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Analysis of the Financial Literacy Behavior Model Kartini, K.; Fitri, Fitri; Rabiyah, Ulfa; Anggraeni, Dewi
Golden Ratio of Finance Management Vol. 1 No. 2 (2021): April - September
Publisher : Manunggal Halim Jaya

Financial literacy is a combination of awareness, knowledge, abilities, attitudes, and behaviors needed to make financial decisions. This study aims to find a behavioral model of financial literacy. This study uses a survey method with a quantitative approach. Respondents involved homemakers in Maros Regency, South Sulawesi, to fill out the questionnaire provided. Path Analysis was used to analyze the data SPSS and Winistep are used as tools in analyzing the data. Specifically, the data analysis used in this study used Structural Equation Modeling (SEM) data analysis techniques. Statistically, the value of the sample covariance matrix must not differ significantly from the population covariance matrix value. Financial Literacy Attitudes had a direct effect on Financial Literacy Behavior. Basic Knowledge of Financial Literacy had a direct effect on Financial Literacy Behavior. Financial literacy behavior is determined by financial literacy attitudes and basic financial literacy knowledge. Therefore, financial literacy knowledge and attitudes need to be improved to improve financial literacy behavior among homemakers. Financial Literacy Attitudes contribute the most to financial literacy factors. financial attitudes that have a more significant influence on financial knowledge in financial management practices.

Analisis Faktor-Faktor yang Memengaruhi Minat Mahasiswa Akuntansi Menjadi Akuntan Publik Fitri, Fitri; Rabiyah, Ulfa; Anggraeni, Dewi
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24798

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis sejauh mana persepsi terhadap profesi, ekspektasi kompensasi, serta informasi dan peluang karier berpengaruh terhadap minat mahasiswa akuntansi untuk memilih jalur profesi sebagai akuntan publik.Metode Penelitian: Pendekatan kuantitatif digunakan dalam studi ini dengan memanfaatkan data primer yang dikumpulkan melalui penyebaran kuesioner kepada 145 mahasiswa akuntansi tingkat akhir. Data yang diperoleh dianalisis menggunakan regresi linier berganda serta uji F dan uji t guna menguji signifikansi pengaruh masing-masing variabel bebas terhadap variabel terikat.Originalitas/Novelty: pendekatan teoritis yang digunakan dalam penelitian-penelitian sebelumnya seringkali terbatas pada satu atau dua variabel, tanpa mengintegrasikan kerangka teori yang komprehensif seperti Theory of Planned Behavior (TPB) dan Career Choice Theory of Planned Behavior. Kedua pendekatan ini belum banyak diintegrasikan dalam studi mengenai minat mahasiswa akuntansi menjadi akuntan publik di Indonesia.Hasil Penelitian: Hasil menunjukkan bahwa persepsi terhadap profesi dan ekspektasi kompensasi memberikan pengaruh positif terhadap minat mahasiswa, sementara ketersediaan informasi dan peluang karier tidak menunjukkan pengaruh yang signifikan.Implikasi: Temuan ini memiliki dampak praktis bagi program studi akuntansi di perguruan tinggi. Lembaga pendidikan tinggi perlu memperkuat persepsi positif mahasiswa terhadap profesi akuntan publik dengan cara memasukkan materi profesionalisme akuntansi ke dalam kurikulum, menyelenggarakan seminar bersama akuntan publik Research Objectives: This study seeks to examine the extent to which perceptions of the profession, compensation expectations, and access to career information and opportunities influence accounting students’ interest in pursuing a career as public accountantsResearch Method: Employing a quantitative method, this study utilized primary data collected from 145 final-year accounting students through questionnaires. The data were analyzed using multiple linear regression, along with F and t-tests to evaluate the significance of the independent variables’ impact on the dependent variable.Originality/Novelty: The theoretical approaches used in previous studies are often limited to one or two variables, without integrating a comprehensive theoretical framework such as the Theory of Planned Behavior (TPB) and the Career Choice Theory of Planned Behavior. These two approaches have not been widely integrated in studies on the interest of accounting students in becoming public accountants in Indonesia.Research Results: Findings reveal that both professional perception and compensation expectations significantly affect students’ career interest, whereas career information and opportunities do not demonstrate a significant influence.Implications: These findings have practical implications for accounting study programs in universities. Higher education institutions need to strengthen students' positive perceptions of the public accounting profession by including accounting professionalism materials in the curriculum, holding seminars with public accountants.

THE EFFECT OF THE APPLICATION OF PROGRESSIVE TAX RATES AND TAX SANCTIONS ON THE COMPLIANCE OF MOTOR VEHICLE TAXPAYERS IN SAMSAT MAKASSAR CITY Hikmah, Nurul; Rabiyah, Ulfa; Apriandini Utina, Ratih
Journal of Entrepreneur, Business and Management Vol 2, No 1 (2024): Journal Of Entrepreneur, Business and Management
Publisher : Entrepreneurship Undergraduate Program at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/jebm.v2i1.114

This research aims to determine the effect of implementing progressive tax rates and tax sanctions on compliance with motor vehicle tax obligations in the Samsat city of Makassar.Research II uses a quantitative approach by distributing questionnaires to vehicle users. The population in this study is motor vehicle taxpayers registered at SAMSAT Makassar II. So the researchers used 82 samples taken from this population. Hypothesis testing using the t test is carried out to see the significance of the influence of individual independent variables on the dependent variable by assuming that the other independent variables are constant.Results from this research. Progressive tax rates have a positive effect on taxpayer compliance in SAMSAT Makassar city. The research results show that the higher and fairer the progressive tariff, the higher the level of mandatory tax compliance in paying taxes. Tax sanctions have a positive effect on mandatory tax compliance in SAMSAT Makassar city. The results of this research show that the higher the sanctions given, the more taxpayers will be compliant in paying taxes, conversely the lower the sanctions given, the more taxpayers will be less compliant in paying taxes.

Determinan Pemilihan Profesi Akuntan Publik di Kalangan Mahasiswa Akuntansi Fitri; Anggraeni, Dewi; Rabiyah, Ulfa; Azzahra, Nabila; Nurwahidah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.3130

The aim of this research is to determine the factors that encourage students' interest in choosing the public accounting profession. The aim of this study is to identify the elements that motivate students to choose to work in society, in terms of financial rewards, personality, level of job security, ease of information, and work environment towards interest in becoming a public accountant. We hope that this research will provide a broader understanding of the reasons why students choose the public accounting profession. This research uses quantitative descriptive methods using multiple regression analysis using primary data in the form of statements given directly to respondents. Respondents were students with a total of 115 participants. The results show that interest in a career as a public accountant is not influenced by awards, level of security and ease of information, but on the contrary, personality and work environment are factors that generate interest in a career as a public accountant.

Financial Ratio Analysis to Measure Financial Performance at PT Bank Rakyat Indonesia (PERSERO). TBK Fitri, Fitri; Ramadhani2, Noufelly Yoshitaki; Cahyani, Mutiara Indah; Nurfadillah, Nurfadillah; Rabiyah, Ulfa; Asrini, Asrini
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8752

Penelitian ini memiliki dua tujuan utama. Pertama, mengukur kemampuan perusahaan untuk segera membayar kewajiban atau hutang yang akan jatuh tempo menggunakan Rasio Likuiditas, dan menilai posisi tingkat Likuiditas Perusahaan berada pada tingkat yang baik atau kurang baik. Kedua, menggunakan rasio profitabilitas untuk menghitung laba yang diperoleh perusahaan dalam suatu periode tertentu, dengan maksud menentukan apakah Tingkat Profitabilitas Perusahaan dapat dianggap baik atau kurang baik. Penelitian ini dilaksanakan dengan menggunakan sumber informasi yang bersumber dari situs resmi PT. Bank Rakyat Indonesia (Persero) Tbk dan Bursa Efek Indonesia. Fokus penelitian ini terletak pada evaluasi kinerja keuangan dari tahun 2020 hingga 2022. Pengumpulan data dilakukan dengan menggunakan teknik dokumentasi dan dianalisis melibatkan pemanfaatan rasio likuiditas dan rasio profitabilitas. Hasil penelitian menunjukkan rasio likuiditas dengan menggunakan rasio kas (cash ratio), rasio cepat (quick ratio), dan rasio perbankan (banking ratio) menunjukkan kinerja keuangan PT Bank Rakyat Indonesia (Persero) Tbk dari tahun 2020-2022 dalam keadaan liquid utamanya pada tahun 2022 rasio kas mengalami peningkatan yang signifikan. Ditinjau dari rasio profitabilitas menggunakan Net Profit Margin (NPM), Return on Equity (ROE), dan Return on Assets (ROA) Bank BRI secara konsisten terus mengalami peningkatan dari tahun 2020 hingga tahun 2022 menunjukkan keadaan yang sangat baik dan stabil.

Analysis of the Financial Literacy Behavior Model Kartini, K.; Fitri, Fitri; Rabiyah, Ulfa; Anggraeni, Dewi
Golden Ratio of Finance Management Vol. 1 No. 2 (2021): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v1i2.69

Financial literacy is a combination of awareness, knowledge, abilities, attitudes, and behaviors needed to make financial decisions. This study aims to find a behavioral model of financial literacy. This study uses a survey method with a quantitative approach. Respondents involved homemakers in Maros Regency, South Sulawesi, to fill out the questionnaire provided. Path Analysis was used to analyze the data SPSS and Winistep are used as tools in analyzing the data. Specifically, the data analysis used in this study used Structural Equation Modeling (SEM) data analysis techniques. Statistically, the value of the sample covariance matrix must not differ significantly from the population covariance matrix value. Financial Literacy Attitudes had a direct effect on Financial Literacy Behavior. Basic Knowledge of Financial Literacy had a direct effect on Financial Literacy Behavior. Financial literacy behavior is determined by financial literacy attitudes and basic financial literacy knowledge. Therefore, financial literacy knowledge and attitudes need to be improved to improve financial literacy behavior among homemakers. Financial Literacy Attitudes contribute the most to financial literacy factors. financial attitudes that have a more significant influence on financial knowledge in financial management practices.

Determinan Pemilihan Profesi Akuntan Publik di Kalangan Mahasiswa Akuntansi Fitri; Anggraeni, Dewi; Rabiyah, Ulfa; Azzahra, Nabila; Nurwahidah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.3130

The aim of this research is to determine the factors that encourage students' interest in choosing the public accounting profession. The aim of this study is to identify the elements that motivate students to choose to work in society, in terms of financial rewards, personality, level of job security, ease of information, and work environment towards interest in becoming a public accountant. We hope that this research will provide a broader understanding of the reasons why students choose the public accounting profession. This research uses quantitative descriptive methods using multiple regression analysis using primary data in the form of statements given directly to respondents. Respondents were students with a total of 115 participants. The results show that interest in a career as a public accountant is not influenced by awards, level of security and ease of information, but on the contrary, personality and work environment are factors that generate interest in a career as a public accountant.

The Effect of Motivation, Stress and Work Environment on the Performance of Tax Audit in KPP Madya Makassar Rabiyah, Ulfa
Phinisi Applied Accounting Journal Vol 1, No 1 (2023): APRIL
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

To produce a quality tax audit, of course, begins with the good performance of the tax examiner. The results of the evaluation of the inspection activities of the Makassar Madya Tax Service Office for the period 2018 to July 2021 show that SP2 is still high at Makassar Madya KKP every year. If it is related to the performance of the tax auditor, it means that the tax audit carried out by the tax auditor must be in accordance with the purpose of the tax audit, namely to test taxpayer compliance and other purposes in order to implement the provisions of tax laws and regulations. The research method is quantitative research using questionnaires, the questionnaires are distributed to 31 tax examiners at KPP Madya Makassar. The results of the study found that motivation had a positive and insignificant effect on the performance of the tax examiner at the Makassar Intermediate Tax Service Office. Stress does not have a positive and insignificant effect on the performance of the tax examiner at the Makassar Madya Tax Service Office and the work environment has a positive and significant effect on the performance of the tax examiner at the Makassar Intermediate Tax Office. expected to examine other variables that affect the performance of tax examiners such as compensation, work culture, training, personality, career planning and employee empowerment.Keywords: Motivation, Stress, Work Environment, Performance

FILOSOFI LAUT MALUKU DALAM PARADIGMA BLUE ACCOUNTING Bakri, Muh. Ziaul Haq; Rabiyah, Ulfa; Amahoru, Nur Hikmah Helida; Paledung, Marannu
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.1993

The sea, as the lifeblood of Indonesian coastal communities, particularly in the Maluku Islands, plays a central role in economic, social, and cultural aspects. Although the blue accounting paradigm offers a solution for integrating ecological and social dimensions in marine accounting reporting, many practices still focus on a technocratic approach that tends to ignore local values. This study aims to develop a blue accounting paradigm based on the local wisdom of the Maluku community, by exploring customary principles such as Sasi and Pela Gandong, which focus on ecological balance and sustainability. Through a reflective-philosophical approach, this study analyzes the ontological, epistemological, and axiological dimensions that shape the Maluku community's perspective on the sea. The findings indicate that the sea is not only viewed as an economic resource, but as a living entity containing moral and spiritual values. Therefore, blue accounting needs to accommodate these values in the reporting system to produce fairer and more sustainable accountability. This study also suggests the integration of local wisdom within national and international policy frameworks, as well as the importance of developing customary-based indicators to strengthen the sustainability of marine ecosystems.

REPUTASI DAN PROFESIONALISME AUDITOR SEBAGAI DETERMINAN KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di wilayah Kota Makassar) Anggraeni, Dewi; Rabiyah, Ulfa
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2609

This study aims to determine the influence of auditor reputation and professionalism on audit quality. This study addresses the need for more empirical evidence regarding an auditor's audit quality. Agency theory serves as the basis for the model's conceptual framework. The study respondents were auditors from 35 public accounting firms in Makassar. The researcher used multiple linear regression to characterize the influence of independent variables on the dependent variable to analyze the hypotheses. The results of this study found that audit quality is influenced by an auditor's reputation and professionalism

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