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Pengaruh Pengetahuan Investasi, Tingkat Financial Literacy dan Faktor Umur Terhadap Keputusan Investasi Emas Pada Pegadaian SoE Paulina Digta Isu; Maria P. L. Muga; Sarlin P. Nawa Pau; Fransina W. Ballo
BAJ: Behavioral Accounting Journal Vol. 5 No. 2 (2022): July-December 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.211

Abstract

This study aims to determine the effect of investment knowledge, level of financial literacy and age factors on individual investment decisions at PT. Pegadaian (Persero) SoE Branch. The Data used in this study were obtained using questionnaires. This study uses a quantitative research approach. The population and sample studied in this study are customers of PT. Pegadaian (Persero) SoE Branch. The sampling method in this study is simple random sampling using Slovin formula that produces 100 respondents. The method used is descriptive statistical analysis technique and using validity testing technique, reliability test, classical assumption test, multiple linear regression and hypothesis test with thehelp of SPSS 25 application. Data collection techniques used using questionnaires, observation and documentation. The results of this study stated that the variables of investment knowledge and the level of financial literacy partially significant effect on individual investment decisions while the variable age factor partially does not affect individual investment decisions.Variables of investment knowledge, level of financial literacy and age factors simultaneously affect individual investment decisions
Analisis Manajemen Risiko pada Pelayanan Satker pada KPPN Kupang Tipe A1 Adha Adha; Minarni A. Dethan; Sarlin P. Nawa Pau
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v3i2.1250

Abstract

Every organization needs risk management to control its risks, including the State Treasury Service Office. Risk control is an important part of management, so that organizational goals are achieved. The purpose of this study is to get an overview of minimizing or mitigating risks in Task Force Services at the Kupang State Treasury Service Office Type A1. The method used is a qualitative method with a descriptive approach. The results of the study based on ISO 31000:2008 show the analysis of risk management in Task Force Services at KPPN Kupang Type A1, namely Minimizing or Mitigating Risks in the Kupang KPPN Task Force Services, Determining the Risk Management Context in the Kupang KPPN Task Force Services, Identifying Risks in the Kupang KPPN Task Force Services, Risk Analysis in the Kupang KPPN Task Force Services, Evaluation of Risk Management in the Kupang KPPN Task Force Services, and Risk Management Management in the Kupang KPPN Task Force Services.
Analisis Faktor-Faktor yang Memengaruhi Auditor Switching : Studi Empiris pada Prusahaan Energi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Herberd Glorianto Wadu; Sarlin P. Nawa Pau; Maria. P. L. Muga
Dharma Ekonomi Vol. 31 No. 1 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i1.177

Abstract

This study aims to analyze the factors that influence auditor switching. The population of this study are energy sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The data used in this study were obtained through internet research (online research) on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. This research uses a quantitative approach. The sample was determined by purposive sampling method. The data analysis used in this research is descriptive statistics and logistic regression. The results of this study indicate that profitability, going concern opinion, company size, and financial distrees have no effect on auditor switching.
PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERATURAN PAJAK, SANKSI PAJAK TERHADAP KEPATUHAN KEWAJIBAN PERPAJAKAN PADA KPP PRATAMA ATAMBUA Kehi, Kresensia Aprinia; Sarlin P. Nawa Pau; Herly M. Oematan
Journal of Innovation Research and Knowledge Vol. 5 No. 3: Agustus 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk melihat pengaruh kesadaran wajib pajak , pemahaman peraturan pajak, dan sanksi pajak terhadap kepatuhan kewajiban perpajakan.Penelitian ini menggunakan data primer dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah wajib pajak yang terdaftar pada KPP Pratama Atambua, dengan jumlah sampel 100 orang yang diambil menggunakan rumus solvin. Teknik analisis data yang digunakan adalah analisis kuantitatif dengan menggunakan uji validitas, uji reliabilitas, analisis regeresi linear berganda, uji asumsi klasik, uji multikolinearitas, uji heterokedastisitas, uji normalitas, uji t, uji F dan uji koefisien determinasi. Hasil penelitian ini menunjukan bahwa kesadaran wajib pajak pemahaman peraturan pajak, dan sanksi pajak berpengaruh terhadap kepatuhan kewajiban perpajakan pada KPP Pratama Atambua.