Jurnal Akuntansi Bisnis dan Ekonomi

Financial Knowledge, Financial Attitude and Financial Skill: Insights and Behavior of Students in Managing Finances in Indonesia

2024-01-07T16:04:58+07:00

Today's teenagers get many benefits from technology such as online shopping which makes shopping transactions easier. Driven by the internet, popular celebrities and a lifestyle that aims to appear trendier in line with global trends. Even though there are these conveniences, there are still many young people who do not understand properly and correctly the application of financial management science. Therefore, the aim of this research is to clarify the financial management behavior of students at the Faculty of Economics using the variables financial knowledge, financial attitude and financial skills. This research uses a quantitative approach using a purposive sampling method, and the sample size is determined using the Slovin formula obtained from economics students in 2020 and 2021. A Likert scale from 1 to 4 is used to measure the data. SEM (Structural Equation Modeling) data analysis through the SMART PLS 4.0 application with a multiple linear regression analysis model was used for data analysis in this research. The variables financial knowledge, financial attitude and financial skills are known to have a positive influence on the financial management behavior of economics students at Muhammadiyah University Ponorogo.

Socioeconomic Factors Affecting the Work Participation

2024-01-26T08:29:24+07:00

This study aims to analyze the influence of socio-economic factor variables on the work participation of the elderly population. The data used in this research is secondary data sourced from the Central Statistics Agency obtained from the National Labor Force Survey (SAKERNAS). This research uses Logistic Regression Analysis (Binary Logistics). The results of the study show that socio-economic factors (age, number of household members, education level, gender and income of household members) have a significant influence on the participation of the elderly population, meaning that every increase of 1 unit of social-economic factors can increase the participation of the elderly population.

The Effect of Loan to Deposit Ratio and Net Interest Margin on Return on Assets

2024-01-22T10:37:17+07:00

This study aims to determine the effects of Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) either partially or simultaneously on Return on Asset (ROA) of banking companies listed in Indonesia Stock Exchange (IDX). Sampling in this study using purposive sampling method. The sample used is 23 companies from 46 companies listed on the IDX that publish annual report complete from 2018-2022. Data analysis technique uses panel data regression analysis. The results of the study found that partially LDR does have a negative and significant effect on ROA of banking companies in IDX 2018-2022, while the NIM does have a positive and significant effect on ROA of banking companies in IDX 2018-2022. The results of the study found that simultaneous LDR and NIM does have an effect on ROA.

Factors Affecting Tax Avoidance

2024-01-15T19:44:19+07:00

This research is included in quantitative research that aims to determine the effect of profitability, leverage, company size, sales growth, audit quality and the proportion of independent commissioners on partial or simultaneous tax avoidance in basic industrial and chemical sector companies listed on the IDX for the 2019-2022 period. The number of samples used was 20 companies with samples with purposive sampling method sampling techniques and using skunder data and obtained from annual financial statements, this regression analysis uses panel data regression using Eviews 12 software as a measuring tool. The results of the study stated that profitability affects tax avoidance in this study also states that leverage, company size and sales growth do not affect tax avoidance on audit quality variables and the proportion of independent board of commissioners is stated to have an effect on avoidance The R² value in the regression dependent variable is 12.22% while the rest was described by other variables other than the variables used in this study.

Detection of Financial Statement Fraud Using the Diamond Theory Perspective Fraud Method

2024-01-07T21:43:49+07:00

The goal of this research is to detect financial statement fraud by using the fraud diamond theory approach. In this experiment, both independent and dependent variables were used. The dependent variable is financial statement fraud, while the independent variable is the one that accounts for opportunity, pressure, capability, and rationalization. The research focuses on banking companies that plan to list on the Indonesia Stock Exchange between 2020 and 2022. The population of this study consists of the 46 banking firms that are listed on the Indonesia Stock Exchange. 42 banking firms make up the research sample, and the sample method used is a purposive sampling methodology that is, a sampling strategy with predetermined criteria. This study approach makes use of logistic regression. According to the study's finding pressure has no effect on financial statement fraud . Opportunity has a negative effect on the release of financial statements. Rationalization and the capability to have a positive effect on financial statement fraud . The limitations of the research obtained after the research were the limitations of the research object only using banking companies registered on the IDX for 2020-2022 and the limitations of the fraud score model which has a high dependence on financial data.

Analysis of Factors That Influence Interest in Transaction Payments Using QRIS

2024-02-29T09:27:57+07:00

Quick Response Code Indonesian Standard (QRIS) is a non-cash payment method that makes transactions easier for consumers. The aim of this research is to determine the interest in using QRIS as a non-cash transaction medium. This research is descriptive research with a quantitative approach. The sample in this study was taken through convenience sampling with a total of 191 respondents. The data analysis technique uses the Structural Equation Model (SEM) using the Partial Least Square (PLS) method. The independent variables examined in this research are Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Conditions and Use Behavior. The results of this research show that Performance Expectancy, Social Influence, and Facilitating Conditions have a positive influence on Behavior Intention to Use. Meanwhile, Effort Expectancy has no influence on Behavior Intention to Use.

2022 MotoGP in Indonesia: Atlas.ti Analysis of the Impact NTB Economy

2024-01-07T20:43:56+07:00

The construction of the Mandalika circuit and the implementation of the 2022 MotoGP in Central Lombok, NTB has various impacts on the community around the circuit, both positive and negative. This type of research is qualitative research, using secondary data sources. The analysis tool used is Atlas.ti software. The purpose of this study is to analyze economic growth in NTB as a spillover impact of the MotoGP event and the added value that can be provided to improve the economy in tourism areas around NTB. The results of this study show that the Mandalika circuit and the implementation of the 2022 MotoGP created a new color to the economy in the NTB province. The construction of the Mandalika circuit has various impacts on regional infrastructure, the environment, the tourism industry sector, the community, and NTB's regional income. The biggest spillover impact of organizing MotoGP on the Mandalika circuit is felt by the NTB province. Mandalika SEZ was built by the government with the aim of improving the economy of the surrounding community through the development of MSMEs. MSME players sell typical NTB products such as culinary, souvenirs, t-shirts, and woven fabrics typical of Lombok as a form of added value provided to increase NTB's economic growth. The application of the concept of Muslim friendly tourism is also needed in order to attract more tourists to visit NTB and surrounding tourist destinations.

The Effect of Compensation Level and Organizational Citizenship Behaviour on Employee Performance

2024-03-26T02:49:07+07:00

Every organization must be able to keep up with all the progress in order to achieve a goal, it requires adequate employee performance. The variables that can affect employee performance are the level of compensation and organizational citizenship behavior so that the organization can achieve its goals well. The purpose of this study was to determine the effect of compensation levels and Organizational Citizenship Behavior on employee performance at the Bandung branch of the DAMRI General Company. This research method uses a descriptive method with a quantitative approach. The data source used is primary data source obtained from DAMRI employees in Bandung branch. The research sampling technique used non probability sampling with convience sampling technique and obtained a sample of 65 respondents. The analytical tool used in this research is SmartPLS version 3.2.9. The results of this study indicate that the level of compensation and organizational citizenship behavior affects employee performance.

Pengaruh Corporate Social Responsibility, Aktivitas, dan Leverage terhadap Kinerja Keuangan pada Perusahaan Perbankan Syariah

2024-03-26T11:47:43+07:00

Penelitian ini menyelidiki bagaimana kinerja keuangan perusahaan-perusahaan di sub-sektor perbankan Syariah, yang terdaftar di Bursa Efek Indonesia dari tahun 2021 hingga 2022, dipengaruhi oleh kegiatan tanggung jawab sosial perusahaan (CSR) dan leverage. Tujuan utamanya adalah mengevaluasi dampak kegiatan CSR dan leverage terhadap kinerja keuangan, dengan fokus khusus pada penggunaan return on assets (ROA) sebagai indikator utama. Penelitian ini melibatkan sampel 32 perusahaan di dalam sub-sektor perbankan Syariah. Sampling jenuh digunakan sebagai metode pemilihan sampel dimana mengumpulkan data 2 tahun dengan menggunakan laporan keuangan triwulan, selain itu data sekunder digunakan pada penelitian ini seperti lapooran keuangan, annual report, dan sustainibility report. Dalam penelitian ini, pendekatan analitis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa sementara tidak ada dampak yang mencolok dari tanggung jawab sosial perusahaan (CSR) terhadap kinerja keuangan, baik kegiatan maupun leverage menunjukkan pengaruh positif yang signifikan terhadap kinerja keuangan.

Development Strategy of Urban Farming in Encouraging the Implementation of Circular Economy in Bandung City

2024-03-29T09:30:08+07:00

Circular Economy implemented in urban farming will improve the welfare of the community. The purpose of this research is to develop a strategy for the development of urban farming to encourage a circular economy. The method used was to conduct a SWOT analysis by identifying internal and external factors as the development of urban farming to encourage a circular economy. Based on the results of the analysis, it was found that the urban farming development strategy to realize a circular economy combines elements of weakness (weakness) with threats (threat), namely collaborating with the education office and the women's empowerment and child protection office to introduce urban farming activities and collaborating with the education office and the women's empowerment and child protection office to introduce urban farming activities.