Article Per Year (5 Year)
p-Index From 2021 - 2026
4.948
P-Index
This Author published in this journals
All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi EKSPANSI Scientific Journal of Reflection : Economic, Accounting, Management and Business GANEC SWARA Jurnal Ilmiah Edunomika (JIE) Target : Jurnal Manajemen Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Manajemen dan Organisasi Review (MANOR) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Pengabdian dan Inovasi Jurnal Masyarakat Madani Indonesia Jurnal Lentera Pengabdian Indonesian Journal of Innovation Multidisipliner Research Jurnal Cendekia Ilmiah Income : Digital Business Journal
Restu Alpiansah
Universitas Bumigora
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 36 Documents
Search

 1   2   3   4 
Thin Capitalization and Dividend Policy on Tax Avoidance: The Moderating Role of Managerial Ownership: Kapitalisasi Tipis dan Kebijakan Dividen terhadap Penghindaran Pajak: Peran Moderasi Kepemilikan Manajerial Nurlinda Hermini; Restu Alpiansah; Susilo Talidobel; Wira Hendri; Stevany Hanalyna Dethan
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 6 No. 2 (2026): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia (On Progress)
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v6i2.1264

Abstract

The phenomenon of tax avoidance in Indonesia remains a serious challenge, with losses amounting to US$4.86 billion per year. Although tax revenue often meets its estimated targets, Indonesia’s tax-to-GDP ratio is still low compared to several other ASEAN countries. Companies tend to view taxes as a burden to be paid and use legal tax avoidance strategies to reduce payments. This associative quantitative research analyzes the influence of thin capitalization and dividend policy on tax avoidance, with managerial ownership as a moderator. The data used is secondary data obtain from the financial statements and annual reports of 12 non-financial companies consistently listed in the LQ45 index on the Indonesia Stock Exchange for the period 2020-2023. The analysis technique uses panel data regression with the Common Effect Model (CEM), processed thru EViews 12 software. The test results show that thin capitalization and dividend policy do not have a significant effect on tax avoidance. Similarly, managerial ownership was unable to moderate the influence of both thin capitalization and dividend policy on tax avoidance.
Computer Based Financial Administration Management for Public Service Accountability Cantika Beatrice Jami; Elya Prihartini; Baiq Meirda Sabtia; Dwinta Ayu Karwindy; Nadia Lestari; Restu Alpiansah
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 3 (2026): Agustus (In Progress)
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/4a54cs83

Abstract

Effective management of regional financial administration is a fundamental pillar of good governance in local government institutions. The Mataram City Regional Finance Agency (BKD) faces increasing demands for accuracy, accountability, and transparency in handling vast volumes of financial documents. This article documents an internship-based community engagement at BKD Mataram Secretariat from February 5 to March 6, 2026, wherein a Management student from Universitas Bumigora participated directly in administrative and financial data management activities. A participatory observation method was employed, involving hands-on engagement in Accountability Letter (SPJ) management, financial document archiving, SP2D and SPM verification, Coretax data processing using Microsoft Excel, General Cash Book (BKU) reconciliation, and Regional Government Information System (SIPD) data structuring. Results demonstrate that computer-based technology, particularly Microsoft Excel with SUMIF functions, substantially enhanced data processing efficiency and accuracy. Systematic archiving and rigorous document verification proved critical for administrative accountability in the public institution. The engagement contributed meaningfully to BKD’s operational capacity while equipping the intern with practical competencies in public financial management. A final performance score of 90/100 affirmed the quality and impact of the activities conducted.
Computerized Banking Operations and Internal Financial Control Practices Mutia Hawa; Baiq Vilda Resky Aulia; Sari Ratna Kumala Putri Singgih; Aliyah Ardiastri; Siska Febrianty; Restu Alpiansah
Lentera Pengabdian Vol. 4 No. 03 (2026): Juli 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i03.1394

Abstract

Internship programs play an important role in equipping students with practical competencies relevant to professional work environments. This study used a descriptive qualitative case study design based on one month of direct observation and active participation conducted from February 2 to March 2, 2026 by two undergraduate Management Study Program students at Bank Rakyat Indonesia Ampenan Unit, with the teller and administrative sections as the unit of analysis. Data were drawn from daily activity logs, field observation notes, and banking administrative documentation, and were analyzed descriptively to identify recurring control practices. This article aims to describe banking operational activities and analyze how internal financial control systems were implemented to support operational effectiveness during the internship period. The findings show that verifying transaction documents against recorded data at the AATR archive helped ensure consistency between documentation and actual customer transactions, while the storage of loan and collateral documents in designated, code-referenced archives at BRIMEN reflected a safeguarding practice intended to protect sensitive customer records. These findings suggest that routine, entry-level administrative tasks in banking operations embed concrete internal control practices that can serve as practical reference points for strengthening branch-level control environments and for structuring future student internship placements.
Financial Risk Tolerance dan Sikap Keuangan terhadap Keputusan Investasi Deposito dengan Financial Literacy sebagai Variabel Moderasi Alpina Damayanti; Rini Anggriani; Raden Bagus Faizal Irany Sidharta; Restu Alpiansah; Sahdan Saputra
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 7 No. 1 (2026): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v7i1.1524

Abstract

This study aims to analyze the effect of financial risk tolerance and financial attitude on deposit investment decisions with financial literacy as a moderating variable. The research object is Micro, Small, and Medium Enterprises (MSMEs) actors in East Lombok Regency. This study uses a quantitative approach with a survey method through the distribution of questionnaires to MSME actors. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The research results indicate that financial risk tolerance and financial attitude have a positive and significant effect on deposit investment decisions. However, financial literacy is unable to moderate the influence of financial risk tolerance or financial attitude on investment decisions. These findings suggest that in low-risk investment instruments such as deposits, psychological and behavioral factors are more dominant compared to financial knowledge aspects. This study provides a theoretical contribution to the study of behavioral finance by emphasizing that the role of financial literacy is contextual.
Environmental Performance and Good Corporate Governance on Firm Value with Firm Size Moderation Ahdiat Furqan; Sahdan Saputra; Susilo Talidobel; Wira Hendri; Restu Alpiansah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12864

Abstract

Firm value merupakan indikator penting yang mencerminkan persepsi investor terhadap prospek perusahaan. Peningkatan perhatian terhadap praktik keberlanjutan mendorong perusahaan menerapkan environmental performance dan good corporate governance (GCG) untuk meningkatkan nilai perusahaan. Namun, hasil penelitian terdahulu mengenai pengaruh kedua variabel tersebut terhadap firm value masih menunjukkan inkonsistensi sehingga diperlukan penelitian lanjutan dengan mempertimbangkan firm size sebagai variabel moderasi. Penelitian ini bertujuan menganalisis pengaruh environmental performance dan good corporate governance terhadap firm value, serta menguji peran firm size dalam memoderasi hubungan tersebut pada perusahaan subsektor Food & Beverage yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan PROPER Kementerian Lingkungan Hidup dan Kehutanan, serta publikasi Bursa Efek Indonesia. Sampel terdiri atas 28 perusahaan dengan 112 observasi yang dipilih menggunakan purposive sampling. Analisis data dilakukan menggunakan regresi data panel dengan pendekatan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa environmental performance tidak berpengaruh signifikan terhadap firm value, sedangkan good corporate governance berpengaruh positif dan signifikan. Firm size tidak memoderasi pengaruh environmental performance, tetapi mampu memoderasi hubungan good corporate governance terhadap firm value, sehingga tata kelola perusahaan menjadi faktor yang lebih menentukan dalam meningkatkan kepercayaan investor dan nilai perusahaan.
Pengaruh Financial Attitude Dan Fear Of Missing Out (FoMO) Terhadap Financial Management Behavior Dengan Self Control Sebagai Variabel Moderasi Stefanny Regina Aprillia; Wira Hendri; Raden Bagus Faizal Irany Sidharta; Restu Alpiansah; Zahrah Zahrah
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.1956

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial attitude dan Fear of Missing Out (FoMO) terhadap financial management behavior, serta menguji peran self control sebagai variabel moderasi pada Generasi Z di Kota Mataram. Penelitian menggunakan pendekatan kuantitatif dengan jenis asosiatif kausal. Populasi penelitian adalah Generasi Z berdomisili di Kota Mataram yang jumlahnya tidak diketahui secara pasti, dengan sampel sebanyak 96 responden yang ditentukan melalui rumus Lemeshow dan teknik non-probability purposive sampling berdasarkan lima kriteria. Pengumpulan data dilakukan melalui kuesioner skala Likert 1-5 secara daring menggunakan Google Form. Analisis data menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS. Hasil penelitian menunjukkan bahwa financial attitude berpengaruh positif dan signifikan terhadap financial management behavior (β = 0,341; t = 3,872; p = 0,000). Fear of Missing Out (FoMO) juga berpengaruh positif dan signifikan terhadap financial management behavior (β = 0,184; t = 1,982; p = 0,048). Self control tidak terbukti memoderasi pengaruh financial attitude terhadap financial management behavior (β = -0,088; t = 0,135; p = 0,893) maupun pengaruh FoMO terhadap financial management behavior (β = -0,088; t = 1,120; p = 0,263). Nilai R² sebesar 0,611 menunjukkan bahwa financial attitude, FoMO, dan self control mampu menjelaskan 61,1% variasi financial management behavior, sedangkan sisanya dipengaruhi oleh faktor lain. Penelitian ini mendukung Behavioral Finance Theory dan Theory of Planned Behavior bahwa sikap keuangan dan tekanan sosial digital berperan penting dalam membentuk perilaku pengelolaan keuangan Generasi Z, sementara kemampuan pengendalian diri belum terbukti memperkuat maupun memperlemah hubungan tersebut. Generasi Z di Kota Mataram disarankan meningkatkan kesadaran atas sikap keuangan yang positif serta kewaspadaan terhadap tekanan tren digital dalam mengelola keuangan pribadi.
Co-Authors Agus Hermanto Ahdiat Furqan Aliyah Ardiastri Alpina Damayanti Anggriani, Rini Arwin Yafi Rahmatullah Aryan Agus Pratama Ayu Sri Darmayanti, Ni Putu Aza Emiliana, Resta Baihaqi, Wikan Haqqu Baiq Dinna Widiyasti Baiq Meirda Sabtia Baiq Nadia Nirwana Baiq Vilda Resky Aulia Bambang Bambang Bambang Cantika Beatrice Jami Chandra, Hendika Cornelia, Cindy Dave Christian, Jonathan Dewi, Dita Dismalasari Dwiki Widya Karmadi, I Nengah Dwinta Ayu Karwindy Elya Prihartini Febriyanti, Nadhila Fitriani, Nurida FITRIYAH, NUR Hermini, Nurlinda Ika Yuliana Junanda, Indri Amelia Komala, Rina Lewandowski, Mariusz Liem, Nelson LINA SUSANTI M. Chothibul Umam Assa’ady Marshandi Setiawan, Adrian martanti, Lina Mulawarman, Logi Mutia Hawa Nadia Lestari NUR FITRIYAH Nurlinda Hermini Puspita Dewi, Puspita Putri Amalia Wardi Raden Bagus Faizal Irany Sidharta Rini Anggriani Rizal Ramdani Sahroyani, Mira Saputra, Sahdan Sari Ratna Kumala Putri Singgih Sari, Riana Siska Febrianty Stefanny Regina Aprillia Stevany Hanalyna Dethan Susilo Talidobel Widia Febriana, Widia Wira Hendri Yudiaz Attabrani, Egyarda Yuliana, Ika Zahrah Zahrah Zahrah Zalmy, Nola Amelia