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All Journal Journal of Economics, Business, & Accountancy Ventura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Accounting Science KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi International Journal of Financial, Accounting, and Management International Journal of Economics, Business and Accounting Research (IJEBAR) BISEI: Jurnal Bisnis dan Ekonomi Islam JASF (Journal of Accounting and Strategic Finance) Community Development Journal: Jurnal Pengabdian Masyarakat wacana equiliberium (jurnal pemikiran penelitian ekonomi) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Nusantara Science and Technology Proceedings Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Behavioral Accounting Journal Journal of Economics Development Issues Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Sistem Informasi dan Bisnis Cerdas Journal of Artificial Intelligence and Digital Business Journal of Accounting Research, Organization and Economics (JAROE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Economics, Business, Accounting & Society Review Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat SENSASI Prosiding Seminar Nasional Indonesia
Sofie Yunida Putri
Universitas Pembangunan Nasional Veteran Jawa Timur
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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The Effect of Objective and Subjective Financial Literacy on Risky Credit Behavior Moderated by Financial Self-efficacy Dea Amanda Putri; Erna Sulistyowati; Sofie Yunida Putri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4585

Abstract

This study seeks to investigate the impact of both objective and perceived financial knowledge on high-risk credit behaviors among accounting students in Surabaya, with confidence in managing finances serving as a mediator. Utilizing Structural Equation Modeling (SEM) and Partial Least Squares (PLS) for data analysis, the research collected data from 100 accounting students in Surabaya who use pay later services, selected through purposive sampling. The results indicate that objective financial knowledge significantly influences confidence in managing finances, which subsequently has a significant effect on high-risk credit behaviors. However, objective financial knowledge does not have a direct impact on high-risk credit behaviors, and perceived financial knowledge does not influence either high-risk credit behaviors or confidence in managing finances. Additionally, confidence in managing finances does not mediate the relationship between either type of financial literacy and high-risk credit behaviors. This study underscores the importance of enhancing financial knowledge and self-confidence among accounting students to curb high-risk credit behaviors. The findings offer valuable insights for future research in this area and contribute to the development of theories related to planned behavior, financial knowledge, and confidence in managing finances in mitigating high-risk credit behaviors, particularly with the increasing use of pay later credit options.
Disrupsi Profesi Akuntan Di Era Revolusi Industri 4.0 Mahbubah, Istiyanatul; Putri, Sofie Yunida
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 8 No 2 (2020): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2020
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.8.2.73-78

Abstract

This research discusses the disruption of the Accountant Profession in the Era of the Industrial Revolution 4.0, with the aim of analyzing the threats and opportunities of Industrial Revolution 4.0 for the existence of the accountant profession and how to deal with it, in the 4.0 industrial revolution there were very significant changes in various sciences and professions, so that they were able to disrupt the profession. Accountant. This study used a qualitative method with a phenomenological approach, with data collection techniques through semi-structured interviews with both informants. Based on the results of interviews with the two informants, it can be seen that massive use of technology is one of the biggest impacts of disruption. The two informants also expressed the same opinion that the most important thing an accountant must have in the era of the industrial revolution 4.0 at this time is the figure of an accountant who is able to prepare himself to master technology and be ready to face the various changes and technological developments that accompany it.
PENGUNGKAPAN CSR – CORPORATE SOCIAL RESPONSBILTY SEBAGAI UNJUK KINERJA PERUSAHAAN Agustina, Rachma; Putri, Sofie Yunida
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 2 No 01 (2017): Juni
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v2i01.249

Abstract

Abstract Corporate Social Responsibility is a form of corporate social responsibility to the surrounding environment. Every company has different motives related to CSR disclosure. This study presents several literature reviews that focus on the relationship between CSR and financial performance. First, the literature used indicates that CSR has a significant impact on financial performance, so indirectly the company seeks financial performance and viability of a healthy (going concern) through the disclosure of CSR. Second, this study also discloses some studies and literature studies which show that CSR disclosure does not have a significant influence on the financial performance of the company. From the various researches the writer tries to examine whether CSR is a show of financial performance that the management attempt to do to the stakeholders. The results show that not all companies are trying to show the company's financial performance through CSR disclosure, because some companies have implemented CSR disclosure but the disclosure has no impact on the financial performance of the company.Keyword : Corporate Social Responsibilty, Kinerja Keuangan, Literature Review, Tanggung Jawab SosialAbstrak Corporate Social Responsibility merupakan wujud pertanggung jawaban sosial yang dilakukan perusahaan terhadap lingkungan sekitar. Setiap perusahaan memiliki motif berbeda terkait dengan pengungkapan CSR. Penelitian ini menyajikan beberapa tinjauan literatur yang berfokus pada hubungan antara CSR dengan kinerja keuangan. Pertama, literature yang digunakan menunjukkan bahwa CSR memiliki dampak yang signifikan terhadap kinerja keuangan, sehingga secara tidak langsung perusahaan berusaha menunujukkan kinerja keuangan dan kelangsungan hidup perusahaan (going concern) yang sehat melalui pengungkapan CSR. Kedua, penelitian ini juga menengungkapkan beberapa kajian dan studi literature yang menunjukkan bahwa pengungkapan CSR tidak memiliki pengaruh signifikan terhadap kinerja keuangan perusahaan. Dari berbagai penelitian tersebut peneliti berusaha untuk mengkaji apakah CSR merupakan unjuk kinerja keuangan yang berusaha dilakukan oleh pihak manajemen kepada para stakeholder. Hasil penelitian menunjukkan bahwa tidak seluruh perusahaan berusaha menunjukkan kinerja keuangan perusahaannya melalui pengungkapan CSR, sebab sebagian perusahaan telah melaksanakan pengungkapan CSR namun pengungkapan tersebut tidak berdampak pada kinerja keuangan perusahaan .Keyword : Corporate Social Responsibilty, Kinerja Keuangan, Literature Review, Tanggung Jawab Sosial
Co-Authors Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Agustina, Rachma Akmalia, Elsavira Nurul Aliza Karima Anam, Sahrul Azmiyanti, Rizdina Batara, I Wayan Darma Bayu Rama Laksono Cendana, Arnez Dea Amanda Putri Diajeng Salsabila Kautsar Dwi Suhartini Dwi Suhartini Endah Susilowati Erna Sulistyowati Fadhiatus Zahro Fadilah, Aidha Kurnia Wardhani Februeni, Adinda Fitri Haryati, Tantina Indrawati Yuhertiana Istiyanatul Mahbubah Iyaza Zumariz Januar, Muhammad Kiki Kirana, Nanda Wahyu Indah Maharani Putri Rabbani Mahbubah, Istiyanatul Maheran Zakaria Marseto Marseto Muslimin Muslimin Nanda Wahyu Indah Kirana Nugrahani, Sonya Azharani Permata, Marchelo Boas Putra, Firman Eka Putri, Mayzura Rahma Aulia Rachman, Deviyanti Sofia Rizdina Azmiyanti Sari Andayani Sari, Nurachma Priyamita Tituk Diah Widajantie Tituk Diah Widajantie Tituk Diah Widajantie