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All Journal JURNAL LENTERA AKUNTANSI Jurnal Pengabdian Bukit Pengharapan Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Transformasi Bisnis Digital
Nurkholik Nurkholik
Universitas Pandanaran
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH LITERASI KEUANGAN, PENDAPATAN, DAN TOLERANSI RISIKO TERHADAP PERILAKU KEUANGAN DAN DAMPAKNYA PADA KEPUTUSAN INVESTASI : STUDI KASUS GEERASI Z KOTA SEMARANG Patricia Dhiana Paramita; Daniel Kartika Adhi; Nurkholik Nurkholik; Heru Sri Wulan; Izza Nisa’ul Afi
JURNAL LENTERA AKUNTANSI Vol. 10 No. 2 (2025): JURNAL LENTERA AKUNTANSI, November 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i2.2016

Abstract

As a digitally savvy generation, Gen Z plays an increasingly significant role in Indonesia's capital markets, now comprising more than half of its investor base. This study applies a behavioral finance perspective to examine how financial knowledge and psychological traits influence investment outcomes. The objective of this study is to explore the impact of financial literacy, income, risk tolerance, and financial behavior on investment decisions among Generation Z in Semarang City. A quantitative approach  was used, with data collected  from 110 Gen  Z investors selected through purposive sampling. Respondents completed an online questionnaire measured on a five-point Likert scale, and the data were analyzed using SPSS. The analysis results show that financial literacy, income, risk tolerance, and financial behavior all have a positive and significant influence on investment decisions. This is supported by a significance value below 0.05 and a t-value above the critical value of 1.98260. Further analysis using the Sobel test evaluated the mediating role of financial behavior. The test produced a Z-score below the significance threshold of 1.96, indicating no significant mediation in  the tested  relationship. Thus,  although financial  behavior directly influences investment decisions, it does not mediate the influence of financial literacy, income, or risk tolerance. These findings highlight that financial literacy, income, and risk tolerance are the main factors shaping Generation Z's investment behavior, with financial behavior acting more as an outcome than an intermediary in this context.
PELATIHAN EARN MONEY MAKER FOR ANDROID UNTUK PENINGKATKAN PASSIVE INCOME BAGI WARGA KELURAHAN JATIREJO KECAMATAN GUNUNGPATI KOTA SEMARANG Patricia Dhiana Paramita; Nurkholik Nurkholik
Jurnal Pengabdian Bukit Pengharapan Vol. 6 No. 1 (2026)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v6i1.1284

Abstract

This community service activity was conducted to implement the partnership between Universitas Pandanaran and the Gunungpati District administration in Semarang City. Specifically, the initiative aimed to shift residents' mindsets—encouraging them not to rely solely on formal employment for income but to also consider using Android-based smartphones to generate passive income. The activity was held in two sessions, on July 5 and July 12, 2026. Overall, the event proceeded successfully and received a positive response from the residents.
Pengaruh Leverage, Rasio Pasar, dan Book Value terhadap Laba Sebelum Pajak dengan Profitabilitas sebagai Moderasi pada Teknologi Elektronik BEI 2018–2025 Lidwina Tri Kristina Zebua; Nurkholik Nurkholik; Patricia Dhiana Paramita
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2586

Abstract

Every company aims to achieve optimal profit and maintain business sustainability in the long term. Earnings before tax is an important indicator of financial performance because it reflects a company’s ability to generate profit before tax expenses. This study aims to examine the effect of leverage, market ratio, and book value on earnings before tax, with profitability as a moderating variable. The research sample consists of technology companies in the electronics sub-sector listed on the Indonesia Stock Exchange (IDX) during 2018–2025. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that leverage, market ratio, and book value significantly affect earnings before tax. Profitability strengthens the effect of market ratio on earnings before tax, but does not moderate the effects of leverage and book value on earnings before tax. These findings provide useful information for companies in evaluating financial performance and may serve as a consideration for investors in making investment decisions.
Pengaruh ROA, CR, dan Sales Growth terhadap Earning Growth dengan Mediasi DPR pada Perusahaan Ritel di IDX 2020-2024 Rima Melati; Nurkholik Nurkholik; Azis Fathoni
Jurnal Transformasi Bisnis Digital Vol. 3 No. 4 (2026): Juli: Jurnal Transformasi Bisnis Digital (JUTRABIDI)
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jutrabidi.v3i4.1695

Abstract

This research aims to examine the effect of return on assets, current ratio, and sales growth on earning growth, with dividend payout ratio as an intervening variable in retail companies listed on the Indonesian Stock Exchange during the 2020–2024 period. The sample consisted of 14 companies (70 observations) selected through purposive sampling. The analytical methods applied were multiple linear regression and path analysis SPSS 27. The results show return on assets and current ratio have a positive and significant effect on dividend payout ratio, while sales growth has no significant effect. Return on assets positively affects earning growth, whereas current ratio has a negative significant effect. Sales growth and dividend payout ratio do not significantly affect earning growth. The path analysis reveals dividend payout ratio does not mediate the effects of return on assets and sales growth on earning growth, but it mediates the effect of current ratio on earning growth. These findings indicate profitability plays an important role in improving earnings growth, while effective liquidity management is essential to support corporate performance.
Co-Authors Azis Fathoni Daniel Kartika Adhi Heru Sri Wulan Izza Nisa’ul Afi Lidwina Tri Kristina Zebua Patricia Dhiana Paramita Rima Melati