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All Journal Jurnal Riset Akuntansi (JIMBE) Jurnal Pajak dan Analisis Ekonomi Syariah
Widiya Indah Lestari
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Economics, Econometrics & Finance Other

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Analisis Pengaruh Pajak Penjualan Atas Barang Mewah (PPnBM) Terhadap Daya Beli Konsumen Kendaraan Bermotor Liza Asri; Uzlah Hansel Bahrin Hasibuan; Widiya Indah Lestari
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i3.296

Abstract

The aim of this research is to analyze the effect of sales tax on luxury goods (PPnBM) on consumers purchasing power to buy motorized vehicles. The research method used is a literature study by reviewing literature related to the concept of tax, PPnBM, consumer purchasing power, and the characteristics of motorized vehicles. The research results show that PPnBM has a negative effect on consumer purchasing power because it increases the costs that must be borne when purchasing motorized vehicles. Factors such as income and price influence consumer purchasing power. PPnBM is imposed on certain vehicles according to their categorization and rates, and the calculation uses the tax base. This research concludes that the imposition of PPnBM has an impact on reducing consumers ability to purchase motorized vehicles because it reduces purchasing power. Therefore, it is necessary to evaluate the imposition of PPnBM on consumers.
Implementasi Good Corporate Governance (GCG) pada PT Unilever Indonesia Tbk Widiya Indah Lestari; Elvina Zailanty Harahap; Arif Hidayat Lubis; Ahmad Wahyudi Zein
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 3 No 5 (2026): Februari
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v3i5.894

Abstract

Good Corporate Governance (GCG) merupakan fondasi penting dalam pengelolaan perusahaan terbuka untuk menjamin transparansi, akuntabilitas, serta perlindungan kepentingan pemangku kepentingan. Penelitian ini bertujuan menganalisis penerapan prinsip GCG pada PT Unilever Indonesia Tbk berdasarkan lima dimensi, yaitu transparansi, akuntabilitas, responsibilitas, independensi, dan kewajaran. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus melalui pemanfaatan data sekunder yang bersumber dari laporan tahunan, laporan keberlanjutan, dokumen tata kelola perusahaan, serta literatur relevan periode 2020–2024. Analisis data dilakukan secara deskriptif dengan mengaitkan praktik perusahaan terhadap kerangka teoretis GCG. Hasil penelitian menunjukkan bahwa penerapan GCG di PT Unilever Indonesia Tbk telah berjalan relatif konsisten dan terintegrasi, khususnya pada aspek keterbukaan informasi, kejelasan struktur dan fungsi organ perusahaan, sistem pengendalian internal, serta mekanisme akuntabilitas kinerja manajemen. Penerapan ini berkontribusi positif terhadap kualitas pelaporan keuangan, kepercayaan investor, dan keberlanjutan kinerja perusahaan. Namun, penguatan prinsip independensi dan kewajaran masih perlu ditingkatkan untuk meminimalkan potensi konflik kepentingan. Penelitian ini memberikan kontribusi empiris bagi pengembangan kajian tata kelola perusahaan serta referensi praktis bagi perusahaan publik dalam memperkuat implementasi GCG berkelanjutan.
Analisis Pengaruh Self-reward Lifestyle, Perilaku Shopaholic, dan Fear Of Missing Out (FOMO) terhadap Pola Belanja Konsumtif dan Pengelolaan Keuangan Generasi Z Widiya Indah Lestari; Nur Ahmadi Bi Rahmani; Ahmad Perdana Indra
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3852

Abstract

 The development of digital technology and social media has driven changes in Generation Z's consumption behavior, particularly through self-reward lifestyle, shopaholic behavior, and Fear of Missing Out (FOMO). These three factors have the potential to increase consumptive spending patterns and decrease the quality of financial management. This study aims to analyze the influence of self-reward lifestyle, shopaholic behavior, and FOMO on consumptive spending patterns and financial management of Generation Z. This study uses a quantitative method with a causality approach. The research sample consisted of 152 Generation Z students majoring in Islamic Banking at UIN North Sumatra who were selected using the Slovin formula. Data were collected through a Likert scale questionnaire and analyzed using multiple linear regression with the help of IBM SPSS 26. The results showed that self-reward lifestyle, shopaholic behavior, and FOMO have a positive and significant effect on consumptive spending patterns. In addition, the third variable also has a negative and significant effect on Generation Z's financial management. These findings emphasize the importance of controlling consumptive behavior and increasing financial literacy to create more rational and sustainable financial management.
Co-Authors Ahmad Perdana Indra Ahmad Wahyudi Zein Arif Hidayat Lubis Elvina Zailanty Harahap Liza Asri NUR AHMADI BI RAHMANI Uzlah Hansel Bahrin Hasibuan