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All Journal Jurnal Ekonomi dan Bisnis Socius: Social Sciences Research Journal
Ika Novaliana
Universitas PGRI Mpu Sindok
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Analisis Tingkat Pemahaman Mahasiswa terhadap Konsep Penganggaran Perusahaan dan Implikasinya terhadap Kesiapan Kerja di Bidang Keuangan Ika Novaliana
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i1.2114

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat pemahaman mahasiswa terhadap konsep penganggaran perusahaan serta implikasinya terhadap kesiapan kerja di bidang keuangan. Penganggaran perusahaan merupakan mata kuliah penting yang membekali mahasiswa dengan kemampuan perencanaan dan pengendalian keuangan dalam organisasi. Namun, tingkat pemahaman yang bervariasi di kalangan mahasiswa dapat memengaruhi kesiapan mereka dalam menghadapi tuntutan profesional di dunia kerja. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif dan asosiatif. Populasi penelitian adalah mahasiswa Program Studi Manajemen Universitas PGRI Mpu Sindok Nganjuk yang telah menempuh mata kuliah Penganggaran Perusahaan, dengan sampel sebanyak 70 responden. Data dikumpulkan melalui kuesioner berskala Likert dan dianalisis menggunakan regresi linear sederhana dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa tingkat pemahaman mahasiswa terhadap konsep penganggaran perusahaan tergolong tinggi, demikian pula dengan kesiapan kerja mereka di bidang keuangan. Uji regresi menunjukkan adanya pengaruh positif dan signifikan antara pemahaman konsep penganggaran dan kesiapan kerja dengan nilai signifikansi 0,000 < 0,05. Temuan ini menegaskan bahwa semakin tinggi pemahaman mahasiswa terhadap konsep penganggaran, semakin baik pula kesiapan mereka dalam menghadapi dunia kerja.
Digital Financial Inclusion, Cashless Payment Innovation, and Green Consumer Behavior among Indonesian University Students Ika Novaliana; Prasetya Tri Mahendra
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 4, No 2 (2026): September 2026
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.23016679

Abstract

The rapid development of digital technology has accelerated the transformation of payment systems toward increasingly widespread cashless transactions among society, particularly among university students as a digital native generation. At the same time, the issue of sustainable economic development requires more environmentally responsible consumption behavior through the utilization of efficient financial technology with minimal use of physical resources. However, studies examining the relationship between digital financial inclusion, cashless payment innovation, and green consumer behavior among university students in Indonesia remain relatively limited. This study offers novelty through the integration of the concepts of digital financial inclusion and green consumer behavior within the context of sustainable economic development among the younger generation. The research gap lies in the limited empirical studies linking the use of digital payments to changes in sustainable consumption behavior within university environments. This study aims to analyze the influence of digital financial inclusion and cashless payment innovation on green consumer behavior in supporting sustainable economic development. The research employed a quantitative approach using a survey technique involving university students in Indonesia as research respondents. Data analysis was conducted using Structural Equation Modeling (SEM). The results indicate that digital financial inclusion and cashless payment innovation have a positive and significant effect on green consumer behavior. Furthermore, green consumer behavior has been proven to contribute to supporting sustainable economic development through increased transaction efficiency, reduced cash usage, and greater awareness of responsible consumption behavior.
Co-Authors Prasetya Tri Mahendra