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All Journal SOLUSI Indonesian Economic Review Jurnal Ilmiah Manajemen dan Akuntansi
C. Tri Widiastuti
Universitas Persatuan Guru Republik Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH FINANCIAL LITERACY DAN FINANCIAL ATTITUDE TERHADAP FINANCIAL MANAGEMENT BEHAVIOR DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MEDIASI Pada Generasi Z di Kota Batang Sekar Intan Guphita; C. Tri Widiastuti; Rita Meiriyanti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/r03wzy77

Abstract

This study to examine and analyze the influence of Financial literacy and financial attidudes on Financial Management Behavior, with Locus of Control as a mediating variable among Generation Z in Batang City. This research is quantitative. The population in this study was gwnwration Z in Batang City, with a sample size of 100 respondents. Data collection was conducted by distributing an online questionnaire via Goggle Form. Data analysis techniques in this study used structural model analysis (Inner Model), measurement model analysisis (Outer Model), and hypothesis testing. Data processing was performed using SmartPLS 4 sofware. The result showed that Financial literacy had no significant effect on Financial Management Behavior, while Financial Attitude had a significant effect on Financial Management Behavior. Financial literacy significantly affected Locus of Control, Financial Attitude significantly affected Locus of Control, and Locus of Control did not significantly affect Financial Management Behavior. Locus of Control was unable to mediate the influence of Financial literacy and financial attitudes on Financial Management Behavior.
The Influence of the Board of Directors, Audit Committee, and Bank Size on Financial Performance with Leverage as a Moderating Variable Alina Indra Sakti Dwijayanti; C. Tri Widiastuti; Prianka Ratri Nastiti
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.106

Abstract

The impact of the audit committee, board of directors, and bank size on the return on assets (ROA) of banks listed on the Indonesian stock exchange between 2020 and 2024 is examined in this study. As a moderating variable, the leverage ratio is investigated. Purposive sampling and a quantitative technique were used to choose 27 businesses. Simple regression analysis and moderated regression analysis (MRA) in SPSS 26 were used for the analysis. The findings indicate that whereas audit committee size has a negative, but not statistically significant, link with ROA, board size has a substantial positive correlation with ROA. Larger banks are not always more lucrative since there is a strong negative correlation between bank size and ROA. The moderation analysis's findings imply that the leverage ratio has a stronger impact on debt-intensive companies and magnifies the favorable correlation between board size and ROA. Additionally, the debt ratio was discovered to be an independent moderating factor between bank size and ROA as well as between the audit committee and ROA.
Kepercayaan Pelanggan Memediasi Citra Merek dan Kualitas Produk Terhadap Keputusan Pembelian Anies Nor Kholidah; C. Tri Widiastuti; Prianka Ratri Nastiti
Solusi Vol. 23 No. 3 (2025): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v23i3.12023

Abstract

Penelitian ini dilatarbelakangi oleh ketidakstabilan angka penjualan yang dialami oleh Toko Nibras House Pati, meskipun toko tersebut telah dikenal memiliki brand image yang baik serta menawarkan produk dengan kualitas yang tinggi. Tujuan dari penelitian ini adalah untuk memicu pengaruh brand image dan hubungan timbal balik produk terhadap keputusan pembelian, dengan kepercayaan pelanggan sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei yang disampaikan kepada konsumen Toko Nibras House Pati. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif, di mana data dikumpulkan melalui penyebaran kuesioner. Sebanyak 100 responden dilibatkan dalam penelitian ini, yang dipilih menggunakan metode purposive sampling berdasarkan kriteria tertentu. Analisis data dilakukan menggunakan teknik Partial Least Square (PLS) dengan bantuan perangkat lunak SmartPLS versi 4.0. Temuan dari studi ini menunjukkan bahwa brand image tidak memberikan pengaruh yang signifikan terhadap kepercayaan konsumen, sementara kualitas produk memberikan pengaruh yang signifikan. Selanjutnya, brand image juga tidak secara signifikan memengaruhi keputusan pembelian, namun kualitas produk terbukti memberikan dampak yang signifikan. Kepercayaan konsumen tidak terbukti memiliki pengaruh yang signifikan terhadap keputusan pembelian, sehingga tidak berperan sebagai variabel mediasi. Oleh karena itu, baik brand image maupun kualitas produk tidak memiliki pengaruh tidak langsung terhadap keputusan pembelian melalui kepercayaan konsumen. Meskipun citra merek belum memperlihatkan dampak signifikan pada penelitian ini, namun tetap menjadi aspek penting yang tidak boleh diabaikan dalam strategi pemasaran jangka panjang. Temuan menekankan pentingnya kualitas produk dan kepercayaan konsumen dalam meningkatkan keputusan pembelian.
Co-Authors Alina Indra Sakti Dwijayanti Anies Nor Kholidah Prianka Ratri Nastiti Rita Meiriyanti Sekar Intan Guphita