Uhti Noer Choliza Safitri
Universitas 17 Agustus 1945 Surabaya

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Pengaruh Diversifikasi Portofolio Terhadap Ketahanan Keuangan Individu Di Masa Krisis Ekonomi : Studi Kasus Pada Investor Ritel Di Surabaya Selama 2019-2024 Ayu Asari; Marcella Aullia Jayadi; Uhti Noer Choliza Safitri; Maria Yovita R.Pandin
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.6116

Abstract

This study aims to analyze the effect of portfolio diversification on individual financial resilience, especially among retail investors in Surabaya, during the 2019-2024 economic crisis period. Portfolio diversification is an investment strategy used to reduce risk through asset allocation in various investment instruments. A quantitative method with a descriptive approach was used in this study, involving 50 student retail investors as samples. Data were collected through questionnaires and analyzed using simple linear regression. The results show that there is a positive and significant relationship between portfolio diversification and financial resilience, with a correlation value (R) of 0.589 and a coefficient of determination (R Square) of 34.7%. This means that portfolio diversification contributes to financial resilience by 34.7%, while the rest is influenced by other variables. The F test shows a significance value of 0.000 <0.05, which means that the alternative hypothesis is accepted, so that portfolio diversification has a significant effect on financial resilience. This research provides insight that diversification is an important strategy for retail investors to maintain their financial stability during times of crisis.
Literatur Riview : Analisis Tax Planning Atas PPh 21 dan Pajak Penghasilan Badan (Tahun 2014, 2018, dan 2022) Dela Wahyu Putri Awanda; Uhti Noer Choliza Safitri; Devina Shava Amalia; M. Taufiq Hidayat
TOMAN: Jurnal Topik Manajemen Vol. 2 No. 1 (2025): TOMAN: Jurnal Topik Manajemen
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/toman.v2i1.181

Abstract

Penelitian ini bertujuan untuk menganalisis tentang penerapan tax planning atas Pph 21 periode tahun 2022. Penulisan artikel ini menggunakan metode deskriptif kualitatif dan kajian pustaka dengan sumber data sekunder yang berasal dari Google Scholar dan media online lainnya. Berdasarkan hasil penelitian terdahulu mengenai penerapan tax planning atas Pph 21 periode tahun 2022 dapat disimpulkan bahwa dari 13 artikel ditemukan hasil yang sangat bervariasi, dengan 3 artikel belum menerapkan perencanaan pajak sesuai ketentuan yang berlaku sehingga tarif PPh badan yang harus dibayarkan menjadi sangat besar, 8 artikel dengan hasil bahwa penerapan tax planning berpengaruh signifikan, dan 2 artikel yang menyatakan bahwa penerapan tax planning tidak berpengaruh signifikan pada Pph 21.