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All Journal JABE (Journal of Accounting and Business Education) Jurnal Manajemen & Keuangan Gorontalo Accounting Journal Journal of Economics and Management Scienties Neraca Manajemen, Akuntansi, dan Ekonomi
Baiq Fitri Arianti
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Other

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Faktor - Faktor Yang Mempengaruhi Literasi Keuangan : Studi Kasus UMKM Kota Tangerang Selatan Baiq Fitri Arianti; Khoirunnisa Azzahra
Jurnal Manajemen dan Keuangan Vol 9 No 2 (2020): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmk.v9i2.2635

Abstract

Penelitian ini bertujuan dapat memberikan kontribusi bagi bidang manajemen keuangan terutama terkait keberlanjutan usaha dalam hal pengelolaan keuangan usaha melalui peningkatan literasi keuangan yang dapat dilihat dari pendapatan, investasi, perilaku keuangan, tingkat pendidikan dan pengalaman kerja. Jumlah sampel sebanyak 100 pelaku UMKM dengan metode simple random sampling. Sumber data yang digunakan berupa data primer dan data sekunder. Metode analisis data yang di gunakan yaitu regresi berganda dengan SPSS. Ditemukan hasil penelitian bahwa pendapatan, investasi, perilaku keuangan, tingkat pendidikan dan pengalaman kerja secara parsial memiliki pengaruh positif dan signifikan terhadap literasi keuangan. Dan secara simultan pendapatan, investasi, perilaku keuangan, tingkat pendidikan dan pengalaman kerja memiliki pengaruh signifikan terhadap tingkat literasi keuangan. Implikasi dalam penelitian ini adalah dapat memberikan informasi tentang pengelolaan keuangan yang baik sehingga akan membantu masyarakat terutama pelaku UMKM dalam perencanaan keuangan jangka pendek maupun jangka panjang serta memiliki pengetahuan dan wawasan yang lebih luas.
The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance Baiq Fitri Arianti
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 2, March 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.864 KB) | DOI: 10.26675/jabe.v4i2.8271

Abstract

This research aims at providing empirical evidence of the effects of corporate social responsibility (CSR) and institutional ownership on tax avoidance with independent commissioner as the moderator. The study’s population is 66 mining and agricultural companies listed in the Indonesia Stock Exchange from 2013 - 2017. Employing a purposive sampling technique, 10 mining and agricultural companies are taken as the samples out of 50 annual reports from 2013 - 2017 observed. The research employs the Moderated Regression Analysis (MRA) as the data analysis technique. The research results indicate that corporate social responsibility (CSR) variable does not influence tax avoidance and institutional ownership variable influences tax avoidance. Independent commissioner may weaken the effect of corporate social responsibility (CSR) on tax avoidance and strengthen the effect of institutional ownership on tax avoidance. The implication of this research is to examine the importance of tax payment and expectedly increase the community’s awareness, especially related parties, of the obligation to pay their taxes appropriately and, with the research’s results, the public is expected to be aware of the importance of paying taxes, especially large companies, so as not to take tax avoidance measures for Indonesia’s improved and stable economy.
Determinan Makro Ekonomi Yang Mempengaruhi Nilai Aktiva Bersih Reksadana Syariah Khoirunnisa Azzahra; Baiq Fitri Arianti
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.337 KB) | DOI: 10.32662/gaj.v4i2.1681

Abstract

The purpose of this study was to determine and analyze macroeconomic factors such as inflation, exchange rates and Indonesian Sharia bank certificates on Net Asset Value. Sources of data obtained from OJK and BI with 5 years of observation, The sampling technique used in this study is non-probability sampling, that is by using saturated sampling with a total sample of 60 data. The method used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. By using the Statistical Package for the Social Science (SPSS) version 22.0 For Windows. The results of this study indicate that inflation has no effect on the value of net assets, while the exchange rate and SBIS partially affect the value of net assets. Simultaneously inflation, exchange rate and SBIS affect the net asset value. Net asset value (NAV) is important in mutual funds, because net asset value is one of the benchmarks in unifying mutual fund performance, the net asset value of equity/unit development mutual funds has increased, and vice versa decreased the value of initial mutual fund net assets/unit participation has decreased.
Pengaruh Pengungkapan Sukarela, Penghindaran Pajak dan Corporate Governance terhadap Biaya Hutang Baiq Fitri Arianti
Journal of Economics and Management Scienties Volume 5 No. 1, December 2022
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v5i1.7

Abstract

This research aims to test and provide empirical evidence of the effect of voluntary disclosure, tax avoidance and corporate governance on the cost of debt by consumer goods manufacturing sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017. The population in this study is all sector manufacturing companies goods and consumption listed on the Indonesia Stock Exchange for the period 2013-2017. The sample method used in this study was purposive sampling method with a total of 12 companies in the consumer goods industry sector during 5 years of observation. Data analysis used is multiple linear regressions with the help of SPSS 22.0 software program. The results of this study indicate that voluntary disclosure does not have a significant effect on the cost of debt. Tax avoidance has an effect on the cost of debt and corporate govenance has an effect on debt costs. While simultaneously it also shows that voluntary disclosure, tax avoidance and corpoate governance affect the cost of debt.
PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE DAN BIAYA HUTANG TERHADAP TAX AVOIDANCE Leni Wulansari; Baiq Fitri Arianti
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 3 No. 12 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v3i12.2228

Abstract

This research is based on the action of hotel, tourism and restaurant sub-sector companies in conducting tax avoidance in a legal way. The purpose of this study is to determine the effect of earnings management, good corporate governance, and debt costs on tax avoidance of tourism, hotel and restaurant subsector companies. The population in this study amounted to 48 companies included in the tourism, hotel and restaurant subsector companies during the 2018-2022 period. In this study using a sampling technique, namely purposive sampling and obtained a sample of 25 companies. The analysis method used in this research is panel data regression analysis using eviews software version 12. In this study, the dependent variable is Tax Avoidance (Y) and the independent variables are earnings management (X1), Good Corporate Governance (X2) proxied by Managerial Ownership and Debt Cost (X3). The results stated that earnings management (X1), Good Corporate Governance (X2) which is proxied by Managerial Ownership and Debt Costs (X3) have a simultaneous and significant effect on Tax Avoidance (Y). Partially, Earnings Management has a negative effect on Tax Avoidance (Y), Good Corporate Governance (X2) has no effect on Tax Avoidance (Y), and Debt Costs (X3) have no effect on Tax Avoidance (Y).
Co-Authors Khoirunnisa Azzahra Leni Wulansari