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Pengaruh Persepsi Profitabilitas dan Literasi Keuangan terhadap Keputusan Investasi Saham dengan Persepsi Kebijakan Dividen sebagai Variabel Mediasi M. Sofi Raga Sukmana; Aam Bastaman
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7852

Abstract

The rapid development of the Indonesian capital market has been accompanied by a substantial increase in the number of investors, particularly retail investors with increasingly active trading behavior. However, this growth has not always been followed by rational investment decision-making, as some stock traders tend to focus on short-term price movements rather than corporate fundamental information. This study aims to examine the effects of perceived profitability and financial literacy on stock investment decisions, with perceived dividend policy as a moderating variable. The research focuses on stock traders in South Jakarta who have been actively trading stocks for more than six months. A quantitative approach is employed using primary data collected through questionnaires. Respondents are selected using purposive sampling based on predetermined trading experience criteria. The data are analyzed using moderated regression analysis with statistical software. The study is expected to identify the role of perceived profitability and financial literacy in shaping investment decisions and to determine whether perceived dividend policy strengthens or weakens these relationships. The findings are expected to contribute to financial management literature and support investors in making more rational and informed investment decisions.
Pengaruh Kepatuhan Wajib Pajak, Reformasi Perpajakan, dan Pertumbuhan Ekonomi terhadap Tax Buoyancy dengan Moderasi Digitalisasi Administrasi Perpajakan Dian Haryati; Aam Bastaman
Journal of Management and Social Sciences Vol. 5 No. 4 (2026): November: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i4.2933

Abstract

Tax buoyancy in Indonesia remains volatile, indicating that economic growth has not been fully translated into proportional tax revenue. This study examines the effects of taxpayer compliance, tax reform, economic growth, and tax administration digitalization on Tax buoyancy and evaluates the moderating role of tax administration digitalization. A quantitative approach was employed using annual time-series secondary data for 2002–2024. The data were analyzed using multiple linear regression, Moderated Regression Analysis (MRA), and Heteroskedasticity and Autocorrelation Consistent (HAC) Newey-West Robust Standard Errors with EViews 13. The results show that economic growth has a significant negative effect on tax buoyancy, while taxpayer compliance, tax reform, and tax administration digitalization have no significant direct effects. Tax administration digitalization strengthens the relationship between taxpayer compliance and tax buoyancy, does not moderate the effect of tax reform, and weakens the relationship between economic growth and tax buoyancy. These findings indicate that digitalization should be integrated with stronger taxpayer compliance and effective tax reform to improve tax revenue responsiveness to economic growth.
PENGARUH MANAJEMEN EDUKASI DIGITAL PARENTING DAN WORK-LIFE BALANCE TERHADAP KINERJA KARYAWAN MELALUI PARENTAL BURNOUT SEBAGAI VARIABEL MEDIASI DI KOPERASI MEKARSARI Irawan Adiguna; Aam Bastaman; Wachyu Hari Haji; Aty Herawati
Journal of Social and Economics Research Vol 8 No 2 (2026): JSER, December 2026
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v8i2.1663

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Manajemen Edukasi Digital Parenting dan Work-Life Balance terhadap Kinerja Karyawan melalui Parental Burnout sebagai variabel mediasi di Koperasi Mekarsari. Penelitian menggunakan pendekatan kuantitatif dengan analisis data menggunakan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM) melalui aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa Manajemen Edukasi Digital Parenting dan Work-Life Balance berpengaruh negatif terhadap Parental Burnout. Manajemen Edukasi Digital Parenting tidak berpengaruh terhadap Kinerja Karyawan, sedangkan Work-Life Balance berpengaruh positif terhadap Kinerja Karyawan. Selain itu, Parental Burnout berpengaruh negatif terhadap Kinerja Karyawan. Dalam perannya sebagai variabel mediasi, Parental Burnout terbukti memediasi secara penuh pengaruh Manajemen Edukasi Digital Parenting terhadap Kinerja Karyawan serta memediasi secara parsial pengaruh Work-Life Balance terhadap Kinerja Karyawan. Temuan ini menunjukkan bahwa pengelolaan edukasi digital parenting dan keseimbangan antara kehidupan kerja dan kehidupan pribadi memiliki peran penting dalam mengurangi kelelahan pengasuhan (parental burnout) serta mendukung peningkatan kinerja karyawan.