Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Riset Multidisiplin Edukasi
Anis Lestari
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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

Found 2 Documents
Search

 1 
Pengaruh Uang Saku, Literasi Keuangan, dan Love of Money Terhadap Manajemen Keuangan Pribadi Mahasiswa KIP-K Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya Anis Lestari; Susanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.4258

Abstract

Personal financial management is the activity of managing and recording the finances of each individual used in meeting daily or future needs. The purpose of this study was to determine the effect of pocket money, financial literacy, and love of money on the personal financial management of KIP-K students at the Faculty of Economics and Business, Surabaya State University. This type of research is quantitative research. Data collection using questionnaires and tests. The research population used a limited population, namely KIP-K students at the Faculty of Economics and Business, Surabaya State University. The research sample used was purposive sampling. The research sample obtained was 98 students, with a trial of 50 students. The data was processed with the help of IBM SPSS 25 with the research instrument test, classical assumption test, and hypothesis testing.The results showed that 1) There is a significant influence of pocket money on student personal financial management, 2) There is a significant effect of financial literacy on student personal financial management, 3) There is a significant effect of love of money on student personal financial management, and 4) There is a significant effect of pocket money, financial literacy, and love of money on student personal financial management.
Sustainability and Financial Outcomes: The Impact of ROA, ESG, and Firm Size on Tax Avoidance Anis Lestari; Anggita Shita Kusumawati; Aprildawati Sinaga; Izdihar Shada; Rolas Tarida Sianturi
Jurnal Riset Multidisiplin Edukasi Vol. 3 No. 1 (2026): Jurnal Riset Multidisiplin Edukasi (Januari 2026) In Press
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v3i1.1619

Abstract

This study aims to examine the effect of Return on Assets (ROA), Environmental, Social, and Governance (ESG), and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from corporate financial statements and sustainability reports. The sample was selected through purposive sampling, resulting in 216 observations. Multiple linear regression analysis was conducted using Stata software, accompanied by classical assumption tests and hypothesis testing. The results indicate that ROA and ESG have a significant negative effect on tax avoidance, suggesting that firms with higher profitability and stronger sustainability performance tend to exhibit higher tax compliance. Meanwhile, firm size shows a significant positive effect on tax avoidance. Simultaneously, ROA, ESG, and firm size significantly influence tax avoidance. These findings support Legitimacy Theory and provide implications for corporate management and policymakers in promoting corporate tax compliance.
Co-Authors Anggita Shita Kusumawati Aprildawati Sinaga Izdihar Shada Rolas Tarida Sianturi SUSANTI