Jurnal Literasi Akuntansi

Pengaruh Motivasi Diri, Penghargaan Finansial, Pertimbangan Pasar Kerja dan Kemampuan Akademik terhadap Minat Mahasiswa Akuntansi untuk Berkarir Sebagai Akuntan Publik

Yhoga Heru Pratama — 2025-04-05

Purpose: The purpose of this study is to prove the influence of self-motivation, financial rewards, job market considerations and academic ability on accounting students' interest in pursuing a career as a public accountant.

Method: This research uses quantitative methods and uses primary data. The sample used in this research was 120 respondents from the accounting faculty from eight universities, namely students from the Faculty of Accounting from Bachelorwiyata Tamansiswa University Yogyakarta, Negri Yogyakarta University, Ahmad Dahlan University, Mercubuana University Yogyakarta, Duta Wacana Christian University Yogyakarta, Amikom University Yogyakarta, Sanat Dharma University Yogyakarta, Alma Ata University Yogyakarta. This research method uses a questionnaire, then processed and analyzed with SPSS version 26.

Finding: The results of this research in the form of self-motivation, job market considerations, and academic ability have a positive influence on accounting students' interest in pursuing a career as a public accountant. Meanwhile, financial awards have no effect on students' interest in pursuing a career as a public accountant

Novelty: In previous studies, researchers focused more on financial rewards and job market considerations, while in the current research, researchers added students' self-motivation and academic abilities.

Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Nilai Perusahaan

Sandra Kornelis — 2025-03-28

Purpose: This study aims ti determine: (1) To prove whether the effect of profitability on firm value in manufacturing companies listed on the Indonesia Stock Exchange, (2) To prove whether the effect of leverage on firm value in manufacturing companies listed on the Indonesia Stock Exchange, (3) To prove whether the effect of company size on firm value in manufacturing companies listed on the Indonesia Stock Exchange

Method: This type of research is quantitative researchusing the document method. Sampel were taken using purposive sampling technique. The sample consisted of 300 data from 60 companies listed on the Indonesia Stock Exchange 2019-2023. The data analysis technique used is quantitative analysis using Eviews

Finding: Based on the research result, it show that Profitability has a positive effect on firm value, Leverage has a positive effect on firm value, company size has a negative effect on firm value.

Novelty: This study adds the leverage variable as a factor affecting firm value, which has not been studied in previous studies.

Pengaruh Diskriminasi Pajak Terhadap Penggelapan Pajak Religiusitas Sebagai Variabel Moderasi

Ema Agustina Tina — 2025-04-23

Purpose: The purpose of this study is to analyse the impact of pajak discrimination on pajak adoption, using religiusitas as a moderating variable.

Method: The methodology used in this study employs quantitative research. This study's data was collected via a questionnaire, and the sample size was determined using the Snowball Sampling method.

Finding: This study concludes that tax discrimination has a positive effect on tax evasion in MSMEs in DIY, but religiosity can weaken this effect. These findings emphasize the importance of a fair tax system as well as moral education and religious ethics to improve tax compliance. Research limitations include the use of questionnaires as the only data collection method and limited variable coverage. Future research is recommended to use the interview method and to add other independent variables, such as tax rates or tax justice, expand the sample, and consider additional moderating variables, such as tax morale or moral responsibility, to enrich the analysis of tax evasion.

Novelty: The novelty in this study lies in the integration of religiosity as a moderating variable in the relationship between tax discrimination and tax evasion, which has not been widely explored in previous studies. Different from previous studies that focus more on economic and regulatory factors, this study highlights how moral values and social norms can influence taxpayer behavior. In addition, this study provides a new perspective for tax authorities by emphasizing the importance of psychological and social-based approaches in designing more effective tax policies. Thus, this study contributes to the development of academic literature as well as providing practical insights for policymakers in creating a fairer tax system and increasing religious value-based tax compliance.The novelty in this study lies in the integration of religiosity as a moderating variable in the relationship between tax discrimination and tax evasion, which has not been widely explored in previous studies. Different from previous studies that focus more on economic and regulatory factors, this study highlights how moral values and social norms can influence taxpayer behavior. In addition, this study provides a new perspective for tax authorities by emphasizing the importance of psychological and social-based approaches in designing more effective tax policies. Thus, this study contributes to the development of academic literature as well as providing practical insights for policymakers in creating a fairer tax system and improving religious value-based tax compliance.

Penerapan Brevet Pada Lembaga Pendidikan: Studi Regulasi dan Kepatuhan

Anisa — 2025-03-28

Purpose: This study aims to analyze the application of tax brevet in higher education institutions in Indonesia, focusing on regulatory compliance and the impact on fiscal efficiency and financial governance. It seeks to evaluate the gap between existing tax regulations and practical needs, as well as the role of tax brevet in enhancing human resource competence and institutional performance.

Method: The research employs a literature study approach, analyzing various written sources such as tax regulations, academic journals, and related research findings. The population includes higher education institutions in Indonesia, with a focus on their tax compliance practices and human resource capabilities. The sample consists of documented cases and regulatory frameworks pertinent to the topic.

Finding: The study reveals that while tax brevet can significantly improve tax compliance and fiscal efficiency in higher education institutions, there is no explicit regulation mandating the employment of brevet-certified staff. Institutions with brevet-certified personnel demonstrate better fiscal performance and governance. However, reliance on external consultants remains prevalent due to gaps in internal capacity.

Novelty: This research contributes to the limited literature on tax brevet in the education sector by highlighting its strategic role in financial governance. It proposes the integration of tax brevet into academic curricula and internal human resource development as a novel approach to addressing compliance challenges.

Keywords: Tax brevet, higher education, tax compliance, financial governance, regulatory gap.

Pengaruh Kepercayaan Diri, Integritas dan TI Terhadap Kecurangan Akademik Mahasiswa

Veronika Pude Lengari — 2025-04-08

Purpose: This Study aims ti determine (1) To prove whether self-confidence affects academic cheating behavior (2) To prove whether student integrity affects academic cheating behavior (3) To prove whether misuse of information technology affects academic cheating behavior (4) To prove whether learning motivation can strengthen the effect of self-confidence on academic cheating behavior (5) To prove whether learning motivation can strengthen the effect of student integrity on academic cheating behavior (6) To prove whether learning motivation can strengthen the effect of misuse of information technology on academic cheating behavior.

Method: This research uses a quantitative approach. The data used is primary data with data collection methods through distributing questionnaires online using Google Form. The population in this study were accounting students at various universities in Indonesia. The sample obtained was 373 samples. The sampling technique used snowball sampling with the data analysis method in the form of multiple linear regression methods with SPSS 25 software.

Finding: Based on the results of the study, it shows that self-confidence has no significant effect on academic fraud behavior, student integrity has a negative and insignificant effect on academic fraud behavior, misuse of information technology has a positive and significant effect on academic fraud behavior, learning motivation strengthens the relationship between self-confidence and academic fraud behavior, learning motivation strengthens the relationship between student integrity and academic fraud behavior, learning motivation strengthens the relationship between technology misuse and academic fraud behavior,

Novelty: This study adds the variable of self-confidence, as a factor influencing academic cheating behavior, adding the variable of learning motivation as a moderating variable that has not been examined in previous studies.