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All Journal Jurnal Ekonomi Jurnal Bakti Masyarakat Indonesia Feedforward: Journal of Human Resource Jurnal Manajerial Dan Kewirausahaan Prosiding Seri Seminar Nasional International Journal of Application on Economics and Business
Herlina Budiono
Faculty Of Economics & Business, Universitas Tarumanagara
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences Other

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Journal : International Journal of Application on Economics and Business

 1 
The Impact of Financial Literacy, Financial Socialization Agents, and Parental Norm on Money Management of Universitas Tarumanagara Students Steffani Nugraha; Herlina Budiono; Hendra Wiyanto
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.393-401

Abstract

The aim of this research is to determine the impact of financial literacy, financial socialization agents, and parental norm on money management of Universitas Tarumanagara students. This study used 163 respondents from the students of the Faculty of Economics and Business, Universitas Tarumanagara. Data collected in this study using a questionnaire. The research design in this study used descriptive research with the sampling technique used non-probability sampling technique, namely convenience sampling. Analysis of the data used is the Structural Equation Model (SEM) using the Smart-PLS version 3.3.5 software as a data analysis tool. The results obtained in this study are financial literacy has a positive and significant impact on money management of Universitas Tarumanagara students, financial socialization agents have a positive and significant impact on money management of Universitas Tarumanagara students, and parental norm has a positive and significant impact on the money management of Universitas Tarumanagara students.
WISDOM APPRECIATION IN SUSTAINABLE MANAGEMENT THOUGHT: AS GROUNDED THEORY Kartika Nuringsih; Herlina Budiono; Haris Maupa; Muhammad Idrus Taba
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.805-813

Abstract

Along with human civilization, the function of business management has changed. Adaptation is carried out as a form of wisdom in understanding social and environmental issues for becoming a new pillar in building business management sustainability. The qualitative study with a grounded theory approach is carried out to appreciate the thought of wisdom in developing management philosophy and using desk study to analyze data from scientific publications. The result proves that the existence of business management has evolved over the past 100 years from classical, neo-classical, and modern management, even in the era of sustainability. Starting from the industrial revolution 1.0 with the achievement of production efficiency up to 4.0 with speeding of information technology. Although different challenges in each era, the management goal remains the same to manage limited resources in order to meet the various desires of a changing world. Aligning with environmental issues, harmony among social responsibility, and economic growth is needed as the foundation of management philosophy so that a sense of wisdom characterizes the sustainability of current and future business goals. This study serves as a grounded theory to trace the essence of wisdom along the course of classical to modern management thinking that is synergized with sustainable development.
THE EFFECT OF TAX PLANNING ON TAX AVOIDANCE WITH TAX AGGRESSIVENESS AS A MODERATOR IN THE PERIOD BEFORE AND AFTER THE TAX AMNESTY Felicia Claudianita; Estralita Trisnawati; Herlina Budiono
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.670-680

Abstract

The research aims to discover the effect between tax planning, such as permanent difference, temporary difference, and foreign tax-rates differentials moderated by tax aggressiveness on tax avoidance before and after the tax amnesty period. This research obtained from 120 initial samples of companies listed in IDX for 2013-2019 period with purposive sampling method. The result shows that only one research model of permanent difference and tax aggressiveness had a significant negative effect on tax avoidance; some models of temporary difference and tax aggressiveness had a significant positive effect on tax avoidance; three research models of foreign tax-rates differentials had none significant effects on tax avoidance; and only on two models of permanent difference that had not been able moderated by tax aggressiveness towards tax avoidance. Hopefully this research could give advantages on implementing tax planning as an important strategy to consistently provides good signals to the company’s external parties.
Co-Authors Albet Donova Ananda Elang Putra Bayu Angelita Vincentia Pandean Ary Satria Pamungkas Cinty Yosefine Dheeran Nathani Elvira Elvira Estralita Trisnawati Felicia Claudianita Felicia Natali Liadi Felicia Yulanda Felya Felya Ferdiano Saputra Gladys Olivia Hannes Widjaya Haris Maupa Hendra Wiyanto Hendra Wiyanto Hendri Hendri Jonathan Tanazha Joshua Agustinus Kartika Nuringsih Lerbin Aritonang Lianah The Marsellina Marsellina Mega Tri Novrianti Hutabarat Melissa Priscillia Miharni Tjokrosaputro Muhammad Idrus Taba Oey Hannes Widjaja Oey Hannes Widjaja Oey Hannes Widjaya Rae Nitta Wandriani Rahmah Riandini Richard Tan Ryan Aditya Chandra Sandy Hizkiandi Wijaya Steffani Nugraha Steven Sanjaya Theresia Yonita Urbanus Ura Weruin Yohana Ika Putri Yosua El Nissi