Articles
<![CDATA[MENINGKATKAN KEMAMPUAN BERPIKIR KRITIS DAN SIKAP POSITIF MAHASISWA AKUNTANSI MELALUIPEMBELAJARAN BERBASIS MASALAH ]]>
<![CDATA[Arianti, Baiq Fitri]]>
<![CDATA[ Edudikara: Jurnal Pendidikan dan Pembelajaran Vol 2 No 4 (2017) ]]>
Publisher : <![CDATA[IPTPI Surakarta ]]>
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DOI: 10.32585/edudikara.v2i4.62
<![CDATA[Tujuan penelitian ini adalah mendeskripsikan langkah-langkah model pembelajaran berbasis masalahyang dapat meningkatkan kemampuan berpikir kritis dan sikap positif mahasiswa akuntansi offering FF Universitas Negeri Malang. Hasil penelitian pada mahasiswa di offering FF Universitas Negeri Malang pada tahun ajaran 2011/2012 menunjukkan bahwa ketercapaian dosen dan ketercapaian aktivitas mahasiswa dalam menerapkan model pembelajaran berbasis masalah pada setiap siklus yaitu ketercapaian dosen dan ketercapaian aktivitas mahasiswa pada siklus 1, 2 dan 3. sedangkan peningkatan persentase observasi kempampuan berpikir kritis dan sikap positif mahasiswa pada saat pembelajaran pengantar akuntansi II berlangsung dapat dilihat pada analisis hasil penskoran persentase kemampuan berpikir kritis mahasiswa dapat ditunjukkan oleh persentase seluruh aspek kemampuan berpikir kritis tiap tindakan siklus.Pembelajaran Berbasis Masalah (Problem Based Learning) dalam pembelajaran pengantar akuntansi II pada mahasiswa akuntansi offering FF Universitas Negeri Malang menunjukkan bahwa kemampuan berpikir kritis dan sikap positif mahasiswa terhadap pembelajaran pengantar akuntansi II mengalami peningkatan.]]>
<![CDATA[Pengaruh Kebijakan Dividen, Tax Minimization, dan Tunneling Incentive Terhadap Praktik Transfer Pricing ]]>
<![CDATA[Isnaini, Aulia]]>;
<![CDATA[Arianti, Baiq Fitri]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (2024): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v14i2.9571
<![CDATA[This study aims to test and determine the impact of dividend policy, tax minimization and tunneling incentives on transfer pricing practices. This type of research is quantitative research using descriptive methods, the data used is secondary data in the form of annual financial reports on sample companies. The sampling method used is a purposive sampling method, namely that samples are drawn based on certain criteria according to research needs. The total sample obtained was 21 non-cyclical consumer sector companies listed on the Indonesian stock exchange in 2018-2022 with a population of 113 companies. The analytical method used is panel data analysis using test equipment in the form of the E-Views application version 12. The urgency of the research is to identify the extent to which transfer pricing practices occur and the impact felt on state revenues. The research results show that dividend policy has no effect on transfer pricing practices, tax minimization has no effect on transfer pricing practices, tunneling incentives have an effect on transfer pricing practices. Dividend policy, tax minimization and tunneling incentives together influence transfer pricing practices. Abstrak Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh kebijakan dividen, tax minimization dan tunneling incentive terhadap praktik transfer pricing. Jenis penelitian ini yaitu penelitian kuantitatif dengan menggunakan metode deskriptif, data yang digunakan adalah data sekunder berupa laporan keuangan tahunan pada perusahaan sampel. Metode penarikan sampel menggunakan metode purposive sampling yaitu sampel ditarik berdasarkan beberapa kriteria tertentu sesuai kebutuhan penelitian. Jumlah sampel diperoleh sebanyak 21 perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2018-2022 dengan populasi sebanyak 113 perusahaan. Metode analisis yang digunakan yaitu analisis data panel dengan menggunakan alat uji berupa aplikasi E-Views versi 12. Urgensi penelitian yaitu untuk mengidentifikasi sejauh mana praktik transfer pricing terjadi serta dampak yang dirasakan terhadap pendapatan negara. Hasil penelitian menunjukan bahwa baik kebijakan dividen dan tax minimization tidak berpengaruh terhadap praktik transfer pricing, sedangkan tunneling incentive berpengaruh terhadap praktik transfer pricing. Kebijakan dividen, tax minimization dan tunneling incentive secara bersama-sama berpengaruh terhadap praktik transfer pricing.]]>
<![CDATA[FINANCIAL LITERACY LECTURER IN SOUTH TANGERANG : SOCIOECONOMIC DETERMINANTS AND DEMOGRAPHIC FACTORS ]]>
<![CDATA[Arianti, Baiq Fitri]]>;
<![CDATA[Kurnia Shanti, Yunita]]>;
<![CDATA[Maradina, Julian]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v5i2.46028
<![CDATA[The purpose of this study is to measure and test the influence of socioeconomic and demographic factors on improving financial literacy in lecturers in South Tangerang City. This type of research uses quantitative research with survey methods. The population is all college lecturers in South Tangerang city asmany as 5,974 respondents andthe sample number of 209 respondents with simple random sampling method. The data sources used are primary and secondary data. The data analysis method used is multiple regression with SPSS version 25. The results found that socioeconomic influence is positive and significant to financial literacy. Variable demographic factors have a positive and significant effect on financial literacy. The results of this study contribute to the field of financial accounting, especially related to socioeconomic factors, demographics and financial literacy that can provide information and input sources for the government, OJKcommunity in helping to improve knowledge and understanding of financial services products as a form of improving financial literacy and needed from various parties especially from the academics of universities who can contribute to the development of theory and study of libraries]]>
<![CDATA[PENGARUH STRUKTUR MODAL, RISIKO PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Septriani, Devi]]>;
<![CDATA[Arianti, Baiq Fitri]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/jab.v9i2.9910
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, risiko perusahaan, dan pertumbuhan penjualan terhadap penghindaraan pajak. Dalam penelitian ini variabel independen yang digunakan adalah struktur modal, risiko perusahaan dan pertumbuhan penjualan. Sedangkan variabel dependen adalah penghindaran pajak. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif statistik. Metode analisis data yaitu data panel dengan analisis regresi menggunakan E-Views 12. Teknik pengambilan sampel yang digunakan adalah purposive sampling yang terdiri dari 13 perusahaan sektor property & real estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 dan diperoleh 65 data penelitian. Hasil penelitian secara parsial menunjukan bahwa struktur modal tidak berpengaruh terhadap penghindaran pajak; risiko perusahaan berpengaruh positif terhadap penghindaran pajak; pertumbuhan penjualan tidak berpengaruh terhadap penghindaran pajak; serta tingkat struktur modal, risiko perusahaan, dan pertumbuhan penjualan, berpengaruh signifikan secara simultan terhadap penghindaran pajak.]]>
<![CDATA[Analysis of Capital Structure, Leverage, and Sales Growth in Term of Tax Avoidanve ]]>
<![CDATA[Arianti, Baiq Fitri]]>;
<![CDATA[Soesila, Byas]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 4, June 2025 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/jabe.v9i4.62218
<![CDATA[The large number of companies involved in tax avoidance practices by manipulating profits should be a concern for the government in strengthening the tax system in Indonesia. The purpose of this study is to analyze and empirically examine the influence of companies in the consumer non-cyclicals sector on tax avoidance, viewed from the aspects of capital structure, leverage, and sales growth. This research involves all consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 125 companies, with a sample of 30 companies. The study uses a quantitative approach through panel data regression analysis with the help of EViews version 12. The findings of this study show that capital structure does not have a significant effect on tax avoidance, while leverage has an effect on tax avoidance, and sales growth also has an effect on tax avoidance. Although many studies on tax avoidance have been conducted, studies examining leverage using the proxy of Degree of Financial Leverage (DFL) in consumer non-cyclicals sector companies remain limited. The implications of this study reinforce agency theory, which posits that information asymmetry between owners and managers can encourage managers to maximize profits through tax avoidance. These results can also serve as a consideration in designing stricter fiscal policies targeting companies with high potential for tax avoidance, emphasizing the need for a fairer and more efficient tax system, as well as the necessity for strict sanctions to curb tax avoidance practices among large corporations]]>
<![CDATA[PERLINDUNGAN KONSUMEN PADA PENGGUNA FINTECH ]]>
<![CDATA[Arianti, Baiq Fitri]]>;
<![CDATA[Handayani, Henni Rahayu]]>;
<![CDATA[Azzahra, Khoirunnisa]]>;
<![CDATA[Romadhina, Anggun Putri]]>;
<![CDATA[Prastiani, Siti Chaerunisa]]>
<![CDATA[ Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[LPPM Universitas Pamulang ]]>
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DOI: 10.32493/al-jpkm.v3i1.17067
<![CDATA[Teknologi informasi saat ini sangat berkembang pesat dan tidak asing lagi bagi kehidupan masyarakat. Dengan adanya pemanfaatan atau penggunaan teknologi informasi yang bijak akan mengubah pola perilaku masyarakat di seluruh dunia. Financial Technology merupakan sebuah terobosan dibidang keuangan atau finansial dengan adanya pemanfaatan tekhnologi bijak akan meningkatkan produk – produk pada lembaga jasa perbankan terutama dalam hal fintech. Pinjam online merupakan salah satu produk Fintech yang marak digunakan oleh masyarakat, seperti yang sering diketahui bahawa kurangnya pemahaman masyarakat mengenai mekanisme pinjaman online serta belum terdapat regulasi khusus yang mengatur Financial Technology termasuk juga perlindungan konsumen terhadap penyalahgunaan data pribadi, hal ini berdampak kepada perlindungan konsumen terhadap hak para pengguna layanan pinjaman online masih belum optimal. Tujuan program kegiatan PKM ini adalah memberikan penyuluhan dan sosialisasi terkait perlindungan konsumen pada pengguna fintech kepada warga Perumahan Villa Melia dengan contoh kasus yang sering di temukan saat ini yaitu pada pinjaman online legal dan illegal. Metode kegiatan PKM adalah dengan menggunakan metode ceramah, diskusi dan tanya jawab melalui google meet yang terkait perlindungan konsumen pada pengguna fintech. Hasil yang dicapai dari program PKM ini yaitu adanya peningkatan pemahaman dan pengetahuan para pengguna fintech di perumahan Villa Mellia mengenai perlindungan konsumen pada pengguna fintech dengan contoh kasus pinjaman online. ]]>
<![CDATA[Determinan Tax Avoidance pada Perusahaan Property dan Real Estate ]]>
<![CDATA[Arianti, Baiq Fitri]]>;
<![CDATA[Siarwi, Siarwi]]>
<![CDATA[ Gorontalo Accounting Journal Volume 8 Number 2 October 2025 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v8i2.3912
<![CDATA[This study aims to examine and analyze the factors influencing tax avoidance, including capital structure, financial distress, and good corporate governance. The research method used is a quantitative method with a descriptive statistical approach. The data analysis method employed is panel data regression analysis using E-Views 13. The sampling technique used is purposive sampling, consisting of 14 property and real estate companies listed on the Indonesia Stock Exchange during the 2018–2023 period, resulting in 84 financial statement data points. The results of the study indicate that, partially, capital structure has no significant effect on tax avoidance; financial distress has a positive and significant effect on tax avoidance; and good corporate governance has no effect on tax avoidance. Meanwhile, simultaneously, capital structure, financial distress, and good corporate governance have a significant influence on tax avoidance. The implications of this study are important for stakeholders to maintain the financial stability of companies, enhance supervision of firms experiencing financial distress, and consider these aspects in investment decision-making. ]]>
<![CDATA[THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL BEHAVIOR AND INCOME ON INVESTMENT DECISION ]]>
<![CDATA[Arianti, Baiq Fitri]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 1 No. 1 (2018): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v1i1.y2018.p1-10
<![CDATA[This research aims to analyze and measure the influence of financial literacy, financial behavior and income on investment decisions. The type of research used is quantitative research descriptive method. Types and data sources used are primary data that is data collected and processed by the researcher himself from the object. The amount of population in this research is 29.231 student and the sample technique used is randomsampling by using slovin formula. Data were collected by using questionnaire method from 100 student become sample in this research. Data analysis techniques used in this research are descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression test, F test, t test and coefficient of determination with the helpof software program SPSS version 22. The results of this research indicate that financial literacy no significant effect on investment decisions, while financial and income behavior have a significant effect on investment decisions.]]>
<![CDATA[Determinan Makro Ekonomi Yang Mempengaruhi Nilai Aktiva Bersih Reksadana Syariah ]]>
<![CDATA[Azzahra, Khoirunnisa]]>;
<![CDATA[Arianti, Baiq Fitri]]>
<![CDATA[ Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v4i2.1681
<![CDATA[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.]]>
<![CDATA[Analisis Intensitas Modal, Biaya Utang, Dan Komisaris Independen Pada Agresivitas Pajak ]]>
<![CDATA[Arianti, Baiq Fitri]]>;
<![CDATA[Majidi, Lalu Muhammad Syahril]]>
<![CDATA[ Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v6i1.2371
<![CDATA[The study aims to test and analyze the effect of capital intensity, debt costs, and independent commissioners as independent variables, on Tax Aggressiveness as dependent variables. This research approach uses quantitative approaches with descriptive methods. The population of 163 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 - 2020. The number of samples in this study amounted to 13 companies with purposive sampling methods, data that was successfully processed as many as 65 annual financial statement data. Statistical methods for data analysis using the eviews 10 application. The results of the panel's regression analysis test proved that partially, for capital intensity variables had a positive and significant effect on tax aggressiveness, the debt cost variable had a positive and insignificant effect on tax aggressiveness, while the independent commissioner variable had a negative and insignificant effect on tax aggressiveness.]]>
