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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Adi Widya : Jurnal Pengabdian Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan El-Wasathiya: Jurnal Studi Agama International Journal Of Science, Technology & Management (IJSTM) Akuntansi'45 Research Fair Unisri Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi JAKBS Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Neraca Manajemen, Akuntansi, dan Ekonomi
Aris Eddy Sarwono
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation Other

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PENGARUH KINERJA KEUANGAN DAN DIGITALISASI KEAMANAN TERHADAP KEPUASAN NASABAH BRILINK : STUDI KASUS PADA AGEN BRILINK EN MANDIRI Dwi Wahyu Setyaningsih; Aris Eddy Sarwono
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.946

Abstract

This study aims to examine the effect of financial performance and digital security on customer satisfaction at BRILink EN Mandiri Agent. The research uses a quantitative survey method involving 100 respondents. Regression analysis shows that both financial performance and digital security have a significant and positive influence on customer satisfaction. These findings highlight the importance of improving digital security systems and financial management to enhance customer satisfaction and loyalty.
ANALISIS RASIO KEUANGAN APBD UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH PROVINSI JAWA BARAT TAHUN ANGARAN 2020-2024 Naning Setiani; Aris Eddy Sarwono
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.957

Abstract

This study aims to analyze the financial performance of the West Java Provincial Government using financial ratio analysis based on the Regional Budget (APBD) for the fiscal years 2020–2024. The research employs a descriptive quantitative method using secondary data from the Budget Realization Report. The analysis includes five financial ratios: fiscal independence, degree of fiscal decentralization, PAD effectiveness, expenditure harmony, and the share and growth of locally generated revenue (PAD). The results show that West Java’s financial performance is categorized as moderately good, with an increasing level of fiscal independence, although PAD effectiveness remains suboptimal. The fiscal capacity mapping places the province in quadrant II, indicating high PAD growth but a contribution level that still requires improvement. These findings reflect strong fiscal potential that needs more focused management strategies.
PENGARUH MEDIA SOSIAL TERHADAP PERILAKU KONSUMTIF MAHASISWA DALAM PENGELOLAAN KEUANGAN PRIBADI Samuel Bagus Kristiawan; Aris Eddy Sarwono
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.959

Abstract

Abstract. This study examines the influence of social media on student consumer behavior in managing personal finances. It aims to identify the role of advertising exposure, influencers, and social interaction in shaping consumption decisions. Using a quantitative survey approach with 100 students in Surakarta, the findings suggest that social media significantly affects spending behavior and financial management.
PENGARUH KUALITAS LAPORAN KEUANGAN, TRANSPARANSI INFORMASI, DAN PEMAHAMAN PUBLIK TERHADAP RISIKO FRAUD PERTAMINA Nafisah Emir; Aris Eddy Sarwono
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.962

Abstract

This research aims to analyze the influence of financial statement quality, information transparency, and public understanding on fraud risk at PT Pertamina (Persero). The study uses a quantitative method with both primary and secondary data collection. A questionnaire was distributed to selected respondents, while financial reports from 2022 to 2024 were used as secondary sources. The results of multiple regression analysis show that financial reporting quality and information transparency significantly reduce fraud risk. Meanwhile, public understanding, although showing a negative direction, is not statistically significant. These findings highlight the importance of reliable and transparent financial disclosures in reducing fraud risk in state-owned enterprises.
PENGARUH E-WOM, EASE OF USE AND TRUST TERHADAP KEPUTUSAN PEMBELIAN SECARA ONLINE MELALUI LIFESTYLE PADA PENGGUNA E-COMMERCE SHOPEE DI SURAKARTA handayani, asih; Aris Eddy Sarwono; Desinta Pratiwi
El-Wasathiya: Jurnal Studi Agama Vol. 10 No. 01 (2022): Juni
Publisher : Sekolah Tinggi Agama Islam Nahdlatul Ulama Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35888/el-wasathiya.v10i01.4665

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Electronic Word of Mouth (E-WOM), Ease of Use dan Trust terhadap Lifestyle serta dampaknya terhadap keputusan pembelian pelanggan Shopee di Surakarta. Hasil penelitian ini menunjukkan bahwa Ease of Use, E-WOM, Trust berpengaruh terhadap gaya hidup. E-WOM dan Trust berpengaruh terhadap keputusan pembelian tetapi berbeda dengan Ease of Use tidak berpengaruh signifikan terhadap keputusan pembelian. Kesimpulannya, Lifestyle merupakan variabel intervening yang dapat memediasi pengaruh variabel E-WOM dan Ease of Use terhadap keputusan pembelian.
Analisis Struktur Modal Dan Profitabilitas Terhadap Nilai Perusahaan (Penelitian Literature Review) Bintang Fadillah; Fadjar Harimurti; Aris Eddy Sarwono
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4259

Abstract

This study aims to examine the effect of capital structure and profitability on firm value through literature studies. Firm value is an important indicator that reflects the performance and prospects of a company, one of which is measured by Price to Book Value (PBV). Capital structure is measured by Debt to Equity Ratio (DER), while profitability is measured by Return on Assets (ROA). The method used is descriptive qualitative by reviewing 12 related national journals. The results of the study show that the effect of capital structure on firm value is inconsistent; several studies show positive, negative, or insignificant effects. On the other hand, the effect of profitability tends to be more consistent, where most studies show a positive and significant relationship to firm value. This finding shows that profitability has a more dominant role in influencing firm value than capital structure. Therefore, increasing profitability through operational efficiency and appropriate business strategies needs to be the main focus of the company to increase value in the eyes of investors.
Co-Authors Ade Ira Maya Feni Aranssa Dwiveronikca Rajagukguk Bintang Fadillah Budi Santoso Cipryana - Wahyuningtyas Dela Ayu Kaswadi Desinta Pratiwi Desy Novitasari Dewi Saptantinah PA Dewi Saptantinah Puji Astuti Djoko - Kristianto Dwi Wahyu Setyaningsih Fadjar Harimurti Handayani, Asih Hudi Kurniawanto Intania Sari Krisna Puji Rahayu Marjam Desma Rahadhini Nafisah Emir Nanda Estie Yuneriya Naning Setiani Nisa Ullulfi Nur Azizah Noor Huda Novia Kurniawati Noviyanti, Diva Priola Meilida Retno Setyowati Samuel Bagus Kristiawan Sunarti SE Sunarti Sunarti Sunarti Sunarti Triyana - Widyaningrum Wibowo, Equeena Tasya Mukti Yannie Asrie Widanti Yogi Kharisma Finky Rahayu Zulaikah Dwi Utami