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Pengaruh Capital Intensity dan Sales Growth terhadap Agresivitas Pajak dengan Profitabilitas sebagai Moderasi: Studi pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia tahun 2021-2024 Putu Nadya Somatariska; I.G.A Desy Arlita; Putu Sri Arta Jaya Kusuma; I Gusti Agung Ayu Pramita Indraswari
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

Tax aggressiveness refers to corporate actions aimed at engineering earnings and reducing tax burdens through aggressive tax avoidance practices, either legally or illegally. This study examines the effect of capital intensity and sales growth on tax aggressiveness with profitability as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during 2021-2024. This research employs a quantitative method using secondary data in the form of corporate financial statements. The sampling technique utilized is purposive sampling, resulting in a sample of 29 companies with 116 observations. The data analysis technique employed is Moderated Regression Analysis (MRA). Based on the analysis conducted, the results indicate that capital intensity and sales growth have a significant negative effect on tax aggressiveness. Profitability strengthens the effect of capital intensity and sales growth on tax aggressiveness.
Pengaruh Inklus Keuangan, Fintech Payment Gateway dan Money Attitude Terhadap Pengelolaan Keuangan Pada Generasi Z Di Kota Denpasar Lusi Arianti, Ni Komang; Arlita, G.A. Desy; Jaya Kusuma, Putu Sri Arta; Ayu Pramita Indraswari, I Gusti Agung
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

The objectives of this study were: 1) to determine the effect of financial inclusion on financial management among Generation Z in Denpasar. 2) to determine the effect of fintech payment gateways on financial management among Generation Z in Denpasar. 3) to determine the effect of money attitudes on financial management among Generation Z in Denpasar. This study used three independent variables: financial inclusion, fintech payment gateways, and money attitudes, with one dependent variable: financial management. This study was conducted in Denpasar. Data collection used a questionnaire. The sample size was 100 respondents, comprising Generation Z in Denpasar, using a saturated sampling method. The data obtained were then processed and analyzed using multiple linear regression analysis.The data analysis found that: 1) financial inclusion has a positive and significant effect on financial management among Generation Z in Denpasar. 2) fintech payment gateways have a positive and significant effect on financial management among Generation Z in Denpasar. 3) money attitudes have a positive and significant effect on financial management among Generation Z in Denpasar.
Leverage, Accounting Conservatism, and Tax Avoidance: The Moderating Role of Sales Growth Capability Budiadnyani, Ni Putu; Aprilyani Dewi, Putu Pande R.; Jaya Kusuma, Putu Sri Arta
Jurnal Kajian Akuntansi Vol 9 No 2 (2025): DECEMBER 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i2.9941

Abstract

The majority of a nation's fiscal revenue comes from taxes, and both the academic and practical communities are paying close attention to tax evasion tactics. Nonetheless, a company's profitability and cash flows can be greatly impacted by tax charges in its accounting, which strongly encourages management to use tax evasion techniques. Understanding how these factors interact to influence a firm's financial decisions, especially with regard to tax tactics, requires analyzing the link between leverage, accounting conservatism, and tax avoidance with sales growth capability as a moderating variable. The study was conducted on all Food and Beverage Subsector Companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022 using the IDX's official website. Purposive sampling was used to determine the study's sample. The statistical program SPSS for Windows is used in this study to analyze data using both Linear Regression and Moderated Regression Analysis (MRA). The findings support earlier studies by indicating that leverage has a favorable and significant impact on tax evasion. The study did discover, however, that tax evasion methods are not directly and significantly impacted by accounting conservatism. The findings show that the impact of leverage on tax evasion can be amplified by sales growth, indicating a compounding effect.
Pinjaman Online Sebagai Ancaman Keamanan Data Pribadi Dan Dampaknya Terhadap Kepercayaan Konsumen I Gusti Ngurah Satya Widiana; Putu Sri Arta Jaya Kusuma
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 5 No. 1 (2026): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v5i1.1575

Abstract

Perkembangan layanan pinjaman online (fintech lending) di Indonesia memberikan kemudahan akses keuangan bagi masyarakat, namun di sisi lain memunculkan risiko serius terkait keamanan dan perlindungan data pribadi konsumen. Maraknya kasus kebocoran dan penyalahgunaan data pribadi menimbulkan kekhawatiran yang berpotensi menurunkan kepercayaan konsumen terhadap layanan pinjaman online. Penelitian ini bertujuan untuk menganalisis pengaruh kebocoran data pribadi, penyalahgunaan data, dan transparansi kebijakan privasi terhadap kepercayaan konsumen, serta menguji peran faktor demografi sebagai variabel moderasi dalam hubungan tersebut. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan pengumpulan data melalui kuesioner kepada pengguna layanan pinjaman online. Data dianalisis menggunakan metode Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa kebocoran data pribadi, penyalahgunaan data, dan transparansi kebijakan privasi berpengaruh positif dan signifikan terhadap kepercayaan konsumen. Faktor demografi juga terbukti berpengaruh langsung terhadap kepercayaan konsumen. Namun demikian, faktor demografi tidak terbukti memoderasi hubungan antara kebocoran data, penyalahgunaan data, maupun transparansi kebijakan privasi terhadap kepercayaan konsumen. Temuan ini mengindikasikan bahwa isu perlindungan data pribadi dan transparansi informasi merupakan faktor fundamental yang memengaruhi kepercayaan konsumen secara universal, tanpa memandang perbedaan karakteristik demografi. Penelitian ini menegaskan pentingnya pengelolaan data yang aman, etis, dan transparan oleh penyedia layanan pinjaman online guna menjaga dan meningkatkan kepercayaan konsumen secara berkelanjutan.
PENGARUH DIGITAL FINANCIAL LITERACY, NORMA SOSIAL, PERCEIVED TRUST, DAN PERCEIVED EASE OF USE TERHADAP MINAT P2P LENDING PADA GENERASI Z DENGAN RISK AVERSION SEBAGAI MODERASI Dewi, Ni Putu Citra Ratna; Kusuma, Putu Sri Arta Jaya
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/cdjpgz80

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Digital Financial Literacy, Norma Sosial, Perceived Trust, dan Perceived Ease of Use terhadap minat Generasi Z dalam menggunakan layanan P2P lending dengan Risk Aversion sebagai variabel moderasi. Penelitian dilakukan di Denpasar dengan responden Generasi Z berusia 18–28 tahun yang aktif menggunakan perangkat digital dan pernah atau memiliki minat terhadap P2P lending. Sampel berjumlah 385 responden yang ditentukan menggunakan rumus Lemeshow. Data primer dikumpulkan melalui kuesioner daring dan dianalisis menggunakan pendekatan kuantitatif dengan metode PLS-SEM. Hasil penelitian menunjukkan bahwa Digital Financial Literacy berpengaruh negatif signifikan terhadap minat P2P lending. Sebaliknya, Norma Sosial, Perceived Trust, dan Perceived Ease of Use berpengaruh positif signifikan, dengan Perceived Ease of Use menjadi faktor paling dominan. Risk Aversion juga berpengaruh positif signifikan terhadap minat P2P lending. Sebagai variabel moderasi, Risk Aversion memperkuat pengaruh Digital Financial Literacy namun memperlemah pengaruh Norma Sosial terhadap minat P2P lending, serta tidak memoderasi hubungan Perceived Trust dan Perceived Ease of Use. Temuan ini menunjukkan bahwa minat Generasi Z terhadap P2P lending dipengaruhi oleh faktor psikologis, perseptual, dan kemampuan individu dalam mengelola risiko.
PENGARUH FINANCIAL LITERACY, RISK ASSESMENT, DAN SOCIAL INFLUENCE TERHADAP MAKING DESICION INVESTMENT Mahaistri, Ni Putu Dinda; Kusuma, Putu Sri Arta Jaya
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/q2x0xc13

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial literacy, risk assessment, social influence, financial technology, dan investment experience terhadap keputusan investasi (investment decision making) dengan behavioral finance sebagai variabel moderasi pada Generasi Z di Kota Denpasar. Berdasarkan hasil analisis data dan pembahasan, penelitian ini menunjukkan bahwa financial literacy berpengaruh positif terhadap keputusan investasi, di mana pemahaman yang baik mengenai konsep keuangan dan pengelolaan anggaran mendorong pengambilan keputusan investasi yang lebih rasional. Risk assessment juga terbukti berpengaruh positif, karena kemampuan mengidentifikasi dan memitigasi risiko meningkatkan ketepatan dalam pemilihan instrumen investasi. Selain itu, social influence memberikan pengaruh signifikan melalui peran lingkungan sosial dan tokoh publik dalam mendorong minat dan tindakan investasi Generasi Z. Financial technology turut berperan positif dengan mempermudah akses, meningkatkan keamanan transaksi, dan mendorong partisipasi aktif investor muda di pasar modal. Investment experience juga berpengaruh positif, karena pengalaman investasi sebelumnya memperkuat kemampuan analisis dan penentuan strategi investasi. Behavioral finance berperan sebagai variabel moderasi, di mana faktor psikologis seperti overconfidence dan loss aversion dapat memperkuat atau melemahkan hubungan antara variabel independen dan keputusan investasi, tergantung pada tingkat pengendalian bias perilaku tersebut. Penelitian ini menegaskan pentingnya integrasi aspek kognitif, teknologi, sosial, dan psikologis dalam memahami perilaku investasi Generasi Z.
Pengaruh Inklusi Keuangan, Persepsi Risiko, dan Love of Money terhadap Minat Investasi pada Generasi Z dengan Kemajuan Teknologi sebagai Variabel Moderasi Maharani, Putu Serly; Kusuma, Putu Sri Arta Jaya
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2321

Abstract

This study aims to identify the elements that influence Generation Z's investment interest in Bali. The main objective is to assess the influence of financial inclusion, risk perception, and love of money on Generation Z's investment interest, with technological advancement serving as a moderating variable. Using a quantitative research approach, this study employed purposive sampling and sample size determination based on the Lemeshow formula, resulting in a total of 326 respondents. Primary data were collected through online questionnaires distributed via Google Forms on social media platforms, and the data were analyzed using SEM-PLS. The findings indicate that financial inclusion has a significant positive influence on Generation Z's investment interest. Similarly, risk perception also explains a significant positive correlation with investment interest among this generation of Z. In addition, love of money is proven to have a significant positive effect on their investment interest. However, it should be noted that technological advancement significantly reduces the impact of financial inclusion on Generation Z's investment interest. Conversely, technological advancement does not significantly increase the relationship between risk perception and investment interest, but significantly strengthens the influence of love of money on investment interest in this generation of Z.
Pengaruh Good Corporate Governance Terhadap Profitabilitas pada Perusahaan Sektor Tambang yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Komang Ayu Malini Kriswari; Putu Sri Arta Jaya Kusuma
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6592

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) on the profitability of mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The independent variables in this study include managerial ownership, institutional ownership, independent commissioners, and audit committee size, with firm size as a control variable. The data used is secondary data sourced from the companies' annual financial reports available on the official IDX website. Data analysis was conducted using panel data regression with the Random Effect Model (REM) approach. The results indicate that institutional ownership and audit committee size have a positive and significant effect on company profitability. Meanwhile, managerial ownership, independent commissioners, and firm size do not have a significant effect on profitability. These findings suggest that institutional shareholder involvement and an effective audit committee play a crucial role in improving company profitability. This research is expected to provide insights for mining companies to enhance the implementation of GCG principles and serve as a reference for investors and stakeholders in making sustainable strategic decisions.
Menguak Minat Generasi “Z” di Denpasar Mengadopsi Qris Putu Seli Dianawati; Putu Sri Arta Jaya Kusuma
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6638

Abstract

This study aims to analyze the influence of perceived ease of use, perceived security, perceived benefits, social environment, and trust on the interest of Generation Z in Denpasar City to adopt QR Code Indonesian Standard (QRIS). Additionally, it examines the relationship between interest and the actual use of QRIS. The research is motivated by the significant potential of QRIS as a digital payment system among Generation Z, known as digital natives. The study employs a quantitative approach with a survey method. A sample of 384 respondents was selected using purposive sampling. Data analysis was conducted using structural equation modeling with partial least squares (SEM-PLS). The variables studied include perceived ease of use, security, benefits, social environment, trust, interest, and actual use of QRIS. The results indicate that perceived ease of use, security, benefits, social environment, and trust have a positive and significant effect on the interest in using QRIS. Moreover, interest significantly influences the actual use of QRIS. These findings suggest that ease of use, benefits, and security are the main predictors of QRIS adoption, while trust plays a crucial role in fostering user loyalty.
Edukasi Pemilahan Sampah Organik dan Anorganik Untuk Meningkatkan Kesadaran Lingkungan di Pasar Labha Sari Pradnyani, Anak Agung Istri Sayang Putri; Putu Sri Arta Jaya Kusuma
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v7i2.17214

Abstract

Pengelolaan sampah di pasar tradisional masih menjadi permasalahan lingkungan yang perlu mendapat perhatian, termasuk di Pasar Labha Sari Desa Akah, Kabupaten Klungkung. Rendahnya kesadaran masyarakat dalam memilah sampah organik dan anorganik menyebabkan penumpukan sampah, menurunnya kebersihan lingkungan, serta berpotensi menimbulkan pencemaran. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran lingkungan mengenai pentingnya pemilahan sampah sejak dari sumbernya. Metode pelaksanaan menggunakan pendekatan edukatif dan partisipatif melalui sosialisasi langsung, pembagian brosur, pemasangan poster edukasi, serta praktik pemilahan sampah di lingkungan pasar. Kegiatan dilaksanakan selama tiga minggu pada bulan Oktober 2025. Data dikumpulkan secara kualitatif melalui observasi, wawancara singkat, dan dokumentasi, kemudian dianalisis secara deskriptif kualitatif. Hasil kegiatan menunjukkan peningkatan pemahaman dan perubahan perilaku, yang ditandai dengan mulai diterapkannya pemilahan sampah organik dan anorganik serta meningkatnya kepedulian terhadap kebersihan lingkungan pasar. Kegiatan ini menunjukkan bahwa edukasi lingkungan berbasis komunitas efektif dalam mendorong perilaku peduli lingkungan dan mendukung terwujudnya pasar tradisional yang bersih, sehat, dan berkelanjutan.
Co-Authors Anak Agung Ayu Ngurah Tini Rusmini Gorda Arlita, G.A. Desy Ayu Niata Sari, Luh Ayu Pramita Indraswari, I Gusti Agung Cahya Kencana, Anak Agung Sri Regina Dewa Ayu Ary Andrika Meranggi dewi, Ida Ayu Kusuma Dewi, Ni Putu Citra Ratna Dharma, I Gede Risky Pranata Dina Aristiya, Ni Made Enha Rahima Rahmi Gde Bagus Pradipta Nandana Putu Gde Marco Sucipta Gede Crisna Wijaya Gine Das Prena Gorda, A.A.A. Ngr Sri Rahayu Grahita, Ni Kadek Sandya Gusi Putu Lestara Permana Harika Putri, Made Ayu Chandra Dewi Hariyanto, Alycia Najwa I G A A Pramita Indraswari I G A N Alit Sumantri I G. A. Desy Arlita I Gusti Agung Ayu Pramita Indraswari I Gusti Ngurah Satya Widiana I Kadek Beni Dwi Permana I Ketut Suryanawa I Made Chandra Mandira I Made Chandra Wijaya I.G.A Desy Arlita Ida Bagus Teddy Prianthara Indraswari, I G A A Pramita Indraswari, I Gusti Agung Ayu Pramita Intan Brilian Patricia J. Ana Jagaddhita, I Kadek Ekna Satria Kadek Srestiyani Ketut Tanti Kustina Komang Ayu Malini Kriswari Komang Sri Widiantari Krisna Bayu, I Gusti Ngurah Agung Laksmi, Kadek Wulandari Lestari, Ni Made Sri Indah Lusi Arianti, Ni Komang Maha Diva, Anak Agung Ira Mahaistri, Ni Putu Dinda Maharani, Putu Serly Meilani, I Gusti Ayu Ratih Mewu, Marina Yetrin Sriyati Mini Citra Wati, Mang Mulya Wardani, Ni Komang Tri Adi Ni Komang Triana Dewi Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Dian Puspana Dewi Ni Putu Intan Satya Patni Ni Putu Nina Eka Lestari Ni Putu Shri Ayu Wulan Devi Ni Putu Sintya Enjelika Ni Putu Wisna Nadya Baby Bellinda Pradnyani, Anak Agung Istri Sayang Putri Pramesti Ningsih, Ni Made Widiastuti Prianti, Ni Kadek Ayu Putri Maheswari, Ni Putu Putri Sima, Agung Pramafasya Putri, Komang Asri Widya Putri, Mutiara Sani Putri, Ni Putu Pradnya Sugiantari Putu Ayu Nandita Dewanti Aderia Putri Putu Nadya Somatariska Putu Pande R. Aprilyani Dewi Putu Seli Dianawati Putu Wulan Karnia Dewi Rai Mita Rosita Dewi, Kadek Santika, Kadek Sinta Setia Devi, Anak Agung Istri Sihaloho, Gloria Ayu Natalia Sinyari, Ni Wayan Sri Fitriani Suciningsih, Luh Mas Prisila Sumantri, I G A N Alit Susila, Fany Swardyani, Winda Theadora, Kadek Wangge, Patrisius Raymond Wijaya, Gede Crisna Yossa Adi Partama Yuuka Narita Putri, Ni Made