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Journal : J-MAS (Jurnal Manajemen dan Sains)

Peran Locus of Control Sebagai Variabel Intervening dalam Pengaruh Pengetahuan Keuangan dan Sikap Keuangan terhadap Perilakui Pengelolaan Keuangan pada UMKM Islami, Adelia Wahyu; Rahmawati, Ika Yustina; Tubastuvi, Naelati; Haryanto, Totok
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 1 (2024): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i1.1612

Abstract

This research aims to examine the influence of financial knowledge, financial attitudes, and locus of control as intervening variables on UMKM in the Purwokerto area. The method used in sampling was probability sampling and the number of samples in this study was 100 respondents. Data analysis in this research uses the classical assumption test, multiple linear regression (t test), coefficient of determination and path analysis. The research results show that financial knowledge and financial attitudes directly have a positive and significant effect on locus of control. Financial attitude has a positive and significant effect on financial management behavior, while financial knowledge and locus of control have no effect on financial management behavior. Locus of control is not able to mediate the influence of financial knowledge on financial management behavior and locus of control is able to mediate the influence of financial attitudes on financial management behavior.
Pengaruh Modal Sendiri, Total Aset, Volume Usaha, Jumlah Anggota dan Modal Luar terhadap Sisa Hasil Usaha Koperasi Simpan Pinjam Pratama, Andika Canggah; Tubastuvi, Naelati; Rahmawati, Ika Yustina; Kharismasyah, Alfato Yusnar
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 1 (2024): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i1.1695

Abstract

This research aims to determine the influence of own capital, total assets, business volume, members and outside capital on the remaining business results in Savings and Loans Cooperatives. Sampling in this research used a purposive sampling method by analyzing 32 cooperatives from 83 Savings and Loans Cooperatives in Banyumas Regency from 2019-2022. Data analysis was carried out using the multiple linear regression method. The results of this research show that the variables of own capital, business volume, have a positive and significant effect on the remaining business results, while the variables total assets, members, external capital do not have a significant effect on the remaining business results. The research results showethat own capital is a variable that has a relatively large influence on the remaining business results, so it is best for savings and loan cooperatives to maintain the condition of their own capital structure, and try to develop their members so that members increase the amount of principal savings and mandatory savings, so that they can increase their own capital.