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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Sustainable Community Service Journal of International Accounting, Taxation and Information Systems
Mia Muchia Desda
Institut Teknologi dan Ilmu Sosial Khatulistiwa, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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THE LINKAGE DER AND NPM PROXY AGAINSTS TAX AVOIDANCE IN MANUFACTURING FIRM’S LISTED Mia Muchia Desda; Mai Yuliza; Wahyu Indah Mursalini; Endarwita Endarwita; Yurasti Yurasti
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1159

Abstract

Taxes play a crucial role in a state's economy, serving as the primary source of revenue that enables government programs and infrastructure development. If tax revenues fall short of government targets, the intended objectives cannot be fully achieved. Indonesia, a country with significant natural resources and a strategic location, attracts both domestic and foreign businesses. However, tax compliance often conflicts with companies' goal to minimize tax expenses. This discrepancy leads to tax avoidance, where companies legally reduce their tax burden. This study aims to empirically examine the linkage of DER and NPM proxies with tax avoidance. Tax avoidance is measured using the cash effective tax rate (CETR) proxy. This causality study employs a quantitative research approach and involves twenty-one firms listed on the Indonesia Stock Exchange (IDX) during the 2016-2019 period, selected through judgment sampling. Panel data estimation is used in a regression model, with an estimation test conducted before hypothesis testing. The findings reveal that the DER and NPM proxies have a significant linkage with tax avoidance, both partially and simultaneously, contributing 87.38 percent. This study demonstrates that DER and NPM proxies can be used to identify tax avoidance practices in an empirical context, especially in Indonesia. Future research should consider case-study approaches to further enrich these findings.
Investment Decisions of Generations Y and Z With Financial Literacy as a Moderation Variable in the Era of Digitalization Mia Muchia Desda; Mai Yuliza; Satriadi Satriadi; Rika Desiyanti; Valen Febianni; Dini Dini
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1595

Abstract

Digital investment platforms have made various investment instruments increasingly accessible to younger generations in Indonesia, yet concerns persist about how financial literacy levels impact investment decision-making. This study aims to analyze the influence of financial literacy on investment decisions among Generation Y (millennials) and Generation Z in Indonesia, with financial literacy serving as a moderating variable. The research employed a quantitative approach through a survey of 300 respondents from both generations. Analysis of the data revealed that financial literacy significantly influenced investment decisions, with individuals possessing higher financial literacy demonstrating more measured and information-based investment choices compared to those with lower literacy levels. These findings have important implications for financial institutions, policymakers, and educational institutions in developing targeted financial education programs and risk management strategies for young investors. Based on these findings, this study recommends strengthening financial education initiatives for Generations Y and Z to promote more rational investment decision-making in the digital era.
The Influence of Financial Risk Attitude and Financial Risk Tolerance on MSME Risk Management Strategies in West Pasaman Mia Muchia Desda
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.133

Abstract

This study aims to examine the influence of financial risk attitude and financial risk tolerance on risk management strategies in Micro, Small, and Medium Enterprises (MSMEs) in West Pasaman Regency. A quantitative approach was used in this research, employing Partial Least Square-based Structural Equation Modeling (SEM-PLS) analysis method. Data was obtained from 120 MSME operators through questionnaires developed from valid indicators. The research results show that both risk attitude and risk tolerance have positive and significant effects on the applied risk management strategies. This finding indicates that the psychological dimensions of business operators play an important role in managerial decision-making for risk mitigation. The practical implications of this research emphasize the need to improve financial behavioral capacity in MSME empowerment.
Improving Community Economic Value Through Utilization of Oil Palm Leaf Midribs into Export Handicraft Products Mai Yuliza; Mia Muchia Desda; Elondri Elondri; Adriwilza Adriwilza; Nurhamzah Nurhamzah; Endarwita Endarwita; Yurasti Yurasti; Ria Widhia Sari; Satriadi Satriadi; Valen Febianni; Dini Dini
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 1 (2024): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i1.869

Abstract

This community service activity aims to increase the economic value of the community through the utilization of oil palm leaf midribs that have been underutilized into export-valued handicraft products. Palm oil is a leading commodity in many regions in Indonesia, but the waste in the form of leaf midribs is often neglected. Through training and mentoring programs, the community is able to produce a variety of innovative new designs, following modern market trends. palm oil leaf midribs handicrafts not only have functional value but also a more attractive aesthetic value. In addition, this activity also includes education on international marketing strategies and export market access. The results of the activities showed an increase in community knowledge and skills in processing oil palm leaf midribs and an increase in economic income through marketing products to international markets. This activity is expected to be sustainable and become a model for local resource-based economic development.
Co-Authors Adriwilza Adriwilza Dini Dini Elondri Elondri Endarwita Endarwita Mai Yuliza Nurhamzah Nurhamzah Ria Widhia Sari Rika Desiyanti Satriadi Satriadi Valen Febianni Wahyu Indah Mursalini Yurasti Yurasti