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INDONESIA
Jurnal Proaksi
Published by Universitas Muhammadiyah Cirebon
ISSN : 2089127X     EISSN : 26859750     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Proaksi Jurnal Proaksi merupakan Jurnal Ekonomi yang diterbitkan oleh Program Studi Akuntansi Universitas Muhammadiyah Cirebon, menerima artikel ilmiah berupa hasil penelitian dan literatur dalam kajian Akuntansi dan Manajemen. Penerbit : Program Studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Cirebon Frekwensi terbitan : 6 bulanan.
Arjuna Subject : -
Articles 13 Documents
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Search results for , issue "Vol. 12 No. 2 (2025): April - Juni 2025" : 13 Documents clear
- The Influence of Locus of Control, Academic Ability, and Financial Attude on Student Financial Management Behavior: Locus of Control, Academic Ability, Financial Attitude, Student's Fiinancial Management Behavior Sisya Citrawati; Sih Mirmaning Damar Endah
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7179

Abstract

Main Purpose – This study aims to examine the factors that influence students' financial management behavior. Some of the research factors included in the study are locus of control, academic ability and financial attitude. Method – The research uses a quantitative approach and the data is processed using statistical analysis methods. The research sample amounted to 80 accounting student respondents in Semarang's A accredited private universities using purposive sampling technique. Main Findings – The results showed that locus of control, academic ability and financial attitude have a significant effect on student financial management behavior. Theory and Practical Implications – This study can provide in-depth knowledge in managing effective finances for accounting students who have a business. The results of the study can also be a reference for educational institutions in improving financial literacy through comprehensive educational programs. Novelty – This research has a novelty by including the academic ability factor as one of the things analyzed in seeing how students who own businesses, especially accounting students, manage their finances.
Z-score Analysis for Financial Stability on Real Estate Companies in the Indonesian Stock Exchange Herry Santoso
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7188

Abstract

Main purpose: This study empirically investigates the influence of Profitability (PRFT), Leverage (LEVG), Liquidity (LIQD), Firm Age (FAGE), Interest Rate (INTR), Firm Value (FVAL), Firm Size (FISZ), and the COVID-19 pandemic (COVD) on the Financial Stability (FSTA) of real estate companies listed on the Indonesia Stock Exchange during the period 2012–2022. Method: The research utilizes secondary data and applies a purposive sampling method to select samples based on predefined criteria, drawing from a population of 83 registered real estate firms. Main Findings: The findings indicate that the independent variables collectively have a significant effect on FSTA. However, the individual significance tests reveal that in Model 1, PRFT and COVD do not significantly impact FSTA, while in Model 2, INTR and COVD show no significant effect on FSTA. Theory and Practical Implication: The study highlights the applicability of the trade-off and pecking order theories in explaining how real estate firms strategically manage profitability, leverage, and liquidity to sustain financial stability. Novelty: This study uniquely examines the interplay between capital structure and financial indicators during the COVID-19 pandemic, providing empirical insights specific to Indonesia’s real estate sector—an area that has received limited scholarly attention.
Pengungkapan Sustainability Report, Corporate Social Responsibility dan Kinerja Perusahaan terhadap Tax Avoidance Santika Mia Grasia; Srikalimah; Puji Rahayu
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7197

Abstract

Main Purpose - The purpose of this discussion is to examine how the disclosure of sustainability reports, corporate social responsibility, and company performance influence tax avoidance. Method - This study utilizes a quantitative approach to explore the interrelationships among the variables under investigation.It relies on secondary data derived from annual reports and sustainability disclosures of mining companies in the mineral sub-sector that are listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2024. Main Findings - This consideration provides a hypothetical commitment by illustrating that sustainability report disclosure, use of corporate social obligations, and corporate implementation are related to the tendency to avoid taxes, although the direction and significance of the relationship may change. Basically, companies are expected to advance the quality and sharpness of support report disclosure and actualize corporate social obligations in real terms, not just as a convention or image-building effort. Novelty - The researcher focuses on filling the research gap that remains limited in the mineral sub- sector, as well as providing a more specific depiction of how sustainability report disclosure, corporate social responsibility, and company performance influence tax avoidance practices, which have not been previously examined.

Page 2 of 2 | Total Record : 13

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