Article Per Year (5 Year)
p-Index From 2021 - 2026
1.066
P-Index
This Author published in this journals
All Journal Jurnal Manajemen & Keuangan Jurnal Pengabdian Masyarakat Jamak ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Journal of Artificial Intelligence and Digital Business Journal of Economics and Management Scienties Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Accounting and Business Education
Baiq Fitri Arianti
Universitas Pamulang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Library & Information Science Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Faktor - Faktor Yang Mempengaruhi Literasi Keuangan : Studi Kasus UMKM Kota Tangerang Selatan Baiq Fitri Arianti; Khoirunnisa Azzahra
Jurnal Manajemen dan Keuangan Vol 9 No 2 (2020): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmk.v9i2.2635

Abstract

Penelitian ini bertujuan dapat memberikan kontribusi bagi bidang manajemen keuangan terutama terkait keberlanjutan usaha dalam hal pengelolaan keuangan usaha melalui peningkatan literasi keuangan yang dapat dilihat dari pendapatan, investasi, perilaku keuangan, tingkat pendidikan dan pengalaman kerja. Jumlah sampel sebanyak 100 pelaku UMKM dengan metode simple random sampling. Sumber data yang digunakan berupa data primer dan data sekunder. Metode analisis data yang di gunakan yaitu regresi berganda dengan SPSS. Ditemukan hasil penelitian bahwa pendapatan, investasi, perilaku keuangan, tingkat pendidikan dan pengalaman kerja secara parsial memiliki pengaruh positif dan signifikan terhadap literasi keuangan. Dan secara simultan pendapatan, investasi, perilaku keuangan, tingkat pendidikan dan pengalaman kerja memiliki pengaruh signifikan terhadap tingkat literasi keuangan. Implikasi dalam penelitian ini adalah dapat memberikan informasi tentang pengelolaan keuangan yang baik sehingga akan membantu masyarakat terutama pelaku UMKM dalam perencanaan keuangan jangka pendek maupun jangka panjang serta memiliki pengetahuan dan wawasan yang lebih luas.
Pengaruh Pengungkapan Sukarela, Penghindaran Pajak dan Corporate Governance terhadap Biaya Hutang Baiq Fitri Arianti
Journal of Economics and Management Scienties Volume 5 No. 1, December 2022
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v5i1.7

Abstract

This research aims to test and provide empirical evidence of the effect of voluntary disclosure, tax avoidance and corporate governance on the cost of debt by consumer goods manufacturing sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017. The population in this study is all sector manufacturing companies goods and consumption listed on the Indonesia Stock Exchange for the period 2013-2017. The sample method used in this study was purposive sampling method with a total of 12 companies in the consumer goods industry sector during 5 years of observation. Data analysis used is multiple linear regressions with the help of SPSS 22.0 software program. The results of this study indicate that voluntary disclosure does not have a significant effect on the cost of debt. Tax avoidance has an effect on the cost of debt and corporate govenance has an effect on debt costs. While simultaneously it also shows that voluntary disclosure, tax avoidance and corpoate governance affect the cost of debt.
PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE DAN BIAYA HUTANG TERHADAP TAX AVOIDANCE Leni Wulansari; Baiq Fitri Arianti
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 3 No. 12 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v3i12.2228

Abstract

This research is based on the action of hotel, tourism and restaurant sub-sector companies in conducting tax avoidance in a legal way. The purpose of this study is to determine the effect of earnings management, good corporate governance, and debt costs on tax avoidance of tourism, hotel and restaurant subsector companies. The population in this study amounted to 48 companies included in the tourism, hotel and restaurant subsector companies during the 2018-2022 period. In this study using a sampling technique, namely purposive sampling and obtained a sample of 25 companies. The analysis method used in this research is panel data regression analysis using eviews software version 12. In this study, the dependent variable is Tax Avoidance (Y) and the independent variables are earnings management (X1), Good Corporate Governance (X2) proxied by Managerial Ownership and Debt Cost (X3). The results stated that earnings management (X1), Good Corporate Governance (X2) which is proxied by Managerial Ownership and Debt Costs (X3) have a simultaneous and significant effect on Tax Avoidance (Y). Partially, Earnings Management has a negative effect on Tax Avoidance (Y), Good Corporate Governance (X2) has no effect on Tax Avoidance (Y), and Debt Costs (X3) have no effect on Tax Avoidance (Y).
Edukasi Literasi Keuangan Tentang Pinjaman Online di Era Gen Z Baiq Fitri Arianti; Tati Rosyati; Anggun Putri Romadhina
JURNAL PENGABDIAN MASYARAKAT JAMAK Vol. 9 No. 1 (2026): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jpmj.v9i1.3983

Abstract

Pelaksanaan kegiatan pengabdian kepada masyarakat di SMA Negeri 1 Gunung Sindur secara empiris terbukti efektif dalam memitigasi risiko finansial digital pada Generasi Z melalui intervensi edukasi terstruktur. Berdasarkan evaluasi pasca-kegiatan, pemahaman kognitif siswa kelas 10 dan kelas 11 mengenai literasi keuangan dan pinjaman online (pinjol), meningkat secara signifikan. Hal ini tercermin dari capaian rata-rata skor kuis sebesar 20 dari 25 poin (80%). Dengan demikian, program sosialisasi ini berhasil menanamkan urgensi penguatan literasi keuangan sejak dini sebagai instrumen preventif agar para siswa mampu menavigasi layanan keuangan digital secara rasional, bertanggung jawab, dan berintegritas demi menjaga reputasi profesional mereka di masa depan (SLIK OJK/BI Checking). Kata kunci: Literasi Keuangan; Pinjaman Online; Gen Z
Analisis Kinerja Keuangan, Financial Distress dan Green Accounting terhadap Agresivitas Pajak Cha Cha Olivia; Baiq Fitri Arianti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11294

Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris mengenai pengaruh kinerja keuangan, financial distress, dan green accounting terhadap agresivitas pajak pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Pendekatan kuantitatif diterapkan dengan memanfaatkan data sekunder yang bersumber dari laporan tahunan dan laporan keberlanjutan perusahaan. Pengambilan sampel penelitian ini menggunakan metode purposive sampling berdasarkan 4 (empat) kriteria yang telah ditetapkan, sehingga menghasilkan 15 perusahaan dengan total 75 unit observasi selama lima tahun periode pengamatan. Analisis data dilakukan melalui regresi data panel menggunakan perangkat lunak Eviews 12, di mana model Random Effect (REM) terpilih sebagai model estimasi terbaik berdasarkan serangkaian Uji Chow, Uji Hausman, dan Uji Lagrange Multiplier. Seluruh uji asumsi klasik yang meliputi uji normalitas, multikolinieritas, heteroskedastisitas, dan autokorelasi telah terpenuhi. Hasil penelitian menunjukkan bahwa secara simultan ketiga variabel independen berpengaruh signifikan terhadap agresivitas pajak dengan nilai probabilitas F sebesar 0,0268. Namun secara parsial, hanya kinerja keuangan yang berpengaruh negatif dan signifikan terhadap agresivitas pajak dengan nilai probabilitas 0,0369, sedangkan financial distress dengan probabilitas 0,7133 dan green accounting dengan probabilitas 0,7622 tidak berpengaruh secara signifikan terhadap agresivitas pajak. Penelitian ini memberikan wawasan dan pengetahuan mengenai agresivitas pajak bagi regulator perpajakan dan manajemen perusahaan.
PENGARUH THIN CAPITALIZATION, KONSERVATISME AKUNTANSI DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK Azahra Ahmadina; Baiq Fitri Arianti
ANALISIS Vol. 16 No. 02 (2026): ANALISIS VOLUME 16 NO. 02 TAHUN 2026
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v16i02.8596

Abstract

This study aims to analyze the influence of thin capitalization, accounting conservatism, and financial distress on tax avoidance in food and beverage industry companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2025. Employing a quantitative associative approach, the research utilizes secondary data obtained from annual financial reports of these companies. A purposive sampling method was used, resulting in 60 balanced panel data observations. Tax avoidance, the dependent variable, is proxied by the Book-Tax Difference (BTD). The independent variables include thin capitalization, proxied by the Debt to Equity Ratio (DER), accounting conservatism using CONACC, and financial distress using the Debt to Asset Ratio (DAR). The panel data regression analysis results, using the Common Effect Model (CEM), indicate that all three independent variables significantly and positively affect tax avoidance, both partially and simultaneously. The model explains 64.84% of the variation in tax avoidance
TUNNELING INCENTIVE SEBAGAI PEMODERASI PENGARUH BEBAN PAJAK TANGGUHAN DAN DEBT COVENANT TERHADAP TRANSFER PRICING Listya Apriyani Lipat Koren; Baiq Fitri Arianti
ANALISIS Vol. 16 No. 02 (2026): ANALISIS VOLUME 16 NO. 02 TAHUN 2026
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v16i02.8641

Abstract

Transfer pricing has become a critical issue among tax practitioners, finance professionals, and academics instructuring related-party transactions. This study aims to examine Tunneling Incentive as a moderator of theeffect of Deferred Tax Expense and Debt Covenant on Transfer Pricing in consumer non-cyclicals companiesfor the 2021-2025 period, with a sample of 13 companies and 65 observations selected through purposivesampling. Using a quantitative approach and Eviews 13 analysis with the Fixed Effect Model (FEM), the resultsindicate that (1) partially, tunneling incentive is unable to moderate the relationship between deferred taxexpense on transfer pricing, (2) it significantly strengthens the effect of debt covenant on transfer pricing, and(3) deferred tax expense, debt covenant, and the moderating variable simultaneously have a significant effecton transfer pricing.
The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance Baiq Fitri Arianti
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 2, March 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v4i2.8271

Abstract

This research aims at providing empirical evidence of the effects of corporate social responsibility (CSR) and institutional ownership on tax avoidance with independent commissioner as the moderator. The study’s population is 66 mining and agricultural companies listed in the Indonesia Stock Exchange from 2013 - 2017. Employing a purposive sampling technique, 10 mining and agricultural companies are taken as the samples out of 50 annual reports from 2013 - 2017 observed. The research employs the Moderated Regression Analysis (MRA) as the data analysis technique. The research results indicate that corporate social responsibility (CSR) variable does not influence tax avoidance and institutional ownership variable influences tax avoidance. Independent commissioner may weaken the effect of corporate social responsibility (CSR) on tax avoidance and strengthen the effect of institutional ownership on tax avoidance. The implication of this research is to examine the importance of tax payment and expectedly increase the community’s awareness, especially related parties, of the obligation to pay their taxes appropriately and, with the research’s results, the public is expected to be aware of the importance of paying taxes, especially large companies, so as not to take tax avoidance measures for Indonesia’s improved and stable economy.
Co-Authors Anggun Putri Romadhina Azahra Ahmadina Cha Cha Olivia Khoirunnisa Azzahra Leni Wulansari Listya Apriyani Lipat Koren Tati Rosyati