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All Journal Jurnal Akuntansi dan Pajak
Andri Soemitra
Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance Social Sciences

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PENGARUH LITERASI KEUANGAN, PENDAPATAN DAN GAYA HIDUP TERHADAP KEPUTUSAN INVESTASI EMAS DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI Irma Chairani Tambunan; Andri Soemitra
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.8073

Abstract

Indonesia has entered the era of globalization where the increase and growth of investment in countries around the world, including Indonesia, has had an impact on the financial behavior of the Indonesian people in meeting their needs. More money over time, let alone using that money to invest. This study aims to examine and analyze the effect of variables, financial literacy, income and lifestyle on gold investment decisions with thecutus of control as a moderating variable at BSI KCP Medan P. Bulan for 2019 – 2021. The population in this study are gold investors at BSI KCP Medan P. Bulan. obtained a sample of 607 investors, then the sample that will meet the characteristics has been made on the slovin formula and the margin of error is set at 10%, so the total sample is 86 investors. The analysis technique used is a measurement model and a structural model. The statistical method used for this research is Structural Equation Modeling (SEM) which is operated through the SmartPLS program. The conclusions of the research results show that: (1) financial literacy has a significant positive effect on gold investment decisions, (2) income has no significant positive effect on gold investment decisions, (3) lifestyle has no significant positive effect on gold investment decisions, (4) locus of control cannot moderate financial literacy, (5) locus of control is able to moderate income, (6) locus of control cannot moderate lifestyle, (7) locus of control has a significant positive effect on gold investment decisions.
EFEKTIVITAS PROGRAM SANTUNAN INSENTIF ANAK DIDIK ( SIADIK) LAZNAS SAHABAT YATIM INDONESIA DI KOTA MEDAN DARI TAHUN 2018-2022 Aufa Khirman Fadhillah; Andri Soemitra; Mustafa Kamal Rokan
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7361

Abstract

Education is a very fundamental right for children. The programs run by LAZNAS Sahabat Yatim Indonesia certainly have their own goals as well as educational programs, one of which is SIADIK which has the goal of providing a little pocket money assistance from what you set aside to help develop their smiles when they can enjoy their school snacks and can get proper and better education. Intensive student compensation (SIADIK) is a program from the Indonesian orphan friend foundation to overcome poverty in studying, and to participate in helping the government in overcoming poverty to create a quality society in various aspects of the field because new generations will emerge who have skills in building a nation. Besides that, the effectiveness of the Intensive Compensation Program for Students (Siadik) Laznas Friends of Indonesian Orphans is needed, especially in the city of Medan. This research is descriptive with a qualitative approach. Descriptive research has characteristics that can reveal or dissect various natural and social phenomena in society specifically. The research results of the Student Incentive Compensation Program (SIADIK) conducted by the National Amil Zakat Institute (LAZNAS) Sahabahat Yatim Indonesia in the city of Medan, namely by searching for children who will receive assistance to schools or to the surrounding environment, requesting data necessary, and distribute funds directly to children who will receive the compensation. The effectiveness of the assistance carried out by LAZNAS Sahabat Yatim Indonesia in the city of Medan can be seen from the satisfaction and use of the money by the children.
Co-Authors Aufa Khirman Fadhillah Irma Chairani Tambunan Mustafa Kamal Rokan