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All Journal ProBank: Jurnal Ekonomi dan Perbankan Excellent KEUNIS Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdi Masyarakat (JAM) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Journal of Contemporary Administration and Management (ADMAN) Jurnal Kewirausahaan Bukit Pengharapan Journal of Innovative and Creativity Proceeding International Annual Conference Economics, Management, Business, and Accounting
Garin Pratiwi Solihati
Universitas Mercu Buana
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Peran Literasi Keuangan Dan Financial Self-Efficacy Dalam Mempengaruhi Perilaku Kredit Berisiko Melalui Paylater Solihati, Garin Pratiwi; Atristyanti, Ikhyandini Garindia
ProBank Vol 10, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v10i2.2079

Abstract

This analysis explores the influence of both objective and subjective financial literacy, in addition to financial self-efficacy, on hazardous credit behavior among millennial PayLater users residing in Indonesia. A total of 262 participants provided data through an online survey, which was subsequently analyzed employing Structural Equation Modeling (SEM). The empirical evidence suggests that individual perceptions of financial literacy reduce engagement in high-risk credit activities while simultaneously bolstering one's financial self-efficacy. The acquisition of objective financial literacy solely enhances one's financial self-efficacy without directly impacting behaviors associated with high-risk credit engagement. Furthermore, financial self-efficacy does not demonstrate a statistically meaningful impact on precarious credit practices is recognized, and it does not fulfill a mediating role in the association between financial literacy and precarious credit practices. These results underscore the critical role of subjective financial literacy in alleviating the risk associated with adverse credit behaviors.
Intervensi Good Corporate Governance sebagai Mekanisme Internal dalam Mereduksi Agresivitas Tax Avoidance pada Perusahaan Terbuka: Perspektif Teori Agensi dan Legitimasi Garin Pratiwi Solihati; Sri Anah; Wahyu Anggraini
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.490

Abstract

Penelitian ini bertujuan untuk menganalisis peran Good Corporate Governance (GCG) sebagai mekanisme internal dalam mereduksi agresivitas tax avoidance pada perusahaan terbuka, dengan pendekatan konseptual yang berlandaskan teori agensi dan teori legitimasi. Studi ini menggunakan metode tinjauan pustaka dengan pendekatan kualitatif dan analisis deskriptif, di mana sumber data diperoleh dari artikel ilmiah terpublikasi di Google Scholar dan situs kredibel lainnya selama periode 1976–2025. Dari 30 artikel yang ditemukan, sebanyak 17 artikel dipilih melalui seleksi ketat berdasarkan relevansi dan kualitas metodologis. Hasil studi menunjukkan bahwa komponen GCG seperti independensi dewan komisaris, efektivitas komite audit, dan kepemilikan institusional mampu menekan perilaku oportunistik manajemen dalam penghindaran pajak. Selain itu, GCG juga memperkuat legitimasi perusahaan di mata publik dengan meningkatkan transparansi dan akuntabilitas. Studi kasus dan bukti empiris yang ditinjau mengindikasikan bahwa penerapan GCG yang substansial tidak hanya berdampak pada pengendalian risiko fiskal, tetapi juga memperkuat reputasi dan keberlanjutan perusahaan. Penelitian ini merekomendasikan agar implementasi GCG difokuskan secara substansi dan berorientasi pada integritas fiskal sebagai bentuk tanggung jawab sosial korporasi.
Unveiling the Role of Risk-Taking Ability in Mediating the Influence of Entrepreneurship Education, Digital Financial Literacy, and Financial Self-Efficacy on Students’ Courage to Start a Business Sutrisno; Solihati, Garin Pratiwi; Syamsuri; Pramono, Susatyo Adhi; Jayanto, Imam; Shafiq, Muhammad Aqib
Jurnal Kependidikan : Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran, dan Pembelajaran Vol. 12 No. 1 (2026): March
Publisher : LPPM Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v12i1.19701

Abstract

This study aims to analyze the effects of Entrepreneurship Education, Digital Financial Literacy, and Financial Self-Efficacy on Students’ Courage to Start a Business, with Risk-Taking Ability as a mediating variable. A quantitative approach with a survey design was employed, with 100 university students in Banyumas Regency selected via purposive sampling. Data were collected through a structured online questionnaire and analyzed using SEM-PLS with a bootstrapping procedure. The results indicate that Entrepreneurship Education, Digital Financial Literacy, and Financial Self-Efficacy have positive and significant effects on Risk-Taking Ability. Furthermore, Risk-Taking Ability has a positive and significant effect on Students’ Courage to Start a Business. In addition, Risk-Taking Ability is proven to positively and significantly mediate the effects of the three independent variables on students’ entrepreneurial courage. These findings suggest that students’ entrepreneurial courage is largely determined by their ability to assess risks and opportunities and to make decisions under uncertainty. This study contributes theoretically by uniquely integrating financial aspects and psychological aspects within a single framework grounded in the Theory of Planned Behavior, Social Cognitive Theory, and Behavioral Finance Theory. By linking students’ digital financial capability with their risk-taking ability, the model explains how financial knowledge strengthens psychological readiness in entrepreneurial decision-making. The findings also provide practical implications for higher education institutions and policymakers in designing entrepreneurship programs that simultaneously develop digital financial competence and risk-taking capacity.
The Effect Of Taxpayer Awareness And Tax Sanctions On Individual Taxpayer Compliance With Risk Preference As A Moderating Variable (Case Study of Employee Class Students majoring in Accounting at Universitas Mercu Buana Meruya Campus class of 2018) Alytha Pratiwi; Garin Pratiwi Solihati
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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

Abstract

The purpose of this study was to determine the effect of taxpayer awareness and tax sanctions on individual taxpayer compliance with risk preference as a moderating variable (case study of Employee Class Students, Department of Accounting, Mercu Buana University class 2018). The population in this study were 199 students in the class of employees majoring in accounting at Mercu Buana University, Meruya Campus in the class of 2018. The sampling technique used non-probability methods with the slovin formula, a sample of 100 respondents. This study uses primary data, namely questionnaires. This study uses a quantitative method with multiple regression analysis model with smartPLS application. The results will show a positive or negative effect on taxpayer awareness and tax sanctions on individual taxpayer compliance with risk preference as a moderating variable.
Co-Authors Adelina Suryati Alytha Pratiwi Deden Tarmidi Elok Kurniawati Hakim, Dedi Budiman Herry Suhardiyanto Ikhyandini Garindia Atristyanti Jayanto, Imam Junianto, Pilifus Pratiwi Nila Sari Putri Renalita Sutra Tanjung Rahmi, Noer Ria Damayanti Salsabila, Salma Shafiq, Muhammad Aqib Sri Anah Susatyo Adhi Pramono, Susatyo Adhi SUTRISNO Sutrisno, Sutrisno SYAMSURI Syamsuri Syamsuri Tony Irawan Wahyu Anggraini Wahyu Anggraini, Wahyu Wanof, M. Indre