Garuda - Garba Rujukan Digital

Good Corporate Governance Sebagai Variabel Intervening Antara Manajemen Laba Dengan Nilai Perusahaan Christiana, Irma; Ardila, Isna
Jurnal Ilmu Manajemen Vol 10, No 1 (2020): Jurnal Ilmu Manajemen
Publisher : Universitas muhammadiyah palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jimn.v10i1.2677

Good corporate governance is interpreted as a rule that underlies the process and procedures of company management in accordance with the laws and business ethics. The purpose of the research is to examine the effect of earnings management on firm value with good corporate governance as an intervening variable on insurance companies listed on the Indonesia Stock Exchange. In order to answer the hypothesis, this study uses an associated quantitative method. The sampling technique was using purposive sampling method so that 8 companies were selected that met the criteria of a population of 14 companies, with data on gender and time series. Data analysis using regression and path analysis in the form of Sobel test. The findings of this study are that partially good corporate governance is not influenced by earnings management. Another thing that is found is that individually earnings management and good corporate governance do not affect the value of the company. By using the Sobel test to test the hypothesis obtained results that good corporate governance is not able to mediate between earnings management with firm value

Efek Mediasi Kepercayaan pada Pengaruh Persepsi Manfaat dan Persepsi Kemudahan terhadap Minat menggunakan e-Money Syahrina, Aulia; Christiana, Irma
Jurnal Ilmu Manajemen Vol 12, No 2 (2023): Jurnal Ilmu Manajemen
Publisher : Universitas muhammadiyah palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jimn.v12i2.6041

This study aims to analyze the effect of perceived benefits and perceived convenience on interest in using e-money, with trust as an intervening variable in generation Z. The method used in this research is a quantitative descriptive approach. The population in this study was 3,875 students of the Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara, while the sample research method used the Slovin formula, so that a sample of 100 people was obtained. Methods of data collection using a questionnaire While the data analysis technique uses the statistical path analysis model, namely the partial least squares structural equation model (PLSSEM), The results showed that perceived benefits and perceived convenience had a significant effect on trust. Furthermore, perceived benefits have a significant effect on the intention to use e-money, while perceived convenience has no significant effect on the intention to use e-money. Trust has a significant effect on interest in using e-money. Trust is able to mediate the effect of perceived benefits on interest in using e-money, but is unable to mediate the effect of perceived ease of use on interest in using e-money.

MEDIASI PENGARUH SIKAP KEUANGAN DAN KEPRIBADIAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN MELALUI LITERASI KEUANGAN Nanda, Helen Dwi; Christiana, Irma
Jurnal Ekonomi Manajemen Vol 10, No 1 (2024): Mei 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jem.v10i1.10633

ABSTRACTThis research aims to analyze and determine the influence of financial attitudes and personalities on financial management behavior, with financial literacy as an intervening variable. This research is quantitative descriptive research, and the data types are primary and secondary data. The population in this study were active students in Medan City. The sample in this study using the Lemeshow formula consisted of 96 students. The data analysis technique uses factor analysis, namely confirmatory factor analysis (CFA) using the structural equation model (SEM) with the SmartPLS 3 application. The results of the research conclude that financial attitudes have no effect on financial literacy or financial management behavior. Personality has a significant effect on financial literacy and financial management behavior. Financial literacy is able to mediate the influence of financial attitudes and personalities on financial management behavior.Keywords: financial attitudes; personality; financial management behavior; financial literacy.ABSTRAKPenelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh sikap keuangan dan kepribadian terhadap perilaku pengelolaan keuangan dengan literasi keuangan sebagai variable intervening. Penelitian ini merupakan penelitian deskriptif kuantitatif, sedangkan jenis data berupa data primer dan skunder. Populasi dalam penelitian ini adalah mahasiswa aktif di Kota Medan. Sampel dalam penelitian ini menggunakan rumus Lemeshow berjumlah 96 orang mahasiswa. Teknik analisis data menggunakan analisis faktor yaitu Confirmatory Factor Analysis (CFA) dengan menggunakan model persamaan Structural Equation Model (SEM) dengan aplikasi SmartPLS 3. Hasil penelitian menyimpulkan bahwa sikap keuangan tidak berpengaruh terhadap literasi keuangan dan perilaku pengelolaan keuangan. Kepribadian berpengaruh signifikan terhadap literasi keuangan dan perilaku pengelolaan keuangan. Literasi keuangan mampu memediasi pengaruh sikap keuangan dan kepribadian terhadap perilaku pengelolaan keuangan.Kata Kunci: sikap keuangan; kepribadian; perilaku pengelolaan keuangan; literasi keuangan.

PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PENGELOLAAN KEUANGAN PADA GENERASI Z DI KOTA MEDAN DIMEDIASI OLEH PERILAKU KONSUMTIF Putri, Linzzy Pratami; Christiana, Irma; Febriaty, Hastina; Safira, Mutiara
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11504

Born in the modern era with easy access Generation Z was born in the modern era with easy access to technology which continues to develop resulting in ease of accessing all needs via the internet but because of this lifestyle. Generation Z has access to better technology than previous generations. Generation Z has a lack of financial management skills which causes them to experience difficulty in managing their finances. The aim of this research is to examine and analyze the influence of Financial Literacy and Lifestyle on Financial Management in Generation Z in Medan City, mediated by consumer behavior directly or indirectly. The approach used in this research is a quantitative approach. The population in this study is Generation Z located in Medan City with the districts of Medan Helvetia, Medan Marelan, East Medan, West Medan, Medan Deli whose numbers are unknown. The sample in this study used the Nonprobability Sampling method with an Incidental Sampling technique totaling 100 Generation Z people. The data collection technique in this research used a questionnaire technique. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that Financial Literacy directly has a significant influence on Financial Management of Generation Z in Medan City, Lifestyle has a significant influence on Financial Management of Generation Z in Medan City, Financial Literacy has a significant influence on Consumer Behavior of Generation Z in Medan City, Lifestyle has a significant effect on Consumptive Behavior in Generation Z in Medan City, Consumptive Behavior has no significant effect on Financial Management in Generation Z in Medan City, Financial Literacy has no significant effect on Financial Management through Consumptive Behavior in Generation Z in Medan City, and Lifestyle has no effect significant impact on Financial Management through Consumptive Behavior in Generation Z in Medan City.

PENERIMAAN E-MONEY: PENERAPAN UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) MODEL Christiana, Irma; Febriaty, Hastina; Putri, Linzzy Pratami
MOTIVASI Vol 9, No 1 (2024): MOTIVASI Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/mti.v9i1.7989

ABSTRACT Purpose– This research aims to identify any variables that can influence e-money user behavior mediated by behavioral intentions using the UTAUT model Design/methodology–. This research uses a quantitative-descriptive approach. Sampling used a purposive sampling method to achieve a sample size based on the Slovin formula. Data was collected by distributing a questionnaire in the form of a Google Form. The data analysis technique uses the Partial Least Squares-Structural Equation Model (PLSSEM) with the SmartPLS3 application.Findings - The results of hypothesis testing show that performance expectations do not influence behavioral intentions. Effort expectancy, social influence, and facilitating conditions influence the intention to use e-money. Facilitating conditions influence user behavior. Behavioral intentions are able to mediate the influence of performance expectations, business expectations, and social influences, as well as facilitate conditions on e-money user behavior.

Investment Literation Improvement for Preparation of Investments for Young Investors Putri, Linzzy Pratami; Christiana, Irma; Pulungan, Delyana Rahmawany; Ardila, Isna
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): October 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i3.587

This study aims to determine the financial literacy and investment of students and their influence on the ability of students to manage finances and the ability of students to manage assets owned to be invested. The data analysis method used in this research is the Structural Equation Model or SEM method. To see the factors that influence the ability to manage finances and the ability to manage assets, Partial Least Square (PLS) analysis is performed. This analysis is used by looking at the number of samples that are a bit of an obstacle if you want to do an analysis using factor analysis or Structural Equation Model (SEM). Thus, analysis using PLS is appropriate. The results of this study are of 5 (five) literacy variables, namely capital market literacy, type of investment instrument literacy, profit level literacy, investment literacy, and financial literacy on the ability to manage finances, only investment literacy has no significant effect, more influence significant ability to manage finances. Then from (5) five literacy variables that do not have a significant influence on the ability of students to manage assets are capital market literacy and investment literacy.

Financial Ratio in the Analysis of Earnings Management Christiana, Irma; Purnama, Nadia Ika; Ardila, Isna
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.714

Earnings management is an action taken by company management to influence reported earnings. The purpose of this study is to analyze earnings management of Perum Perumnas Regional I Medan by using financial ratios, namely leverage ratios and profitability ratios for the period 2014-2017. Earnings management in this study is proxied by discretionary accrual (DA) and measured using the Jones Modified Model. While the leverage ratio is proxied by the debt to assets ratio (DAR) and profitability ratio is proxied by the return on assets ratio (ROA). This study uses quantitative data and data is collected by documentation techniques. Data analysis techniques used descriptive analysis based on time series methods. The results of the study concluded that Perum Perumnas Regional I Medan practices earnings management with a pattern of increasing profits in 2014, 2016 and 2017. Earnings management practices are motivated because of high leverage values. While profitability does not motivate managers to practice earnings management, because high or low profitability generated by the company is ignored by investors. Keywords: earnings management, leverage, profitability

THE ROLE OF TRUST IN MEDIATING BRAND AMBASSADOR AND BRAND AWARENESS TOWARDS PURCHASE DECISIONS Christiana, Irma; Hasibuan, Nasywasuri
Jurnal Manajemen Vol 12 No 4 (2024): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v12i4.1320

This research aims to identify variables that can influence purchasing decisions mediated by trust. This research approach is quantitative-descriptive. Sampling used a purposive sampling method to achieve a sample size based on the Lemeshow formula. Data collection was carried out by distributing questionnaires in the form of a Google Form. The data analysis technique uses the Partial Least Squares Structural Equation Model (PLS-SEM). Hypothesis testing shows that brand ambassadors and brand awareness influence trust and purchasing decisions. Trust is able to mediate the influence of brand ambassadors and brand awareness on purchasing decisions.

Mediasi Locus Of Control: Pengaruh Fitur Paylater Dan Gaya Hidup Hedonis Terhadap Perilaku Konsumtif Apriyanti, Dinda Amanda; Christiana, Irma
JURNAL MANAJEMEN DAN BISNIS Vol 3 No 3 (2025): Edisi Januari 2025 - April 2025
Publisher : Fakultas Ekonomi Universitas Tjut Nyak Dhien Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jmdb.v3i3.1677

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh fitur paylater dan gaya hidup hedonis terhadap perilaku konsumtif yang dimediasi oleh locus of control. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Populasi dalam penelitian ini adalah mahasiswa aktif di universitas dengan akreditasi unggul dan sangat baik di Medan, yaitu UMSU, USU, UNIMED dan UINSU yang menggunakan fitur paylater. Penarikan sampel menggunakan metode purposive sampling. Untuk menentukan pencapaian jumlah sampel menggunakan rumus Slovin sehingga didapatkan jumlah sampel sebanyak 100 anggota sampel, sedangkan teknik analisis data menggunakan Statistik Model Analisis Jalur yaitu Partial Least Square-Structural Equation Model (SEM-PLS) dengan menggunakan aplikasi SmartPLS 3. Hasil pengujian hipotesis menunjukkan fitur paylater dan gaya hidup hedonis berpengaruh terhadap pembelian konsumtif. Fitur paylater dan gaya hidup hedonis memengaruhi locus of control. Fitur paylater dan gaya hidup hedonis melalui Locus of control memengaruhi perilaku konsumtif. Locus of control memengaruhi perilaku konsumtif. Selain itu Locus of control mampu memediasi pengaruh fitur paylater dan gaya hidup hedonis terhadap perilaku konsumtif

Title

Found 9 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 9 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 9 Documents
Search