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All Journal Fokus Ekonomi eCo-Buss Jurnal Ekonomika Dan Bisnis Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Osmad Muthaher
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE EFFECT OF FINANCIAL LITERACY, FINANCIAL TECHNOLOGY, AND SOCIO DEMOGRAPHIC OF AGE ON ENTREPRENEUR INVESTMENT DECISION MAKING Santosa, R.Ery Wibowo Agung; Khatik, Nur; Muthaher, Osmad
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.138-150

Abstract

The purpose of this research is to investigate the effect of financial literacy level, financial technology and age socio-demographic factors on the investment decision behavior of entrepreneurs. The research respondents were entrepreneurs in Semarang with a sample of 50 people. The sampling technique used in this study is non-probability sampling with a convenience sampling approach. The data were analyzed using the Path Analysis technique. The results of this study indicate that the level of financial literacy and age have a positive effect on the investment decisions of individual entrepreneurs, while financial technology has no significant effect on their decision-making behavior. The practical implication that can be given from the findings of this research is that this study can be used as a basic model for providing information and outreach regarding financial literacy, financial technology and investment decisions by financial institutions and entrepreneurs. Based on the results of statistical data, the financial literacy variable has the greatest influence in determining individual investment decision behavior compared to age socio demographic factors. This explains that a person's knowledge of managing his personal finances is a major factor in determining an investment decision.
Pengaruh Profitabilitas, Likuiditas, Leverage, dan Ukuran Perusahaan Terhadap Tax Avoidance Tami, Mira Aisyah Setianing; Muthaher, Osmad
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2896

Abstract

Penelitian ini bertujuan untuk mengkaji bagaimana penghindaran pajak dipengaruhi oleh leverage, ukuran perusahaan, profitabilitas, dan likuiditas. Perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2021 - 2024 menjadi objek penelitian ini. Purposive sampling diterapkan untuk memilih sampel.  Sampel terdiri dari total 104 perusahaan.  Hasil penelitian ini dianalisis menggunakan perangkat lunak SPSS, dan analisis regresi linier berganda digunakan untuk menganalisis. Hasil penelitian menunjukkan bahwa Profitabilitas dihitung menggunakan Return On Assets (ROA) dan ukuran perusahaan (SIZE) diukur dari logaritma dari total aset memiliki pengaruh negatif dan signifikan kepada CETR, yang menunjukkan jika perusahaan yang menghasilkan keuntungan dan berukuran besar cenderung melakukan tax avoidance. Leverage diukur menggunakan Debt to Equity Ratio (DER) memiliki pengaruh positif dan signifikan kepada CETR, yang berarti bahwa company yang memiliki tingkat leverage tinggi condong tidak melaksanakan tax avoidance. Sementara itu, likuiditas di  ukur menggunakan Current Ratio (CR) tidak berpengaruh signifikan terhadap CETR, sehingga likuiditas tidak berkaitan secara langsung dengan tax avoidance.
Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial, dan Kepemilikan Institusional terhadap Kinerja Keuangan Imaniyyah, Amanatul; Muthaher, Osmad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i5.3551

Abstract

This research is motivated by the importance of financial performance as an indicator of a company's effectiveness in managing resources, especially amidst global and national economic uncertainty. The slowdown in global economic growth and declining purchasing power have impacted the stability of company performance, making strengthening governance crucial. The emerging issue is the role of the Independent Board of Commissioners, Managerial Ownership, and Institutional Ownership in improving the financial performance of primary consumer goods manufacturing companies in Indonesia. The purpose of this study is to analyze the influence of these three factors on financial performance. The study used a quantitative approach with a purposive sampling method. The research sample consisted of 59 companies that met the criteria with a total of 177 observation data for the period 2021–2023. Data were obtained from the annual reports of companies listed on the Indonesia Stock Exchange and analyzed using multiple linear regression using SPSS. The results show that the Independent Board of Commissioners and Institutional Ownership have a significant positive effect on financial performance, while Managerial Ownership has a negative but insignificant effect. These findings underscore the importance of independent parties and institutional investors in strengthening oversight, while high levels of managerial ownership require vigilance to prevent conflicts of interest. This research contributes to the literature on good corporate governance and offers practical implications for companies in improving financial performance amid economic uncertainty.
Pengaruh Literasi Pajak dan Digitalisasi Pajak Terhadap Kepatuhan Calon Wajib Pajak Anisa Nur Setyani; Osmad Muthaher
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1289

Abstract

This study aims to analyze the influence of tax literacy and tax digitalization on the compliance of prospective taxpayers based on thel perceptions of students as prospective taxpayers in the future. This study uses a quantitative method, with active students of the Faculty of Economics UNISSULA as the research population. Sampling used the purposive sampling method and obtained 96 samples. Data collection was carried out by distributing questionnaires online using Google Forms. The analytical method used in this study is the multiple linear regression analysis method conducted using the IBM SPSS 26 application. Where the results of the study indicate that tax literacy has been proven to have a significant effect on the compliance of prospective taxpayers, as well as the variable of tax digitalization, which has also been shown to have a significant influence on the compliance of prospective taxpayers. Suggestions for further research are to involve respondents with more diverse characteristics and to add other variables believed to improve compliance of prospective taxpayers.
Co-Authors Anisa Nur Setyani Imaniyyah, Amanatul Khatik, Nur Santosa, R.Ery Wibowo Agung Tami, Mira Aisyah Setianing