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All Journal Jurnal Profiet Menara Ilmu EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Riset Bisnis dan Manajemen Jurnal Manajemen Universitas Bung Hatta Jurnal Ecogen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) Journal of Social And Economics Research Journal of Community Service International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan e-Jurnal Apresiasi Ekonomi Ekasakti Pareso Jurnal Akuntansi Jurnal Riset Akuntansi, Perpajakan dan Auditing Jurnal Akademi Akuntansi Indonesia Padang journal of social and economic research Jurnal Riset Akuntansi
Ardiany, Yuli
Universitas Ekasakti
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Intercultural Financial Literacy and Cultural Orientation: Predicting Pay Later Behavior Among University Students in West Sumatra Mia Muchia Desda; Ria Widia sari; Irna Bontor Febyola; Marlinda Saputri; Yuli Ardiany
Jurnal Manajemen Universitas Bung Hatta Vol. 21 No. 2 (2026): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v21i2.30009

Abstract

The development of the digital economy has given rise to the phenomenon of Buy Now, Pay Later (BNPL), which is popular among students but poses risks of consumptive behavior and unhealthy debt management due to low financial literacy and cultural awareness. This study aims to develop and test the Intercultural Financial Literacy (IFL) model as a new construct that combines financial literacy and cross-cultural awareness in explaining Pay Later usage behavior among students in West Sumatra. Using an explanatory quantitative approach with 300 respondents and Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis, the results show that IFL significantly influences financial attitudes and risk perceptions, which indirectly affect Pay Later behavior, while cultural orientation positively moderates this relationship. The research model explains 61.1% of the variation in digital financial behavior (R²=0.611) with good construct validity and reliability. These findings confirm that cross-cultural financial literacy is an important competency for the younger generation to shape ethical, responsible, and sustainable financial behavior in the pay later economy era.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CASH HOLDING ON INCOME SMOOTHING IN INDONESIAN MANUFACTURING COMPANIES Desmiwerita Desmiwerita; Yuli Ardiany; Melli Herfina; Dorris Yadewani; Miftahul Jannah
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4628

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) on income smoothing and to analyze the moderating role of cash holding in the relationship between GCG and income smoothing practices among manufacturing companies listed on the Indonesia Stock Exchange during the 2012–2023 period. The study employs a quantitative approach using panel data regression and Moderated Regression Analysis (MRA). The sample consists of 390 firm-year observations selected through purposive sampling. The variables analyzed include income smoothing as the dependent variable, Good Corporate Governance as the independent variable, cash holding as the moderating variable, and profitability (ROA) and leverage (DER) as control variables. The results indicate that Good Corporate Governance negatively and significantly affects income smoothing, suggesting that stronger governance mechanisms improve monitoring effectiveness and reduce managerial opportunism in financial reporting. Cash holding positively and significantly affects income smoothing, indicating that firms with higher liquidity levels tend to engage more in earnings smoothing practices. Furthermore, cash holding significantly moderates the relationship between Good Corporate Governance and income smoothing, implying that liquidity conditions influence the effectiveness of governance mechanisms in constraining managerial opportunism. This study contributes to agency theory by demonstrating that governance effectiveness in reducing income smoothing depends not only on governance quality but also on firms’ liquidity conditions. The findings provide practical implications for investors, regulators, and corporate management regarding the importance of governance quality and liquidity management in maintaining financial reporting credibility.
HOUSEHOLD AND BUSINESS FINANCIAL MANAGEMENT TRAINING FOR FISHING COMMUNITIES Teti Chandrayanti; Novi yanti; Danyl Mallisza; Rice haryati; Delvianti, Delvianti; Salfadri, Salfadri; Yulia Syafitri; Rizka Hadya; Yulistia, Yulistia; Yuli Ardiany; Rina Asmeri; Andre Bustari
Journal of Community Service Vol 8 No 1 (2026): JCS, June 2026
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jcs.v8i1.447

Abstract

Fishing communities frequently face financial instability caused by fluctuating income cycles that are highly dependent on natural conditions and fishing seasons. The core problem is not the absence of income, but the lack of understanding and skill in managing cash flow, the absence of separation between business capital and household finances, and heavy reliance on informal moneylenders during the off-season (masa paceklik). This Community Service Program (PKM) aimed to provide practical financial-management education and training for the Balik Saiyo Fishing Group in Kelurahan Teluk Kabung Tengah, Bungus Teluk Kabung, Padang City. The activity involved 40 participants, consisting of 15 lecturers as facilitators and 25 members of the fishing community and coastal families as the main target group. The method combined interactive socialization, training in simple daily cash recording, and the introduction of an income-allocation pattern together with an emergency-fund strategy. Program success was assessed qualitatively through facilitator observation and participant feedback during practice and discussion sessions. The results show an improved understanding among participants in separating working capital from consumption needs, in applying a 40%-30%-20%-10% cash-allocation scheme, and in building the habit of saving to face the off-season.
Co-Authors A Wau, Servasius Endelson Abin Suarsa Agus Sutardjo Agussalim M Agussalim M. Agussalim, Agussalim Amanda, Septia Andre Bustari Anisa, Marta Chintia Sari Cindy Cindy Pratiwi Danyl Mallisza Delori Nancy Meyla Delvianti Delvianti Desi Ilona Desi Ilona Desmiwerita Devi Novita Dina Adawiyah Dorris Yadewani Efridawati, Enjela Elvira Luthan Hamidi, Masyuri Irna Bontor Febyola Jhon Rinaldo Khaira, Khuntum Kuntum Khaira Laoli, Reski Putra Liputo, Muhammad Fachrurrozy Thaher Marlinda Saputri Melli Herfina Mia Muchia Desda Miftahul Jannah Mira Delfiyeni Moresa Devega, Moresa Muthiya Muthiya Nelly, Hernadah Niki Lukviarman, Niki Novi Yanti Oktaria, Deni Prasemiati Ningsih Putri, Sri Yuli Ayu Ramadhani, Deni Ratina Juni Renda Rendana Ria Widia sari Rice Haryati Rida Rahim Rifi Rafita Sari Rina Asmeri, Rina Rinanda, Yessi Rizka Hadya Ruswan, Fadjri Yakub Salfadri, Salfadri Saputri, Shicilya Sari, Lira Sari, Rubianti Sari, Vivi Mulia Sofhie Mariska Adisti Sofhie Mariska Adisti Sri Yuli Ayu Putri Sri Yuli Ayu Putri Sri Yuli Ayu Putri Subrata, Gilang Rahmadhan Sutardjo, Agus Syafrizal Syafrizal Teti Chandrayanti Tia Muliani Tia Muliani Titin Sumarni Vivi Andini Wilda Afriany Yohana Yunita Satepuk Yulia Syafitri YULIA SYAFITRI Yulia, Citri Yulistia Yulistia