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Pengaruh Corporate Governance terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Febrilia Retno Sekar Jati; Syahida Norviana; Lu'lu'ul Jannah
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1437

Abstract

This study aims to examine the effect of corporate governance on tax avoidance. The low tax ratio in Indonesia is factor caused the practice of tax avoidance. Population.in.this study is all healthcare sector companies listed. on the IDX 2018–2022 period. The sample selection results using the purposive sampling method. The data analysis technique using multiple linear regression tests with SPSS 26. The results in this study show that family ownership has a negative significant effect on tax avoidance. Managerial ownership and board of directors has a positive significant effect on tax avoidance. Independent board of commissioners has a negative but not significant effect on tax avoidance. Audit committee and audit quality has a positive but not significant effect on tax avoidance. This study has the implication that family ownership can reduce tax avoidance, because companies with family ownership will maintain the company reputation in the future.
PERILAKU KONSUMTIF GENERASI Z: ANALISIS HEDONISME DI KALANGAN PENERIMA KIP Willa Putri Malinda Buchori; Septiningdyah Arianisari; Lu'lu'ul Jannah; Syahida Norviana
JURNAL STIE SEMARANG Vol 18 No 1 (2026): JURNAL STIE SEMARANG
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v18i1.824

Abstract

This article discusses the consumptive behavior of Generation Z recipients of the Indonesia Smart Card (KIP) with a focus on hedonic analysis and challenges in financial management. This study uses a qualitative approach with in-depth interviews with Generation Z students who are KIP recipients at Yogyakarta State University. Findings indicate variations in financial use and planning, but challenges such as delayed fund disbursement and unexpected expenses hinder their ability to save. KIP recipients struggle to balance hedonism and financial responsibility, with some sacrificing essential needs for hobbies or self-reward, leading to impulsive purchases that often result in regret. Additionally, the social impact of consumerist behavior is evident in the pressure to follow trends, which can lead to bullying and feelings of envy, with many students influenced by the FOMO phenomenon and social media encouraging impulsive spending. This article recommends the need for financial literacy education and social support to help students manage their funds wisely.
Transformasi Digital dalam Manajemen Keuangan UMKM untuk Meningkatkan Daya Saing Muhammad Roy Aziz Haryana; Betanika Nila Nirbita; Syahida Norviana; Lu'lu'ul Jannah; Willa Putri Malinda Buchori
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2026): Mei 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v6i1.5934

Abstract

In reality, there are still MSMEs that are hampered and lack understanding in preparing financial reports, both manually and using the provided applications. The purpose of this community service is to increase MSMEs' understanding of the importance of good and correct financial management, train MSMEs in basic accounting records and preparing financial reports according to SAK EMKM, introduce and train the use of digital financial applications to increase efficiency and transparency, and encourage the adoption of digital technology in MSME financial operations to increase competitiveness. The methods used in this service are providing counseling, education, training (tutorials and exercises), and evaluating activities using questionnaires. Based on the implementation of the community service activities that have been carried out, the conclusion obtained is that in general, this activity has succeeded in having a positive impact, both for participants and for partners (MSMEs), in an effort to realize MSMEs that are more independent and financially prosperous. This activity also supports programs at the Gunungkidul Department of Industry, Cooperatives, SMEs, and Manpower. In addition, the government will also implement a follow-up program with village funds to provide intensive training and mentoring to business actors (MSMEs).