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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Management, Economic, and Accounting Media Riset Bisnis Ekonomi Sains dan Terapan
Hadli, Hadli
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Factors That Influence The Interest Of Accounting Study Program Students In Choosing A Career As An Educator Accountant Profession For Students Of Private Universities In Palembang City Ferianti, Novi; Pandriadi, Pandriadi; Hadli, Hadli
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.726

Abstract

This study is a quantitative research. It aims to identify the factors that influence the interest of accounting students in choosing a career as an accounting educator among undergraduate accounting students at private universities in the city of Palembang. This research adopts motivation theory and expectancy theory. The method used in this study is quantitative. The type of data used is primary data, collected through questionnaires distributed to accounting students at private universities in Palembang who were actively enrolled in the 6th and 8th semesters during the 2021/2022 and 2022/2023 academic years. The population of this study consists of 1,102 students, and the sample was determined using the Isaac and Michael formula with a purposive sampling method. A total of 217 respondents were obtained, consisting of students from the Faculty of Economics and the Accounting Study Program at private universities in Palembang. This study uses statistical analysis tools. Based on the t-test results, the significance values are as follows: financial rewards (0.666 > 0.05), professional recognition (0.002 < 0.05), work environment (0.274 > 0.05), and job opportunities (0.000 < 0.05). The results indicate that financial rewards have no significant influence on the choice of a career as an accounting educator, while professional recognition has a significant influence. Similarly, the work environment does not significantly affect the choice of becoming an accounting educator, whereas job opportunities have a significant effect.
The Effect Of Profitability, Company Size, Funding Decisions And Investment Decisions On Firm Value (Study Of Property And Real Estate Sector Companies Listed On The Indonesia Stock Exchange For The Period 2021-2023) Amantra, Muhammad Vemas; Hadli, Hadli; Ikraam, Ikraam
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.753

Abstract

This study aims to analyze the influence of Profitability, Firm Size, Financing Decisions, and Investment Decisions on Firm Value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The approach used is a quantitative method with secondary data obtained from the annual financial reports of 93 companies selected through purposive sampling based on specific criteria. The analysis technique used is panel data regression with the assistance of SPSS 25 software to test the relationship between variables. The results of the study indicate that Profitability and Investment Decisions have a positive and significant influence on Firm Value. Conversely, the variables of Company Size and Financing Decisions did not show a significant effect on Company Value. These findings imply that increasing profitability and making appropriate investment decisions can be key strategies in increasing company value in the property and real estate sector.
The Influence Of Financial Literacy, Financial Technology And Lifestyle On Student Behavior (Case Study Of Accounting Study Program Students Receiving Kip In Private Universities In Palembang City) Rida, Rida; Hadli, Hadli; Ikraam, Ikraam
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.8864

Abstract

This study aims to examine the influence of financial literacy, the use of financial technology, and lifestyle on the financial behavior of students. The study focuses on accounting students who are recipients of the Indonesia Smart Card (KIP) at private universities in Palembang. The population in this study consists of sixth- and eighth-semester accounting students, with a sample size of 155 respondents selected through purposive sampling based on specific criteria. Data collection was conducted using an online questionnaire via Google Forms. Data analysis was performed using SPSS version 25 software, employing multiple linear regression analysis to determine the influence of each independent variable on student behavior as the dependent variable. The results of the study indicate that financial literacy, financial technology, and lifestyle have a significant influence on students' financial behavior. These findings suggest that financial understanding, adaptation to financial technology, and students' lifestyles are important factors in shaping wise financial behavior among students receiving educational assistance.
The Influence Of Capital Intensity, Managerial Ownership, Leverage And Financial Distress On Accounting Conservatism In Manufacturing Companies Listed On The Bei In 2019-2023 Apriani, Lusy; Hadli, Hadli; Wijaya, Angka
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.8865

Abstract

Accounting conservatism as a principle of prudence in financial reporting where the company is not in a hurry to recognize and measure assets and profits and immediately recognizes losses and debts that have the possibility of occurring. The factors that influence accounting conservatism are: capital intensity, managerial ownership, leverage and financial distress. The purpose of this study was to determine the effect of capital intensity, managerial ownership, leverage and financial distress on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Type of research used Quantitative research. The data used is secondary data. The population is 215 companies and the sampling technique uses the Purposive Sampling method. A sample of 41 companies x 5 = 205 financial report data was obtained. The analysis used panel data regression analysis method using Eview 13 software. The results of partial testing show that capital intensity has a significant effect on accounting conservatism, managerial ownership does not have a significant effect on accounting conservatism, leverage does not have a significant effect on accounting conservatism and financial distress does not have a significant effect on accounting conservatism. The results of simultaneous testing show that together the variables of capital intensity, managerial ownership, leverage, and financial distress have an effect on accounting conservatism.
PENGARUH LITERASI KEUANGAN DAN PENGENDALIAN INTERNAL PADA KAS KECIL USAHA RUMAHAN Mas Amah, Mas Amah; Hadli, Hadli; Ermeila, Sri
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 4, No 1 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v4i1.550

Abstract

This qualitative case study looks at how financial literacy and internal control affect petty-cash routines in 12 home-based microenterprises. Located along Jalan Politeknik, the study helps us understand the current efforts to improve financial practices in small and medium enterprises in Indonesia. We gathered data through semi-structured interviews, non-participant observations, and document checks. We then analyzed this data using cross-case thematic analysis. The findings show a clear relationship: the level of financial literacy—whether low, medium, or high—directly impacts how well petty-cash is managed. Effectiveness revolves around five key controls: fund separation, imprest limits, mandatory documentation, simple prior authorization, and scheduled reconciliation.The study's unique contributions are two practical tools, micro-authorization (quick approval along with immediate photo proof) and weekly reconciliation. These tools effectively reduce ongoing leakages common in family-run settings. The study provides practical guidance in a clear order for improving these practices, in line with national financial literacy policy directions. Keywords : Financial literacy in MSMEs, Internal control practices, Petty cash management, Weekly reconciliation routines, Micro-authorization and photo-proof
Co-Authors Amantra, Muhammad Vemas Apriani, Lusy Ermeila, Sri Ferianti, Novi Ikraam, Ikraam Mas Amah, Mas Amah Pandriadi Pandriadi Rida, Rida Wijaya, Angka