Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal JES (Jurnal Ekonomi STIEP)
Mardiyati Mardiyati
IBE Indonesia Pontianak
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH FINANCIAL KNOWLEDGE TERHADAP FINANCIAL BEHAVIOR DENGAN FINANCIAL ATTITUDE SEBAGAI VARIABEL INTERVENING Tia Apriani; Mardiyati Mardiyati; Megawati Megawati
Jurnal Ekonomi STIEP Vol. 7 No. 2 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i2.101

Abstract

The positive impact of technological advances is to make it easier for humans to meet their needs, and the negative impact is that it will make humans spend their resources to meet their desires and not their needs. So, if the fulfillment of these needs is not well controlled, it will have an impact on the future and financial behavior of humans. One of the variables that influence financial behavior is financial knowledge. The implementation of good financial behavior is not an easy thing for students to do. This study examined the financial behavior of students of IBE Indonesia in the 5th and 7th semesters of the accounting department. Thus, the students should have good financial knowledge in managing their finances, so that financial problems can be avoided. The population in this study was 144 students and the sample was 64 students. the sample was determined using the formula of Taro Yamane. The results of this study were the effect of directly stating that the variable financial knowledge has a significant influence (p < 0.001) on the variable financial behavior with an effect of 0.068. Effect indirectly stated that the variable financial knowledge mediated by the variable financial attitude has a significant effect (p < 0.05) on the variable Financial Behavior with an effect of 0.018. The total effect stated that the variable financial knowledge mediated by the variable financial attitude has a significant effect (p < 0.001) on the variable Financial Behavior with an effect of 0.087. Keywords: Financial Knowledge, Financial Behavior dan Financial Attitude
PENGARUH PROFITABILITAS, PERENCANAAN PAJAK DAN BEBAN PAJAK TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JII TAHUN 2017-2021) Lia Nurina; Mardiyati Mardiyati
Jurnal Ekonomi STIEP Vol. 8 No. 1 (2023): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v8i1.130

Abstract

This study aims to determine the effect of profitability, tax planning and tax burden on corporate earnings management. Data processing in this study uses parametric statistics, especially regression analysis using eviews software. Using secondary data. This study uses company data registered on the Jakarta Islamic Index for the period 2017-2021. The research results obtained from 30 samples show that ROA has a positive and significant influence on management profits, while tax planning and tax burden do not have a significant effect on earnings management. So companies are advised to evaluate and improve their business strategies and improve their operational efficiency, such as reducing costs, increasing productivity, and increasing the use of assets. This can help increase ROA and reduce the pressure to perform earnings management.
Co-Authors Lia Nurina Megawati Megawati Tia Apriani