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Fitriasuri, Fitriasuri
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Pengambilan Keputusan Mahasiswa Dalam Berinvestasi pada Pojok Bursa Fitriasuri, Fitriasuri; Dinata, Muhammad Iskandar; Mellita, Dina; Elpanso, Efan; Noviardy, Andrian
MBIA Vol. 23 No. 1 (2024): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v23i1.3005

Abstract

Students are the young generation who will face financial complexity and risk. Therefore, students must be smart and wise in managing their finances through investment activities. This research analyzes the influence of financial literacy, financial performance, experience regret, and motivation on students' investment decision-making. This research is quantitative research that uses primary data originating from distributing questionnaires. The sampling technique is a simple random sampling technique with the Slovin formula to determine size. The number of respondents in the sample was 88 people. The tests were instrument tests, hypothesis tests, classical assumption tests, and multivariate linear regression analysis. Research results based on the t-test show that financial literacy and financial efficacy influence each individual's investment decisions. Meanwhile, unpleasant experiences and motivation variables do not affect individual investment decisions. However, the F test results show that financial literacy, financial efficacy, unpleasant experiences, and motivation significantly influence students' investment decisions at the Faculty of Social Humanities, Bina Darma University Palembang. Keywords: Literacy, Efficacy, Experienced, Motivation, Investment Abstrak Mahasiswa adalah generasi muda yang akan menghadapi kompleksitas dan risiko finansial di masa depan. Oleh karena itu mahasiswa perlu cerdas dan bijak dalam mengelola keuangannya melalui kegiatan investasi. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, kinerja keuangan, perasaan menyesal dan motivasi terhadap pengambilan keputusan investasi mahasiswa. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data primer yang berasal dari penyebaran kuesioner. Teknik pengambilan sampelnya adalah teknik simple random sampling dengan rumus Slovin untuk menentukan ukuran. Responden yang menjadi sampel berjumlah 88 orang. Pengujian yang dilakukan adalah uji instrumen, uji hipotesis, uji asumsi klasik, dan analisis regresi linier multivariat. Hasil penelitian berdasarkan uji t menunjukkan bahwa literasi keuangan dan efikasi keuangan berpengaruh terhadap keputusan investasi setiap individu. Sedangkan variabel penyesalan dan motivasi tidak berpengaruh terhadap keputusan investasi individu. Namun demikian berdasarkan hasil uji F menunjukkan bahwa tingkat literasi keuangan, efikasi keuangan, pengalaman yang tidak menyenangkan dan motivasi secara simultan mempunyai pengaruh yang signifikan terhadap keputusan investasi mahasiswa Fakultas Sosial Humaniora Universitas Bina Darma Palembang. Kata kunci: Literasi, Efikasi, Experienced Regret, Motivasi, Investasi
Work-life Balance Among Daily Worker Amid Covid-19: Differences Between Gender and Sector Mellita, Dina; Fitriasuri, Fitriasuri; Elpanso, Efan; Noviardy, Andrian
MBIA Vol. 23 No. 1 (2024): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v23i1.3200

Abstract

This study aims to identify WLB in DW workers in the hospitality business during the COVID-19 pandemic in Palembang City. The hospitality business, which includes the lodging, travel and tourism, food and beverage (F&B), and recreation businesses affected by the pandemic, has changed the employment status of surviving workers to Daily Workers (DW). The reduced number of workers in this business has caused DW's workload to be heavier. Several previous studies noted that the high workload will disrupt workers' work-life balance. This study uses a causal-comparative study design to explore whether there are differences in WLB by gender and sectorally between the F&B and Lodging sectors during the pandemic. In this case, we saw WLB from the side of Time balance (TB), Involvement balance (IB), and Satisfaction balance (SB). Because the results of the normality test of the data indicate that the research data did not pass the test, We used the Mann-Whitney U Test non-parametric statistical to test the two samples in this study. Based on the test results, the WLB gender is different in the time balance variable, while from the sectoral side, WLB is different in the satisfaction balance variable. Keywords: Work-life Balance, Time Balance, Involvement Balance, Satisfaction Balance, Daily Worker, Hospitality Abstrak Penelitian ini bertujuan untuk mengidentifikasi keseimbangan kehidupan kerja (Worklife pada pekerja harian (Daily Worker/DW) di industri perhotelan selama pandemi Covid-19 di Kota Palembang. Industri perhotelan meliputi akomodasi, perjalanan dan pariwisata, makanan dan minuman (Food and Beverage/F&B), serta rekreasi, terkena dampak pandemi yang merubah status pekerja yang masih bertahan menjadi pekerja harian. Adanya pengurangan jumlah pekerja sebagai akibat kebijakan pembatasan mobilisasi selama pandemi menyebabkan beban kerja pekerja harian menjadi lebih berat. Beberapa studi sebelumnya mencatat bahwa beban kerja yang tinggi akan mengganggu keseimbangan kehidupan dan kerja tenaga kerja. Studi ini menggunakan disain komparatif kausal untuk mengeksplorasi apakah terdapat perbedaan dalam keseimbangan kehidupan kerja berdasarkan jenis kelamin dan antar sektor, yaitu sektor F7B dan akomodasi selama pandemi. Penelitian ini, WLB akan dilihat dari sisi Keseimbangan Waktu (Time Balance/TB) Keseimbangan Keterlibatan (Involvement Balance/IB) dan Keseimbangan Kepuasan (Satisfaction Balance/SB). Oleh karena hasil pengujian normalitas menunjukkan data yang tidak terdistribusi dengan normal, analisis penelitian ini menggunakan uji statistik non-parametrik Mann-Whitney U Test. Berdasarkan hasil pengujian diketahui bahwa WLB berdasarkan jenis kelamin berbeda pada variabel keseimbangan waktu, sementara dari sisi sektoral, WLB memiliki perbedaan dalam variabel keseimbangan kepuasan. Kata Kunci: Keseimbangan Kehidupan-Kerja, Keseimbangan Waktu, Keseimbangan Keterlibatan, Keseimbangan Kepuasan, Pekerja Harian, Hospitality
Tantangan Dan Peluang Digitalisasi Sistem Perpajakan Di Negara Berkembang Jaya, Ade Kemala; Corly, Fery; Ariana, Sunda; Trisninawati, Trisninawati; Helmi, Sulaiman; Fitriasuri, Fitriasuri
MBIA Vol. 24 No. 1 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/bgqf1t66

Abstract

The modernization of tax administration through digital transformation has become a vital approach to improving the effectiveness of tax systems and encouraging greater taxpayer compliance. This research examines the practical applications of digital tax initiatives, specifically the utilization of technology-enabled administrative tools and the potential integration of digital carbon taxation in combating climate change. It also emphasizes the role of digitalization in advancing Sustainable Development Goals (SDGs), particularly SDG 16.6 (effective, accountable, and transparent institutions) and SDG 17.1 (strengthening domestic resource mobilization). Employing a descriptive analysis approach with thematic coding of various case studies and international reports, the findings reveal that comprehensive digitalization of tax systems can increase tax revenues in developing countries by billions of dollars annually. The study recommends further research on the role of artificial intelligence (AI) in tax auditing and its potential effects on the tax systems of small island nations. Keywords: digital transformation, tax administration, digital tax, tax compliance, SDGs Abstrak Transformasi digital dalam administrasi perpajakan menjadi fokus utama untuk meningkatkan efisiensi sistem pajak dan kepatuhan wajib pajak. Studi ini mengeksplorasi implikasi praktis dari strategi digitalisasi perpajakan, termasuk implementasi sistem administrasi berbasis teknologi, serta potensi penerapan pajak karbon digital dalam konteks perubahan iklim. Studi ini juga menyoroti kontribusi digitalisasi terhadap pencapaian target Sustainable Development Goals (SDGs) 16.6 dan 17.1. Dengan pendekatan analisis deskriptif menggunakan metode coding tematik terhadap berbagai studi kasus dan laporan internasional, temuan menunjukkan bahwa implementasi penuh digitalisasi perpajakan dapat meningkatkan penerimaan pajak negara berkembang hingga miliaran dolar setiap tahun. Penelitian lebih lanjut direkomendasikan untuk mengkaji pengaruh artificial intelligence (AI) dalam proses audit pajak dan dampaknya terhadap sistem perpajakan di negara kepulauan kecil. Kata kunci: transformasi digital, administrasi pajak, pajak digital, kepatuhan pajak, SDGs
Peran Big Data Dan Artificial Intelligence Dalam Optimalisasi Pengawasan Pajak Corly, Fery; Ariana, Sunda; Trisninawati, Trisninawati; Fitriasuri, Fitriasuri; Perdana, Bosya; Saputra, Dhimas Rosanto
MBIA Vol. 23 No. 3 (2024): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/cw2tyd15

Abstract

The integration of Big Data and Artificial Intelligence (AI) into tax supervision has significantly improved anomaly detection and compliance monitoring. This study examines the application of these technologies across 12 countries, highlighting their influence on modern tax governance. The findings reveal that AI-driven models enhance the accuracy of tax anomaly detection by 40–78% in countries with a digital maturity index above 0.65 but show limited improvements of only 12–15% in contexts with fragmented infrastructure. Critical success factors include the availability of well-labeled historical datasets, the analytical capacity of human resources in interpreting machine learning outputs, and regulatory frameworks that support algorithmic audits. A hybrid federated learning model combined with blockchain was found to boost detection accuracy while reducing central computing requirements by 35%. This research extends the Technology–Organization–Environment (TOE) framework by underscoring the pivotal role of data governance in digital economy taxation. Strategic recommendations include the development of integrated tax data lakes, enhancing AI literacy among tax authorities, and establishing legal frameworks to ensure algorithmic transparency and accountability. Implementing these strategies is projected to increase national tax compliance rates by 25–40% over the next five years while mitigating risks associated with the digital divide. Keywords: Big Data, Artificial Intelligence, Tax Compliance.   Abstrak Kemajuan teknologi digital telah membawa perubahan signifikan dalam sistem perpajakan global, khususnya melalui pemanfaatan Big Data dan kecerdasan buatan (AI) dalam deteksi anomali dan prediksi risiko wajib pajak. Penelitian ini menganalisis implementasi teknologi tersebut di 12 negara dengan fokus pada efektivitas, tantangan, serta faktor keberhasilan utama. Hasil penelitian menunjukkan bahwa penerapan Big Data dan AI mampu meningkatkan efektivitas pengawasan pajak sebesar 40-78% pada negara dengan indeks kematangan digital di atas 0,65, tetapi hanya 12-15% di negara dengan infrastruktur terfragmentasi. Faktor utama yang memengaruhi keberhasilan implementasi teknologi ini meliputi ketersediaan dataset historis yang berkualitas, kapasitas analitik sumber daya manusia, serta kerangka regulasi yang mendukung audit berbasis algoritma. Model hybrid federated learning dengan integrasi blockchain terbukti meningkatkan akurasi deteksi anomali pajak sekaligus mengurangi kebutuhan komputasi sentral sebesar 35%. Temuan ini memperkuat teori adaptasi teknologi organisasi dengan menambahkan dimensi data governance sebagai variabel krusial dalam implementasi teknologi pajak. Rekomendasi strategis diajukan untuk otoritas pajak, pembuat kebijakan, serta penelitian lanjutan guna meningkatkan kepatuhan pajak nasional secara berkelanjutan. Kata Kunci: Big Data, Kecerdasan Buatan, Kepatuhan Pajak.
Co-Authors Ade Kemala Jaya, Ade Kemala Almahdi, Wili Husain Alvia, Risa Andrian Noviardy Apriyanza, Muhammad Artika, Meylina Azzahra, Safira Bakti Setyadi Caca, Melisa sawallya Corly, Fery Darwin Darwin DEWI SARTIKA Dina Mellita Dinata, Muhammad Iskandar Efan Elpanso Elpanso, Efan Faridah, Elly Fitriyani, Rosha H. Mukran Roni, H. Mukran Hasmawaty, Hasmawaty Hawa, Putri Helen Tiara Sakti Heriyanto Heriyanto Ida Ayu Putu Sri Widnyani Irwan Septayuda Juniarti, Winda Kamila, Tasya Karina Aziza Mareta, Nanda Melita, Dina Mellita, Dina Merdianto, Efran Mintareza, M. Misnawati, Desy Muhammad Taufik Hidayat Muji Gunarto Ningrum, Dwi Asih Setya Noviardy, Andrian Novriyanti, Suci Oktavia, Lisa Perdana, Bosya Putri, Miska Giananda Restu Sugesti Ritonga, Eddy Faisal Saputra, Dhimas Rosanto Sarani, Sarani Sari, Iga Ratna Sarimalia, Ro'a Setyawati, Wayan Ayu Sulaiman Helmi Sunda Ariana, Sunda Syahfitri, Bella Terzaghi, M. Titan Trisninawati, Trisninawati Utari, Karmila Wati, Desak Ayu Sri Rahma Widowati, Retno Tri Widyanti, Yeni Wiwin Agustian Yama Lestari, Riski Yeli Polar Yundari, Yundari