fintech, Payments, Generation Z, TAM
Environmental Performance dan Pengungkapan CSR terhadap Finacial Performance Perusahaan Manufaktur di BEI Damayanti, Fera; Ardhi, Qisthi; Kurniawan, Rudy; Fabiola, Rivanka Wana
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.561

Abstract

Companies that have high profits are companies that have good financial performance. In order to get maximum profit, many companies still ignore the environmental and social impacts of the process of their activities. This research was conducted to determine and analyze the effect of environmental performance and CSR disclosure on the performance of financial manufacturing companies listed on the IDX. This study uses a quantitative approach and the type of data used is secondary data. The population used in this study included manufacturing companies listed on the IDX from 2016 to 2020, then selected using a purposive sampling technique so that a total sample of 27 companies that met the criteria was obtained. The data in this study were analyzed using multiple linear regression and using the SPSS 25 program. From the results of the data analysis that has been carried out, it shows that environmental performance has a negative effect and does not have a significant effect on financial performance. Disclosure of CSR has a negative and insignificant effect on financial performance. Environmental performance and CSR disclosure have no simultaneous effect on financial performance.
Pengaruh e-Sistem Pajak, Kualitas Pelayanan Pajak, dan Kesadaran WPOP terhadap Kepatuhan WPOP Julianti, Erna; Yantiana, Nella; Damayanti, Fera; Ardhi, Qisthi
Eksos Vol 20 No 1 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i1.703

Abstract

This research aims to test and analyze the influence of e-tax systems, tax service quality, and taxpayer awareness on the compliance of individual taxpayers at the East Pontianak Primary Tax Office (KPP Pratama Pontianak Timur). The research was conducted using a quantitative descriptive method. This study was carried out by examining data from 108 respondents who filled out questionnaires at the East Pontianak Primary Tax Office. Data analysis was conducted using validity and reliability tests, classic assumption tests, multiple linear regression, hypothesis testing through t-tests and F-tests, as well as coefficient of determination tests. The results of the research show that e-tax systems, tax service quality, and taxpayer awareness simultaneously have a significant effect on the compliance of individual taxpayers in paying taxes, with the magnitude of the influence being 41.4%. Furthermore, partially, the e-tax system variable does not have a significant effect on the compliance of individual taxpayers in paying taxes. Meanwhile, tax service quality has a significant positive effect on the compliance of individual taxpayers in paying taxes. Taxpayer awareness has a significant positive effect on the compliance of individual taxpayers in paying taxes.
Co-Authors Bob Mustafa Damayanti, Fera Dewi, V. Ananta Wikrama Tungga Eko Supriyanto Fabiola, Rivanka Wana Fiorintari, Fiorintari Irawati, Rika Julianti, Erna Khamim, Khamim Kusmana, Endang Mahyus, Mahyus Noor, Uray M. Perdhiansyah, Perdhiansyah Rizky, Rizky Adithya Rudy Kurniawan Sari, Wida Arindya Yantiana, Nella Zawitri, Sari