Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Economics and Management Research
Nila Oktavia Isnaini
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Implementation of PMK Number 119 of 2024 on Tax Restitution at PT Pelindo Nila Oktavia Isnaini; Dwi Suhartini
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.467

Abstract

This study examines the tax refund mechanism for ship service transactions and evaluates the effectiveness of a recent regulation at PT Pelindo Sub Regional Head Java. Using a qualitative phenomenological approach with in-depth interviews, the research explores the preliminary refund process of tax overpayments and the impact of policy changes in expediting restitution. Findings indicate that PT Pelindo applies an estimate-based payment system, leading to potential overpayments. Service users must submit proof of tax withholding, which is processed through the IBS system. The regulation effectively streamlines restitution by allowing refunds through administrative research rather than in-depth examination, significantly accelerating the process for eligible entities. The study confirms that adaptive tax policies integrated with digital systems enhance efficiency and compliance. While the regulation is highly relevant for expediting restitution in SOEs, challenges remain regarding the technical aspects of withholding documentation.
DIRECT AND INDIRECT IMPACT OF SELF-CONTROL AND FUTURE TIME PERSPECTIVE ON FINANCIAL WELL-BEING Nila Oktavia Isnaini; Dwi Suhartini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.804

Abstract

This study examines the influence of self-control and future time perspective on the financial well-being of students receiving the Indonesia Smart College Card (KIP-K) at Universitas Airlangga, while also analyzing the role of past and present financial behavior as an intervening variable in these relationships. Financial well-being is represented by two aspects, namely current money management stress and expected future financial security. The research employed a quantitative explanatory approach involving 319 KIP-K recipients from the 2023 and 2024 cohorts, with respondents selected using the Slovin formula. Data analysis was conducted through Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of WarpPLS 7.0. The findings reveal that self-control is associated with higher expected future financial security, whereas future time perspective corresponds with lower current money management stress. In addition, both self-control and future time perspective demonstrate positive connections with past and present financial behavior. The mediation analysis further indicates that past and present financial behavior partially accounts for the relationship between self-control and expected future financial security, as well as the relationship between future time perspective and current money management stress. These findings suggest that appropriate financial behavior reinforces the contribution of psychological factors in supporting the financial well-being of KIP-K students.
Co-Authors Dwi Suhartini