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DOES INTELLECTUAL CAPITAL STRENGTHEN ENVIRONMENTAL DISCLOSURE ON FINANCIAL PERFORMANCE DURING COVID-19? Evi Marlina, Maria Asumpta; Swastidevi, Luisa Amira; Dwi Radianto, Wirawan Endro
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.516

Abstract

This research aims to examine the moderating role of Intellectual Capital (IC) on the influence of Environmental Disclosure (ED) on Financial Performance (FP) in the energy sector listed on the IDX for the period 2020 to 2022. The analysis uses Ordinary Least Square (OLS). The research results found that IC was able to moderate the relationship between ED and EP. This research contributes to the RBV theory regarding IC, an intangible asset in this case that can play a role in increasing ED and FP and encouraging the company's competitive advantage. Apart from that, this research also contributes to sustainability theory, which states that sustainability in companies requires the role of IC as a variable that can encourage ED to increase FP. Thus, IC becomes an important variable that companies must consider to increase FP while still paying attention to sustainability factors.
Pemberdayaan UMKM Ibu-Ibu Dasa Wisma Pakal melalui Pelatihan Inovasi, Pemasaran Digital, dan Keuangan Marlina, Maria Asumpta Evi; Yusup, Adi Kurniawan; Nugraha, Kristian Agung; Suyanto, Kezia Josephe; Tandiawan, Sheren Angelin
Jurnal Abdimas Ekonomi dan Bisnis Vol. 5 No. 1 (2025): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/njmr8010

Abstract

Kewirausahaan memiliki peran strategis dalam mendukung pertumbuhan ekonomi, terutama melalui pemberdayaan usaha mikro, kecil, dan menengah (UMKM). Dalam konteks ini, perempuan, khususnya ibu rumah tangga, memiliki potensi besar untuk berwirausaha. Akan tetapi, usaha kecil yang dilakukan oleh Ibu-Ibu Dasa Wisma di Pakal, Surabaya terkendala kurangnya inovasi produk, strategi pemasaran digital, dan pengelolaan keuangan. Kegiatan pengabdian ini bertujuan untuk mengatasi tantangan tersebut melalui pelatihan inovasi produk, pemasaran digital, dan penghitungan harga pokok penjualan (HPP). Kegiatan pelatihan ini dimulai dari tahap observasi masalah, tahap pelatihan, dan tahap evaluasi dan pendampingan. Hasil pelatihan menunjukkan adanya peningkatan kemampuan peserta dalam menciptakan produk yang lebih inovatif, memperluas jangkauan pemasaran melalui media sosial, serta menghitung Harga Pokok Penjualan (HPP) dengan lebih tepat. Selain itu, para peserta juga mulai merancang strategi penjualan untuk beberapa bulan mendatang.
FINANCIAL LITERACY AND RISK PERCEPTION: THE KEY TO UNDERSTANDING THE RELATIONSHIP BETWEEN FOMO AND INVESTMENT DECISIONS Goeyana, Agnes; Marlina, Maria Asumpta Evi
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.433

Abstract

The study of consumer behavior has made Fear of Missing Out (FOMO) a significant concern, particularly concerning Generation Z, who grew up in an increasingly connected digital era. The study's central issue is the FOMO phenomenon and its effect on Generation Z's investment decisions in entrepreneurial universities. Through an analysis of the role of financial literacy and risk perception as mediators, this paper seeks to understand how Generation Z's investment decisions are influenced by FOMO, particularly in the context of an entrepreneurial university. This study employs the Partial Least Square-Structural Equation Model (PLS-SEM) analysis model in a descriptive quantitative manner. The study's sample comprises 358 Generation Z students at Ciputra University Surabaya's Faculty of Business and Management. According to the study's findings, generation Z's investment decisions at entrepreneurial universities are positively and significantly impacted by FOMO. Financial literacy is a mediating variable in the relationship between FOMO and Generation Z investment decisions at entrepreneurial universities; risk perception is a mediating variable in the relationship between FOMO and Generation Z investment decisions at entrepreneurial universities. These findings suggest that strategies are needed to address FOMO and improve financial literacy and risk perception management among Generation Z students to improve the investment decisions of Generation Z students in entrepreneurial universities.