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PENGARUH FINANCIAL LITERACY DAN FINANCIAL SELF EFFICACY TERHADAP FINANCIAL MANAGEMENT BEHAVIOR PADA USAHA KECIL MENENGAH DI KOTA TIMIKA Narew, Ignasius; Rosdiana, Rosdiana; Pondaag, Elfira
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ky994353

Abstract

Small and Medium Enterprises (SMEs) play a crucial role in driving economic growth, including in Timika, Papua. However, business sustainability is often constrained by weak financial management practices. This study aims to analyze the influence of financial literacy and financial self-efficacy on the financial management behavior of SME actors in Timika. A quantitative research method with an explanatory approach was employed. Data were collected through a Likert-scale questionnaire administered to 100 respondents selected using purposive sampling. The data were analyzed using multiple linear regression. The findings reveal that both financial literacy and financial self-efficacy have a positive and significant effect on financial management behavior. Financial literacy contributes the most significant influence, particularly in aspects of budgeting, savings, loans, protection, and investment. Meanwhile, financial self-efficacy also enhances financial behavior through individuals’ confidence in facing challenges and making financial decisions. Together, these two variables explain 77.9% of the variance in SMEs’ financial management behavior in Timika. The results highlight the importance of strengthening financial literacy and enhancing financial self-efficacy through training, education, and business mentoring to enable SMEs to manage their finances effectively, sustainably, and competitively.
PERAN THEORY OF PLANNED BEHAVIOR TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA PADA DISTRIK WANIA Alfianzyah, Uvi; Gelatan, Longginus; Narew, Ignasius
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/q5e9pe06

Abstract

This study aims to find out the factors that can affect the accountability of village fund management in Wania District. The method used in this study was associative. The data collection techniques performerd by researchers are observation techniques and questionnaires. The data analysis instrument used is multiple linear regression analysis with the help of SEM PLS. The result of this study show that attitude toward behavior has a significant effect on village fund management accountability in the Wania District, Subjective norm and self efficacy have no significant effect on village fund management accountability in Wania District.
PENGARUH KONFLIK KEPENTINGAN, MORALITAS INDIVIDU, DAN KOMPETENSI APARATUR TERHADAP PENCEGAHAN KECURANGAN DANA DESA Niken; Narew, Ignasius; Manurun, Telysulvika; Gelatan, Longginus
Jurnal Akuntansi Trisakti Vol. 13 No. 1 (2026): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v13i1.25711

Abstract

This research is motivated by the persistently high potential for fraud in village fund management, which can hinder the realization of accountable and transparent village governance. The purpose of this study is to analyze the influence of conflicts of interest, individual morality, and Village Official Competence on the prevention of village fund fraud. The research method used was a quantitative approach with an associative research design, utilizing primary data collected through questionnaires distributed to village officials involved in village financial management. The data were analyzed using structural equation modeling (SEM) to determine the relationship between the variables. The results indicate that conflicts of interest influence the prevention of village fund fraud, while individual morality and Village Official Competence do not. The conclusion of this study confirms that controlling conflicts of interest is a crucial factor in preventing village fund fraud, while improving individual morality and Village Official Competence still requires attention.