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All Journal Jurnal Ilmiah Edunomika (JIE) International Journal of Business, Law, and Education Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory
Asry, Shofia
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Role of Financial Literacy, Risk Perception, and Investment Experience in Investment Decisions of Millenial and Z Generation in Jabodetabek Asry, Shofia; Paulina, Julinta; Tarigan, Budi Akhmad; Siagian, Ade Onny
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.731

Abstract

This study investigates the roles of financial literacy, risk perception, and investment experience in shaping investment decisions. Utilizing a sample of 500 individuals, we conducted descriptive statistics, reliability and validity testing, structural equation modeling (SEM), and moderation analysis to explore these relationships. The results reveal that higher financial literacy and investment experience are positively associated with better investment decisions, while higher risk perception is negatively associated with investment outcomes. Furthermore, financial literacy moderates the effect of risk perception, and investment experience enhances the positive impact of financial literacy on investment decisions. These findings underscore the importance of financial education and practical experience in fostering informed and strategic investment behavior. The study offers valuable insights for developing targeted educational programs and advisory services to enhance investor competence and confidence.
PENGARUH RETURN ON ASSET (ROA) DAN CURRENT RATIO (CR) TERHADAP HARGA SAHAM PADA PT ASTRA AGRO LESTARI TBK PERIODE 2010 - 2021 Sari, Dewanti; Rosmawati, Wati; Asry, Shofia
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i1.656

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return On Asset (ROA) dan Current Ratio (CR) terhadap Harga Saham pada PT Astra Agro Lestari Tbk Periode 2010 - 2021. Jenis penelitian ini menggunakan pendekatan kuantitatif asosiatif. Sumber data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan tahunan PT Astra Agro Lestari Tbk periode 2010 - 2021. Teknik analisis data pada penelitian ini menggunakan regresi linear berganda, uji t dan uji F untuk memperoleh hasil mengenai pengaruh variabel independen terhadap variabel dependen. Hasil penelitian ini menunjukkan bahwa Return On Asset (ROA) berpengaruh secara parsial terhadap Harga Saham, Current Ratio (CR) tidak berpengaruh secara parsial terhadap Harga Saham, sedangkan Return On Asset (ROA) dan Current Ratio (CR) berpengaruh secara simultan terhadap Harga Saham. Hasil koefisien determinasi (R²) menunjukan bahwa variabel Return On Asset (ROA) dan Current Ratio (CR) memiliki pengaruh sebesar 61,00% terhadap Harga Saham sedangkan sisanya 39,00% dipengaruhi oleh faktor lain.
PENGARUH PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Wijayanti, Indah Oktari; Asry, Shofia; Pian, Suprianus; Jacob, Jufri; Idayati, Farida
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11271

Abstract

Pajak merupakan salah satu aspek yang sangat penting dalam suatu perekonomian Negara, karena sebagian besar dari sumber pemasukan Anggaran Pendapatan dan Belanja Negara (APBN) adalah kontribusi dari hasil penerimaan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas dan capital intensity terhadap tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Hasil penelitian telah menemukan bahwa bahwa rasio profitabilitas berpengaruh tidak berpengaruh terhadap tax avoidance. Sedangkan capital intensity berpengaruh terhadap tax avoidance dalam penelitian ini. Kata Kunci: Rasio Profitabilitas, Capital Intensity, Tax Avoidance
The Advantages and Disadvantages of E-Commerce Tax and Income Tax for the Indonesian Economy and the Welfare of MSMEs in Indonesia Gusneli, Gusneli; Asry, Shofia; Sugiarti, Sri; Mawaddah, Mawaddah; Handa, Adrian
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 3 No. 4 (2025)
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v3i4.1545

Abstract

The rapid growth of the digital economy in Indonesia has shifted the transaction paradigm from conventional to e-commerce platforms , which brings new challenges to the national tax system. This article aims to analyze the advantages and disadvantages of implementing e-commerce taxes and Income Tax (PPh) on Indonesia's economic stability and their impact on the welfare of Micro, Small, and Medium Enterprises (MSMEs). Through a systematic literature review and descriptive analysis, this study found that imposing taxes on the digital sector can create a fair competition ( level playing field ) between online and offline businesses and significantly increase state revenue. However, on the other hand, administrative burdens and the potential for reduced competitiveness are major challenges for MSMEs still in the economic recovery phase. The study concludes that although tax policies are necessary for fiscal sustainability, the government needs to implement progressive tariff policies and simplify the tax bureaucracy to maintain a balance between state revenue targets and the sustainability of MSMEs as the backbone of the national economy.
Co-Authors Ade Onny Siagian Gusneli Gusneli Handa, Adrian Idayati, Farida Jacob, Jufri Mawaddah Mawaddah, Mawaddah Paulina, Julinta Pian, Suprianus Rosmawati, Wati Sari, Dewanti Sri Sugiarti Tarigan, Budi Akhmad Wijayanti, Indah Oktari