Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Accounting and Finance Management (JAFM)
Sari Dewi, Cynthia
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Consumption Value Dimension of Green Purchase Intention with Green Trust as Mediating Variable Sari Dewi, Cynthia; Annas, Mohammad
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 3 (2022): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i3.1392

Abstract

One of the sectors that pollute the environment is the cosmetics sector. Pay close attention to the packaging and microplastic waste that have been produced. Presently, the cosmetics company Garnier create a Garnier Green Beauty campaign to transform the company and lessen its impact on the environment. Garnier is working to produce cosmetics with more environmentally friendly formulae. By decreasing waste, it will be possible to reduce plastic pollution. This study examines what influences someone to use eco-friendly beauty products and be willing to purchase Garnier products. Quantitative research techniques were used in this investigation. 211 respondents fit the criteria for knowing about Garnier products but had never used them. The results of the study show that the intentions of consumers to make green purchases are significantly influenced by the functional value, social value, and emotional worth of various goods. However, social work has little impact on green trust.
BEHAVIORAL INTENTIONS OF ISLAMIC BANKING STUDENTS: ATTITUDE TOWARD ISLAMIC, SUBJECTIVE NORM, PROFIT LOSS SHARING, PERCEIVED FINANCIAL RISK, KNOWLEDGE OF USURY, AND RELATIONSHIP MARKETING BANK SYARIAH INDONESIA (BSI) Pujiastuti Ramadhani, Novi; Chairunnisa, Indah; Kenanya Steffa, Yokhebed; Sari Dewi, Cynthia
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 7 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i7.2024.2693-2702

Abstract

Perbankan syariah mengalami peningkatan profit akan tetapi dihadapkan oleh rendahnya pemahaman syariah pada masyarakat Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh attitude toward islamic, subjective norm, profit loss sharing, perceived financial risk, knowledge of riba, dan relationship marketing terhadap perilaku adopsi perbankan syariah di Indonesia. Penelitian ini menggunakan data primer dengan menyebar kuesioner secara online kepada mahasiswa universitas islam dengan minimal 100 responden. Analisis data dilakukan untuk mengidentifikasi hubungan antara variabel-variabel tersebut dan perilaku mengadopsi perbankan syariah. Metode analisis yang digunakan dalam penelitian ini adalah multiple linear regression dengan bantuan software SPSS v25 untuk mengidentifikasi hubungan antara variabel-variabel yang diteliti. Analisa data dengan melakukan uji deskriptif pernyataan, uji normalitas data, uji instrumen kualitas data, uji validitas, dan uji reliabilitas. Hasil penelitian ini diharapkan dapat memberikan wawasan bagi perbankan syariah dalam memahami preferensi, keputusan konsumen, dan kebutuhan pelanggan potensial.
Consumption Value Dimension of Green Purchase Intention with Green Trust as Mediating Variable Sari Dewi, Cynthia; Annas, Mohammad
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 3 (2022): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i3.1392

Abstract

One of the sectors that pollute the environment is the cosmetics sector. Pay close attention to the packaging and microplastic waste that have been produced. Presently, the cosmetics company Garnier create a Garnier Green Beauty campaign to transform the company and lessen its impact on the environment. Garnier is working to produce cosmetics with more environmentally friendly formulae. By decreasing waste, it will be possible to reduce plastic pollution. This study examines what influences someone to use eco-friendly beauty products and be willing to purchase Garnier products. Quantitative research techniques were used in this investigation. 211 respondents fit the criteria for knowing about Garnier products but had never used them. The results of the study show that the intentions of consumers to make green purchases are significantly influenced by the functional value, social value, and emotional worth of various goods. However, social work has little impact on green trust.
The Effect of Taxes, Leverage and Bonus Mechanisms on Transfer Pricing Decisions Fadil Ghifari, Farhan; Sari Dewi, Cynthia; Filipi Baresi, Adven; Ezra Hutahuruk, Beryl; Pagar Alam, Hanifah
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2944

Abstract

This study aims to examine the impact of taxes on transfer pricing practices, with leverage and bonus mechanisms included as control variables. Transfer pricing is a strategic issue for multinational companies engaging in transactions with related parties, as it may be used to shift profits and reduce tax burdens. This research employs a quantitative approach using multiple linear regression analysis. The study utilizes secondary data obtained from the annual financial statements of multinational companies listed on the Indonesian Stock Exchange for the period 2020–2024. Data analysis includes descriptive statistics, model feasibility testing using the F-test, hypothesis testing using the t-test, and evaluation of the coefficient of determination. The results indicate that taxes, proxied by Book Tax Difference, have a positive and significant impact on transfer pricing practices, suggesting that a larger gap between accounting profit and taxable profit increases the likelihood of transfer pricing. In contrast, leverage measured by the Debt to Equity Ratio shows a negative but statistically insignificant effect, while bonus mechanisms do not have a significant impact on transfer pricing. Furthermore, the coefficient of determination indicates that the explanatory power of the model is relatively low, implying that transfer pricing decisions are influenced by other factors beyond those examined in this study.
Co-Authors Annas, Mohammad Chairunnisa, Indah Ezra Hutahuruk, Beryl Fadil Ghifari, Farhan Filipi Baresi, Adven Kenanya Steffa, Yokhebed Pagar Alam, Hanifah Pujiastuti Ramadhani, Novi