Journal of Applied Management and Business

Analysis of The Influence of Financial Literacy, Investment Motivation, and Religiosity on Investment Interest in Sharia Shares

Agung Hidayat — 2024-12-26

This research aims to analyze and find evidence empirical research regarding the influence of financial literacy, investment motivation, and religiosity on investment interest in sharia shares. This research is quantitative research with data collection techniques using questionnaires. The sample was 110 respondents who were students majoring in accounting at the Semarang State Polytechnic. The sampling technique used was simple random sampling by distributing questionnaires (randomly) to students majoring in accounting at the Semarang State Polytechnic. Primary data processing uses instrumental test analysis methods, classical assumptions, multiple linear regression, and hypothesis testing. The results of this study indicate that financial literacy does not have a significant positive effect on interest in investing in sharia shares, investment motivation has a positive and significant effect on interest in investing in sharia shares, and religiosity has a positive and significant effect on interest in investing in sharia shares.

E-Samsat and Motor Vehicle Taxpayer Compliance in The Perspective of Systematic Literature Review

Aloysia Heny Enggaryanti — 2024-12-26

This research aims to analyze various findings and comparisons related to the effectiveness of the e-samsat system in facilitating the vehicle tax payment process, as well as its impact on the level of tax compliance. The urgency of the research answers the strategic challenges of utilizing the e-samsat application in managing motor vehicle taxes and supporting the development of efficient and inclusive public services. Novelty of research by comparing perspectives across time, viewpoints, research trends that can have an impact on increasing taxpayer compliance. Systematic literature review method using Preferred Reporting Items for Systematic Reviews and Meta Analyses through collecting and evaluating various relevant literature. The results achieved show that e-samsat has great potential to improve taxpayer compliance by providing easier and more transparent access, and reducing administrative difficulties. In addition, this system provides convenience in terms of online payment and simplifies services and facilitates supervision to be more efficient and effective. Nonetheless, some technical and social challenges such as technological infrastructure and public awareness need to be considered to optimize the success of E-SAMSAT implementation. This research is expected to contribute to the development of technology-based taxation policies and improve motor vehicle taxpayer compliance in Indonesia.

Analysis of Payroll Accounting Information Systems at The Ministry of Religious Affairs Office in Surabaya City

Yuli Yanti Wulansari — 2024-12-26

The Surabaya City Ministry of Religion Office is responsible for managing governmental duties in the religious sector. This research aims to analyze how the accounting information system for State Civil Apparatus (ASN) employee payrolls is applied in this office. This study is qualitative in nature, utilizing both primary and secondary data sources. Data were collected through interviews, observations, and documentation to provide a certain challenges remain. Common issues include outdated data in employee decrees and insufficient updates from employees, particularly regarding their children’s education status. The research suggests several improvements, including enhancing human resources involved in the payroll system to facilitate a quicker understanding and application of updated government regulations related to ASN payroll. Additionally, conducting regular training for system users and scheduling routine audits on employee data could improve system efficiency. Improving the payroll accounting information system at the Surabaya Ministry of Religion Office is essential, and one recommendation is to implement a notification system to remind employees to update relevant data, such as decree information and children’s educational status, to maintain data accuracy effectively.

Factors Affecting Fraudulent Financial Statements Using Fraud Triangle Analysis (Study of Manufacturing Companies Listed on the Bursa Efek Indonesia)

Nada Annisa — 2024-12-26

This research aims to determine the influence of the fraud triangle on the influence of existence financial statement fraud. The factors in the fraud triangle consist of three indicators these include (1) Preasure is proxied by financial targets (ROA) and financial stability (ACchange), (2) Opportunity is proxied by Nature of Industry (Receivable) and Ineffective Monitoring (IND), (3) Rationalization is proxied by Change in auditor (CiA). There are 5 (five) independent variables that are hypothesized to influence financial statement fraud and The dependent variable fraud (F-score) is used to determine the presence of fraudulent reports finance. This research uses a quantitative approach with a sample consisting of 180 people manufacturing companies listed on the Bursa Efek Indonesiafor the observation period 2019 - 2023 using the purposive sampling method and multiple linear analysis using SPSS software version 16. The research results show that the financial stability variable (ACchange) has a positive effect, Nature of Industry (Receivable) has a negative effect, and Ineffective Monitoring (IND), has an effect negative, towards fraudulent financial statements. Meanwhile, the financial target (ROA) and variables change in auditor (CiA), has no effect on fraudulent financial statements in the company manufacturers listed on the Bursa Efek Indonesia (BEI) for the period 2019 -2023.

Role of Msmes in Stirring The Social Economy at Bengaluru

Adhinarayanan Balakrishnan — 2024-12-27

Micro, Small and Medium Enterprises (MSMEs) in Bangaluru is a critical contributor to the economic escalation and employment generation. This study aims to explore the issues regarding the performance and progress of MSMEs. The study is descriptive in nature, both primary and secondary data collected and appropriate statistical tools employed to draw the inherent facts about MSMEs performance. The study divulged that the MSME sector in Bengaluru faces challenges, such as access to finance, infrastructure constraints, and regulatory compliance. MSMEs rely on traditional banking channels for financing, while few look for NBFIs because of their flexible lending criteria. The future growth and prospects of MSMEs in the services industry are promising, By embracing innovation, collaboration, sustainability, talent development, market differentiation, customer-centricity, agility, resilience, continuous improvement, adoption of emerging technologies, focus on data analytics, expansion into niche markets, and adoption of flexible business models, MSMEs can unlock their full potential and grow. With the right support, resources, and strategies, MSMEs can take advantage of the growing demand for services and emerging opportunities in the digital economy.