Articles
<![CDATA[Perilaku Manajemen Keuangan Mahasiswa Kelas Karyawan Di Cikarang ]]>
<![CDATA[Setyawan, Wisnu]]>;
<![CDATA[Wulandari, Siska]]>
<![CDATA[ JURNAL ILMU MANAJEMEN DAN BISNIS Vol 11, No 1 (2020): Jurnal Ilmu Manajemen dan Bisnis. Maret 2020 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jimb.v11i1.20509
<![CDATA[AbstractFor some students, requires them to go to college while working to pay for their studies and living expenses. Financial management behavior has an important role in determining the success of their studies. This study aims to determine the financial management behavior of income-earning students, as well as the influence of financial literacy and financial attitudes on financial management behavior of employee class students in Cikarang. The method in this study is quantitative associative research, research that uses quantitative data, then processed through regression statistical testing in answering research hypotheses.Respondents were 100 faculty of economics students of the Pelita Bangsa University, consisting of 71 female students and 29 male students. The results showed that financial literacy and financial attitudes had a positive effect on financial management behavior of the employee class students in Cikarang, with a contribution of more than 61%.Keywords: employee class; financial attitudes; financial management behavior; financial literacy; student income-earning.AbstrakBagi sebagian mahasiswa mengharuskan mereka kuliah sambil bekerja guna membiayai studi dan kebutuhan hidup. Perilaku manajemen keuangan memiliki peran penting dalam menentukan keberhasilan studi mereka. Penelitian ini bertujuan untuk mengetahui perilaku manajemen keuangan mahasiswa berpenghasilan, serta pengaruhnya literasi keuangan dan sikap keuangan terhadap perilaku manajemen keuangan mahasiswa kelas karyawan di Cikarang. Metode dalam penelitian ini adalah penelitian asosiatif kuantitatif, penelitian yang menggunakan data kuantitatif, lalu diolah melalui pengujian statistik regresi dalam menjawab hipotesis penelitian. Responden adalah 100 mahasiswa kelas karyawan fakultas ekonomi Universitas Pelita Bangsa yang terdiri dari 71 mahasiswa perempuan dan 29 mahasiswa laki-laki. Hasil penelitian menunjukan bahwa literasi keuangan dan sikap keuangan berpengaruh positif terhadap perilaku manajemen keuangan mahasiswa kelas karyawan di cikarang, dengan kontribusi diterminasi lebih dari 61%.Kata kunci : kelas karyawan; literasi keuangan; mahasiswa berpenghasilan; perilaku manajemen keuangan; sikap keuangan]]>
<![CDATA[THE EFFECT OF FINANCIAL RATIOS ON SHARE PRICE CONSUMER GOODS SECTOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Siska Wulandari]]>
<![CDATA[ Journal of Research in Business, Economics, and Education Vol. 2 No. 1 (2020): February ]]>
Publisher : <![CDATA[Kusuma Negara Business School ]]>
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<![CDATA[Increased consumption is a positive driving force for manufacturing companies especially those engaged in the field of consumer goods. No exception on stock trading, Consumer Goods index posted the highest growth compared with the other sectoral indices. In the investment decision, shareholders using financial ratios as a reference in selecting companies to invest. The ratio used in this study is the Net Profit Margin (NPM), Earning Per Share (EPS) and Dividend Per Share (DPS) .This research is a quantitative research methods and panel data regression analysis using software Eviews 10. The data used is data secondary form of annual data obtained from the Indonesia Stock Exchange, Indonesian Central Securities Depository and the company's official website, with technical documentation. The sampling technique was conducted using purposive sampling and got 44 data during the period from 2015 to 2018 in 11 companies manufacturing consumer goods sector listed on the Stock Exchange Indonesia.Hasil testing using the t test to the conclusion that the variable Net Profit Margin and Earning Per Share has no effect on stock prices, whereas only Per Share Dividend variables that have a positive and significant effect on stock prices of companies manufacturing consumer goods sector listed in Indonesia stock Exchange during the study period.]]>
<![CDATA[Effect of Learning Interest on Students' Study Habits at Accounting Department ]]>
<![CDATA[Sibarani, Blasius Erik]]>;
<![CDATA[Wulandari, Siska]]>
<![CDATA[ Dinamika Pendidikan Vol 16, No 2 (2021): December 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Semarang ]]>
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DOI: 10.15294/dp.v16i2.30948
<![CDATA[The purpose of this study was to determine the effect of student interest in learning on the study habits of Accounting Department’s student. The population in this study were all 107 students of class X Accounting Department at State Vocational High School 2 Balige. The data collection technique was in the form of a questionnaire. This research was conducted by using descriptive and verification or causality. The data obtained were analyzed by using the PLS Algorithm test, PLS Bootstrapping and hypothesis testing using the t-test. The results of the analysis obtained that the average reflected variance was above 0.5 and the outer loading indicator was higher than 0.6. The hypothesis testing value seen from the p-value (0.007 0.05), meant that H0 was rejected, so learning interest had influence on study habits, and and also encouraged an increase in student learning outcomes obtained from good study habits. Suggestion is that students can increase their self-awareness and will be able to further foster enthusiasm on learning interest.]]>
<![CDATA[Peran Sikap Keuangan Dalam Mengintervensi Pengaruh Literasi Keuangan Terhadap Perilaku Manajemen Keuangan Pekerja Di Cikarang ]]>
<![CDATA[Wisnu Setyawan]]>;
<![CDATA[Siska Wulandari]]>
<![CDATA[ Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol 4, No 1 (2020): Jurnal SEKURITAS ]]>
Publisher : <![CDATA[Prodi Manajemen Universitas Pamulang ]]>
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DOI: 10.32493/skt.v4i1.6435
<![CDATA[Perilaku manajemen keuangan dipengaruhi oleh beberapa faktor diantaranya literasi dan sikap keuangan, sementara literasi keuangan sendiri menjadi faktor penentu sikap keuangan seseorang. Pekerja di Cikarang sebagian besar merupakan pekerja muda berpenghasilan cukup. Penelitian ini mengambil sampel atas 126 tanggapan responden yang terdiri dari 32 pria dan 94 wanita pekerja di Cikarang. Data diolah dengan uji statistik regresi jalur menggunakan SPSS dengan add on Process v3.4 dari Andrew F. Hayes. Hasil penelitian menunjukan bahwa sikap keuangan tidak hanya berpengaruh langsung terhadap perilaku manajemen keuangan pekerja, namun juga memiliki peran dalam memediasi pengaruh literasi keuangan terhadap perilaku manajemen keuangan pekerja di Cikarang.]]>
<![CDATA[The Role of Women in Council on Gender Diversity, and Their Effect on Disclosure of SDGs ]]>
<![CDATA[Wisnu Setyawan]]>;
<![CDATA[Siska Wulandari]]>
<![CDATA[ Kontigensi : Jurnal Ilmiah Manajemen Vol 9 No 2 (2021): Kontigensi: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia ]]>
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DOI: 10.56457/jimk.v9i2.223
<![CDATA[As organizations with an important role in development, corporations are expected to contribute to the Sustainable Development Goals (SDGs). Gender equality is one of the goals of the SDGs. The role of females on board as agents of the company is expected to contribute to gender diversity in the organization and realize the goals of the SDGs, especially SDGs-5 regarding gender equality. This study aims to analyze the role of women in the council on gender diversity and support SDGs-5 on gender organization through internal gender diversity. They use data from 72 corporate sustainability reports in Indonesia published through the NCSR with GRI standards and processed using statistical regression testing. This study indicates that female on board affects gender diversity and supports SDGs-5 disclosure through gender diversity in the organization. The results of this study answer the theoretical gap with the results of previous studies, where female on board directly hurts the SDGs disclosure.]]>
<![CDATA[PENGARUH PEMAHAMAN PAJAK, SISTEM PAJAK, DAN SIFAT MACHIAVELLIAN TERHADAP PERSEPSI WAJIB PAJAK TENTANG TAX AVOIDANCE ]]>
<![CDATA[Siska Wulandari]]>;
<![CDATA[Indra Cahya Setyawan]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v3i1.83
<![CDATA[This study aims to analyze taxpayers' perceptions of tax avoidance. This study consists of three independent variables and one dependent variable. The independent variables in this study are tax understanding, tax administration system, and machiavellian nature. Meanwhile, the dependent variable is the taxpayer's perception of tax avoidance. This study uses a quantitative approach and the data used are primary data obtained from the dissemination of questionnaires. The population of this study is taxpayers in Bekasi Regency. The sample in this study was taxpayers in Cikarang. The total sample of 51 respondents and the sample that can be analyzed amounted to 50 respondents. Analysis of research data using descriptive analysis and multiple regression with the SPSS version 23 program. The results showed that partially, the tax administration system and the machiavellian nature did not affect the taxpayer's perception of tax avoidance because the test results were greater than the predetermined significant value, while knowledge and taxpayers' understanding had a positive effect on taxpayers' perceptions of tax avoidance. The limitation of this study is not to use variable types of sanctions and taxpayer compliance, so that it cannot be known the influence of these variables in providing opinions or perceptions about tax avoidance]]>
<![CDATA[Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Profitabilitas Terhadap Manajemen Laba: The Effect of Tax Planning, Deferred Tax Expenses, and Profitability on Earning Management ]]>
<![CDATA[Wisnu Setyawan]]>;
<![CDATA[Siska Wulandari]]>;
<![CDATA[Widyaningrum Widyaningrum]]>
<![CDATA[ EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Vol. 2 No. 02 (2021): Ekomabis Edisi Juli 2021 ]]>
Publisher : <![CDATA[LPPM Universitas Pelita Bangsa ]]>
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DOI: 10.37366/ekomabis.v2i02.126
<![CDATA[Manajemen laba adalah tindakan menyimpang oleh manajemen dalam rangka memperoleh keuntungan bagi perusahaan maupun manajer. Beberapa faktor yang mendorong manajemen laba adalah perencanaan pajak dan beban pajak tangguhan serta profitabilitas. Manajemen laba diproksi oleh discretionary accruals sebagai variabel dependen dan profitabilitas diproksi oleh Return On Asset (ROA). Penelitian ini menggunakan data sekunder yaitu data perusahaan manufaktur sub sektor makanan dan minuman di BEI tahun 2015-2019 dengan menggunakan teknik purposive sampling. Analisis regresi data panel dilakukan dengan Eviews vers.10. Penelitian menunjukkan bahwa perencanaan pajak dan beban pajak tangguhan secara parsial mempengaruhi manajemen laba, sedangkan profitabilitas secara parsial mempengaruhi manajemen laba. Profit management is a deviant act by management in order to gain profit for the company as well as the manager. Some of the factors driving profit management are tax planning and deferred tax burden and profitability. Profit management is projected by discretionary accruals as dependent variables and profitability is projected by Return On Asset (ROA). This study uses secondary data, namely data of food and beverage sub-sector manufacturing companies in IDX in 2015-2019 using purposive sampling techniques. Regression analysis of panel data is performed with Eviews vers.10. Research shows that tax planning and deferred tax expense partially affect profit management, while profitability partially affects earning management.]]>
<![CDATA[PENGARUH PERPUTARAN PIUTANG DAN SOLVABILITAS TERHADAP KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR SEKTOR GARMEN DAN TEKSTIL DI BURSA EFEK INDONESIA ]]>
<![CDATA[Siska Wulandari]]>
<![CDATA[ Jurnal Pengembangan Wiraswasta Vol 19, No 2 (2017): JPW Edisi Agustus 2017 ]]>
Publisher : <![CDATA[LP2M Sekolah Tinggi Ilmu Ekonomi IPWI Jakarta ]]>
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DOI: 10.33370/jpw.v19i2.128
<![CDATA[Manufacture Sub Sector Garment And Textile have financial distress condition. Increas of sales is one of choice for company can be competitive in free market. But increase of sales will be followed by the many possibilities of uncollected receivable or the low receivable turnover which can effect forced the company to further provide working capital. One way is to get working capital from a third part or what we call debt.This research aims to determine the effect of receivable turnover and the solvency ratio toward the financial distressThe problems of the research were: 1) is the receivable turnover effect toward financial distress condition on Garmen and textile company Listed on IDX on 2011-2015? 2) is the leverage ratio effect toward financial distress condition on Garmen and textile company Listed on IDX on 2011-2015 ? 3) Are the receivable turnover and solvency ratio effect toward financial distress condition on Garmen and textile company Listed on IDX on 2011-2015?The sample of this research is 11 Manufacture company of sub sector Garmen And Textile were taken by using purposive sampling techniques. This research data used secondary data that getting from literature review. Data were tested using multiple linear regression analysis to determine the effect between one variable with another variables, and the data was then processed using SPSS 22.0 for windows.Result of the research showed that partially, receivables turnover hadn’t a significant effect toward the financial distress. Partially, solvency ratio (Debt to Asset) had a significant influence toward financial distress Simultaneously, receivable turnover and solvency ratio had a significant effect toward financial distress. Kata kunci:Waste Bank, Waste Bank Management, Waste Bank Basic Concepts, Economic Improvement of the Family]]>
<![CDATA[Pengaruh Internet Banking, Risiko Kredit dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 - 2019 ]]>
<![CDATA[Siska Wulandari]]>;
<![CDATA[Nunuk Novitasari]]>
<![CDATA[ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 4 No 1 (2021): Article Research : Volume 4 Nomor 1, Periode Januari 2021 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga ]]>
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DOI: 10.36778/jesya.v4i1.327
<![CDATA[The purpose of this study is to view, analyze, and test the relationship between internet banking and bank performance. The banks used are those listed on the Indonesia Stock Exchange (IDX) in 2019. The method is Multiple Linear Regression by adding two control variables, namely credit risk measured by the NPL ratio and company size measured by the log of total assets with ROA as a measure of the Bank's performance. The findings of this study indicate that internet banking has a positive effect on ROA. The use of internet banking can increase ROA. Commercial banks play a big role in changing (growing) the economy of each country. NPL has a negative and significant effect on ROA. This means that it illustrates an inverse comparison between credit risk and bank performance. If credit risk increases, it will reduce ROA. Company size has a negative and insignificant effect on ROA, it is suspected that the cause is that large assets are not necessarily supported by good management. Company size cannot be used as a guarantee that large companies have good performance, large companies, of course, the costs incurred are also large. resulting in lowering ROA.]]>
<![CDATA[PENGARUH SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU DAN SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BAHAN BAKU TERHADAP EFEKTIVITAS DAN EFISIENSI PERSEDIAAN BAHAN BAKU PADA PT MANDOM INDONESIA TBK ]]>
<![CDATA[Siska Wulandari]]>;
<![CDATA[Agung Kurniawan]]>
<![CDATA[ JURNAL PELITA ILMU Vol. 16 No. 01 (2022): JURNAL PELITA ILMU - April 2022 ]]>
Publisher : <![CDATA[Direktorat Penelitian dan Pengabdian Masyarakat (DPPM) Universitas Pelita Bangsa ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi persediaan bahan baku dan sistem pengendalian internal persediaan bahan baku terhadap efektivitas dan efisiensi persediaan bahan baku di PT. Mandom Indonesia Tbk. Jenis penelitian ini adalah penelitian kuantiatif, dengan menggunakan kuesioner sebagai instrumen penelitian. Populasi penelitian ini dilakukan terhadap karyawan PT. Mandom Indonesia Tbk dengan jumlah sampel sebanyak 100 orang. Data yang diperoleh berupa jawaban dari responden ditabulasi dan diolah dengan menggunakan software SPSS (Statistical Package For Social Sciences) versi 23. Hasil penelitian ini secara parsial menunjukan bahwa sistem informasi akuntansi persediaan bahan baku berpengaruh positif dan signifikan terhadap efektivitas dan efisiensi persediaan bahan baku, dengan hasil uji Thitung > Ttabel (5,242) > (1.98472) dengan tingkat signifikan (0,000) < (0,050). Dan secara simultan variabel bebas pada penelitian ini berpengaruh positif dan signifikan terhadap efektivitas dan efisiensi persediaan bahan baku dengan hasil uji Thitung > Ttabel (4,625) > (1.98472) dengan tingkat signifikan (0,000) < (0,050).]]>
