Pengaruh pendapatan, pengalaman keuangan dan pengetahuan keuangan terhadap perilaku keuangan keluarga  di kota Madiun

This study aims to examine the effect of income, financial experience and financial knowledge on financial behavior. The sampling method used in this study was purposive sampling and convenience sampling. The sample in this study were family’s who had lived at least a year in Madiun and had jobs. There were 162 respondents taken using a questionnaire through the survey method. This study uses Multiple Regression Analysis as a data analysis technique. The results of this study indicate that financial experience and financial knowledge have a significant positive effect on financial behavior. There is differences in financial behavior based on income level, the higher the income, the better financial behavior.

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IS BEHAVIOR FINANCE AFFECTED BY INCOME, LEARNING FINANCE AND LIFESTYLE?

The EUrASEANs: journal on global socio-economic dynamics ◽

10.35678/2539-5645.4(29).2021.29-40 ◽

2021 ◽

pp. 29-40

Author(s):

Aulia Rahman ◽

Asep Risman

Keyword(s):

Data Analysis ◽

Data Collection ◽

Financial Literacy ◽

Financial Behavior ◽

Primary Data ◽

Significant Positive Effect ◽

Analysis Technique ◽

Data Collection Process ◽

Behavior Finance ◽

Positive Effect

The purpose of this study is to determine whether there is a relationship between financial behavior based on income, financial literacy and a personal lifestyle. This study uses primary data through a data collection process by distributing questionnaires online (using Google Forms) among the total of 50 respondents. The data analysis technique used here is SPSS, version 25. The results of this study indicate that there is a significant positive effect between financial literacy variables and financial behavior. Meanwhile, income and lifestyle variables seem to have no influence on financial behavior.

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Pengaruh Penerapan E-Filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Biaya Kepatuhan Sebagai Variabel Moderasi

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i3.158 ◽

2019 ◽

Vol 1 (3) ◽

pp. 1510-1517

Author(s):

M. Ardhy Erwanda ◽

Henri Agustin ◽

Erly Mulyani

Keyword(s):

Regression Analysis ◽

Sampling Method ◽

Primary Data ◽

Significant Positive Effect ◽

Compliance Costs ◽

Analysis Technique ◽

The Cost ◽

Relationship Of ◽

The Relationship ◽

Positive Effect

This study aims to determine the effect of applying e-filing and knowledge of taxation on taxpayer compliance. Compliance costs as moderating variable that moderate relations between application e-filing and knowledge taxation on the taxpayer compliance. The population in this study is taxpayers in Padang city. The number off samples used was 100 respondents with the sampling method using purposive sampling. The data used in this study are primary data. Data collection techniques are done by questionnaire. The data analysis technique used is multiple regression and moderated regression analysis. The results obtained are the application of e-filing has a significant positive effect on taxpayer compliance, knowledge of taxation does not affect taxpayer compliance, compliance costs proved to moderate the relationship between the implementation of e-filing and taxpayer compliance, and the cost of compliance was not proven to moderate the knowledge relationship of taxation with taxpayer compliance

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The Impacts of Tax Examinations, Tax Sanctions and Tax Hostage (Gijzeling) on Taxpayers’ Formal Compliance

Riset ◽

10.35212/riset.v1i2.25 ◽

2019 ◽

Vol 1 (2) ◽

pp. 143-152

Author(s):

Dewi Puspitasari

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Significant Positive Effect ◽

Positive Effects ◽

Positive Effect

The purpose of this study is to determine whether there are impacts of tax audits (X1), tax sanctions (X2), and tax holdings (X3), on formal compliance of taxpayers (Y). The population in this study is the taxpayers registered with KPP Cibitung who live in RW 030 Tambun South. The samples consist of 100 taxpayers using an explanatory sampling method. This type of research is quantitative. The data analysis uses multiple linear regression analysis with SPSS version 25.0 program. Based on data analysis, the results of this study indicate that partially tax audits (X1), tax sanctions (X2), and tax hostage (gijzeling) (X3) have a significant positive effect on taxpayers’ formal compliance (Y). Meanwhile simultaneously tax audits (X1), tax sanctions (X2) and tax hostage (gijzeling) (X3) have significant positive effects on taxpayers’ formal compliance of (Y), with an Adjusted R Square value of 0.444 or 44.4%.

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ANALISIS PENYIMPANGAN DALAM PELAKSANAAN PROSEDUR PEMBERIAN KREDIT DAN PENERAPAN KEBIJAKAN PEMERINTAH TERHADAP PIUTANG TAK TERTAGIH (PADA PT. BPR PRIMA MULIA ANUGRAH CABANG PADANG)

10.31227/osf.io/d93zv ◽

2018 ◽

Author(s):

Tia Yunita Sari ◽

Renil Septiano

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Government Policy ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Government Policies ◽

Significant Positive Effect ◽

Analysis Technique ◽

Positive Effect

The purpose of this study is to empirically test the deviations in the implementation of crediting procedures and the implementation of government policies affect the bad debts. The population in this research is credit customers of PT. BPR Prima Mulia Anugrah Padang Branch with Samples of 63 people using Slovin formula. Required data is obtained through questionnaires. Data analysis technique used is with Multiple Linear Regression Analysis. The result of the research shows that the irregularities in the implementation of crediting procedures has a significant positive effect on bad debts, the implementation of government policy has a significant positive effect on bad debts, the irregularities in the implementation of lending procedures and the implementation of government policies have a significant positive effect simultaneously on bad debts.

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Kesadaran WP, Kualitas Pelayanan, Sanksi Pajak dan Penerapan Tapping Box pada Kepatuhan WP Restoran

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i07.p01 ◽

2020 ◽

Vol 30 (7) ◽

pp. 1620

Author(s):

Putu Nanda Bagus Kresna Yudha ◽

Putu Ery Setiawan

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Service Quality ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Positive Effect ◽

Awareness Service

This study aims to provide empirical evidence about the influence of taxpayer awareness, service quality, tax sanctions and the application of transaction recording devices (tapping boxes) to taxpayer compliance in paying restaurant taxes. This research was conducted on companies that have been registered with the Denpasar City Revenue Agency since 2017. The sample in this study is a restaurant that has been installed with a taping box. The method of determining the sample using a purposive sampling method using the Slovin formula to obtain 31 companies as samples. Data collection using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of hypothesis testing show that the variable of taxpayer awareness, service quality, tax sanctions, and the application of tapping boxes has a positive effect on the compliance of natural taxpayers paying restaurant taxes at the Denpasar City Revenue Agency. Keywords: Awareness of Taxpayers; Service Quality; Tax Sanctions; The Application Of Tapping boxes; Taxpayer Compliance.

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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PERUSAHAAN INDEKS KOMPAS 100

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2020.v09.i02.p13 ◽

2020 ◽

Vol 9 (2) ◽

pp. 658

Author(s):

I Wayan Edi Suliastawan ◽

Ni Ketut Purnawati

Keyword(s):

Regression Analysis ◽

Firm Value ◽

Sampling Method ◽

Dividend Policy ◽

Stock Exchange ◽

Significant Positive Effect ◽

Mining Companies ◽

Company Value ◽

Analysis Technique ◽

Positive Effect

The value of the company can provide maximum shareholder prosperity if the performance is good. one of them can be measured by profitability and other factors that influence company value are dividend policy. The purpose of this study was to determine the effect of profitability on firm value with dividend policy as a moderating variable in the Kompas 100 Index company. This research was conducted in all mining companies incorporated in the Kompas 100 Index on the Indonesia Stock Exchange (IDX). The number of samples, using the purposive sampling method is as many as 17 companies from 100 companies during the 2014-2018 period. The data analysis technique applied in this study is the regression analysis moderation. The results of the analysis produce, profitability has a significant positive effect on firm value. Dividend policy has a significant positive effect on firm value. Dividend policy moderates the effect of profitability on company value in the mining sector of the Kompas 100 Index. Keyword : profitability, dividend policy and company value.

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Pengaruh Penerapan Good Corporate Governance dan Keberadaan Awig-Awig terhadap Kinerja Keuangan Lembaga Perkreditan Desa dengan Budaya Tri Hita Karana sebagai Variabel Moderasi

Jurnal Penelitian dan Pengembangan Sains dan Humaniora ◽

10.23887/jppsh.v4i1.24465 ◽

2020 ◽

Vol 4 (1) ◽

pp. 60

Author(s):

Putu Rima Jayantari ◽

A.A. Ngurah Eddy Supriyadinata Gorda

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Data Analysis ◽

Financial Performance ◽

Sampling Method ◽

T Test ◽

Test Results ◽

Good Corporate Governance ◽

Analysis Technique ◽

Positive Effect

This study aimed to determine the influence of the implementation Good Corporate Governance and the existence of awig - awig on the financial performance of LPD with Tri Hita Karana culture as a moderated variable in the LPD in Mengwi sub-district. This study used a saturated sampling method and the data analysis technique used was Moderated Regression Analysis. T test results show that:1) Good Corporate Governance had a positive effect on Financial Performance; 2) The existence of Awig-awig had a positive effect on financial performance; 3) Tri Hita Karana Culture strengthens the influence of Good Corporate Governance on Financial Performance; 4) Tri Hita Karana's culture strengthens the influence of Awig-awig's Existence on Financial Performance.

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Pengaruh: Financial Attitude, Financial Knowledge Locus Of Control Terhadap Perilaku Manajemen Keuangan

Jurnal Manajerial Dan Kewirausahaan ◽

10.24912/jmk.v3i4.13504 ◽

2021 ◽

Vol 3 (4) ◽

pp. 1087

Author(s):

Laurensia Agustine ◽

Indra Widjaja

Keyword(s):

Data Analysis ◽

Locus Of Control ◽

Financial Management ◽

Structural Equation ◽

Sampling Method ◽

Structural Equation Models ◽

Financial Knowledge ◽

Management Behavior ◽

Analysis Technique ◽

Convenience Sampling

This study aims to analyze the influence of financial attitude, financial knowledge and locus of control on financial management behavior in 212 students of the Faculty of Economics and Business, Tarumanagara University. The sample was selected using convenience sampling method. The data analysis technique was using Structural Equation Models (SEM) with Smart-PLS version 3.3.3. The results of this study reveals that financial attitude and financial knowledge have an influence on financial management behavior, while locus of control have no effect on financial management behavior. Penelitian ini dilakukan untuk mengetahui pengaruh financial attitude, financial knowledge dan locus of control terhadap perilaku manajemen keuangan pada 212 mahasiswa Fakultas Ekonomi dan Bisnis Universitas Tarumanagara. Teknik pemilihan sampel yang digunakan adalah metode convenience sampling. Teknik analisis data menggunakan Structual Equation Models (SEM) dengan program Smart-PLS versi 3.3.3. Hasil penelitian menunjukkan bahwa financial attitude dan financial knowledge berpengaruh terhadap perilaku manajemen keuangan, sedangkan locus of control tidak berpengaruh terhadap perilaku manajemen keuangan.

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PEMBIAYAAN NATURAL CERTAINTY CONTRACT (NCC) DAN PEMBIAYAAN NATURAL UNCERTAINTY CONTRACT (NUC) PADA PROFITABILITAS BANK UMUM SYARIAH

Iqtisad Reconstruction of justice and welfare for Indonesia ◽

10.31942/iq.v5i2.2550 ◽

2018 ◽

Vol 5 (2) ◽

Author(s):

Atieq Amjadallah Alfie ◽

Maftuchatul Khanifah

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Commercial Bank ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Significant Positive Effect ◽

Analysis Method ◽

Purposive Sampling ◽

Positive Effect

Abstrak Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh Pembiayaan Natural Certainty Contract (NCC) dan Pembiayaan Natural Uncertainty Contract (NUC) Terhadap Profitabilitas (ROA). Sampel yang digunakan dalam penelitian ini berjumlah 24 dengan kriteria 6 Bank umum syariah yang sama, selama 4 tahun penelitian. Metode pengambilan sampel dengan menggunakan Purposive Sampling. Adapun metode analisis data yang digunakan adalah uji asumsi klasik, Analisis regresi linier berganda, dan uji t (uji parsial).Hasil dari penelitian ini menunjukan bahwa dari jenis Pembiayaan Natural Certainty Contract (NCC) yaitu variabel pembiayaan Murabahah berpengaruh positif tidak signifikan terhadap profitabilitas (ROA), Pembiayaan Ijarah berpengaruh positif tidak signifikan terhadap profitabilitas (ROA), Pembiayaan Istishna berpengaruh positif tidak signifikan terhadap profitabilitas (ROA) dan jenis Pembiayaan Natural Uncertainty Contract (NUC) yaitu Pembiayaan Mudharabah tidak berpengaruh positif dan tidak signifikan terhadap profitabilitas (ROA), sedangkan pembiayaan Musyarakah berpengaruh positif tidak signifikan terhadap profitabilitas (ROA). Kata Kunci : Profitabilitas (ROA), Murabahah, Ijarah, Istishna, Mudharabah, dan Musyarakah. Abstract This research was conducted with the aim to examine the effect of Financing of Natural Certainty Contracts (NCC) and Financing of Natural Uncertainty Contracts (NUC) on Profitability (ROA). The sample used in this study amounted to 24 with criteria 6 of the same sharia commercial bank, for 4 years of research. Sampling method using Purposive Sampling. The data analysis method used is the classic assumption test, multiple linear regression analysis, and t test (partial test).The results of this study show that from the type of Natural Certainty Contract (NCC) financing, namely Murabahah financing variable, it has a significant positive effect on profitability (ROA), Ijarah Financing has no significant positive effect on profitability (ROA), Istishna Financing has no significant positive effect on profitability ( ROA) and type of Financing Natural Uncertainty Contract (NUC), namely Mudharabah Financing does not have a positive and not significant effect on profitability (ROA), while Musyarakah financing has a positive and not significant effect on profitability (ROA). Keywords: Profitability (ROA), Murabahah, Ijarah, Istishna, Mudharabah, and Musyarakah.

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THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY, AND SERVICE QUALITY TOWARD LOYALTY OF ZAKAT PAYERS

OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah ◽

10.53491/oikonomika.v1i2.71 ◽

2020 ◽

Vol 1 (2) ◽

pp. 51-67

Author(s):

Izhar Allessandria Mardini ◽

Bambang Agus Pramuka ◽

Negina Kencono Putri

Keyword(s):

Regression Analysis ◽

Service Quality ◽

Sampling Method ◽

Sampling Technique ◽

Primary Data ◽

State Revenue ◽

The People ◽

Analysis Technique ◽

Convenience Sampling ◽

Positive Effect

Zakat can become a significant source of state revenue. This can be realized if the people of Islam in Indonesia obedient in paying the zakat. Besides, the zakat institution in charge of managing the zakat must be honest, transparent and accountable in managing the zakat so that can increase the confidence of zakat payers (muzakki). But in reality, until this time there are still found a lack of potential for the payment of zakat in Indonesia. There are several factors that lead to loyalty of zakat payers that will increase zakat collection, such as accountability, transparency, and service quality applied by zakat management organization.This study aims to examine the effect of accountability, transparency, and service quality toward loyalty of zakat payers. This research is a quantitative study with primary data from questionnaires distributed to zakat payers of zakat management organization in Purwokerto. Sampling technique uses a convenience sampling method. There are 100 respondents that fulfilled questionnaires. Data analysis technique used is multiple regression analysis. The results of this study indicate that accountability, transparency, and service quality have a significant and positive effect toward loyalty of zakat payers.

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