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PENGELOLAAN KEUANGAN DIGITAL UNTUK PEMULA: CARA CERDAS MENGATUR KEUANGAN DI ERA TEKNOLOGI Fitria, Giawan Nur; Pernamasari, Rieke
An-Nizam Vol 4 No 2 (2025): An Nizam: Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v4i2.11325

Abstract

This program was implemented in Kembangan Utara, West Jakarta, an area characterized by heterogeneity, dense population, and a significant proportion of low-income residents. The primary objective of this initiative was to enhance the skills and digital financial literacy of Micro, Small, and Medium Enterprises (MSMEs), particularly housewives, through training on the use of the Buku Warung application. The main challenges faced by the community included low household income, limited knowledge of financial planning, and minimal access to appropriate technology for business management. The program employed a participatory approach encompassing outreach sessions, hands-on training, application demonstrations, and questionnaire-based evaluations. Implementation was carried out in several stages: participant identification, dissemination of financial management concepts, practical training on the use of the Buku Warung application, and monitoring and evaluation sessions. The activity involved 40 participants and was held at the RPTRA (Child-Friendly Integrated Public Space) Kembangan, West Jakarta. The results indicated that participants were able to understand and apply basic digital financial recording techniques. The evaluation further demonstrated that the program was aligned with community needs and was considered effective in terms of both content and delivery methods. This initiative had a positive impact on improving participants’ digital skills while promoting financial inclusion. To ensure sustainability, it is recommended that the program be followed by intensive mentoring, advanced training, and the provision of supporting facilities to strengthen community business capacity and contribute to local economic development.
Tax Aggresiveness Analyis: The Role of Internal Financial Factors Mulyani, Susi Dwi; Fitria, Giawan Nur; Tarmidi, Deden
Signifikan: Jurnal Ilmu Ekonomi Vol. 13 No. 2 (2024)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v13i2.42506

Abstract

Research Originality: This research may suggest a deeper relationship between internal company factors and tax aggressiveness, which has not been studied explicitly. Many studies examine the influence of external factors, but this study can highlight how a company's internal financial and tax management decisions can influence tax aggressiveness.Research Objectives: This study investigates the influence of several financial factors, such as thin capitalization, financial distress, and earnings management, on tax aggressiveness.Research Methods: This study analyzed 310 data from manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2023.Empirical Results: This study found that the high thin capitalization range can reduce tax aggressiveness. Conversely, earnings management is one tool used by management to reduce tax aggressiveness, while financial distress has no impact on tax aggressiveness.Implications: The study suggests that while certain financial practices influence tax aggressiveness, broader factors such as financial stability, investor relations, and risk management also play a significant role.JEL Classification: M41, H26