Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi
Kholidiah Kholidiah
Universitas Wijaya Kusuma
Education Other

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

Found 2 Documents
Search

 1 
FINTECH PAYMENT, FINANCIAL SELF-EFFICACY DAN KEMAMPUAN AKADEMIK TERHADAP PENGELOLAAN KEUANGAN MAHASISWA SARJANA AKUNTANSI Icha Dwi Rahayu; Kholidiah Kholidiah
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/h96zc008

Abstract

This study aims to examine the influence of Fintech Payment, Financial Self-Efficacy, and Academic Ability on the Financial Management of Accounting Undergraduate Students at Wijaya Kusuma University Surabaya. Using a quantitative approach, data was collected thru questionnaires from 128 students from the 2022 and 2023 cohorts who had completed the financial management course. The data analysis technique used is multiple linear regression thru SPSS 23 software. Based on the research results, it can be partially known that the variables of financial self-efficacy and academic ability have a positive effect on financial management among accounting undergraduate students at Wijaya Kusuma University Surabaya. Meanwhile, the fintech payment variable does not affect financial management among accounting undergraduate students at Wijaya Kusuma University Surabaya. The research findings conclude that accounting students' financial management is significantly driven by internal factors such as self-confidence (financial self-efficacy) and academic ability, but is not influenced by the use of digital payment technology (fintech payment).
PENGARUH PROFITABILITAS, CAPITAL INTENSITY, INVENTORY INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR MANUFAKTUR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Diva Aura Assyfa; Kholidiah Kholidiah
Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2025): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rjxxcz03

Abstract

This study aims to analyze the influence of profitabilitas, capital intensity, inventory intensity on food and beverage manufacturing sector companies listed on the Indonesia Stock Exchange (IDX). Tax avoidance is the practice of legally managing tax obligations by exploiting existing tax regulations to reduce the tax burden that must be paid. This study uses a quantitative approach with a causal associative research type. The sampling technique used is purposive sampling, namely all food an beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the consecutive research period, namely 2020-2024. The analysis process was carried out using SPSS software. The results of the study indicated that profitabilitas, capital intensity, inventory intensity do not have a significant effect on tax avoidance. This finding indicates that level of influenced by other factorcs outside the research model.
Co-Authors Diva Aura Assyfa Icha Dwi Rahayu