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All Journal Hasanuddin Economics and Business Review Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Pengabdian kepada Masyarakat Nusantara Sricommerce: Journal of Sriwijaya Community Services Jurnal Akuntansi dan Keuangan (JAK) Journal of Accounting and Digital Finance PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Masyarakat Madani Indonesia
Fitria Fertha Agustina
Program Studi Akuntansi, Universitas Aisyah Pringsewu, Lampung, Indonesia
Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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APAKAH STRUKTUR KEPEMILIKAN MEMPENGARUHI PENGHINDARAN PAJAK? BUKTI EMPIRIS DARI PASAR MODAL INDONESIA Fuadi, Fauzan; Sawirti, Riska Agi; Agustina, Fitria Fertha; Mulyono, Andi; Pratiwi, Ratih Tiyas
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.2053

Abstract

Tax avoidance is an effort by company management to reduce tax payments. This study aims to examine the relationship between ownership structure and tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. Furthermore, this research divides ownership structure into five variables, namely managerial ownership, institutional ownership, family ownership, government ownership, and foreign ownership. The study utilizes secondary data with a purposive sampling approach and selects a total of 300 firm-year observations. Regression analysis is employed to test the research hypotheses. The results of the study indicate that managerial, foreign, and family ownership structures have an impact on tax avoidance Keywords: Tax Avoidance, Ownership Structure, Family Ownership, Managerial Ownership, Foreign Ownership
What drives students’ investment interest in the sharia capital market? Ikhfani, Femas Khairul; Fuadi, Fauzan; Agustina, Fitria Fertha; Mulyono, Andi
Journal of Accounting and Digital Finance Vol. 5 No. 3 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i3.2224

Abstract

This study examines the effects of Sharia financial literacy, minimum capital, social media influencers, and technological advancement on university students’ investment interest in the Sharia capital market in Lampung Province. Using a quantitative approach, primary data were collected through an online questionnaire administered to 100 students from various universities in Lampung Province. The data were analyzed using multiple linear regression. The results show that Sharia financial literacy has a significant effect on students’ investment interest, indicating that greater understanding of Sharia principles and financial instruments increases students’ willingness to invest. Social media influencers also have a significant effect, suggesting that information exposure and persuasion from digital figures help shape investment interest. In contrast, minimum capital and technological advancement do not have a significant effect on students’ investment interest in the Sharia capital market. Overall, these findings highlight the importance of strengthening Sharia financial literacy and leveraging social media–based education to encourage greater student participation in the Sharia capital market.
Sosialisasi Kesejahteraan Psikologis Lansia untuk Hidup yang Lebih Sehat dan Bermakna Wilantika, Rima; Agustina, Fitria Fertha; Hanifah, Raidah; Wigati, Meilia; Syaifussalam, Muhammad Lathief; Fuadi, Fauzan; Sinatria, Naufal
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 1 (2026): Februari
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/qbfmj730

Abstract

Lansia cenderung mengalami berbagai masalah. Misalnya, kondisi fisik yang lemah seperti kemampuan melihat, mendengar, berjalan, dan kondisi kesehatan yang menurun sehingga mereka rentan terhadap penyakit . Situasi ekonomi semakin terancam, terutama jika ada masalah kesehatan, sehingga lansia harus menyesuaikan gaya hidup yang mereka jalani. Lansia juga mengalami beberapa masalah psikologis yang memengaruhi kesejahteraan psikologis mereka di usia lanjut. pengabdian masyarakat di lembaga kesejahteraan sosial Amanah Bunda yaitu sosialisasi kesejahteraan psikologis lansia. Tujuan pengabdian masyarakat ini yaitu memberikan pemahaman tentang kesejahteraan psikologis pada lansia. Hasil evaluasi setelah disampaikan materi kesejahteraan psikologis hasilnya menunjukan bahwa secara keseluruhan lansia di lembaga kesejahteraan sosial Amanah Bunda sudah mengetahui tentang pentingnya kesejahteraan psikologis.
Co-Authors Ardiyansah, Muhammad Ariyanti, Okta Nuria Fuadi, Fauzan Ikhfani, Femas Khairul Lathief Syaifussalam, Muhammad Lestari, Sastri Ayu Mela, Fefti Yulian Muhammad Lathief Syaifussalam Mulyono, Andi Naufal Sinatria Nurlaily, Liafatra Pratiwi, Ratih Tiyas Raidah Hanifah Ratih Tiyas Pratiwi Riska Agi Sawirti Sawirti, Riska Agi Sawitri, Riska Agi Selly Puspita Sari Sunarmi Sunarmi Utami, Tika Putri Wafa Zahiroh, Nadiyah Wigati, Meilia Wilantika, Rima Yolanda, Okta