Jurnal Akuntansi Pajak dan Manajemen

Pengaruh Literasi Akuntansi dan Penggunaan Aplikasi Keuangan terhadap Kualitas Pengelolaan Keuangan Generasi Z

Metyria Imelda Hutabarat, Pretty Naomi Sitompul, Rika Surianto Zalukhu — Fri, 10 Apr 2026 16:30:08 +0000

The purpose of this study is to analyze the influence of accounting literacy and the use of financial applications on the quality of financial management among Generation Z in Medan City. This study uses quantitative research from primary data sources, with a questionnaire distribution technique for 93 respondents. Data analysis uses multiple linear regression analysis methods. Based on the results of this study, accounting literacy has a significant positive effect on the quality of financial management among Generation Z in Medan City. The use of financial applications has a significant positive effect on the quality of financial management among Generation Z in Medan City. The results of the Adjusted R Square study were 55.8%. While the remaining 44.2% were influenced by other variables outside this research model. The results of simultaneous research indicate that accounting literacy and the use of financial applications have a significant positive effect on the quality of financial management among Generation Z. Based on the results of this study, it is hoped that Generation Z can maintain the quality of financial management, improve accounting literacy and pay attention to the use of financial applications as needed so that the quality of financial management will improve.

Pengaruh Literasi Keuangan, Perilaku Keuangan, Dan Kemajuan Teknologi Terhadap Minat Investasi Di Pondok Pesantren

Mukaromah Mukaromah, Eni Kaharti, Dwi Artati — Mon, 13 Apr 2026 13:14:53 +0000

The purpose of this study was to determine the effect of financial literacy, financial behavior, and technological advancement on investment interest. Respondents in this study were male and female students at the Al Quran Al Amin Islamic Boarding School in Pabuaran, Purwokerto. The sample size was 202, calculated using the Slovin formula. A questionnaire was used for data collection. The data analysis used multiple linear regression analysis with SPSS 22.0 (Statistical Package for Social Science). The results indicated that financial behavior and technological advancement had a positive influence on investment interest, while financial literacy had no effect on investment interest.

Reorientasi Kebijakan Fiskal Daerah dalam Kerangka Desentralisasi Fiskal: Studi pada Pemerintah Kota Kendari

Teguh Permana, Andriani Puspitaningsih — Tue, 14 Apr 2026 00:00:00 +0000

This study examines the reorientation of regional fiscal policy within the framework of fiscal decentralization in the Government of Kendari City using the 2023 regional budget data. The findings reveal that the degree of fiscal decentralization remains relatively low, with locally generated revenue contributing 25.9% of total revenue, while intergovernmental transfers account for 66.7%. Expenditure structure is largely dominated by personnel spending rather than capital expenditure, indicating limited fiscal flexibility to promote productive public investment. Although local revenue growth demonstrates potential to strengthen fiscal autonomy, dependence on central transfers remains substantial. Five-year fiscal projections suggest that the decentralization ratio may improve if local revenue grows faster than transfers. The study highlights the need to optimize local revenue sources and restructure expenditure allocation to enhance sustainable fiscal autonomy.

Analisis Penerapan Sistem Informasi Akuntansi Penjualan Kredit Pada Pt Puji Surya Indah Cabang Madiun

Tue, 14 Apr 2026 00:00:00 +0000

This study aims to evaluate the credit sales accounting system at PT Puji Surya Indah Madiun by examining the alignment between the company’s current practices and the accounting system theories proposed by Mulyadi (2018) as well as the PIECES framework (Performance, Information, Economics, Control, Efficiency, Service). The research method used is descriptive qualitative, with data collected through observation, interviews, and documentation. The results of the study indicate that the credit sales accounting system at the company does not fully comply with the principles of an accounting information system. Several weaknesses were identified, including the absence of a specific function responsible for handling credit, the lack of billing documents, and the absence of accounts receivable and warehouse cards that should be used as part of the accounting records. In addition, the product return process is still conducted manually and has not been properly documented within the system.

Model Business Agility pada Startup Digital: Studi pada Wirausaha Muda di Makassar

Nasir Pole . — Tue, 21 Apr 2026 00:00:00 +0000

This study aims to explore and describe the business agility model in digital startups managed by young entrepreneurs in Makassar City. In a dynamic and uncertain digital business environment, adaptive capability becomes a key factor for business sustainability. This research employs a descriptive qualitative approach with a case study design. Data were collected through in-depth interviews, observation, and documentation involving young entrepreneurs who manage digital startups. Data analysis was conducted interactively through data reduction, data display, and conclusion drawing. The findings reveal that the business agility model is formed through four main dimensions: responsiveness, flexibility, speed, and innovation capability. These dimensions are integrated in shaping startups’ adaptive capacity to respond to market changes, adjust business strategies, make rapid decisions, and implement continuous innovation. The findings reinforce the perspectives of Dynamic Capability Theory and Resource-Based View, emphasizing adaptive capability as a source of competitive advantage. This study contributes conceptually by providing a contextual business agility model for regional digital startups and offers practical implications for strengthening the digital entrepreneurship ecosystem.