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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JUrnal Riset Ilmu Pendidikan JAKBS Journal of Management Accounting, Tax and Production
Fazria, Rizka
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Pengaruh Literasi Keuangan dan Inklusi Keuangan Terhadap Tingkat Tabungan dan Investasi Masyarakat Dalam Sistem Keuangan Nasional Pane, Sanusi Gazali; Harahap, Anggitha Aulia; Daeli, Ikuti; Suganda, Rara Dena; Fazria, Rizka
Journal of Management Accounting, Tax and Production Vol 2, No 2 (2024): September 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v2i2.3333

Abstract

Penelitian ini mengkaji pengaruh literasi keuangan dan inklusi keuangan terhadap tingkat tabungan dan investasi masyarakat dalam sistem keuangan nasional Indonesia. Menggunakan metode studi literatur, penelitian ini menganalisis data dan temuan dari berbagai sumber terpercaya. Hasil menunjukkan bahwa peningkatan literasi dan inklusi keuangan berkorelasi positif dengan pertumbuhan jumlah rekening tabungan dan investor di pasar modal. Teknologi finansial (fintech) berperan sebagai katalisator dalam mempercepat inklusi keuangan, meskipun tantangan seperti kesenjangan digital masih perlu diatasi. Program terintegrasi yang menggabungkan peningkatan literasi dan perluasan akses keuangan terbukti lebih efektif dalam mendorong perilaku finansial positif. Penelitian juga mengungkapkan bahwa peningkatan literasi dan inklusi keuangan berkontribusi positif terhadap stabilitas sistem keuangan nasional, pertumbuhan ekonomi, dan efektivitas kebijakan moneter dan fiskal. Namun, kesenjangan dalam literasi dan inklusi keuangan masih ada, terutama antara daerah perkotaan dan pedesaan serta antar kelompok pendapatan. Penelitian ini menyimpulkan bahwa upaya berkelanjutan dan terintegrasi untuk meningkatkan literasi dan inklusi keuangan harus menjadi prioritas dalam agenda pembangunan ekonomi nasional Indonesia.
The Influence of Liabilities and Equity on Profitability in Islamic Banks Listed on the Indonesia Stock Exchange 2021-2023 Fazria, Rizka; Rahman, Febriani Nur; Septika, Edya Nashwa; Kania, Sherly Indah; Chrisna, Heriyati
Jurnal Riset Ilmu Pendidikan Vol. 4 No. 1 (2024): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v4i1.806

Abstract

This study examines the impact of capital components in the form of liabilities and equity on the ability to generate profits in Islamic-based banks listed on the IDX for the 2021-2023 period. The results of secondary data processing using multiple regression techniques indicate a significant opposite correlation between liabilities and profitability, indicated by a coefficient value of -0.087 at a significance level of 0.000 (below 0.05). On the other hand, equity shows a meaningful unidirectional relationship with profitability, reflected by a coefficient of 1.423 at a significance level of 0.000 (below 0.05). Overall testing through the F test shows that both independent variables have a significant simultaneous effect, evidenced by the calculated F value of 26.129 at a significance of 0.000 (below 0.05). The reliability of the analysis model was confirmed through the fulfillment of all prerequisite tests including normal distribution, free of multicollinearity, heteroscedasticity, and autocorrelation symptoms. The research conclusion underlines the urgency of balancing the capital structure, with recommendations to strengthen the equity side rather than adding liabilities to encourage the improvement of Islamic banks' financial performance.
Penerapan Teori Triangle Dalam Mendeteksi Kecurangan Laporan Keuangan Fazria, Rizka; Lubis, Salsabila Azzahro; Fadilah, Alma Hafsa; Nayma, Salshabilla; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyse the application of Fraud Triangle Theory in detecting financial statement fraud through a literature study of 20 scientific articles published in 2023-2024. The Fraud Triangle Theory developed by Donald R. Cressey highlights three main elements that cause fraud, namely pressure, opportunity, and rationalisation, all of which must be present for fraud to occur. Based on analysis of the selected articles, it was found that pressure, both internal and external, was the main driver of financial statement fraud, with 19 out of 20 articles stating a significant influence. The element of opportunity was also consistently identified as an important factor, where weaknesses in internal control opened up space for financial manipulation. Meanwhile, rationalisation plays a role in morally or ethically justifying fraudulent acts. This study confirms that the three elements of Fraud Triangle Theory significantly influence the occurrence of financial statement fraud and provides recommendations for future fraud detection models to focus more on identifying indicators of pressure, opportunity and rationalisation in the company's internal control system to effectively improve fraud prevention and early detection
Pengaruh Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tax Avoidance Sektor Transpormasi Fazria, Rizka; Lubis, Salsabila Azzahro; Fadilah, Alma Hafsa; Afriliyani, Intan; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of this study is to evaluate the effect of leverage, profitability, and company size on tax prevention in the transformation and logistics industry during the period 2021-2024. Businesses use legal tax planning methods to avoid taxes by not violating tax laws. A quantitative method, comparative causal approach, was used in this study. The study population consisted of 37 businesses, which were taken as a sample of 18 businesses using purposive sampling technique. There were 72 observation data and 5 outlier data were excluded from the population, which resulted in a total of 67 observation data. While the independent variables consist of leverage (DAR), profitability (ROA), and total asset size of the company (Log Natural Assets), the dependent variable for tax avoidance is proxied by the Rate of Cash Effective Tax (CETR). The results show that only business size has a partially negative effect on tax avoidance; leverage (p=0.646) and profitability (p=0.686) have no effect. Three variables have a significant effect on tax prevention simultaneously (F=3.368; p=0.024), with the ability to explain 12.8% of the variation (R2 = 0.128).
IMPLEMENTASI DIGITALISASI AKUNTANSI TERHADAP LAPORAN KEUANGAN UMKM TERAS CUPQU DI KOTA MEDAN Fazria, Rizka; Azzahro Lubis, Salsabila; Fadilah, Alma Hafsa; Nayma, Salshabilla; Sonia S, Abel; Franita, Riska
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 8 (2025): Nusantara : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i8.2025.3428-3434

Abstract

Meskipun UMKM memainkan peran penting dalam pertumbuhan ekonomi Indonesia, mereka masih menghadapi masalah besar dalam pengelolaan laporan keuangan, terutama karena menggunakan sistem manual yang tidak akurat dan tidak terorganisir. Tujuan penelitian ini adalah untuk melihat bagaimana digitalisasi akuntansi diterapkan pada UMKM Teras Cupqu di Kota Medan dan bagaimana hal itu berdampak pada kualitas laporan keuangan. Dengan menggunakan metode survei dan pendekatan kualitatif melalui observasi serta wawancara mendalam, penelitian dilakukan selama dua bulan pada UMKM tersebut. Hasil menunjukkan bahwa digitalisasi transaksi melalui aplikasi BukuKas dapat mempercepat proses penyusunan laporan keuangan seperti neraca, laporan laba rugi, arus kas, dan perubahan modal serta mengurangi kesalahan.  Transformasi digital ini juga mempermudah pembayaran melalui dompet digital seperti QRIS, OVO, dan GoPay. Temuan ini menunjukkan bahwa digitalisasi akuntansi tidak hanya meningkatkan akurasi laporan, tetapi juga membantu manajer UMKM membuat keputusan.  Studi ini dapat bermanfaat bagi UMKM lain yang ingin menggunakan sistem akuntansi berbasis digital.
Co-Authors , Heriyati Chrisna Afriliyani, Intan azzahra, an suci Azzahro Lubis, Salsabila Daeli, Ikuti Fadilah, Alma Hafsa Franita, Riska Harahap, Anggitha Aulia Kania, Sherly Indah Lubis, Salsabila Azzahro Nayma, Salshabilla Pane, Sanusi Gazali Rahman, Febriani Nur Septika, Edya Nashwa Sonia S, Abel Suganda, Rara Dena