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All Journal Journal of Exploratory Dynamic Problems
Susanti
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Pasir Pengaraian
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Dompet Digital dan Literasi Keuangan Terhadap Perilaku Konsumtif Mahasiswa Akuntansi Nurhotmaliza Ningsih; Fefti Yulian Mela; Susanti
Journal of Exploratory Dynamic Problems Vol. 3 No. 3 (2026): No.3 Vol.3 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i3.175

Abstract

This study aims to determine and analyze the effect of digital wallets and financial literacy on the consumptive behavior of Accounting students at Universitas Pasir Pengaraian, both partially and simultaneously. This study used a quantitative approach with an explanatory (causal comparative) research design. Data were obtained through questionnaires distributed to 124 active Accounting students of Universitas Pasir Pengaraian in the 2025/2026 even semester, selected from a population of 179 students using the Taro Yamane formula with a proportionate stratified random sampling technique. Data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, the coefficient of determination test, and hypothesis testing (t-test and F-test) using SPSS version 20. The results show that Digital Wallet (X1) has a positive and significant effect on Consumptive Behavior (Y) (Sig. 0.000), Financial Literacy (X2) has no significant effect on Consumptive Behavior (Sig. 0.429), while simultaneously Digital Wallet and Financial Literacy have a significant effect on Consumptive Behavior (Sig. 0.000), contributing 16.1%.
Pengaruh Moralitas Individu, Sistem Pengendalian Internal, Dan Kompetensi SDM Terhadap Pencegahan Fraud Pada BUMDES Umi Ardiani; Susanti; Fefti Yulian Mela
Journal of Exploratory Dynamic Problems Vol. 3 No. 3 (2026): No.3 Vol.3 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i3.182

Abstract

This study aims to analyze the effect of individual morality, internal control systems, and human resource competence on fraud prevention at Village-Owned Enterprises (BUMDes) in Ujungbatu District, Rokan Hulu Regency. This study used a quantitative approach with a saturated sampling technique involving 37 BUMDes managers from BUMDes Tebih Mandiri, BUMDes Damai Mandiri, BUMDes Ngaso Mandiri, and BUMDes Timur Sejahtera. Data were collected through questionnaires and analyzed using classical assumption tests, multiple linear regression analysis, the t-test, the F-test, and the coefficient of determination with the assistance of SPSS. The results show that individual morality and internal control systems do not have a significant partial effect on fraud prevention, whereas human resource competence has a significant partial effect on fraud prevention. Simultaneously, individual morality, internal control systems, and human resource competence have a significant effect on fraud prevention at BUMDes in Ujungbatu District, explaining 10.5% of the variation in fraud prevention.
Analisis Kinerja Keuangan Sebelum dan Sesudah IPO Pada Perusahaan Makanan dan Minuman Muhammad Adib Dzaky; Susanti; Nofrianty
Journal of Exploratory Dynamic Problems Vol. 3 No. 1 (2026): Vol.3 No.1 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i1.189

Abstract

This study aims to analyze the financial performance of food and beverage companies before and after conducting an Initial Public Offering (IPO) in 2023. Financial performance was analyzed using the Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Return on Assets (ROA). This study employed a quantitative descriptive method with a case study approach. The sample was determined using a saturated sampling technique, resulting in eight food and beverage companies that conducted an IPO in 2023. The data used were secondary data obtained from the companies' financial statements for 2022 (before IPO) and 2024 (after IPO), analyzed using financial ratio analysis. The results indicate that after the IPO, the Current Ratio and Debt to Asset Ratio improved only for some companies, while others remained in the fairly good or poor category. For the Total Asset Turnover ratio, no company achieved a good or very good category after the IPO, indicating that asset utilization effectiveness remained relatively low. Meanwhile, for the Return on Assets ratio, one company achieved a very good category, two companies were in the good category, one company was in the fairly good category, and four companies remained in the poor category. It can therefore be concluded that the IPO has not been able to comprehensively improve company financial performance across all the ratios analyzed.
Co-Authors Fefti Yulian Mela Muhammad Adib Dzaky Nofrianty Nurhotmaliza Ningsih Umi Ardiani