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Abstrak :
Salah satu masalah yang menggaris bawahi ketidakstabilan dan rendahnya kinerja UKM adalah kurangnya literasi keuangan yang mengarah pada pengambilan keputusan yang salah. Informasi keuangan diperlukan untuk pemahaman yang lebih baik dalam menghitung laba operasi, pengendalian biaya, dan manajemen arus kas. Pengelolaan dan pencatatan keuangan yang baik dapat meminimalkan kerugian, membantu merumuskan strategi penetapan harga yang baik, mendorong efisiensi biaya yang lebih terukur, dan menjaga kelangsungan bisnis jangka panjang. Salah satu UKM di industri jasa laundry telah sampai pada kondisi di mana kurangnya informasi keuangan mengakibatkan penetapan harga dan penentuan biaya tenaga kerja yang tidak tepat. Pelaksanaan business coaching dilakukan dengan pendekatan kualitatif deskriptif. Data dikumpulkan melalui wawancara mendalam dan survei kepada pemilik, karyawan, dan pelanggan UKM. Sistem keuangan dan aplikasi anggaran dibuat untuk pemilik usaha guna menyiapkan rencana keuangan serta menyusun strategi keputusan operasional baik jangka pendek maupun jangka panjang dengan lebih baik ......One of the problems that underlines the instability and low performance of SMEs is the lack of financial literacy which leads to wrong decision making. Financial information is required to better understanding when calculating operating profits, cost control, and cash flow management. Good financial management and records can minimize losses, assist in formulating a good pricing strategy, encourage more measurable cost efficiency, and maintain long-term business continuity. One SMEs in the laundry services industry has come to a term where the lack of financial information has resulted in the improper calculation of pricing and labour cost. The Business Coaching is conduct using a descriptive qualitative approach. Data were collected through in-depth interviews and surveys to the owners, employees, and customers of the SMEs. The Financial system and budgeting tools were created which allow the owner to better calculating the financial plan as well as to line up the strategy of its short-term and long-term operational decision.

Abstrak :
Perkembangan teknologi memengaruhi sektor jasa keuangan. Berdasarkan Survei Literasi Keuangan Nasional yang dilakukan oleh Otoritas Jasa Keuangan pada Tahun 2019, jumlah inklusi keuangan masyarakat di Indonesia khususnya pada sektor pasar modal tidak diikuti oleh kenaikan literasi keuangan. Pertumbuhan investor pasar modal membutuhkan alternatif yang terjangkau dan mudah diakses salah satunya salah satunya adalah robo-advisor. Penelitian ini bertujuan untuk menganalisis aspek kebijakan Pajak Pertambahan Nilai (PPN) dari transaksi penyerahan robo-advisor. Penelitian menggunakan pendekatan kualitatif dengan metode pungumpulan data wawancara mendalam dan studi kepustakaan. Hasil penelitian menunjukan bahwa pengenaan PPN atas robo-advisor dapat beragam dari objeknya hingga mekanisme pemungutannya tergantung dari model bisnis robo-advisor dalam penyerahannya. Lebih lanjut, penyerahan robo-advisor sebagaimana diatur dalam Peraturan Menteri Keuangan Nomor 69/PMK.03/2022 sebagai penyerahan jasa, namun setelah dianalisis lebih lanjut berdasarkan proses bisnisnya menunjukkan bahwa robo-advisor dapat dikenakan PPN sebagai penyerahan Jasa Kena Pajak maupun Barang Kena Pajak Tidak Berwujud. Selain itu, perbandingan kebijakan atas pengenaan pajak atas konsumsi robo-advisor antara Indonesia dengan Amerika Serikat dapat dilihat persamaan karakterisasi objek robo-advisor berdasarkan proses bisnisnya. ......The development of ICT affects every aspect and sector of life including financial service. According to National Survei on Finansial Literacy by OJK, the financial inclusion growth in Indonesia is not followed by finansial literacy especially in capital market sector. The investors needs assistance to achieve their personal investement goals using robo-advisor as a helpful tools. This study analyzes the Value Added Tax (VAT) policy on robo-advisors supplies based on their transcation schemes and business models. This research condecuted using qualitative approach. Data used in this research collected through in-depth interview and literature study. The analysis carried out by breaking down each business model occurs on the supplies of robo-advisors and analyzed according Indonesia VAT regulation, then compared to consumption tax treatment on robo-advisor in the United States. The result of this study shows that VAT levied on robo-advisor can vary from the object and the administrative mechanism depends on the business model used when supplies occurred. Furthermore, even under current regulation namely Peraturan Menteri Keuangan Nomor 69/PMK.03/2022 robo-advisor’s VAT levied as supply of service, but after being analyzed using related theory and regulations upon its business model, it shows that robo-advisor’s supplies are consisted of supplies of service and intangible good. This research also shows that the comparation between the policy in Indonesia and United States has the similarity in criteria in determining robo-advisor as consumption tax object

Abstrak :
Literasi keuangan merupakan suatu kemampuan seseorang dalam mengetahui aspek-aspek dalam bidang keuangan termasuk dengan mengelola keuangan dan investasi yang dapat dilakukan. Kemampuan yang dimiliki individu terhadap keuangan dapat mempengaruhi perilaku mereka dalam mengelola keuangan mereka dan dapat mempengaruhi mereka dari terhindarnya bias yang bisa terjadi terhadap pengambilan keputusan mereka. Tujuan penelitian ini adalah untuk menganalisa pengaruh dari financial literacy dan behavioral biases terhadap portfolio diversification yang dilakukan oleh investor pasar saham. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survey menggunakan purposive sampling. Jumlah responden pada penelitian ini yaitu terdapat 189 orang yang didapat melalalui kuesioner online. Hasil dari penelitian ini menunjukkan bahwa behavioral biases memiliki pengaruh signifikan terhadap portfolio diversification dengan pengaruh signifikan terbesar terdapat pada familiarity biases sedangkan untuk financial literacy tidak memiliki pengaruh signifikan terhadap portfolio diversification. Untuk variabel kontrol yaitu sosio demografis dan ukuran portofolio memiliki pengaruh yang signifikan lebih besar saat dimasukan dalam uji kepada portfolio diversification investor pasar saham di Bursa Efek Indonesia. Untuk penelitian selanjutnya, diharapkan dapat mengumpulkan data responden secara proporsional sesuai kategori yang diuji seperti jenis kelamin ......Financial literacy is the ability that a person has in knowing aspects in the financial sector including managing finances and investing that can be done. The abilities that individuals have towards finances can influence their behavior in managing their finances and can influence them from avoiding the bias that can occur in their decision making. The purpose of this study is to analyze the effect of financial literacy and behavioral biases on the portfolio diversification of stock market investors. This study uses a quantitative approach with a survey method using purposive sampling. The number of respondents in this study was 189 people who were obtained through online questionnaires. The results of this study indicate that behavioral biases have a significant influence on portfolio diversification with the greatest significant effect on familiarity biases, while financial literacy does not have a significant effect on portfolio diversification. For control variables, socio-demographics and portfolio size have a significantly greater effect when included in the test on the portfolio diversification of stock market investors on the Indonesia Stock Exchange. For further research, it's expected that can collect data respondents proportionally according to the categories tested such as gender

Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pemahaman instruktur literasi informasi perpustakaan Universitas Indonesia (UI) terhadap program literasi keuangan di perpustakaan. Penelitian ini juga mengidentifikasi strategi yang dapat dijalankan perpustakaan UI untuk meningkatkan literasi keuangan penggunanya. Penelitian ini dilakukan melalui pendekatan kualitatif dan metode studi kasus. Pengumpulan data dilakukan dengan observasi dan wawancara. Analisis hasil wawancara terhadap informan menunjukkan bahwa informan secara keseluruhan telah memahami dengan baik konsep literasi informasi. Sebagian besar informan memahami bahwa perpustakaan UI perlu turut berperan serta dalam membangun civitas academica atau pengguna perpustakaan yang memiliki kemampuan melek keuangan (financial literate). Perpustakaan UI berpotensi untuk berperan sebagai penyedia akses informasi yang berkaitan dengan keuangan untuk membantu penggunanya memiliki kemampuan literasi keuangan. Strategi yang dapat dilakukan perpustakaan UI untuk mendukung program literasi keuangan ini diantaranya membangun kerjasama dengan lembaga bidang keuangan, meminta bantuan pakar subjek (subject specialist) bidang keuangan dan dapat juga dengan membuat percontohan program pelatihan literasi keuangan pada lingkup yang lebih kecil di tingkat fakultas untuk diadopsi pada tingkat universitas

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ABSTRACT
This research aims to know the understanding of information literacy instructor of University of Indonesia (UI) library about financial literacy programs in libraries. This study also identifies strategies that could be undertaken to improve financial literacy of UI Library users. The study was conducted using a qualitative approach and case study methods. Data collection is done by observation and interviews. Analysis of the results of the interviews indicated that the informants have understood the concept of information literacy very well. The majority of informants understand that UI Library need to contribute in establishing financial literacy program to develop financial literacy skills of UI civitas academica and UI Library users. UI Library has the potential to become information access provider of information sources related to the financial issues, to help its users to have the capability of financial literacy. The strategy can be done by UI Library to support this financial literacy program is by building cooperation with financial institutions, asking the assistance of subject specialist, and may also by making financial literacy training program on the small scale that can be adopted at faculty or university level.

Abstrak :
[Utilizing concepts from Marx, Foucault, Bourdieu and Baudrillard this book challenges those who claim that ‘there is no alternative’ to neoliberal insecurity and reduce education to a consumerist training of entrepreneurial consumer-citizens who can continually invest in themselves and the market. Through an analysis of consumer fi nancial literacy education’s present and historical supports, as well as its likely effects, this book argues that the choice before us is not fi nancial illiteracy or fi nancial literacy. Rather, the choice is between subjugation to the requirements of perpetual competition or overcoming alienation, insecurity and exploitation, aims the critical fi nancial literacy education outlined at the end of this book supports. ;Utilizing concepts from Marx, Foucault, Bourdieu and Baudrillard this book challenges those who claim that ‘there is no alternative’ to neoliberal insecurity and reduce education to a consumerist training of entrepreneurial consumer-citizens who can continually invest in themselves and the market. Through an analysis of consumer fi nancial literacy education’s present and historical supports, as well as its likely effects, this book argues that the choice before us is not fi nancial illiteracy or fi nancial literacy. Rather, the choice is between subjugation to the requirements of perpetual competition or overcoming alienation, insecurity and exploitation, aims the critical fi nancial literacy education outlined at the end of this book supports. , Utilizing concepts from Marx, Foucault, Bourdieu and Baudrillard this book challenges those who claim that ‘there is no alternative’ to neoliberal insecurity and reduce education to a consumerist training of entrepreneurial consumer-citizens who can continually invest in themselves and the market. Through an analysis of consumer fi nancial literacy education’s present and historical supports, as well as its likely effects, this book argues that the choice before us is not fi nancial illiteracy or fi nancial literacy. Rather, the choice is between subjugation to the requirements of perpetual competition or overcoming alienation, insecurity and exploitation, aims the critical fi nancial literacy education outlined at the end of this book supports. ]