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Journal : Economic Reviews Journal

Pengaruh Literasi Keuangan, Penggunaan E-Money, dan Pengendalian Diri Terhadap Perilaku Konsumtif Mahasiswa di Kota Batam Susanti Gari, Susi; Putra Prima, Argo
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1059

Abstract

This study aims to analyze the effect of financial literacy, e-money usage, and self-control on students’ consumptive behavior in Batam City. The rapid development of digital payment systems and the lack of financial management awareness are assumed to encourage higher consumptive behavior among university students. This research employed a quantitative approach using a survey method involving 100 accounting students from five universities in Batam City. The sample was determined using the Slovin formula, and data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that financial literacy and e-money usage have a significant partial effect on students’ consumptive behavior, while self-control does not have a significant effect. Simultaneously, financial literacy, e-money usage, and self-control significantly influence students’ consumptive behavior. The coefficient of determination shows that these three variables explain 20.1% of the variation in consumptive behavior, while the remaining percentage is influenced by other factors outside the research model. These findings highlight the importance of improving financial literacy and managing e-money usage wisely to reduce consumptive behavior among students.
Pengaruh Pemahaman Akuntansi, Sistem Pengendalian Internal, dan Penerapan SAK EMKM Terhadap Kualitas Laporan Keuangan UMKM di Kota Batam Nazara, Karyaman; Putra Prima, Argo
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1064

Abstract

This study aims to analyze the effect of accounting understanding, internal control systems, and the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the quality of MSMEs’ financial statements in Batam City. This research employs a quantitative approach using a cross-sectional survey design. Data were collected through questionnaires distributed to MSME owners and analyzed using multiple linear regression analysis. The results indicate that accounting understanding, internal control systems, and the implementation of SAK EMKM each have a significant partial effect on the quality of financial statements. Simultaneously, the three independent variables have a very strong influence on financial statement quality, with a coefficient of determination of 91.6%. These findings suggest that the integration of accounting competence, effective internal control, and compliance with accounting standards is essential to improve the reliability and accountability of MSMEs’ financial reporting. This study provides important implications for policymakers and stakeholders in designing training and assistance programs to strengthen financial management practices among MSMEs.