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All Journal Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Journal of Innovative and Creativity
Linawati Linawati
Universitas Pamulang
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Peran Fintech terhadap Inklusi Keuangan pada UMKM Tangerang Selatan Marini Marini; Linawati Linawati; Rezi Eka Putra
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 5, No 2 (2020): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v5i2.y2020.p91-104

Abstract

The development of information technology which is supported by the rapid use of the internet has created several fintech that will make it easier for people to get digital financial services. The Financial Services Authority stated that the increase in national financial inclusion could be triggered by one factor, namely increased access to the use of fintech. The purpose of this study aimed to determine the role of fintech on financial inclusion in MSMEs in South Tangerang. The population in this study are MSMEs in South Tangerang with a sample of 487 informants. Researchers used primary data in the form of questionnaires that were distributed online and offline. The convenience sampling method is used in data collection in this type of quantitative research. Linear regression was used as an analytical technique. This study concluded that fintech has a positive effect on financial inclusion by 9%. ABSTRAKPerkembangan teknologi informasi yang didukung dengan pesatnya penggunaan internet memunculkan beberapa fintech yang akan mempermudah masyarakat untuk mendapatkan layanan keuangan secara digital. Otoritas Jasa Keuangan menyatakan bahwa peningkatan inklusi keuangan nasional dapat dipicu oleh salah satu faktor yaitu peningkatan akses dalam penggunaan fintech. Tujuan penelitian ini adalah untuk mengetahui peran fintech terhadap inklusi keuangan pada UMKM se Tangerang Selatan. Populasi dalam penelitian ini adalah pelaku UMKM di wilayah Tangerang Selatan dengan sampel sebanyak 487 informan. Peneliti menggunakan data primer berupa kuesioner yang disebar secara online dan offline. Penelitian ini merupakan jenis penelitian kuantitatif yang menggunakan metode convenience sampling dalam pengumpulan data. Riset ini menggunakan regresi linier untuk menganalisis data. Penelitian ini menghasilkan kesimpulan bahwa fintech memiliki pengaruh yang positif terhadap inklusi keuangan sebesar 9%.
PENGARUH TINGKAT HUTANG, ARUS KAS DAN AKRUAL TERHADAP PERSISTENSI LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan yang Terdaftar di BEI Tahun 2011-2015) Linawati Linawati
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 2 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.867 KB) | DOI: 10.32493/keberlanjutan.v2i2.y2017.p678-703

Abstract

Abstract The purpose of this study was to examine the influence of leverage, cash flow operation and accrual to earning persistene moderated good corporate governance. This study used multiple regression methode. Samples are companies listed on the Jakarta Stock Exchange by taking a sample of 42 Manufacturing Companiesfrom 2011-2015. Sampling is done by using purposive sampling method. Test the above hypothesis used SPSS 21. The result of this research explained that the leverage negative significant affect on earning persistence, cash flow positive significant affect on earning persistence,and accrual has not negative affect onearning persistence.While the test resulted from Multipled Regresion Analysis methode showed that corporate governance is not moderation the effect of leverage, cahsflow, and accrual to earning persistence.                                                                                                                         Keywords: earning persistence, leverage, cash flow, accrual corporate governance
Pengaruh Transfer Pricing , Thin Capitalization, Dan Political Connection Terhadap Tingkat Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Ika Rizkiyani; Erliana Erliana; Linawati Linawati
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.v5i2.2899

Abstract

This study aims to: 1) Examine and analyze the effect of Transfer Pricing on tax aggressiveness, 2) Analyze the effect of Thin Capitalization on tax aggressiveness, 3) Evaluate the effect of Political Connection on tax aggressiveness, and 4) Assess the simultaneous effect of Transfer Pricing , Thin Capitalization, and Political Connection on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research uses a quantitative approach with panel data regression using the Fixed Effect Model (FEM) and purposive sampling technique, with a total of 100 observations from annual financial reports of energy companies. The results show that: 1) Transfer Pricing has a significant effect on tax aggressiveness (p=0.0370), 2) Thin Capitalization also has a significant effect on tax aggressiveness (p=0.0007), 3) Political Connection does not have a significant effect on tax aggressiveness (p=0.4048), and 4) simultaneously, the three independent variables have a significant effect on tax aggressiveness (F-statistic = 15.416 (p=0.0000). The Adjusted R² value of 0.762 indicates that the model is able to explain 76.2% of the variation in tax aggressiveness, indicating a strong explanatory power of the model based on the variables included. Furthermore, the normality test results show that the residuals are normally distributed, as indicated by the Jarque-Bera value of 1.594 with a probability of 0.4506 (> 0.05).
Pengaruh Tarif Pajak Pertambahan Nilai Dan Literasi Pajak Terhadap Perilaku Komsumtif Pada Generasi Z Muhammad Faiq Irfansyah; Linawati Linawati; Erliana Erliana
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.v5i2.3472

Abstract

This study aims to examine the influence of value-added tax rates and tax literacy on consumptive behavior in generation Z. This study uses primary data by distributing questionnaires to 100 students of the Applied Bachelor of Tax Accounting Study Program at Pamulang University. The research sample was determined using the purposive sampling method. The data analysis techniques used were descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis tests, and hypothesis tests assisted by using IBM SPSS statistical 30 software. The results of this study show that (1) the value-added tax rate partially affects the consumptive behavior in the generation of 0.001 with a t calculation of 3.316. (2) Tax literacy has a profound effect on consumptive behavior in generation Z of 0.001 with a t calculation of 6.021. (3) Value-added tax rate and tax literacy simultaneously affect the consumptive behavior of generation Z by 0.001 with an F calculation of 55.438.
Pengaruh Samsat Keliling Dan E-Samsat Terhadap Kualitas Pelayanan Pajak Kendaraan Bermotor: (Studi Kasus Pada Wajib Pajak di Samsat Kota Tangerang) Aas Astriyah; Erliana Erliana; Linawati Linawati
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3574

Abstract

This study aims to: 1) Examine and analyze the effect of Mobile Samsat services on the quality of motor vehicle tax services, 2) Analyze the effect of E-Samsat services on the quality of motor vehicle tax services, and 3) Evaluate the simultaneous effect of Mobile Samsat and E-Samsat services on the quality of motor vehicle tax services in Tangerang City. This research uses a quantitative approach with a survey method. The population consists of motor vehicle taxpayers in Tangerang City, and the sample of 100 respondents is determined using the Lemeshow formula. Data are collected through a structured questionnaire with a Likert scale and analyzed using multiple linear regression with SPSS version 29. The results show that: 1) Mobile Samsat has a positive and significant effect on service quality (p < 0.05), 2) E-Samsat has a positive and significant effect on service quality (p < 0.05), and 3) simultaneously, both independent variables significantly affect service quality (F-statistic p = 0.000). The Adjusted R² value indicates that the model explains a substantial portion of the variation in service quality. These findings suggest that improving the infrastructure of Mobile Samsat and optimizing E-Samsat operations can enhance accessibility, satisfaction, and taxpayer compliance in Tangerang City.
Co-Authors Aas Astriyah Erliana Erliana Ika Rizkiyani Marini Marini Muhammad Faiq Irfansyah Rezi Eka Putra