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All Journal Journal of Accounting and Investment Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi At-Tadbir : jurnal ilmiah manajemen Jurnal Pengabdian Kepada Masyarakat (Mediteg) Edunomics Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Shafin: Sharia Finance and Accounting Journal International Journal of Research in Vocational Studies (IJRVOCAS) Business and Entrepreneurial Review Jurnal Kebijakan Pembangunan Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Astia Putriana, Astia
POLITEKNIK NEGERI TANAH LAUT
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Journal : Shafin: Sharia Finance and Accounting Journal

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Mental Accounting dan Perilaku Keputusan Investasi: Analisis Perbedaan Berbasis Sosial Kultural Putriana, Astia; M. Riduan Abdillah; Gati Anjaswari
Shafin: Sharia Finance and Accounting Journal Vol. 3 No. 2 (2023)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v3i2.10357

Abstract

The purpose of this study was to analyze the effect of mental accounting on investment decision behavior and to analyze whether are differences in investment decision behavior in socio-cultural as measured by gender and domicile. The population in this study were college students of accounting program class at Politeknik Negeri Tanah Laut. Politeknik Negeri Banjarmasin and Universitas Islam Negeri Antasari Banjarmasin. The samples in this study are 171 college students, using the purposive sampling technique. Data collected by online and offline questionnaires. The gathered data were analyzed using regression analysis and independent sample t-test. The results of this study indicate that mental accounting has a significant effect on investment decision behavior. Meanwhile, there is no difference between men and women in terms of investment decision behavior. Also, there is no difference between urban and rural respondents in terms of investment decision behavior. This research provides insight to pay attention in case of mental accounting for young investors.
Persepsi Etis Penghindaran Pajak: Tinjauan Pengaruh Perilaku Keputusan Investasi dan Love of Money Abdillah, M. Riduan; Putriana, Astia; Hadiani, Yasir
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i2.15267

Abstract

This research aims to find empirical evidence regarding testing the effect of investment decision behavior and love of money on ethical perceptions of tax avoidance in order to answer the challenges of the phenomenon of investment and entrepreneurial education amidst advances in technology and information, especially for the millennial generation who are predominantly from universities. This research focuses on examining financial attitudes/behavior. The rise of investment risk is directly proportional to ethical or non-ethical tax behavior. This research method is a quantitative method. The population of this study were students of the Accounting/Economics Study Program at Universities in South Kalimantan. The sampling technique in this study used a purposive sampling method, obtaining 272 respondents. The research results show that investment decision behavior has no effect on ethical perceptions of tax avoidance. Apart from that, love of money effects the ethical perception of tax avoidance. These empirical findings can be a reference in identifying challenges in order to minimize tax avoidance.
Co-Authors Alfikri, Rahmatullah Anak Agung Istri Sri Wiadnyani Anjaswari, Gati Bandi, Maulida Hirdianti Chairina, Chairina Gati Anjaswari Gati Anjaswari Gati Anjaswari Ghalih, Muhammad Hariadi, Bambang Hayatie, Marliza Noor Hayatie, Marliza Noor Hirdianti Bandi, Maulida Karolina, Karolina Kharisma Nugraha Putra M.Riduan Abdillah Machfiroh, Ines Saraswati Merisa Oktaria Noor Amelia Novita Weningtyas Respati Nurmalina, Radna Rahmi Nadiar Riani Tami Rina Pebriana, Rina Rininda, Bella Puspita Rizky Aldi Setianda Saraswati Machfiroh, Ines Widiya Astuti Alam Sur Yasir Hadiani Yeney Widya Prihatiningtias Yuli Fitriyani Yulika