{"id":"https://openalex.org/W4409378342","doi":"https://doi.org/10.55336/jpb.v5i1.167","title":"Analisis Hubungan Sikap Keuangan, Literasi Keuangan, Pengetahuan Keuangan Dan Kepribadian Keuangan Terhadap Pengelolaan Keuangan Pada Bumdes Di Kota Langsa","display_name":"Analisis Hubungan Sikap Keuangan, Literasi Keuangan, Pengetahuan Keuangan Dan Kepribadian Keuangan Terhadap Pengelolaan Keuangan Pada Bumdes Di Kota Langsa","publication_year":2024,"publication_date":"2024-03-12","ids":{"openalex":"https://openalex.org/W4409378342","doi":"https://doi.org/10.55336/jpb.v5i1.167"},"language":"id","primary_location":{"id":"doi:10.55336/jpb.v5i1.167","doi":"https://doi.org/10.55336/jpb.v5i1.167","is_oa":true,"landing_page_url":"https://doi.org/10.55336/jpb.v5i1.167","pdf_url":"https://jurnal.stpi-pajak.ac.id/index.php/JPB/article/download/167/139","source":{"id":"https://openalex.org/S4387278816","display_name":"Journal of Tax and Business","issn_l":"2723-0120","issn":["2723-0120"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405274963","host_organization_name":"Sekolah Tinggi Perpajakan Indonesia","host_organization_lineage":["https://openalex.org/I4405274963"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Tax and Business","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://jurnal.stpi-pajak.ac.id/index.php/JPB/article/download/167/139","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5117116430","display_name":"Rizky Isfany","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3129979466","display_name":"Samudra University","ror":"https://ror.org/01gpyzk95","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129979466"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rizky Isfany","raw_affiliation_strings":["Program Studi Manajemen, Fakultas Ekonomi, Universitas Samudra, Aceh, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Manajemen, Fakultas Ekonomi, Universitas Samudra, Aceh, Indonesia","institution_ids":["https://openalex.org/I3129979466"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5107746468","display_name":"Muhammad Fuad","orcid":"https://orcid.org/0000-0002-5247-9098","observed_orcids":["https://orcid.org/0000-0002-5247-9098"]},"institutions":[{"id":"https://openalex.org/I3129979466","display_name":"Samudra University","ror":"https://ror.org/01gpyzk95","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129979466"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muhammad Fuad","raw_affiliation_strings":["Program Studi Manajemen, Fakultas Ekonomi, Universitas Samudra, Aceh, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Manajemen, Fakultas Ekonomi, Universitas Samudra, Aceh, Indonesia","institution_ids":["https://openalex.org/I3129979466"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5024514594","display_name":"Dias Setianingsih","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3129979466","display_name":"Samudra University","ror":"https://ror.org/01gpyzk95","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129979466"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dias Setianingsih","raw_affiliation_strings":["Program Studi Manajemen, Fakultas Ekonomi, Universitas Samudra, Aceh, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Manajemen, Fakultas Ekonomi, Universitas Samudra, Aceh, Indonesia","institution_ids":["https://openalex.org/I3129979466"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3129979466"],"apc_list":null,"apc_paid":null,"fwci":0.4842,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.58760934,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"5","issue":"1","first_page":"132","last_page":"142"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.9731000065803528,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.9731000065803528,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.025200000032782555,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-attitude","display_name":"financial attitude","score":0.9120000004768372},{"id":"https://openalex.org/keywords/financial-literacy","display_name":"financial literacy","score":1.0},{"id":"https://openalex.org/keywords/financial-knowledge","display_name":"financial knowledge","score":1.0},{"id":"https://openalex.org/keywords/financial-management","display_name":"financial management","score":0.9929999709129333},{"id":"https://openalex.org/keywords/village-owned-enterprises","display_name":"village-owned enterprises","score":0.9769999980926514},{"id":"https://openalex.org/keywords/langsa-city","display_name":"Langsa City","score":0.8809999823570251}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2846373915672302}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.55336/jpb.v5i1.167","doi":"https://doi.org/10.55336/jpb.v5i1.167","is_oa":true,"landing_page_url":"https://doi.org/10.55336/jpb.v5i1.167","pdf_url":"https://jurnal.stpi-pajak.ac.id/index.php/JPB/article/download/167/139","source":{"id":"https://openalex.org/S4387278816","display_name":"Journal of Tax and Business","issn_l":"2723-0120","issn":["2723-0120"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405274963","host_organization_name":"Sekolah Tinggi Perpajakan Indonesia","host_organization_lineage":["https://openalex.org/I4405274963"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Tax and Business","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.55336/jpb.v5i1.167","doi":"https://doi.org/10.55336/jpb.v5i1.167","is_oa":true,"landing_page_url":"https://doi.org/10.55336/jpb.v5i1.167","pdf_url":"https://jurnal.stpi-pajak.ac.id/index.php/JPB/article/download/167/139","source":{"id":"https://openalex.org/S4387278816","display_name":"Journal of Tax and Business","issn_l":"2723-0120","issn":["2723-0120"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405274963","host_organization_name":"Sekolah Tinggi Perpajakan Indonesia","host_organization_lineage":["https://openalex.org/I4405274963"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Tax and Business","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4409378342.pdf","grobid_xml":"https://content.openalex.org/works/W4409378342.grobid-xml"},"referenced_works_count":13,"referenced_works":["https://openalex.org/W1585314612","https://openalex.org/W2562600651","https://openalex.org/W2595882662","https://openalex.org/W2785909617","https://openalex.org/W2922323751","https://openalex.org/W3001730141","https://openalex.org/W3180491369","https://openalex.org/W3197384783","https://openalex.org/W3217504163","https://openalex.org/W4315487312","https://openalex.org/W4388843919","https://openalex.org/W4389859422","https://openalex.org/W7214902825"],"related_works":["https://openalex.org/W7134189891","https://openalex.org/W7172496226","https://openalex.org/W7220601200","https://openalex.org/W7222981380","https://openalex.org/W7221070728","https://openalex.org/W7221121869","https://openalex.org/W4414683126","https://openalex.org/W4388843919","https://openalex.org/W7042596232","https://openalex.org/W4319161053"],"abstract_inverted_index":{"Penelitian":[0],"dilakukan":[1],"dengan":[2,31,111],"tujuan":[3],"untuk":[4],"mengetahui":[5],"hubungan":[6],"sikap":[7,69],"keuangan,":[8,10],"literasi":[9,81],"pengetahuan":[11,72],"keuangan":[12,15,18,47,70,73,82,85,93],"dan":[13,44,50,71,83,89],"kepribadian":[14,84],"terhadap":[16,91,117],"pengelolaan":[17,92],"pada":[19,54,94],"Badan":[20],"Usaha":[21],"Milik":[22],"Desa":[23],"(BUMDes)":[24],"di":[25,96],"Kota":[26,56,97],"Langsa.":[27,57,98],"Sampel":[28],"penelitian":[29],"diambil":[30],"metode":[32,61],"purposive":[33],"sampling,":[34],"berjumlah":[35],"92":[36],"responden":[37],"dari":[38],"23":[39],"BUMDes":[40,95],"yang":[41,48],"berjalan":[42],"aktif":[43],"memiliki":[45,74],"laporan":[46],"lengkap":[49],"dilaporkan":[51],"secara":[52,107],"kontinyu":[53],"DPMG":[55],"Data":[58],"dianalisis":[59],"menggunakan":[60],"regresi":[62],"linier":[63],"berganda.":[64],"Hasil":[65,99],"parsial":[66],"menunjukkan":[67,102],"bahwa":[68],"pengaruh":[75],"positif":[76,88],"namun":[77],"tidak":[78],"signifikan,":[79,110],"sementara":[80],"terbukti":[86,106],"berpengaruh":[87,109],"signifikan":[90],"analisis":[100],"lainnya":[101],"keempat":[103],"variabel":[104,118],"independen":[105],"simultan":[108],"tingkat":[112],"korelasi":[113],"relatif":[114],"sangat":[115],"kuat,":[116],"dependen":[119]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2025-04-12T00:00:00"}