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All Journal Jurnal Reviu Akuntansi dan Keuangan Media Riset Akuntansi Jurnal Bisnis dan Manajemen Jurnal Akuntansi dan Perpajakan Jurnal Akuntansi Aktual Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Journal of Research on Business and Tourism Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Penelitian Journal of Comprehensive Science Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Return : Study of Management, Economic and Bussines JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Artificial Intelligence and Digital Business Journal of Public and Business Accounting Moneter : Jurnal Keuangan dan Perbankan IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ar Ro'is Mandalika (Armada)
Retna Safriliana
Department Of Accounting, Faculty Of Economics And Business, University Of Merdeka Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences

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ANALISIS PENGARUH PENGETAHUAN INVESTASI, TEKNOLOGI KEUANGAN, EFIKASI KEUANGAN DAN LITERASI KEUANGAN TERHADAP MINAT INVESTASI SAHAM MAHASISWA STUDI PADA MAHASISWA PERGURUAN TINGGI DI KOTA SEMARANG Faizah, Nur Lailatul; Sihwahjoeni, Sihwahjoeni; Safriliana, Retna
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1450

Abstract

This study aims to analyze the effect of investment knowledge, financial technology, financial self-efficacy, and financial literacy on students’ interest in stock investment. Conducted among university students in Semarang City, Indonesia, the research applies a quantitative method using a survey distributed to 100 respondents selected through convenience sampling. The data were analyzed using multiple linear regression. The findings indicate that all four independent variables—investment knowledge, financial technology, financial self-efficacy, and financial literacy—positively influence students’ interest in stock investment. These results highlight that students with better understanding of investment principles, who utilize digital financial platforms, possess confidence in managing personal finances, and demonstrate higher levels of financial literacy are more inclined to invest in stocks. Grounded in the Theory of Planned Behavior, this study emphasizes that internal attitudes and perceived behavioral control significantly affect investment intention. The research contributes to the growing literature on youth investment behavior in emerging markets and offers practical implications for financial educators, policy makers, and fintech developers to foster early investment habits. Enhancing financial knowledge and access to digital tools among students is crucial to promoting a financially literate and investment-savvy generation.Keywords: Investment Knowledge, Financial Technology, Financial Self-Efficacy, Financial Literacy, Students’ interest in stock investment
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING Gustiana, Kharisma Yogi; Safriliana, Retna; Subiyantoro, Edi
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1448

Abstract

This study aims to examine the effect of firm size, leverage, and profitability on tax avoidance, with independent commissioners as a moderating variable in financial sector companies listed on the Indonesia Stock Exchange for the period 2021–2023. The research method used is a quantitative approach with purposive sampling, resulting in 98 companies or 294 observations. Data were analyzed using Moderated Regression Analysis (MRA). The results show that firm size and profitability have a negative effect on tax avoidance, while leverage has a positive effect. Independent commissioners are proven to moderate the effect of firm size and leverage on tax avoidance, but not the effect of profitability. This study contributes to strengthening corporate governance in minimizing tax avoidance practices in the financial sector.Keywords:Tax Avoidance, Firm Size, Leverage, Profitability, Independent Commisioners
Dampak Good Governance Dalam Pengelolaan Keuangan Di Kantor Kepolisian Resort Blitar Setyawan, Bagus; Safriliana, Retna; Zuhroh, Diana
Journal of Comprehensive Science Vol. 2 No. 8 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v2i8.477

Abstract

Good Government Governance merupakan tuntutan yang harus dipenuhi oleh sektor pemerintah. Upaya pemerintah untuk memberikan pelayanan kepada masyarakat di tampilan dalam pencapaian kinerja sebagaimana komitmen yang telah ditetapkan. Melalui perbaikan kinerja, pemerintah dapat melakukan komunikasi dua arah dengan rakyatnya dalam rangka mencari titik temu pemecahan (Ria et al., 2021). Dalam menciptakan Good Governance memerlukan komponen yang mampu mewujudkan tata cara pengelolan keuangan yang baik dalam mewujudkan Good Governance pada birokrasi kepolisian di kawasan Polres Blitar dan yang menjadi fokus dalam penelitian ini mengenai Transparansi, Akuntabilitas, Efektifitas dan Efisiensi dalam pengolaan keuangan untuk mencapai Good Governence di wilayah Kepolisian Resort Polres Blitar. Dalam menciptakan Good Governance maka perlu adanya penelitian mengenai “Dampak Good Governance dalam Pengelolaan Keuangan di Kantor Kepolisian Resort Blitar”. Perumusan masalah dalam penelitian ini yaitu: Bagaimana pengaruh Transparansi, akuntabilitas, efektifitas dan efisiensi secara parsial terhadap pengelolaan keuangan di Polres Blitar? Dan yang menjadi tujuan penelitian ini Untuk menganalisis pengaruh Transparansi, akuntabilitas, Efektifitas dan efesiensi secara parsial terhadap Pengelolaan Keuangan di Polres Blitar. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis linier berganda dan diolah menggunakan software SPSS statistic 25. Dari hasil peneltian menunjukan bahwa variabel transparansi berpengaruh terhadap pengelolaan keuangan, akuntabilitas berpengaruh terhadap pengelolaan keuangan, efektifitas berpengaruh terhadap pengelolaan keuangan, efisiensi berpengaruh terhadap pengelolaan keuangan.
Sosialisasi Perpajakan: Membangun Jembatan antara Kesadaran dan Pengetahuan Pajak Menuju Kepatuhan Pajak Bumi dan Bangunan Ismau, Daymiliana Astrivani; Safriliana, Retna; Parawiyati, Parawiyati
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.01.10

Abstract

Data on the realization of Land and Building Tax revenue in Niukbaun Village has not met the target set by the Regional Revenue Agency Office of Kupang Regency from 2019 to 2022. This research aims to evaluate the role of tax socialization as a moderator of the relationship between tax awareness and knowledge and taxpayer compliance. In this research the author used a research design with a quantitative approach. The location of this research was carried out in Niukbaun Village, West Amarasi District, Kupang Regency, East Nusa Tenggara. Respondents in the research were all people who paid PBB in Niukbaun Village, West Amarasi District, Kupang Regency, totaling 1,373 taxpayers. Data processing uses SPSS. The research results show that the tax socialization variable moderates tax awareness on tax compliance and tax knowledge on tax compliance. The implications of this empirical evidence indicate that the tax socialization program carried out is able to encourage tax compliance so that this program can be implemented continuously.
Pentagon Fraud Analysis of Fraud Financial Statement Actions: The Role of Family Ownership as Moderation Variable Abadi, Rosaria; Safriliana, Retna; Zuhroh, Diana; Chandrarin, Grahita; Duma Sitinjak, Norman
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.2815

Abstract

Financial statements will function optimally if presented with qualitative elements, including easy-to-understand, reliable, comparable, and relevant. In preventing any acts of misrepresentation of financial statements, it is necessary to encourage the ownership of family shares. The research method uses quantitative analysis using the Moderator Regression Analysis (MRA) model. The results of this study indicate that in the first hypothesis, it is suspected that there is an influence of Pressure on financial statements fraud. From the results of the T-test, it is known that the sig value is smaller than 0.05, which is 0.000. The t-count value is greater than the t-table (5.461>1.661). This study concludes that the pressure variable influences fraud. The variable financial statements of Family Ownership cannot strengthen the impact of Competence on fraudulent financial statements, and the variable family ownership cannot enhance the effect of arrogance on fraudulent financial statements.
Determinants of Risk in Indonesian Islamic Banking: An Empirical Investigation Haryanto, Sugeng; Safriliana, Retna; Ridloah, Siti; Ariefudin, Muhammad Umar; Khotimah, Lidia Khusnul
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i1.20758

Abstract

Islamic banking has witnessed significant growth globally, including in Indonesia, with expansions in both fund mobilization and financing activities. This study analyzes the determinants of risk in Indonesian Islamic banks from 2009 to 2022, focusing on the effects of financing-to-deposit ratio (FDR), financing growth, efficiency, company size, capital adequacy ratio (CAR), and third-party fund (DPK), on non-performing financing (NPF). Utilizing unbalanced panel data and multiple linear regression, the research finds that financing growth and efficiency have negligible effects on risk. In contrast, FDR, company size, CAR, and DPK significantly influence it. Higher FDR is linked to increased risk, while larger banks and higher CAR are associated with reduced risk. The results suggest that Islamic banks should balance financing and deposits to manage risk effectively and emphasize the importance of efficient operations and sustainable growth. This research is limited to the internal aspects of banks as determinants of FDR. Future research could examine external factors and alternative risk measures to deepen the understanding of risk in Islamic banking.==============================================================================================================ABSTRAK – Determinan Risiko Perbankan Syariah di Indonesia: Suatu Kajian Empiris. Perbankan syariah mengalami pertumbuhan yang signifikan secara global, termasuk di Indonesia, terutama dalam hal mobilisasi dana dan aktivitas pembiayaan. Studi ini menganalisis faktor-faktor penentu risiko pada perbankan syariah di Indonesia periode 2009 - 2022. Secara spesifik, kajian ini menguji pengaruh FDR, pertumbuhan pembiayaan, efisiensi, ukuran perusahaan, CAR dan DPK terhadap pembiayaan bermasalah. Dengan menggunakan data panel tidak seimbang (unbalance) dan regresi linier berganda, penelitian ini menemukan bahwa pertumbuhan pembiayaan dan efisiensi tidak memiliki pengaruh yang signifikan terhadap risiko. Sebaliknya, FDR, ukuran perusahaan, CAR, dan DPK memberikan pengaruh yang signifikan terhadapnya. FDR berkorelasi positif dengan peningkatan risiko, sementara ukuran perusahaan dan CAR berkorelasi negatif dengan pengurangan risiko. Kajian ini menyarankan agar bank-bank syariah menyeimbangkan antara pembiayaan dengan simpanan sehingga dapat mengelola risiko secara efektif dengan penekanan pada efisiensi operasional dan pertumbuhan berkelanjutan. Penelitian ini dibatasi pada aspek internal bank sebagai determinan FDR. Penelitian selanjutnya dapat mengkaji faktor-faktor eksternal dan ukuran risiko alternatif untuk memperdalam pemahaman tentang risiko dalam perbankan syariah.
Religiusitas Memediasi Pengaruh Love of Money Terhadap Persepsi Etika Tax Evasion Langgeng Prayitno Utomo; Setia Budi Kurniawan; Etty Harya Ningsi; Retna Safriliana; Prihat Assih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8584

Abstract

Lack of ethical awareness and ambitious attitudes of individuals in companies to enrich themselves through tax evasion are the main causes of the high number of tax evasion cases in 2024 which increased reports from law enforcement with 1,469 taxpayers being examined. With religiosity acting as a mediating variable, the purpose of this study was to determine how love of money affects the perception of Tax Evasion ethics. All accounting students who took part in tax briefing in Jombang Regency became the research population. The sample selection technique used was purposive sampling and obtained 168 samples. The SEM-PLS method was used in data analysis. Based on the results of the study, love of money significantly increases a person's perception of Tax Evasion ethics, while religiosity has a negative impact that can be ignored. In addition, love of money effectively mediates the influence between love of money and perception of Tax Evasion ethics.
Co-Authors Abadi, Rosaria Abd. Syakur Ana Sofia Aryati Anorti Ika Wijaya Ariefudin, Muhammad Umar Awaliyah, Novia Bella Ayu, Roro Diajeng Rodiatul Fadilah Diana Zuhroh Diyah Sukanti Cahyaningsih Duma Sitinjak, Norman Edi Subiyantoro Etty Harya Ningsi Etty Harya Ningsi Faizah, Nur Lailatul Grahita Chandrarin Gustiana, Kharisma Yogi Hermawan, Reza Ronny Ismau, Daymiliana Astrivani Khotimah, Lidia Khusnul Langgeng Prayitno Utomo Maria Felsiani Melan Martinus, Peter Maxion Sumtaky mujairimi, mujairimi Nancy Indah Susanti Boreel Nia Arnela Anggraeni Novia Awaliyah Parawiyati Parawiyati Prihat Assih Prihat Assih Purweni Widhianingrum Ramadhan , Yossy Kautsar Setia Budi Kurniawan Setia Budi Kurniawan SETYAWAN, BAGUS Sihwahjoeni, Sihwahjoeni Silvi Asna Prestianawati Siti Muawanah Siti Ridloah Sugeng Haryanto Suprapti Suprapti Utomo, Langgeng Prayitno Wiwik Rahani Wuryan Andayani Yanuarius Sarbunan Yohanes Fahik