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Factors that Influence Students’ Interest in Investing during The Covid-19 Pandemic 新冠肺炎疫情期间影响学生投资兴趣的因素
Pub Date : 2022-12-27 DOI: 10.21107/infestasi.v18i2.17388
Ali Mutasowifin
The increase in the number of investors until 2021 reached 201.5% compared to 2019. The increase was dominated by students and college students. The number of investors who increased drastically remains small, compared to the total population of Indonesian society. The subject of this study are undergraduate students at IPB University. This study aims to analyze the factors that influence the interest in investing during Covid-19 pandemic through undergraduate students at IPB University. The factors being studied were investment knowledge, investment motivation, and technological progress. The samples used in this study were 100 college students, for sampling each faculty using the Quota Sampling method. The analysis method used in this study were descriptive analysis and Structural Equation Modeling (SEM)-PLS. The result of analysis show that the investment knowledge factor did not affect significantly, while investment motivation and technological progress had a positive and significant effect on the investment interest of undergraduate students at GL University during the Covid-19 Pandemic. The results that investment knowledge does not have a significant effect on investment interest need to be considered so that it does not produce a negative impact. The research will be immensely useful to different stakeholders such as government, policymakers, financial advisors, and investors in making their strategic or operational decisions.
与2019年相比,到2021年的投资者数量增加了2015%。增加的主要是学生和大学生。与印尼社会的总人口相比,急剧增加的投资者数量仍然很小。本研究的对象是IPB大学的本科生。本研究旨在通过IPB大学的本科生分析Covid-19大流行期间影响投资兴趣的因素。研究的因素包括投资知识、投资动机和技术进步。本研究使用的样本为100名大学生,采用配额抽样法对每个学院进行抽样。本研究使用的分析方法是描述性分析和结构方程模型(SEM)-PLS。分析结果显示,新冠肺炎疫情期间,投资知识因素对大学生投资兴趣的影响不显著,而投资动机和技术进步对大学生投资兴趣有显著的正向影响。需要考虑投资知识对投资兴趣不产生显著影响的结果,使其不产生负向影响。这项研究将对政府、政策制定者、财务顾问和投资者等不同的利益相关者做出战略或运营决策非常有用。
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引用次数: 0
Peran Sistem Integritas, Sistem Pengendalian Internal, Kepem-impinan dan Komitmen Organisasi Terhadap Akuntabilitas 诚信系统、内部控制系统、组织对责任的领导和承诺的作用
Pub Date : 2022-12-27 DOI: 10.21107/infestasi.v18i2.17534
B. Pitaloka, Anita Carolina, Rian Abrori
Penelitian ini berusaha untuk menguji pengaruh sistem integritas, sistem pengendalian internal, kepemimpinan dan komitmen organisasi terhadap akuntabilitas pengelolaan ekowisata mangrove. Penelitian ini menggunakan pendekatan deskriptif dan kuantitatif, dengan cara membagikan kuesioner sebagai alat pengumpulan data primer. Metode purposive sampling digunakan untuk memilih 161 anggota kelompok sadar wisata di 4 kabupaten di Madura. Perangkat lunak SPSS 26 dipilih untuk digunakan dalam menganalisis informasi yang telah dikumpulkan. Hasil yang diperoleh mengungkapkan bahwa terdapat hubungan positif langsung yang signifikan antara sistem integritas dan akuntabilitas serta sistem pengendalian internal dan akuntabilitas. Namun, tidak terdapat hubungan langsung antara kepemimpinan dan akuntabilitas serta komitmen organisasi dan akuntabilitas. Penelitian ini bermanfaat bagi pemerintah, pengelola pariwisata dan masyarakat sekaligus memperluas literature mengenai peran sistem integritas, sistem pengendalian internal, kepemimpinan dan komitmen organisasi untuk meningkatkan akuntabiltas dalam pengelolaan pariwisata. The study sought to examine the impact of integrity system, internal control system, leadership and organizational commitment on accountability in mangrove ecotourism governance. The study was descriptive and quantitative in design, with a questionnaire functioning as the primary data collection tool. A purposive sample method was used to select 161 members of a tourism awareness group that manages mangrove tourism in 4 districts in Madura. SPSS 26 software was used to analyze the information collected. The results revealed a direct significant positive relationship between integrity system and accountability as well as internal control system and accountability.  However, the direct link between leadership and organizational commitment and accountability was not supported. This study is beneficial to the government, tourism management and the community, as well as expanding to the literature on the importance of integrity systems, internal control systems, leadership, and organizational commitment in increasing accountability in tourism management.
本研究旨在测试该组织对生态旅游管理责任的诚信、内部控制系统、领导和承诺的影响。本研究采用描述性和定量方法,将问卷作为主要的数据收集工具分发。采样方法用于挑选马杜拉4个地区的161名旅游意识小组成员。选择SPSS 26软件用于分析收集的信息。其结果揭示了诚信与问责制度以及内部控制和问责制度之间存在着显著的直接正面关系。然而,领导力与问责制以及组织承诺与问责制之间并没有直接的联系。这项研究对政府、旅游管理和社区都有好处,并扩大了有关诚信制度、内部控制系统、组织领导和承诺在改善旅游业管理方面所起作用的认识。研究要求审查诚信系统、内部控制系统、领导和管理方面的责任委员会。研究正在描述设计中的数量和数量,问题的functioning就像原始数据收集工具。一种针对161个旅游意识的方法被用来在马杜拉的4个地区进行游记旅游。SPSS 26软件被用来分析信息收集。再生揭示了一个更重要的正面关系,即诚信系统和内部控制系统和会计系统之间的关系。悬浮,领导和管理和会计之间的直接联系是不允许的。这项研究对政府、旅游管理和社区是一种福利,旨在说明诚信制度、内部控制系统、领导和管理等重要事项。
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引用次数: 1
Efek Moderasi Controlled Foreign Corporation Pada Pengaruh Intensitas Modal, Profitabilitas, dan Koneksi Politik Terhadap Penghindaran Pajak 控制外国利益集团的温和影响在于资本、盈利能力和政治关系对避税的影响
Pub Date : 2022-12-27 DOI: 10.21107/infestasi.v18i2.13967
Nova Novita Sari, Sigit Sanjaya, Putri Azizi
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引用次数: 0
Determinan Penghindaran Pajak: Perspektif Teori Risk-Shifting 避税确定性:rigsby - shifting透视理论
Pub Date : 2022-12-27 DOI: 10.21107/infestasi.v18i2.15128
H. Hendi, David Cantona
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引用次数: 0
Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan dengan Peringkat Kinerja Lingkungan sebagai Variabel Moderasi 公司社会责任对金融表现的影响,环境绩效排名为温和变量
Pub Date : 2022-12-27 DOI: 10.21107/infestasi.v18i2.15751
Oktaviani Ari Wardhaningrum, Anggreda Ratih Swastika Devi, D. Puspita
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引用次数: 0
Pengaruh Tax expert, Intensitas Persediaan, Pertumbuhan Penjualan, dan Konservatisme Akuntansi Terhadap Tax avoidance Tax专家的影响、库存强度、销售增长和会计保守的影响
Pub Date : 2022-12-27 DOI: 10.21107/infestasi.v18i2.15139
Fikri Pravita, Indah Wahyu Ferawati, Achmad Iqbal
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引用次数: 2
Sharia Fintech to Create Crowdfunding Donations for Islamic Boarding Schools 伊斯兰教法金融科技为伊斯兰寄宿学校创造众筹捐款
Pub Date : 2022-12-27 DOI: 10.21107/infestasi.v18i2.17940
Robiatul Auliyah, B. Basuki
The objective of this study was to export the application of sharia fintech to create crowdfunding donations (CFD) for Islamic boarding schools in productive business activities in terms of S-O-R theory. The Discourse Analysis (DA) approach was used to see the discourse on the websites of Kitabisa.com, Republika, Youtube, and journals and strengthened by 2 informants, including Ahmad (pseudonym) who was an expert in sharia, and Mrs. Ayu as a business player who donated money through the website. The code determination used NVIVO 12 and XMind software in linking the code to obtain meaning in each code. The results of this study found that a stimulus that uses technology to raise donations is supported by a quality web so that transactions are more comfortable. The organism code consists of simple, responsible, and viral, there are four codes, namely, the message is unique and interesting as a category of simple. Responsible, there is a code of transparency and virality expressed in the stories of donors who are told in response to giving opportunities for goodness, hearts becoming peaceful, fields of reward, and being able to build the economy. Research on CFD in Indonesia is rarely conducted in Islamic boarding schools. Previous research mainly discussed CFD for social interests, while this study discussed donations for productive business interests for Islamic boarding schools to support government programs to have excellent products and generate santriprenuers.
本研究的目的是根据S-O-R理论,出口伊斯兰金融科技在生产性商业活动中为伊斯兰寄宿学校创造众筹捐赠(CFD)的应用。话语分析(DA)方法用于观察Kitabisa.com、Republika、Youtube和期刊网站上的话语,并由两名线人加强,其中包括伊斯兰教法专家Ahmad(化名)和通过网站捐款的商业人士Ayu夫人。代码确定使用NVIVO 12和XMind软件连接代码,以获得每个代码的含义。这项研究的结果发现,利用技术筹集捐款的刺激方案得到了高质量网络的支持,从而使交易更加舒适。生物体的密码由简单的、负责的和病毒的四种代码组成,即信息的独特和有趣作为简单的一类。负责任,在捐助者的故事中有一种透明和病毒式传播的准则,他们被告知给予善良的机会,心灵变得平静,奖励领域,并能够建立经济。印度尼西亚的CFD研究很少在伊斯兰寄宿学校进行。之前的研究主要讨论了社会利益的CFD,而本研究讨论了为伊斯兰寄宿学校提供生产性商业利益的捐赠,以支持政府项目生产优质产品并培养三企业家。
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引用次数: 0
Accounting for Non-Accounting Students: Determinants and Academic Performance 非会计专业学生的会计:决定因素与学业表现
Pub Date : 2022-11-28 DOI: 10.31289/jab.v8i2.7885
Aliana Shazma Amir Binti Amir, Shafawaty Mohamad Shabri
This study examines the determinants affecting the academic performance of non-accounting students in completing an accounting course, that is, Principles of Accounting. A secondary data was administered to a total of 497 non-accounting students who enrolled in a Principles of Accounting course for a semester. The factors considered are program, gender, race, background and lecturers which include deep, surface and strategic approaches on academic Performance by International Business and Engineering Entrepreneurship students at UniMAP. Motivational systems theory is used in this study which explains more on the initiation of learning strategies to do things, people’s behaviour and what directs or channels such behaviour is maintained or sustained. Using multiple regression analysis, the results reveal that program, gender, race, background and lecturers have a positive significant impact on academic performance by non-accounting students. This present study mainly focused on the overall performance of the students The findings imply that the Principles of Accounting course is relevant to be included in business course since it plays a vital role in running a business in the future regardless of program they are enrolling, gender, race, background and lecturers. Additionally, for as long as money has exited, so has accounting. Students can be well-disciplined in managing money, financial records and knowing the current economic condition of the country taking taxes as an example as to know the reputation and health of self-finance and country’s condition. The present study is unique as it considers the students’ performance in a subject that is not the main discipline of the students (i.e., accounting course for non-accounting students).
本研究考察了影响非会计学生完成会计课程学业成绩的决定因素,即会计原理。次要数据被管理到总共497名非会计学生谁注册了会计原理课程一个学期。考虑的因素包括课程、性别、种族、背景和讲师,其中包括对UniMAP国际商业和工程创业专业学生学业表现的深层、表面和战略方法。在这项研究中使用了动机系统理论,它更多地解释了学习策略的启动,人们的行为以及什么指导或渠道保持或维持这种行为。多元回归分析结果显示,专业、性别、种族、背景和讲师对非会计专业学生的学习成绩有显著的正向影响。本研究主要关注学生的整体表现。研究结果表明,会计原理课程是相关的,因为它在未来的经营业务中起着至关重要的作用,无论他们是注册的项目,性别,种族,背景和讲师。此外,只要有金钱存在,会计也会存在。学生可以在理财、财务记录和了解国家当前经济状况方面有良好的纪律,以税收为例,了解自筹资金的声誉和健康状况以及国家的状况。本研究的独特之处在于它考虑了学生在非主要学科(即非会计学生的会计课程)中的表现。
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引用次数: 0
A Study On Real Estate Investment Decisions in an Indonesian Free Trade Zone: A Behavioral Finance Approach 印尼自由贸易区房地产投资决策研究:行为金融学方法
Pub Date : 2022-11-28 DOI: 10.31289/jab.v8i2.8156
Cindy Lorenza, Dezie Leonarda Wargenegara
The study use behavioral finance approach to explore the factors that influence investment decisions in real estate investing in FTZ Batam. Behavioral finance is a branch of finance that studies psychology and sociology to evaluate the investment decision-making process and investors' responses to market conditions. Overconfidence, risk aversion, herding bias, and financial literacy are independent variables that are thought to influence investment decisions in real estate at FTZ based on a behavioral finance perspective. This study was conducted on 185 respondents who were selected based on several considerations such as age, investment, income, etc. to obtain representative data and are residents of Batam. The data was processed using smartPLS (Partial Least Square) using the PLS-SEM (Partial Least Square-Structural Equation Modeling) method. In this study, overconfidence, imitation, and financial literacy showed a significant and positive effect. Meanwhile, risk aversion has no significant and positive effect on real estate investment decisions in Batam.  
本研究运用行为金融学方法探讨巴淡岛自贸区房地产投资决策的影响因素。行为金融学是金融学的一个分支,它研究心理学和社会学,以评估投资决策过程和投资者对市场条件的反应。基于行为金融学的观点,过度自信、风险厌恶、羊群偏见和金融素养是影响自贸区房地产投资决策的独立变量。本研究对185名受访者进行了调查,这些受访者是根据年龄,投资,收入等几个因素选择的,以获得具有代表性的数据,并且是巴淡岛的居民。采用偏最小二乘结构方程建模(PLS-SEM)方法对数据进行处理。在本研究中,过度自信、模仿和金融素养表现出显著的正向影响。同时,风险规避对巴淡岛房地产投资决策没有显著的正向影响。
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引用次数: 0
Mediating Effect of Work Motivation on Green Human Resource Management Practices and Employees’ Behavioural Outcomes 工作动机对绿色人力资源管理实践和员工行为结果的中介作用
Pub Date : 2022-11-28 DOI: 10.31289/jab.v8i2.7518
salau o.p, Adeniji A.A, falola h.o, Ohunakin F, Abasilim U. D, Chukwuemeke C.D.
Green human resource management practices have practically produced positive results for the environment. This arises as many organisational goals have been required to prioritise environmental problems and organisational sustainability due to emerging global environmental concerns. This does not suggest that the organisation should be painted green, but rather that the initiatives adopted by organisations in a specific sector are environmentally conscious of achieving required behavioural dispositions. But this may not be achieved without consistent work motivation. Hence, this research investigated the mediating effects of work motivation on Green HRM and employees’ behavioural outcomes in Nigeria's manufacturing industry. The Stakeholders’ theory was adopted for this study and it assumes that stakeholders have the power to persuade organisations to adopt environmental practices that result in better environmental outcomes. A descriptive survey research design was adopted to explain the mediating effect of work motivation on Green HRM and employees’ behavioural outcomes. An online questionnaire was employed and distributed to the selected manufacturing firms in Nigeria. This study focused on five (5) different manufacturing firms selected based on their performance, reputation, overall assets and ranking. The data for the study were analysed and presented using SPSS and SEM-PLS (Structural equation method). The findings indicated that motivation, to a great extent, mediates green HRM and employees’ behavioural outcomes. Additionally, the findings made it possible for Nigerian manufacturing companies to prioritize green HRM methods in order to boost employee motivation and reinforced behaviour. Based on the findings, it was proposed that managers in the sampled Nigerian manufacturing sector make an effort to give employees' participation in green activities to measure and evaluate organisational performance. Also, while embracing green HRM practices, the management of the Nigerian manufacturing sector should inspire their members of staff. 
绿色人力资源管理实践对环境产生了积极的影响。由于新兴的全球环境问题,许多组织目标被要求优先考虑环境问题和组织的可持续性。这并不是说组织应该被描绘成绿色,而是说组织在特定部门采取的举措是具有环保意识的,可以实现所需的行为倾向。但如果没有持续的工作动机,这可能无法实现。因此,本研究考察了工作动机对尼日利亚制造业绿色人力资源管理和员工行为结果的中介作用。本研究采用了利益相关者理论,它假设利益相关者有能力说服组织采用环境实践,从而产生更好的环境结果。采用描述性调查研究设计来解释工作动机对绿色人力资源管理和员工行为结果的中介作用。一份在线调查问卷被采用并分发给尼日利亚选定的制造公司。本研究的重点是五(5)个不同的制造企业选择基于他们的表现,声誉,整体资产和排名。使用SPSS和SEM-PLS(结构方程法)对研究数据进行分析和呈现。研究结果表明,动机在很大程度上中介了绿色人力资源管理和员工的行为结果。此外,研究结果使尼日利亚制造公司有可能优先考虑绿色人力资源管理方法,以提高员工的积极性和强化行为。根据研究结果,建议尼日利亚制造业的管理者努力让员工参与绿色活动,以衡量和评估组织绩效。此外,在采用绿色人力资源管理实践的同时,尼日利亚制造业的管理应该激励其员工。
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引用次数: 0
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