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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kajian Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmiah Akuntansi Manajemen Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI JAZ: Jurnal Akuntansi Unihaz Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Diseminasi : Jurnal Pengabdian kepada Masyarakat Abdimasku : Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Nasional Manajemen Pemasaran dan SDM Management and Accounting Expose Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis ALMUJTAMAE: Jurnal Pengabdian Masyarakat Akuntansi'45 Batara Wisnu : Indonesian Journal of Community Services Accounting Research Unit (ARU JOURNAL) Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Medani : Jurnal Pengabdian Masyarakat Enrichment: Journal of Multidisciplinary Research and Development Majapahit Journal of Islamic Finance dan Management El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Jurnal Akademi Akuntansi Indonesia Padang Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu E-JURNAL AKUNTANSI As-Syirkah: Islamic Economic & Financial Journal Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Putu Sri Arta Jaya Kusuma
Universitas Pendidikan Nasional
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PENGARUH FINANCIAL LITERACY, RISK ASSESMENT, DAN SOCIAL INFLUENCE TERHADAP MAKING DESICION INVESTMENT Ni Putu Dinda Mahaistri; Putu Sri Arta Jaya Kusuma
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.
Leverage, Accounting Conservatism, and Tax Avoidance: The Moderating Role of Sales Growth Capability Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; Putu Sri Arta Jaya Kusuma
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.
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 Ni Komang Lusi Arianti; 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

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.
The Influence of Financial Literacy, Lifestyle, and Financial Inclusion on the Financial Management of Catholic Youth (OMK) of the Diocese of Maumere with Locus of Control as Moderation Patrisius Raymond Wangge; Putu Sri Arta Jaya Kusuma
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 9 (2024): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i9.237

Abstract

This study aims to analyze the influence of financial literacy, lifestyle, and financial inclusion on the financial management of Catholic Young People (OMK) of the Diocese of Maumere, with the locus of control as a moderation variable. Using a quantitative method with an associative approach, data was collected through a questionnaire from 335 OMK respondents spread across 41 parishes in the Diocese of Maumere. The data was analyzed using Smart-PLS version 3. The results showed that financial literacy and financial inclusion had a significant positive effect on financial management, while lifestyle had a significant negative influence. Locus of control has been proven to strengthen the positive influence of financial literacy and financial inclusion, as well as weaken the negative influence of lifestyle on financial management. This study concludes that financial literacy, financial inclusion, and locus of control are important factors that support more optimal financial management among OMK, while consumptive lifestyle is a challenge that needs to be overcome. Practical implications of this study include providing guidance to OMK and pastoral ministers to improve financial management skills, as well as recommendations for policymakers to improve financial literacy and access to financial services for young people.
Co-Authors Anak Agung Ayu Ngurah Sri Rahayu Gorda Anak Agung Ayu Ngurah Tini Rusmini Gorda Ayu Niata Sari, Luh Cahya Kencana, Anak Agung Sri Regina Dewa Ayu Ary Andrika Meranggi dewi, Ida Ayu Kusuma Dharma, I Gede Risky Pranata Dina Aristiya, Ni Made Enha Rahima Rahmi G.A. Desy Arlita Gde Bagus Pradipta Nandana Putu Gde Marco Sucipta Gede Crisna Wijaya Gine Das Prena Gloria Ayu Natalia Sihaloho 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 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 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 Sinta Santika Kadek Srestiyani Ketut Tanti Kustina Komang Ayu Malini Kriswari Komang Sri Diana Indah Komang Sri Widiantari Krisna Bayu, I Gusti Ngurah Agung Laksmi, Kadek Wulandari Lestari, Ni Made Sri Indah Luh Ayu Niata Sari Maha Diva, Anak Agung Ira Maharani, Putu Serly Meilani, I Gusti Ayu Ratih Mewu, Marina Yetrin Sriyati Mini Citra Wati, Mang Mulya Wardani, Ni Komang Tri Adi Ni Komang Lusi Arianti Ni Komang Triana Dewi Ni Made Sri Indah Lestari Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Citra Ratna Dewi Ni Putu Dian Puspana Dewi Ni Putu Dinda Mahaistri Ni Putu Intan Satya Patni Ni Putu Nina Eka Lestari Ni Putu Pradnya Sugiantari Putri Ni Putu Shri Ayu Wulan Devi Ni Putu Sintya Enjelika Ni Putu Wisna Nadya Baby Bellinda Ni Wayan Sinyari Patrisius Raymond Wangge 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 Serly Maharani Putu Wulan Karnia Dewi Rai Mita Rosita Dewi, Kadek Santika, Kadek Sinta Setia Devi, Anak Agung Istri Sinyari, Ni Wayan Sri Fitriani Suciningsih, Luh Mas Prisila Sumantri, I G A N Alit Susila, Fany Swardyani, Winda Theadora, Kadek Wijaya, Gede Crisna Yossa Adi Partama Yuuka Narita Putri, Ni Made