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Erliana
Universitas Pamulang
Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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PENGARUH SELF CONTROL, GAYA HIDUP CASHLESS DAN BUY NOW PAY LATER TERHADAP PERILAKU PENGELOLAAN KEUANGAN MAHASISWA Siti Nurul Fathimah; Evi Veronika Dewi; Muhammad Ikhsan Febriyanto; Erliana Erliana
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8886

Abstract

Financial management behavior is an important aspect for students in maintaining financial stability amid the rapid development of digital financial technology. This study aims to analyze the effect of self control, cashless lifestyle, and Buy Now Pay Later on the financial management behavior of students at Universitas Pamulang. The study used a quantitative associative approach with purposive sampling involving 100 student respondents. Data were collected through Likert-scale questionnaires and analyzed using SPSS 27 through validity, reliability, classical assumption, simple regression, multiple regression, correlation, determination, t-test, and F-test procedures. The findings indicate that self control has a positive and significant effect on students’ financial management behavior. Cashless lifestyle also contributes positively to financial management behavior, while Buy Now Pay Later influences students’ financial decision-making and consumption behavior. Simultaneously, self control, cashless lifestyle, and Buy Now Pay Later explain 79.6% of the variation in students’ financial management behavior, indicating a strong combined effect. The results imply that improving self control and encouraging wise use of digital payment systems and Buy Now Pay Later services can strengthen students’ financial management behavior and support financial literacy in the digital era.
Influence Ratio Liquidity and Operating Costs Regarding Corporate Income Tax Payable to Registered Industrial Sector Companies In Bei 2021-2025 Lukmanul Hakim; Erliana Erliana; Ghea B Astrid Sunanto
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2994

Abstract

Corporate income tax is one of the main sources of government revenue and is influenced by various corporate financial factors, including liquidity and operating expenses. This study aims to analyze the effect of liquidity ratios and operating expenses on corporate income tax payable in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2025. A quantitative approach was employed using secondary data obtained from the annual financial statements of 21 sample companies, resulting in 105 observations. Data were analyzed using panel data regression with E-Views 12. The results indicate that liquidity ratios do not significantly affect corporate income tax payable, while operating expenses have a significant effect. Simultaneously, liquidity ratios and operating expenses significantly influence corporate income tax payable. These findings suggest that effective operating expense management plays an important role in determining corporate tax obligations and supports more optimal financial decision-making.
Faktor-Faktor Pendorong dan Penghambat Kesiapan Adopsi Praktik Keuangan yang Baik pada UMKM Ria Fransisca Ifa Evendy; Maya Novitasari; Citra Puspa Permata; Binti Shofiatul Jannah; Erliana Erliana; Cepi Juniar Prayoga; Winda Ningsih
Darma Abdi Karya Vol. 5 No. 1 (2026): Darma Abdi Karya: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/darmaabdikarya.v5i1.3040

Abstract

UMKM memegang peranan penting dalam perekonomian Indonesia, tetapi banyak pelaku UMKM masih menghadapi kendala dalam pengelolaan keuangan, terutama penerapan pencatatan keuangan sederhana dan terstruktur. Kegiatan pengabdian masyarakat ini bertujuan mengidentifikasi faktor pendorong dan penghambat kesiapan adopsi praktik pencatatan keuangan pada UMKM melalui workshop literasi keuangan selama satu hari di Balai Paroki Redemptor Mundi, Surabaya, yang diikuti oleh 100 pelaku UMKM. Metode kegiatan meliputi ceramah interaktif, simulasi pencatatan sederhana, diskusi, konsultasi, serta evaluasi lisan dan wawancara singkat pada akhir kegiatan. Hasil evaluasi lisan menunjukkan bahwa sekitar 70% peserta menyatakan bersedia mulai menggunakan pencatatan sederhana, sehingga angka tersebut dipahami sebagai indikator kesiapan atau niat awal, bukan sebagai bukti adopsi pencatatan yang konsisten. Faktor pendorong utama meliputi persepsi manfaat pencatatan, kesederhanaan format, dukungan sosial, self-efficacy, dan pemahaman pemisahan keuangan usaha dan rumah tangga melalui pendekatan mental accounting. Hambatan yang ditemukan meliputi persepsi kompleksitas, kebiasaan mengandalkan ingatan, keterbatasan waktu, norma sosial yang belum mendukung, serta pencampuran keuangan usaha dan rumah tangga. Kontribusi kegiatan ini terletak pada integrasi pendekatan mental accounting, pemanfaatan konteks komunitas keagamaan sebagai ruang dukungan sosial, serta pemetaan faktor psikologis, sosial-budaya, dan praktis yang memengaruhi kesiapan adopsi pencatatan keuangan UMKM. Temuan menunjukkan bahwa intervensi literasi keuangan satu hari dapat mendorong kesiapan adopsi awal, tetapi diperlukan pendampingan lanjutan dan penyederhanaan praktik agar pencatatan keuangan berkembang menjadi kebiasaan yang konsisten dan berkelanjutan
Co-Authors Aas Astriyah Citra Puspa Permata Dwiki Ramadhan Evi Veronika Dewi Febriyanto, Fery Citra Ghea B Astrid Sunanto Ika Rizkiyani Jannah, Binti Shofiatul Linawati Linawati Lukmanul Hakim Mahwiyah Mahwiyah Maya Novitasari Muhammad Faiq Irfansyah Muhammad Ikhsan Febriyanto Mulyer Mananda Setyahadi Mulyer Mananda Setyahadi Prayoga, Cepi Juniar Rahmawati, Titah Ria Fransisca Ifa Evendy Siti Nurul Fathimah Winda Ningsih