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THE INFLUENCE OF FINANCIAL KNOWLEDGE AND FINANCIAL ATTITUDE ON FINANCIAL MANAGEMENT BEHAVIOR OF ACCOUNTING DEPARTMENT STUDENTS FACULTY OF ECONOMICS AND BUSINESS MATARAM UNIVERSITY WITH PERSONALITY AS A MODERATING VARIABLE

2024-11-20T06:31:16+00:00

This study aims to determine the effect of financial knowledge and financial attitudes on the financial management behavior of students in the Accounting Department, Faculty of Economics and Business University of Mataram with personality as a moderating variable. Data collection was done by distributing questionnaires to 88 students included in the research sample. The sampling technique used proportional random sampling. The results of the study showed that financial knowledge and financial attitudes had a significant effect on students financial management behavior, both partially and simultaneously. Meanwhile, the results of the moderation regression analysis found that personality could not moderate financial knowledge or financial attitudes towards students' financial management behavior. This study is expected to be a source of reference in managing finances for the community and especially for students in everyday life.

COMPARISON OF TRADITIONAL MARKETING AND MODERN MARKETING: IN THE PECHOIN COMMSMETIC

2024-11-20T06:33:52+00:00

In recent years, China's science and technology have developed rapidly, its economy has become more prosperous, and consumers' demand for cosmetics has become increasingly high. In order to meet the needs of consumers and the market, traditional marketing and modern marketing have been effectively integrated and promoted. This paper is mainly based on the Pechoin cosmetics industry, focusing on modern marketing and traditional marketing. Data collection methods and data analysis methods are mainly used to analyze and compare modern marketing and traditional marketing in the Pechoin cosmetics industry. At the same time, the competition in the cosmetics market is getting more and more intense. This has further encouraged the world's leading skin care companies to accelerate their international expansion. Under this condition, if the Pechoin cosmetics industry wants to stand out among the many skin care products, they must implement scientific and effective marketing strategies.

THE INFLUENCE OF INFORMATION TECHNOLOGY UTILIZATION, WORK EXPERIENCE, SKILLS, AND INCENTIVES ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS AT THE BADAN PUSAT STATISTIK (BPS) OF WEST NUSA TENGGARA PROVINCE

2024-11-20T05:02:43+00:00

In the current digital era, information systems play a crucial role in the operations and decision-making processes of organizations. This study aims to examine the influence of information technology utilization, work experience, skills, and incentives on the effectiveness of accounting information systems at Badan Pusat Statistik (BPS) of West Nusa Tenggara Province. The primary focus of this research is to identify how these factors contribute to the effectiveness of accounting information systems. The study employs a quantitative method, using primary data collected through questionnaires. The data analysis method used is multiple linear regression (PLS-SEM) with SmartPLS 4 software. The results indicate that the variables of work experience, skills, and incentives have a positive and significant impact on the effectiveness of accounting information systems, while the utilization of information technology has a negative and significant effect on the effectiveness of accounting information systems.

CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN MINING SECTOR : A FINANCIAL PERFORMANCE APPROACH

2024-11-20T06:40:51+00:00

Obtaining the greatest profit or profit with the fewest expenses is the primary objective of any business. Companies frequently ignore the effects of their operations in the workplace, such as the social and environmental repercussions that lead to interpersonal disputes. Consequently, locals frequently express their displeasure with the company's administration through protests and rallies. With a focus on mining businesses, this study seeks to demonstrate the partial and simultaneous influence of public share ownership, debt to equity ratio, company size, and net profit margin on CSR disclosure. A quantitative technique combining a descriptive and verification methodology was employed in this study. Multiple linear regression analysis was used for the statistical testing; at a significance level of 0.05, the f-test and the t-test were used to evaluate simultaneous effects and partial effects, respectively. The findings, It has been demonstrated through statistical testing that public shareholders, debt to equity ratio and company size has significantly and favourably affects corporate social responsibility disclosure. It has been only net profit margin has little bearing on corporate social responsibility disclosure. Simultaneous, firm size, net profit margin, debt-to-equity ratio, and public shareholders affect corporate social responsibility disclosure.

THE INFLUANCE OF FINANCIAL BEHAVIOR, FINANCIAL LITERACY, AND FINANCIAL TECHNOLOGY ON THE PERFOMANCE OF MSMEs IN MATARAM CITY

2024-11-20T06:56:16+00:00

The research analyze influence of financial behavior, financial literacy, and financial technology on the performance of Mataram City MSMEs. The method used is a quantitative approach with surveys as a data collection technique. The population of this research is MSME actors who own MSME businesses in Mataram City, with a sample taken randomly of 100 respondents. The collected data was analyzed using multiple linear regression to test the relationship between variables. Temun shows that financial behavior has no significant effect on the performance of MSMEs in Mataram City, financial literacy has no effect on the performance of Mataram City, and financial technology has a positive influence on the performance of MSMEs in Mataram City. The results of this research emphasize the importance of strengthening financial behavior, financial literacy and financial technology to support MSME performance and better economic growth.

THE INFLUENCE OF FINANCIAL LITERACY ON GOLD INVESTMENT DECISIONS-MAKING IN EAST JAVA SOCIETY 2024

2024-11-20T07:04:07+00:00

Financial literacy, which includes knowledge, skills and attitudes towards financial matters, is critical for making sound investment decisions. The research of this study is to investigate the impact of financial literacy on investment decisions, particularly gold investment of East Java in 2024. This study takes a quantitative approach, with data collection carried out through an online questionnaire using Google Forms to assess financial literacy and investment behavior, specifically in gold investment. The correlation method is used to investigate the link between financial knowledge and gold investing decisions. The results of this investigation indicate that there is a positive relationship between financial literacy and gold investment decisions. People with a greater level of understanding of finance more likely to invest in gold and exhibit better informed investment behavior. These findings indicate that increasing financial literacy can help people make better investing decisions, hence enhancing their overall financial well-being.

THE EFFECT OF SERVICE QUALITY, FINANCIAL SELF-EFFICACY AND FINANCIAL INCLUSION ON CUSTOMER SATISFACTION AT BANK BRI MATARAM BRANCH

2024-11-20T07:09:36+00:00

The purpose of this study is to see the influence of service quality, financial self-efficacy, and financial inclusion on customer satisfaction of Bank BRI Mataram branch. The population in this study is Bank BRI Mataram branch customers and the number of samples is 100 respondents using the Non Probability Sampling method and the technique used is Accidental Sampling. Data collection was carried out by distributing questionnaires online. The data analysis technique used was multiple regression analysis and based on the analysis, it was found that the quality of service and financial inclusion had a positive and significant effect on customer satisfaction while financial self-efficacy did not have a significant effect on customer satisfaction at Bank BRI Mataram branch.

THE EFFECT OF FINANCIAL SELF-EFFICACY AND LEARNING INTEREST ON STUDENTS' FINANCIAL STATEMENT ANALYSIS ABILITY

2024-11-20T07:12:30+00:00

This study aims to analyze the factors that influence the ability to analyze student financial statements seen from financial self-efficacy and student interest in learning. Research methods use a quantitative approach. The population chosen for this study is the students of Accounting, Faculty of Economics and Business, State University of Surabaya in the year 2023 amounted to 450 students and sampling of 116 students, with simple random sampling method. The research was conducted by distributing questionnaires and the data analysis technique used was multiple linear regression analysis. The results showed that financial self-efficacy and interest in learning had a positive and significant effect on the ability to analyze student financial statements, with the influence of financial self-efficacy being more dominant than interest in learning. The higher the financial self-efficacy and interest in learning, the higher the level of ability to analyze financial statements.

THE IMPACT OF FINANCIAL TECHNOLOGY ON SAVING BEHAVIOR OF STUDENTS IN SURABAYA

2024-11-20T07:15:35+00:00

This research aims to investigate the impact of financial technology (fintech) on the saving behavior of students in Surabaya. The study examines the level of fintech adoption, the relationship between fintech usage and saving behavior, and the factors influencing students' decisions to use fintech for saving. Data were collected from a sample of students using questionnaires, and statistical analyses were conducted using descriptive statistics, reliability tests, Pearson correlation, multiple regression, and independent t-tests. Key findings show that 80% of the students have adopted fintech, with a significant positive correlation between fintech usage and saving behavior. Factors such as ease of use, perceived security, and financial literacy are significant predictors of fintech use for saving. The results suggest that fintech is an effective tool to enhance saving habits among students in Surabaya. However, differences in saving behavior between fintech users and non-users are not substantial, highlighting the need to consider selection bias. This research contributes to the understanding of fintech's role in promoting financial inclusion and improving saving behaviors in emerging markets.

THE INFLUENCE OF JOB STRESS ON WORK PROCRASTINATION WITH THE LEVEL OF JOB SATISFACTION AS AN INTERVENING VARIABLE ON MEMBERS OF THE BRIMOB BATTALION B PIONEER SENTOLO, KULON PROGO

2024-11-20T03:57:44+00:00

Work stress is a condition of tension experienced by employees in the face of work and creates a physical / psychological imbalance, and affects the emotions, thought processes and conditions of an employee which can cause harm to individuals and related organizations. Procrastination is a delay of a few moments before the deadline or a long-term delay to exceed the deadline so that it interferes with performance within a limited time span by replacing activities that are not so important. Job satisfaction refers to an individual's general attitude towards his or her job. Job satisfaction is the result of employees' perceptions of the extent to which their work can provide such an emotional state. This study aims to empirically examine the effect of job stress on work procrastination with job satisfaction as an intervening variable in members of Brimob Battalion B Pelopor, Sentolo, Kulon Progo. This research was conducted at Mako Brimob Battalion B Pelopor, Sentolo, Kulon Progo. The sample used amounted to 50 people. The method in this study uses quantitative methods. Data collection methods using interviews and questionnaires. The analysis method used is Partial Least Square (PLS) which uses the results of the outer model and inner model tests. Based on the results of the study, the following findings were obtained: work stress has a positive and significant effect on work procrastination, work stress has a positive and significant effect on job satisfaction, job satisfaction has a positive and insignificant effect on work procrastination, work stress has an insignificant effect and a direct effect on work procrastination with job satisfaction.

CHARACTERISTICS OF BAGASSE BIOCHAR IN INDUSTRIAL SCALE PRODUCTION

2024-11-20T07:20:15+00:00

Bagasse is a waste that can still be processed into more useful materials, in this case it will be processed into biochar. The bagasse used is sugarcane milling waste from a sugar factory in Majalengka, Cirebon, West Java. The pyrolysis process is carried out at the biochar factory of PT XXX which is also located in the area. Making biochar with an industrial-scale pyrolysis reactor namely the rotary carbonization furnace reactor. The main components are a bagasse feeder system, rotary drum dryer, pyrolysis reactor, fan and condenser. The system operates in line from the feeder to the biochar output. The purpose of this research is to investigate the pyrolysis of bagasse in a rotary horizontal carbonization furnace reactor to study the effect of pyrolysis process parameters in the form of temperature and residence time on the product characteristics of biochar. The tests provided results that the residence time has an effect on the proximate and ultimate analysis of biochar. The results showed that with increasing residence time, the volatile meter, hydrogen and oxygen decreased while the ash content, fixed carbon, carbon and gross calories increased. The test also provides results that temperature affects the proximate and ultimate analysis of biochar. The results show that as the pyrolysis temperature increases, the parameters of ash content, fixed carbon and gross calory increase while the parameters of volatile metter, hydrogen and oxygen decrease. The morphological structure of biochar changes with increasing pyrolysis temperature and the results showed that the higher the pyrolysis temperature, the larger the diameter of the biochar pores.

UTILIZING DIGITAL TECHNOLOGY TO ENHANCE ECONOMIC COMPETITIVENESS AND BUSINESS SUSTAINABILITY AMIDST TECHNOLOGICAL DISRUPTION FOR SMES (SMALL AND MEDIUM ENTERPRISES)

2024-11-20T07:29:38+00:00

This literature review discusses the role of digital technology utilization in enhancing economic competitiveness and business sustainability amidst technological disruption. The purpose of this study is to identify the role of digital technology utilization in improving economic competitiveness and business sustainability in the face of technological disruption. The research method used is a literature review by collecting data from relevant national and international sources. This study shows that the use of digital technology can increase productivity, operational efficiency, product quality, create new opportunities to expand markets, and improve decision-making quality. However, many industries invest resources in the latest technology, but without proper management, disruption can lead to instability, resulting in an inevitable consumer manifesto. The implementation of digital technology also faces numerous challenges, such as resource shortages, unsupportive policies, lack of investment in research and development, and insufficient awareness of the importance of innovation. Therefore, enhancing economic competitiveness through the utilization of digital technology requires the involvement of all parties, such as the government, educational institutions, the private sector, and the general public. The government must create policies that support innovation, improve access to resources, and increase support for research and development to ensure business sustainability in the face of technological disruption.

THE EFFECT OF SPIRITUAL INTELLIGENCE AND EMOTIONAL INTELLIGENCE ON THE PERFORMANCE OF AUDITORS MODERATED BY REMUNERATION IN THE REGIONAL OFFICE OF DGT SPECIAL REGION OF YOGYAKARTA

2024-11-20T03:22:33+00:00

This study aims to analyze the influence of spiritual intelligence, emotional intelligence, and remuneration on the performance of tax auditors in the DGT Regional Office of the Special Region of Yogyakarta, as well as to evaluate the role of remuneration moderation in the relationship between spiritual intelligence and emotional intelligence on auditor performance. The method used in this study is quantitative descriptive with a population of 105 tax auditor employees in the DGT Regional Office of the Special Region of Yogyakarta, where the entire population is sampled using the saturated sample method, which is to make the entire population part of the sample. Data collection was carried out through questionnaires, and data analysis using a structural equation model (Structural Equation Model). The results of the study show that spiritual intelligence and emotional intelligence have a positive effect on the performance of tax auditors. In addition, remuneration also has a positive effect on the performance of tax auditors and acts as a moderation variable that strengthens the relationship between spiritual intelligence and emotional intelligence to the performance of tax auditors.

THE EFFECT OF JOB PROMOTIONS AND POSITION MUTATIONS ON JOB SATISFACTION OF EMPLOYEES OF THE DIRECTORATE GENERAL OF TAXES WITH WORK-LIFE BALANCE AS AN INTERVENING VARIABLE

2024-11-20T03:50:13+00:00

This study aims to analyze the influence of position promotions and position mutations on job satisfaction of employees of the DGT Regional Office of the Special Region of Yogyakarta. In addition, this study also analyzes the indirect influence of job promotions and job mutations on job satisfaction through work-life balance as an intervening variable. The method used is a descriptive quantitative approach with the Structural Equation Model (SEM) analysis technique. Data was collected through a questionnaire and analyzed using Smart PLS 3.2.9 software. The population of this study is all employees of the DGT Regional Office of the Special Region of Yogyakarta, with a sample of 67 employees who occupy the positions of Objection Reviewer and implementer, selected using the purposive sampling method. The results of the study show that position promotion has a positive effect on employee job satisfaction. On the other hand, position mutation has a significant negative effect on job satisfaction. Work-life balance has a positive and significant effect on job satisfaction and mediates the influence of job promotion on job satisfaction significantly. However, work-life balance does not mediate the influence of position mutations on job satisfaction.

ANALYSIS OF THE IMPLEMENTATION AND PREPARATION OF FOUNDATION FINANCIAL REPORTS BASED ON ISAK 35 CASE STUDY ON THE AL-MUSLIH ISLAMIC BOARDING SCHOOL FOUNDATION

2024-11-20T07:37:56+00:00

The Al-Muslih Islamic Boarding School Foundation, in preparing its financial statements, only records cash inflows and outflows and has not yet implemented the provisions of ISAK 35, which serves as the basis for the preparation of financial statements for non-profit entities. ISAK 35 is an accounting standard that regulates the recognition, measurement, and disclosure of transactions within non-profit organizations. The implementation of ISAK 35 is crucial to ensure that financial statements are prepared transparently and reflect the actual financial condition. The purpose of this study is to analyze the implementation of ISAK 35 and to prepare financial statements using a case study of the Al-Muslih Islamic Boarding School Foundation in Karawang Regency. This research is descriptive qualitative-analytic in nature. Data collection techniques include observation, interviews, and documentation. The data used consists of secondary data in the form of cash receipts and disbursement reports, and primary data obtained through interviews and observations. The data analysis method applied is descriptive qualitative analysis. Based on the research results, it can be concluded that the Al-Muslih Islamic Boarding School Foundation has not yet applied ISAK 35 in its financial reporting and only records cash inflows and outflows. This indicates a deficiency in the presentation and disclosure of information, which does not comply with established standards. The research results provide a model of financial statements according to ISAK 35, which includes a statement of financial position, statement of comprehensive income, statement of changes in net assets, and a cash flow statement.

ENVIRONMENTAL ACCOUNTING ANALYSIS ON WASTE MANAGEMENT IN BALONGSARI PUBLIC HEALTH CENTER KARAWANG

2024-11-20T07:34:02+00:00

This study aims to analyze the implementation of environmental accounting in waste management at the Balongsari Health Center in Karawang. The method used is descriptive qualitative, with data collection techniques through observation, interviews, and documentation. The results show that the Balongsari Health Center has incurred costs for managing medical and non-medical waste but has not specifically categorized environmental costs in its financial reports. The conclusion is that the implementation of environmental accounting at Balongsari Health Center is still limited, and waste management is conducted according to standard procedures, although not fully optimal due to facility limitations such as the absence of an IPAL (Wastewater Treatment Plant).

THE EFFECT OF LECTURER CERTIFICATION ALLOWANCE AND WORKLOAD ON LECTURER PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABLE AT THE YOGYAKARTA INSTITUTE OF TECHNOLOGY

2024-11-20T03:34:43+00:00

This study aims to determine the effect of lecturer certification allowances and workload on performance with organizational commitment as an intervening variable. This research was conducted at the Yogyakarta Institute of Technology with 32 respondents who already have educator certificates or have been certified. The type of research is quantitative with Smart Part Least Square (PLS) analysis tool version 4.0.9.6. Based on the results of the study, it shows that the direct effect of lecturer certification allowances does not have a positive and significant effect on lecturer performance. Workload has a positive and significant effect on lecturer performance. Lecturer certification allowances have a positive and significant effect on organizational commitment. Workload positively and significantly affects organizational commitment. Organizational commitment has no effect on performance. Furthermore, for indirect influences, it shows that organizational commitment is unable to interven the relationship between lecturer certification allowances and performance. Organizational commitment is not able to interven the relationship between workload and lecturer performance at the Yogyakarta Institute of Technology.

THE INFLUENCE OF NON-PERFORMING LOANS (NPL), LOAN OF DEPOSIT RATIO (LDR), OPERATING COST OF OPERATING INCOME (BOPO), QUALITY OF EARNING ASSETS (KAP) AND CAPITAL ADEQUACY REQUIREMENT (CAR). EARNING ASSETS (KAP) AND MINIMUM CAPITAL ADEQUACY (KPMM) ON RETURN

2024-11-20T04:14:48+00:00

This study aims to analyze how financial ratios in Bank Perekonomin Rakyat, namely Non-Performing Loan (NPL), Loan of Deposit Ratio (LDR), Operating Costs Operating Income (BOPO), Earning Asset Quality (KAP) and the influence of Minimum Capital Adequacy (CAR) affect the level of profitability projected from the Return of Asset (ROA) ratio.

The sample in this study used purposive sampling method, namely the People's Economic Bank in Bantul Regency which is registered with the Financial Services Authority for the period 2020-2023. The secondary data used are publication reports obtained from accessing the Financial Services Authority website (www.ojk.go.id) which are then recorded into SPSS. The data analysis method uses a classic assumption test which includes normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The analysis tool technique is descriptive analysis and statistical analysis.

The results showed that CAR has a positive and significant effect on ROA, NPL and BOPO have a negative and significant effect on ROA while LDR and KAP have an insignificant effect on ROA.