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Tanggung Jawab Sosial dan Virus Corona terhadap Keberlanjutan Perusahaan Makanan di Indonesia Ignatius Shivas Tjong; Nuryasman MN
Jurnal Manajerial Dan Kewirausahaan Vol. 5 No. 4 (2023): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v5i4.26962

Abstract

Tujuan dari jurnal ini adalah untuk mencari tahu pengaruh dari COVID-19 dan tanggung jawab sosial perusahaan terhadap keberlanjutan perusahaan makanan di Indonesia. Variabel Bebas yang digunakan terdiri dari COVID-19 dan tanggung jawab sosial perusahaan, sementara Variabel terikat penelitian ini adalah keberlanjutan. Data penelitian yang akan digunakan terdiri dari Kasus COVID-19 yang melanda Indonesia dari tahun 2020 hingga tahun 2021, dan Laporan Keuangan dari 10 perusahaan makanan terbesar di Indonesia dari tahun 2019 hingga tahun 2021. Metode analisis yang digunakan dalam penelitian ini terdiri dari Uji Analisis Regresi Data Panel, Uji Asumsi Klasik, Uji Regresi Robust Least Square, dan Uji Hipotesis. Alat analisis data menggunakan program Eviews12. Hasil yang ditemukan dari penelitian ini adalah bahwa COVID-19 dan CSR memiliki pengaruh yang positif dan signifikan terhadap keberlanjutan perusahaan makanan Indonesia. The purpose of this journal is to find out the impact of COVID-19 and CSR on the sustainability of food companies in Indonesia. The independent variables used consisted of COVID-19 and CSR, while the dependent variable for this study was Sustainability. The research data that will be used consists of COVID-19 cases that hit Indonesia from 2020 to 2021, and financial reports from the 10 largest food companies in Indonesia from 2019 to 2021. The analytical method used in this study consists of a Regression Analysis Test Panel Data, Classical Assumption Test, Robust Least Square Regression Test, and Hypothesis Test. The data analysis tool uses the eviews12 program. The results found from this study are that COVID-19 and CSR have a positive and significant influence on the sustainability of Indonesian food companies.
Factors Affecting The Choice Of Payment Method In Modern Retail Shops Maya Nur Annisaa; Nuryasman MN; Ira Geraldina
Jurnal Ekonomi Vol. 28 No. 3 (2023): November 2023
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v28i3.1780

Abstract

Digitalization affects almost all areas of life, including payment methods. Now, there are many different payment methods. However, on the other hand, Indonesia's financial inclusion level still needs to catch up compared to neighboring countries. This study aims to determine the factors influencing the choice of payment method at minimarkets in Bekasi City by using transaction value, income, education, awareness ease of use, and awareness of risk as independent variables. Research data collection was carried out by distributing questionnaires to 400 respondents. The sampling method used a convenient regional random sample selection technique. Data collection found that electronic wallets are the most used payment method. Using the PLS-SEM method, the results found that transaction value, income, education, awareness ease of use, and awareness of risk have positive and significant impacts in increasing the likelihood of consumer’s behavior in choosing an electronic payment method.
Peran Orang Tua Dalam Mempengaruhi Keputusan Investasi Tan, Hendra; MN, Nuryasman
Jurnal Ekonomi Vol. 29 No. 1 (2024): March 2024
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v29i1.1986

Abstract

The purpose of this research is is to determine the influence of parents' financial behavior, financial literacy, and financial behavior on investment decisions, as well as the role of financial literacy in mediating the influence of parents' financial behavior on investment decisions. This research gathers 297 samples of investors age from 18 to 45 that live in DKI Jakarta using online distribute questionnaires. In this research, quantitative method, cross sectional studies and purposive sampling method was used. The data was then analyzed with SmartPLS 4.0. The research results show that parents' financial behavior has a positive and significant effect on financial literacy. Parental financial behavior, financial literacy, and financial behavior have a positive and significant effect on investment decisions. Financial literacy positively and significantly mediates the influence of parents' financial behavior on investment decisions.
The EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, CAPITAL INTENSITY, ROA AND INVENTORY INTENSITY ON TAX AGGRESSIVENESS (Study on Companies Conducting Initial Public Offerings 2015 – 2017) Kurniati, Fitriana; MN, Nuryasman
International Journal of Economics, Business, and Entrepreneurship Vol 4 No 2 (2021): IJEBE July - December 2021
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1350.348 KB) | DOI: 10.23960/ijebe.v4i2.80

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Penelitian ini bertujuan untuk menguji pengaruh Pengungkapan Corporate Social Responsibility, Capital Intensity, ROA , dan Intensitas Persediaan terhadap pajak agresivitas perusahaan. Penelitian ini menggunakan alat analisis SPSS 24 Populasi dalam penelitian ini berjumlah 68 perusahaan yang melakukan Initial Public Offering yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015-2017. Penentuan sampel penelitian menggunakan metode purposive sampling dan memperoleh sampel sebanyak 40 perusahaan yang melakukan Initial Public Offering berdasarkan kriteria tertentu. Hasil penelitian menunjukkan bahwa Pengungkapan Corporate Social Responsibility, Capital Intensity, ROA dan Intensitas Persediaan berpengaruh signifikan terhadap agresivitas pajak perusahaan. Keterbaruan penelitian ini yaitu menggunakan Sampel perusahaan IPO.
Implementasi Keuangan Hijau terhadap Kinerja Perbankan di Negara ASEAN Randy, Fransiskus; Nuryasman, Nuryasman
Jurnal Manajerial Dan Kewirausahaan Vol. 7 No. 1 (2025): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v7i1.32973

Abstract

Penelitian ini dilakukan untuk meninjau apakah green bond memiliki tingkat risiko dan return yang lebih baik dibandingkan conventional bond serta ingin mencari tahu apakah penerbitan green bond dan macroeconomic variables dapat mempengaruhi bank performance di negara-negara ASEAN. Penelitian ini juga menguji apakah risk management dapat berperan sebagai mediasi terhadap hubungan antara bond (green bond dan conventional bond) dan bank performance. Penelitian ini merupakan penelitian deskriptif yang dilakukan dengan metode kuantitatif. Data pada penelitian ini diambil dari laporan keuangan perusahaan perbankan yang sudah open public di negara-negara ASEAN pada tahun 2019-2022. Pengambilan data dilakukan dengan metode judgement sampling. Data pada penelitian ini dianalisis dengan menggunakan SmartPLS 4.1.0.5. Hasil pada penelitian ini menunjukkan bahwa green bond memliki tingkat risiko dan return yang lebih baik dibandingkan green bond. Penerbitan green bond memiliki hubungan yang negatif, tetapi tidak signifikan terhadap bank performance. Macroeconomic variables memberikan pengaruh yang positif dan signifikan terhadap bank performance. Risk management memberikan pengaruh yang positif dan signifikan terhadap bank performance. Risk management dapat memediasi hubungan antara bond (green bond dan conventional bond) dan bank performance. Berdasarkan hasil penelitian ini, ditemukan bahwa penerbitan green bond secara empiris dapat meningkatkan diversifikasi portofolio perusahaan perbankan di negara-negara ASEAN meskipun tidak memberikan pengaruh terhadap bank performance. This research was conducted to review whether green bonds have a better level of risk and return than conventional bonds and to find out whether the issuance of green bonds and macroeconomic variables can influence bank performance in ASEAN countries. This research also tests whether risk management can play a mediating role in the relationship between bonds (green bonds and conventional bonds) and bank performance. This research is descriptive research conducted using quantitative methods. The data in this research was taken from financial reports of banking companies that were open to the public in ASEAN countries in 2019-2022. Data collection was carried out using the judgment sampling method. The data in this study were analyzed using SmartPLS 4.1.0.5. The results of this study show that green bonds have a better level of risk and return than green bonds. Green bond issuance has a negative, but not significant relationship with bank performance. Macroeconomic variables have a positive and significant influence on bank performance. Risk management has a positive and significant influence on bank performance. Risk management can mediate the relationship between bonds (green bonds and conventional bonds) and bank performance. This research found that the issuance of green bonds can empirically increase the diversification of banking company portfolios in ASEAN countries even though it does not have an influence on bank performance.
Analisis Profitabilitas Perbankan di Indonesia Anthony, Michael Yorish; MN, Nuryasman
Jurnal Manajerial Dan Kewirausahaan Vol. 7 No. 1 (2025): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v7i1.32990

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Penelitian ini ditujukan dengan maksud menguji pengaruh kinerja lingkungan, corporate social responsibility (CSR), dan ownership structure terhadap performa keuangan perusahaan perbankan di Indonesia. Peneliti menggunakan 25 perusahaan perbankan dari periode 2018-2022 yang diseleksi menggunakan metode purposive sampling. Peneliti memilih untuk memakai data sekunder berupa laporan tahunan dan laporan keberlanjutan. Peneliti melakukan olah data dengan aplikasi Eviews 12. Hasil yang ditemukan setelah mengolah data menjelaskan bahwa CSR dapat berpengaruh secara positif dan signifikan pada performa keuangan perusahaan perbankan, sementara kinerja lingkungan dan ownership structure tidak menimbulkan efek yang signifikan terhadap performa keuangan perusahaan perbankan. This study aims to examine the effect of environmental performance, corporate social responsibility (CSR), and ownership structure on the financial performance of banking companies in Indonesia. Researchers used 25 banking companies from the period 2018-2022 which were selected using purposive sampling method. Researchers chose to use secondary data in the form of annual reports and sustainability reports. The results found after processing the data explain that CSR can have a positive and significant effect on the financial performance of banking companies, while environmental performance and ownership structure do not have a significant effect on the financial performance of banking companies.
APAKAH TIKTOK LIVE STREAMING SHOPPING MEMPERBURUK PERILAKU KEUANGAN GENERASI Z Yukianti, Chiara Rizka; MN, Nuryasman
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 8 No. 2 (2024): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v8i2.32698

Abstract

Perkembangan teknologi dan digitalisasi telah mengubah berbagai aspek kehidupan, termasuk pola konsumsi dan pengelolaan keuangan. Generasi Z yang tumbuh di era digital, lebih rentan terhadap perilaku konsumtif akibat paparan media sosial, khususnya melalui fitur live streaming shopping di platform seperti TikTok. Penelitian ini bertujuan untuk menentukan faktor-faktor berikut, pengaruh literasi keuangan pada perilaku keuangan, pengaruh pengendalian diri pada perilaku keuangan, dan pengaruh sikap keuangan pada perilaku keuangan. Sampling non-probability digunakan, dan sampling purposive digunakan untuk penentuan. Data dikumpulkan melalui kuesioner Google Form yang diakses secara online, yang terdiri dari 325 orang yang menjawab. Model equation struktural (SEM) adalah metode analisis data yang digunakan. Penelitian ini menggunakan SmartPLS untuk mengolah data. Sampel dalam penelitian ini terdiri dari generasi Z yang sering melakukan transaksi di TikTok Shop live streaming di wilayah JABODETABEK (Jakarta, Bogor, Depok, Tangerang, dan Bekasi). Penelitian ini menemukan bahwa literasi keuangan dan sikap keuangan memiliki dampak positif dan signifikan terhadap perilaku keuangan generasi Z yang melakukan transaksi di JABODETABEK melalui live streaming TikTok. Sebaliknya, pengendalian diri memiliki dampak negatif dan tidak signifikan terhadap perilaku keuangan mereka. Hasil temuan ini dapat menjadi wawasan dalam membuat kebijakan keuangan yang lebih adaptif di era digital dan pengendalian diri dalam pengambilan keputusan finansial.   The development of technology and digitalization has changed various aspects of life, including consumption patterns and financial management. Generation Z, who grew up in the digital era, is more susceptible to consumptive behavior due to exposure to social media, especially through live streaming shopping features on platforms such as TikTok. This study aims to determine the following factors, the influence of financial literacy on financial behavior, the influence of self-control on financial behavior, and the influence of financial attitudes on financial behavior. Non-probability sampling was used, and purposive sampling was used for determination. Data were collected through a Google Form questionnaire accessed online, consisting of 325 people who responded. Structural equation modeling (SEM) is the data analysis method used. This study uses SmartPLS to process the data. The sample in this study consisted of generation Z who often made transactions on TikTok Shop live streaming in the JABODETABEK area (Jakarta, Bogor, Depok, Tangerang, and Bekasi). This study found that financial literacy and financial attitudes have a positive and significant impact on the financial behavior of generation Z who make transactions in JABODETABEK via TikTok live streaming. Conversely, self-control has a negative and insignificant impact on their financial behavior. These findings can provide insight into creating more adaptive financial policies in the digital era and self-control in financial decision making.
Financial Literacy and Social Media on Student Investment Decisions Alecia, Brigitta; MN, Nuryasman
Business Management Journal Vol 21, No 1 (2025): Business Management Journal
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/bmj.v21i1.7234

Abstract

 This study aims to evaluate the influence of financial literacy and social media usage on students' investment decisions in the DKI Jakarta area. In today's digital era, students, as part of the younger generation, have broad access to financial information and investment platforms. However, they often face challenges in making sound investment decisions. This research adopts a quantitative approach, collecting data through questionnaires/distributed to 283 active student investors. Data analysis was conducted using the/Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The findings reveal that financial literacy has a significantly positive impact on investment decision-making. A solid understanding of basic financial concepts, risk management, and portfolio diversification helps students make more targeted investment decisions. Furthermore, social media also plays a significant role by providing real-time information and shaping students' perceptions of investment opportunities. This encourages them to invest more intelligently and responsibly. This study is expected to contribute to educational institutions in designing more effective financial education programs while also serving as a guide for financial industry players to leverage social media wisely in supporting financial literacy and inclusion. Thus, the findings of this research can serve as a reference for developing strategies that better support students' investment decision-making and foster an inclusive and sustainable investment ecosystem.
Peran Kebudayaan terhadap Inklusi Keuangan: Literasi Keuangan sebagai Variabel Mediasi Fauzi, Muhammad; MN, Nuryasman
Jurnal Manajerial Dan Kewirausahaan Vol. 7 No. 2 (2025): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v7i2.34033

Abstract

Inklusi keuangan berperan penting dalam pembangunan ekonomi berkelanjutan, namun eksklusi keuangan tetap menjadi tantangan, terutama di kalangan masyarakat miskin dan daerah terpencil. Oleh karena itu, penelitian mengenai inklusi keuangan menjadi semakin penting bagi akademisi dan pembuat kebijakan. Studi sebelumnya telah mengeksplorasi pengaruh dimensi kebudayaan Hofstede terhadap inklusi keuangan, namun terdapat perbedaan hasil yang signifikan. Penelitian ini menganalisis kembali hubungan antara kebudayaan, literasi keuangan, dan inklusi keuangan, dengan literasi keuangan sebagai variabel mediasi, menggunakan data keuangan terbaru dari 35 negara anggota OECD dan mitranya pada tahun 2022. Metode 2SLS menunjukkan bahwa individualisme berpengaruh positif terhadap inklusi dan literasi keuangan, sementara uncertainty avoidance berpengaruh negatif terhadap literasi keuangan dan inklusi keuangan, meskipun tidak signifikan untuk inklusi keuangan. Literasi keuangan hanya memediasi hubungan antara inklusi keuangan dan individualisme. Hasil ini memberikan wawasan penting bagi pembuat kebijakan dalam mendukung inklusi keuangan berkelanjutan terutama bagi negara OECD dan mitranya. Financial inclusion plays a crucial role in sustainable economic development; however, financial exclusion remains a significant challenge, especially among the poor and those in remote areas. Therefore, research on financial inclusion is becoming increasingly important for academics and policymakers. Previous studies have explored the impact of Hofstede’s cultural dimensions on financial inclusion, but significant differences in results exist. This study re-examines the relationship between culture, financial literacy, and financial inclusion, with financial literacy as a mediating variable, using the latest financial data from 35 OECD member countries and their partners in 2022. The 2SLS method shows that individualism positively influences both financial inclusion and financial literacy, while uncertainty avoidance negatively affects financial literacy and financial inclusion, though it is not significant for financial inclusion. Financial literacy is found to mediate the relationship between financial inclusion and individualism. These findings provide valuable insights for policymakers in promoting sustainable financial inclusion, particularly for OECD countries and their partners.
Gen Z’s Financial Dilemma: Convenience Today, Consequences Tomorrow? Leviani, Marissa; MN, Nuryasman
Jurnal Manajerial Dan Kewirausahaan Vol. 7 No. 3 (2025): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v7i3.34639

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan keuangan, sikap keuangan, dan locus of control terhadap perilaku keuangan generasi Z yang menggunakan layanan PayLater. Pendekatan penelitian ini bersifat kuantitatif dengan metode survei, melibatkan 246 responden dari populasi generasi Z yang berdomisili di Jakarta. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan model persamaan struktural (SEM) berbasis SmartPLS. Hasil penelitian menunjukkan bahwa pengetahuan keuangan berpengaruh positif dan signifikan terhadap perilaku keuangan. Sikap keuangan juga memiliki pengaruh positif dan signifikan terhadap perilaku keuangan. Selain itu, locus of control berperan sebagai mediator yang signifikan dalam hubungan antara pengetahuan keuangan dan perilaku keuangan. Temuan ini mengindikasikan bahwa generasi Z yang memiliki tingkat pengetahuan keuangan dan sikap yang lebih baik cenderung menunjukkan perilaku keuangan yang lebih positif, dengan locus of control yang turut memperkuat hubungan tersebut. This study aims to examine the influence of financial knowledge, financial attitude, and locus of control on the financial behavior of Generation Z users of PayLater services. This research adopts a quantitative approach using a survey method, involving 246 respondents from the Generation Z population residing in Jakarta. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with SmartPLS. The results indicate that financial knowledge has a positive and significant effect on financial behavior. Financial attitude also positively and significantly influences financial behavior. Furthermore, locus of control serves as a significant mediator in the relationship between financial knowledge and financial behavior. These findings suggest that Generation Z with higher levels of financial knowledge and better financial attitudes tend to exhibit more positive financial behaviors, with locus of control further strengthening this relationship.