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THE EFFECT OF GOOD CORPORATE GOVERNANCE AND PROFITABILITY ON EARNINGS MANAGEMENT Nelson Deral Teddy Antou; Nikita JV Poluan; Lanemey Brigitha Pandeirot; Andrew Christian Aseng
Klabat Journal of Management Vol 2 No 2 (2021): Klabat Journal of Management
Publisher : Faculty of Economics and Business, Universitas Klabat

This research aims to determine whether corporate governance has an influence on earnings management. Good Corporate Governance in this research is proxied by using the size of the board of commissioners, independent commissioners, and audit committee. Profitability is proxied by using ROA and ROE. This research uses descriptive statistical method on 102 manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. It is found that Good Corporate Governance and profitability do not simultaneously affect earnings management. Partially, the board of commissioners, the independent board of commissioners, audit committee, ROA, and ROE, as well as company size as control variables have no significant effect on earnings management. Keywords: Good Corporate Governance, profitability, earnings management

E-Wallet Attractiveness among Generation Z during the COVID-19 Pandemic Andrew Christian Aseng; Lanemey Brigitha Pandeirot
CogITo Smart Journal Vol. 9 No. 1 (2023): Cogito Smart Journal
Publisher : Fakultas Ilmu Komputer, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31154/cogito.v9i1.445.84-96

The COVID-19 pandemic has made people start to move to non-cash transactions. This study aimed to find out the attractiveness of e-wallet for gen Z during this pandemic. The research questionnaire was constructed based on literature reviews, previous research as well as in-depth interview with several people from gen Z. After the validity and reliability tests were carried out, the final questionnaire containing 34 question items was distributed to 328 respondents online using convenience and snowball sampling methods. Factor analysis technique was carried out and obtained five factors that make e-wallet attractive according to gen Z: functionality, reputation, accessibility, promotion, and money management.

Working Capital Turnover on Profitability Evidence on Manufacturing Firms in ASEAN Andrew Christian Aseng; Lanemey Brigitha Pandeirot
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.756

This research aims to find out the effect of working capital turnover on profitability as measured by return on assets, return on equity, and net profit margin using the firm size control variable due to the inconsistency of results and the lack of related research. 5980 observations from manufacturing companies in five ASEAN countries that published financial reports on their respective stock exchanges in the 2012-2016 period were the sample for this research. This sample was then tested for multicollinearity and heteroscedasticity first and then the multiple regression method with a fixed effect model was used to find out the influence of the independent variable on the dependent variable. The research results found that working capital turnover did not affect the profitability of manufacturing companies in ASEAN. Thus, it is recommended that companies use other liquidity strategies that can be proven to influence profitability. It is recommended that further research be carried out using other variables or in different countries and research periods.

Closing the Gap between Financial Literacy and Financial Inclusion Lanemey Brigitha Pandeirot; Andrew Christian Aseng
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 2 (June 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i2.877

Nowadays many people still trapped into some financial fraud because of lack of financial literacy. On the other hand, the Indonesian government are trying to increase public financial literacy rate in order to reach the financial inclusion rate through Strategi Nasional Literasi Keuangan Indonesia (SNLKI). Thus, this systematic literature review was done to discuss factors influence financial literacy so that it can be increased and cope with the financial inclusion rate. Several journal articles and related sources were selected and analyzed. The results found that financial literacy does affect financial inclusion and for the former rate be increased to close the gap with the latter, there are five factors need to consider, namely: formal education, socialization, family, government regulation, and use of financial technology. There are some recommendations of strategy for each factor that are discussed in hoping to help increase public financial literacy and support the government program through SNLKI.

Kajian Hubungan Motivasi dan Minat Belajar Siswa SMA pada Mata Pelajaran Ekonomi Tambalitan, Pingkan Carolina; Aseng, Andrew Christian
Journal of Education Research Vol. 4 No. 4 (2023)
Publisher : Perkumpulan Pengelola Jurnal PAUD Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/jer.v4i4.549

Motivasi belajar dan minat belajar masih menjadi topik penelitian yang menarik untuk dilakukan. Melihat fenomena yang ada di SMA UNKLAB Airmadidi, maka penelitian ini dimaksudkan untuk mengetahui hubungan antara motivasi belajar dan minat belajar pada siswa yang ada di sekolah ini khususnya pada mata pelajaran ekonomi. Penelitian ini menggunakan metode kuantitatif dan korelatif dengan jumlah respondens sebanyak seratus dua orang siswa Kelas X yang mengisi kuesioner secara langsung. Nilai rerata digunakan untuk mengukur tingkat motivasi belajar dan minat belajar, sementara untuk mencari tahu hubungan kedua variabel ini maka uji korelasi Pearson yang dipakai. Hasil penelitian ini menemukan bahwa motivasi belajar siswa akan mata pelajaran ekonomi ada pada tingkat yang tinggi, begitu pula dengan minat belajar mereka. Lebih lanjut, ditemukan adanya hubungan positif yang signifikan antara motivasi belajar dan minat belajar siswa terhadap mata pelajaran ekonomi. Beberapa saran diberikan kepada pihak-pihak yang dirasa akan memperoleh manfaat dari hasil penelitian ini.

Sikap Kontrol Diri dengan Perilaku Konsumtif Mahasiswa: Studi Empiris pada Mahasiswa FKIP Universitas Klabat Merfin Hidayat; Aseng, Andrew Christian; Tumbel, Noldin Jerry; Pandeirot, Lanemey Brigitha
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Self-control has an important role in people's lives, so studying its relationship with consumptive behavior is interesting. For this reason, this study was made to determine the level of self-control, the level of consumptive behavior, and the relationship between self-control and consumptive behavior, especially among students of the Faculty of Education at a private university in North Sulawesi. Quantitative and correlative research methods were used in this study with a total of 200 students as respondents. Furthermore, the mean value is used to find out the level of self-control and consumptive behavior. Meanwhile, the Pearson correlation test was used to seek out the relationship between self-control and consumptive behavior. The results obtained are (1) student self-control is in the high category or students agree that they can control themselves in shopping with an average value of 4.10; (2) student consumptive behavior is in the low category or students do not agree that they behave consumptively or consume goods excessively in shopping with an average value of 2.35, and (3) the results of data analysis using the Pearson correlation test showed that there is a strong and negatively significant relationship between self-control and consumptive behavior with a value of rxy = -0.360 and a significance value of p 0.000 <0.05. Thus, the higher the student's self-control, the lower the consumptive behavior.

Working Capital Turnover on Profitability Evidence on Manufacturing Firms in ASEAN Aseng, Andrew Christian; Pandeirot, Lanemey Brigitha
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.756

This research aims to find out the effect of working capital turnover on profitability as measured by return on assets, return on equity, and net profit margin using the firm size control variable due to the inconsistency of results and the lack of related research. 5980 observations from manufacturing companies in five ASEAN countries that published financial reports on their respective stock exchanges in the 2012-2016 period were the sample for this research. This sample was then tested for multicollinearity and heteroscedasticity first and then the multiple regression method with a fixed effect model was used to find out the influence of the independent variable on the dependent variable. The research results found that working capital turnover did not affect the profitability of manufacturing companies in ASEAN. Thus, it is recommended that companies use other liquidity strategies that can be proven to influence profitability. It is recommended that further research be carried out using other variables or in different countries and research periods.

Closing the Gap between Financial Literacy and Financial Inclusion Pandeirot, Lanemey Brigitha; Aseng, Andrew Christian
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 2 (June 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i2.877

Nowadays many people still trapped into some financial fraud because of lack of financial literacy. On the other hand, the Indonesian government are trying to increase public financial literacy rate in order to reach the financial inclusion rate through Strategi Nasional Literasi Keuangan Indonesia (SNLKI). Thus, this systematic literature review was done to discuss factors influence financial literacy so that it can be increased and cope with the financial inclusion rate. Several journal articles and related sources were selected and analyzed. The results found that financial literacy does affect financial inclusion and for the former rate be increased to close the gap with the latter, there are five factors need to consider, namely: formal education, socialization, family, government regulation, and use of financial technology. There are some recommendations of strategy for each factor that are discussed in hoping to help increase public financial literacy and support the government program through SNLKI.

Studi Empiris Rasio Cepat dan Profitabilitas pada Perusahaan Manufaktur di Indonesia: An Empirical Study of Quick Ratio and Profitability on Manufacturing Firms in Indonesia Lanemey Brigitha Pandeirot; Elvis Ronald Sumanti; Andrew Christian Aseng
Society Vol 10 No 2 (2022): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v10i2.470

This study intended to test the effect of the quick ratio on manufacturing firms’ profitability in Indonesia. To measure the profitability, three dependent variables were used: Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE). Several variable controls were used: firm size, variability in net operating income, sales growth, gross domestic product growth, and leverage. A total of 158 manufacturing firms with published financial statements from 2012 to 2016 were analyzed using a regression method. It is found that quick ratio has positive effects on manufacturing firms’ NPM and ROA. However, the same effect is not found on ROE.

PENGARUH LITERASI KEUANGAN TERHADAP MINAT MENABUNG MAHASISWA FKIP UNIVERSITAS KLABAT Seroy, Jesica Andriani; Aseng, Andrew Christian; Lakat, Junior Semuel; Lasut, Elizabeth Meiske Maythy
Nusantara Hasana Journal Vol. 4 No. 10 (2025): Nusantara Hasana Journal, March 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v4i10.1389

Students as young people need to be taught about the importance of saving to learn how to manage personal finances well. Meanwhile, financial literacy is a person's financial understanding that can be used to make the right financial decisions, one of which is saving. For this reason, this study aims to test the effect of financial literacy on students' saving intention. This study uses a quantitative descriptive method as a research method. The data collection process uses an adapted questionnaire. Using convenience sampling techniques, the number of respondents obtained in the main study was 115 FKIP UNKLAB students who filled out the questionnaires that were distributed. The data obtained were then analyzed using mean scores and simple linear regression with the results of the study showing that (1) financial literacy is in the high category, (2) students' interest in saving is in the high category, and (3) there is a significant positive effect of financial literacy on students' interest in saving. These results indicate that the higher the level of students' financial understanding, the higher their interest in saving. There are several recommendations given to related parties in relation to this research topic.

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