Peran Literasi Keuangan Dalam Pengelolaan Keuangan Mahasiswa

Waluyo, FIkqi Indra adi; Marlina, Maria Assumpta Evi

doi:10.37715/mapi.v1i1.1401

Cited by 16 publications

(23 citation statements)

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“…Formal compliance is a type of compliance in which the taxpayer fulfills his tax obligations formally in accordance with the formal provisions in the tax law, one example is the taxpayer submitting an Annual Tax Return without passing the time limit specified in the regulations. Meanwhile, material compliance is a type of compliance in which the taxpayer fulfills tax obligations substantively in accordance with the content and soul of the tax law (Waluyo, 2002). The tax compliance model was originally introduced by Allingham and Sandmo using an economic approach with the assumption of maximum utility (Allingham & Sandmo, 1972).…”

Section: A Taxpayer Compliancementioning

confidence: 99%

Review of Personal Taxpayer's Compliance Level with Slippery Slope Framework Approach

Sarsadilla

Usman²

2023

EJBMR

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This research used a combined approach between economic and behavioral approaches to analyze tax compliance, known as Slippery Slope Framework. This framework stated that there are two important factors that affect tax compliance in paying taxes and carrying out their tax obligations, those two factors are taxpayer trust on tax authority and the power of tax authority. The “slippery slope” framework assumes that economic determinants of tax behavior represent authorities’ power, which leads to enforced tax compliance. On the other hand, psychological determinants lead to trust in authorities and also to voluntary tax compliance. The purpose of this research is to analyze the level of compliance of individual taxpayers when it is associated with factors that affect the level of tax compliance based on the slippery slope framework approach. The data set of the research was obtained from the survey to individual taxpayers using accidental sampling technique. The results of this research indicate that taxpayers have very good trust in the tax authorities and most taxpayers agree with the statement that trust in tax authorities affects taxpayer compliance. Based on that trust, taxpayers carry out their tax obligation voluntarily. Meanwhile, the results on the power of the tax authority show that the power of the tax authority has a neutral influence on taxpayer compliance. Based on these results, it can be concluded that the taxpayer trust factor is a factor that greatly influences taxpayer compliance in carrying out their tax obligations.

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Section: A Taxpayer Compliancementioning

confidence: 99%

Review of Personal Taxpayer's Compliance Level with Slippery Slope Framework Approach

Sarsadilla

Usman²

2023

EJBMR

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“…Penelitian terkait aplikasi keuangan telah dilakukan sebelumnya oleh Muhtar (2015); Ratna (2021); Susanto and Noertjahyana (2022); Trivaika and Senubekti (2022), namun penelitian tersebut membahas pembuatan dan pengembangan aplikasi keuangan berbasis android dan desktop. Kemudian penelitian lainnya dilakukan oleh Yushita (2017); Waluyo and Marlina (2019); Saraswati and Nugroho (2021) terkait literasi dalam pengelolaan keuangan. Penelitian tersebut juga berbeda Selanjutnya penelitian yang dilakukan oleh Rochmawati and Dewi (2020); Fitriani (2021), dimana penelitian tersebut membahas berbagai kondisi keuangan yang mungkin terjadi serta kesiapan aplikasi pengelolaan keuangan dalam menghadapinya.…”

Section: Pendahuluanunclassified

Comparison Of Android-Based Personal Financial Management Applications With Variative Financial Conditions

Dewi¹

2023

JAS

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Financial planning puts individuals in a better position to understand, manage and make financial decisions. Currently, there are various Android-based applications available to help manage personal finances. This study aims to make a comparison of Android-based personal financial management applications. Recording of 12 types of financial transactions is carried out using three financial management applications, namely Money Lover, Keuangan Pribadi Ku, and Catatan Keuangan Harian. Revenue, expenditure, and realization budget data have surplus, balanced, and deficit conditions prepared for input and processing in the three applications, with a comparison using ten parameters. The results of this study indicate that the three applications have standard features that can be used as tools in personal financial management. However, the Keuangan Pribadi Ku application does not provide features to handle recording when the financial condition is in a deficit and can only run well in balanced and surplus financial conditions. Meanwhile, the Money Lover dan Catatan Keuangan Harian provides features to record surplus, balanced, and deficit financial conditions. This research has contributed to increasing understanding and awareness of the importance of utilizing supporting technology in personal financial management and providing consideration for users in choosing a personal finance management application that suits their needs.

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“…Merujuk survei OJK di tahun 2016, diketahui negara Indonesia mempunyai tingkat literasi keuangan dalam kategori rendah, dengan demikian tidak menunjang peningkatan ekonomi negara. Survei menunjukkan bahwa negara Indonesia mempunyai tingkat literasi keuangan 29,66%, dimana angka tersebut di bawah angka presentase rata-rata tingkat literasi keuangan secara global, yakni 33% (Indra et al, 2019). (Gallucci et al, 2023) mengungkapkan bahwa literasi keuangan adalah keterampilan mengambil keputusan terkait pengaturan keuangan agar tidak terjadi masalah keuangan di masa mendatang.…”

Section: Pendahuluanunclassified

Generasi Z, Melangkah di Era Digital Dengan Bijak dan Terencana

Muaviah,

Lathifaturrahmah,

Dewi

et al. 2023

JSC

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Generasi Z, yang terdiri dari individu yang lahir antara tahun 1996 hingga 2010, menjadi kelompok demografi yang menonjol dalam peta perkembangan sosial dan ekonomi. Dalam menghadapi tantangan keuangan di era digital ini, literasi keuangan menjadi faktor penentu yang penting untuk memastikan perencanaan dan pengelolaan keuangan yang efektif. Perkembangan teknologi dan perubahan pola konsumsi telah memberikan dampak yang signifikan pada cara generasi Z mengelola keuangan pribadinya. Keputusan yang diambil pada tahap awal kehidupan finansial dapat memberikan dampak jangka panjang, dan literasi keuangan menjadi kunci untuk memahami risiko dan peluang yang muncul.Penelitian ini bertujuan untuk menggali lebih dalam dampak rendahnya tingkat literasi keuangan di kalangan generasi Z terhadap keputusan perencanaan keuangan pribadi. Melalui pendekatan deskriptif kualitatif, penelitian ini difokuskan pada mahasiswa Institut Pangeran Dharma Kusuma. Hasil penelitian menyoroti peran krusial literasi keuangan dalam kehidupan finansial generasi Z. Ditemukan bahwa literasi keuangan berperan penting dalam beberapa aspek, termasuk penentuan sumber dana, penggunaan dana, manajemen risiko, dan perencanaan keuangan masa depan. Penemuan ini memberikan pemahaman mendalam tentang hubungan yang kompleks antara literasi keuangan dan keputusan perencanaan keuangan di kalangan generasi Z. Implikasinya mencakup perlunya strategi pendidikan yang lebih terfokus dan program advokasi keuangan yang dapat memanfaatkan alat-alat teknologi untuk mencapai generasi ini secara efektif. Oleh karena itu, penelitian ini memberikan dasar yang kuat bagi pengembangan inisiatif pendidikan dan advokasi keuangan yang sesuai dengan kebutuhan dan preferensi generasi Z.

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Peran Literasi Keuangan Dalam Pengelolaan Keuangan Mahasiswa

Cited by 16 publications

References 0 publications

Review of Personal Taxpayer's Compliance Level with Slippery Slope Framework Approach

Review of Personal Taxpayer's Compliance Level with Slippery Slope Framework Approach

Comparison Of Android-Based Personal Financial Management Applications With Variative Financial Conditions

Generasi Z, Melangkah di Era Digital Dengan Bijak dan Terencana

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