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The Influence of Financial Literacy, Work Experience, Parents' Socioeconomic Status on the Personal Financial Management of Accounting Education Students Rohayati, Suci; Saputra, Irwan Adimas Ganda; Ghani, Erlane K
International Journal of Emerging Research and Review Vol. 2 No. 3 (2024): September
Publisher : IKIP Widya Darma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56707/ijoerar.v2i3.73

Abstract

Objectives: The role of students is expected to be able to improve the economy with good financial management patterns. This seems difficult to achieve because the financial literacy of youth age groups such as university students and school students is relatively low. Method: This research analyzes factors that influence students' personal financial management, such as financial literacy, work experience, and socio-economic status. This quantitative research used random sampling techniques with a sample size of 32 respondents. Data was collected using questionnaires and questionnaires which were then analyzed using multiple linear regression. Results: The research results show that financial literacy, work experience and parents' socio-economic status simultaneously or partially influence students' personal financial management. Novelty: This research focuses on accounting education students whose scientific basis is in accordance with financial literacy and is still rarely researched.
Decoding Inflation and Unemployment: Exploring the Phillips Curve’s Insights on Short-Term and Long-Term Economic Dynamics Irwan Adimas Ganda Saputra; Waspodo Tjipto Subroto; Norida Candra Sakti; Angga Martha Mahendra
International Journal of Economics and Management Sciences Vol. 1 No. 4 (2024): November : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i4.264

Abstract

The purpose of this study is to analyse the short-term and long-term economic dynamics based on the Phillips Curve regarding the relationship between inflation and unemployment. The analysis results show that there is an inverse relationship between inflation and unemployment when viewed from the Phillips Curve model in the short-term. The concept of the Natural Rate of Unemployment (NRU) and the Non-Rapid Inflationary Unemployment Rate (NAIRU) emphasizes that the relationship between inflation and unemployment in the long term will weaken due to people's inflation expectations. The results of the study also show that globalization and rapid technological developments are increasingly blurring the traditional relationship between inflation and unemployment, and the importance of adaptive monetary and fiscal policies. The results of this study provide insight for policymakers to formulate more effective strategies to manage inflation and unemployment.
Catalysing the People's Economy in the Era of Global Transformation: Innovation and Digitalization of MSMEs Irwan Adimas Ganda Saputra; Waspodo Tjipto Subroto; Norida Candra Sakti; Angga Martha Mahendra
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i4.270

Abstract

This research employs a Systematic Literature Review (SLR) to investigate the involvement of MSMEs in supporting people economy focusing on inclusiveness, innovation, and digitalization aspects and explores the primary challenges faced by MSMEs towards accessing technology and innovating for global market. This study clearly has significant implications, including that MSMEs play a key role in driving people's economy; notably most of these developing countries whose economies have reached steady state growth periods and also create jobs—results also. Regular posts of new-generation features is another factor that causes the figure to grow, something innovation and digitalization have also worked on in order to drive an efficiency curve further upward. Second, numerous obstacles encountered by MSMEs parties such as infrastructure issues are still less evenly distributed, access to capital constraints for MSMEs actors and complexities in the regulation for MSMEs actors. This study is useful for supporting the government to design adequate regulations and policies that can drive people economy through accommodating of MSME actors in the capital market as efficient prospective fund Chanel.
Unveiling Factors Affecting Audit Fees: Characteristics Of Firms And Public Accounting Firms Irwan Adimas Ganda Saputra; Luqman Hakim; Eko Wahjudi; Vivi Pratiwi; Ni Nyoman Alit Triani
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2063

Abstract

This study examines the effect of leverage, firm size, profitability, audit firm size, and audit tenure on audit fees. Using quantitative analysis, cross-sectional data from 281 companies listed on the IDX in 2022 were analyzed through purposive sampling and multiple linear regressions. The results show that firm size and audit firm size positively impact audit fees. Due to their operational complexity and higher audit risks, more prominent firms tend to incur higher fees as they require more detailed audit procedures. Similarly, firms audited by more prominent audit firms pay higher fees, as they are known for their strong reputation and ability to provide comprehensive, high-quality audit services, enhancing the credibility of the financial statements. However, leverage, profitability, and audit tenure do not affect audit fees. Theoretically, this study contributes to the audit fee literature by confirming the significant role of firm characteristics and audit firm size in determining audit costs. Practically, the findings offer insights for companies to strategically manage their audit fees by considering these factors, allowing them to maintain financial statement reliability while potentially optimizing audit costs. This balance is critical for firms seeking to manage resources efficiently without compromising the quality of their financial reporting
The Role of Social Media in Digital Entrepreneurship Growth : Trends and Future Directions Irwan Adimas Ganda Saputra; Lifa Farida Panduwinata; Susanti Susanti; Siti Sri Wulandari
International Journal of Economics, Commerce, and Management Vol. 2 No. 1 (2025): January : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i1.374

Abstract

In today’s era, social media has become a driving force for increasing digital entrepreneurship. Businesses are utilizing social media sites such as Instagram, TikTok, LinkedIn, or even Facebook to brand their companies or products and interact with clients. This is great news for businesses, especially SMEs, to have low-cost access to key markets worldwide. One evident trend is the emergence of social commerce – business-to-consumer commerce without intermediaries, exclusive of other e-commerce models. However, the adoption of social media in digital entrepreneurship comes with several challenges, such as changes in algorithms that can affect content visibility and risks related to data security and user privacy. Nevertheless, social media remains useful in terms of analytics to support strategic decisions. This study shows the value of social media for entrepreneurship and technologies that help improve content personalization and consumer behavior analysis, such as artificial intelligence and big data. This study attempts to fill the gap in the literature by looking at the differences in the outcomes of social media use in developing and developed countries and the outcomes of new technologies on digital business ventures.
Development Of A Roadmap For Sustainable Research And Community Service As An Effort To Improve Quality Kharisma, Fresha; Saputra, Irwan Adimas Ganda; Rahman, Muhammad Fajar Wahyudi; Fahmi, Moh Farih; Restikasari, Wenny; Akbar, Rasyidi Faiz
International Journal Business, Management and Innovation Review Vol. 2 No. 1 (2025): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i1.76

Abstract

The Faculty of Economics and Business (FEB) has an important responsibility in developing economic and business knowledge and contributing to society and the business world. In an effort to increase its contribution, FEB continues to develop strategies that are relevant to its vision and mission. The development of a research and community service road map is an integral part of this strategy. The goal is to identify relevant and effective research and community service priorities. The problem-solving approach in developing a road map involves situation analysis, stakeholder engagement, priority identification, strategy development, and monitoring and evaluation. These steps help FEB develop a road map that is oriented towards solving problems, relevant to stakeholder needs, and able to provide significant contributions. The state of the art and innovation in road map development include an interdisciplinary approach, the use of digital technology, a focus on sustainability, active community involvement, and increased collaboration with industry. FEB can update its road map by integrating these aspects to ensure relevance, innovation, and significant impact in research and community service.
Pendampingan Penyusunan Modul Ajar Ekonomi Akuntansi Perusahaan Jasa di Sekolah Indonesia Kuala Lumpur Farid, Muhammad Miftah; Wahjudi, Eko; Rohayati, Suci; Pratiwi, Vivi; Saputra, Irwan Adimas Ganda; Aini, Devi Nur; Aulia, Revalina; Kurnia, Amanda Dwi
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 6 No. 1 (2025): Vol. 6 No. 1 April 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/sitechmas.v6i1.6102

Abstract

Kurikulum di Indonesia saat ini menerapkan kurikulum merdeka. Kurikulum ini bertujuan untuk meningkatkan hasil belajar siswa dengan memberikan kesempatan kepada masing-masing sekolah untuk secara mandiri melaksanakan pembelajaran sesuai dengan kebutuhan siswanya. Kurikulum merdeka memerlukan sarana dan prasarana, termasuk modul pengajaran yang baik. Salah satu sekolah yang mengadopsi kurikulum ini adalah Sekolah Indonesia Kuala Lumpur. Permasalahan bagi mitra adalah para guru yang mengajar di Sekolah Indonesia Kuala Lumpur belum mampu memanfaatkan modul pengajaran secara optimal. Hal ini masih terlihat pada pelaksanaan pembelajaran yang   mengacu pada buku teks. Di sisi lain, guru kurang mengoptimalkan pembelajaran sesuai dengan karakteristik siswanya. Kegiatan   dilakukan   dengan   metode deskriptif, dengan peserta guru di Sekolah Indonesia Kuala Lumpur. Materi yang diberikan berupa   penyusunan modul ajar. Hasil kegiatan menunjukkan bahwa peserta   lebih memahami struktur modul pendidikan. Hal ini dapat dilihat dari skor pre-test ke post-test yang signifikan sehingga mencapai skor post-test sebesar 92,63. Peningkatan jumlah skor tersebut menunjukkan bahwa melalui materi pelatihan, metode dan pelaksanaannya, peserta mampu menambah pengetahuan dan keterampilan yang dibutuhkan untuk menyusun modul ajar pada mata pelajaran Ekonomi Akuntansi Perusahaan Jasa.
Determination Of Generation Z's Intention In Using E-Wallet For Payment Transactions Irwan Adimas Ganda Saputra; Achmad Yusuf; Luqman Hakim; Suci Rohayati
E-Jurnal Akuntansi Vol 33 No 1 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i01.p06

Abstract

This study aims to analyze the factors that influence Generation Z's intention to use e-wallets as a means of payment transactions. Data was collected by distributing questionnaires, analyzed using SEM PLS. The sampling collection technique used purposive sampling and collected a balance of 214 respondents. The results of the analysis show that usefull has no effect on attitude towards use, financial literacy has a significant influence on behavioral intention to use and attitude towards use as an intervening variable has a role to mediate between digital literacy, easy to behavioral intention to use but has no role to mediate relationship between financial literacy and euseful to behavioral intention to use. These results can provide information regarding the characteristics and behavior patterns of generation Z towards the existence of e-wallets and provide information to e-wallet application developers in developing the features and benefits of services available on e-wallet applications. Keywords : Behavioral Intention To Use; E-Wallet; Generation Z
IKN Nusantara: Driver of Sustainable Economic Growth for Indonesia's Future Eka Hendi Andriansyah; Waspodo Tjipto Subroto; Norida Candra Sakti; Irwan Adimas Ganda Saputra
Global Management: International Journal of Management Science and Entrepreneurship Vol. 2 No. 1 (2025): International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v2i1.54

Abstract

This study explores the relocation of Indonesia's capital from Jakarta to Nusantara (IKN), a strategic initiative aimed at addressing environmental, economic, and social challenges while fostering sustainable economic growth. Utilizing a Systematic Literature Review (SLR) methodology, the research examines existing studies to assess the potential and challenges associated with the project. Key findings highlight IKN's role in redistributing economic activities, mitigating Jakarta's overpopulation and infrastructure strain, and promoting regional development in East Kalimantan. The project is expected to enhance national GDP distribution, create millions of jobs, and position IKN as a smart and sustainable urban model. However, concerns over financing, environmental impacts, and socio-cultural adaptations present critical challenges that require comprehensive strategic planning. This study contributes to the discourse on national capital relocation, providing insights for policymakers to optimize the economic and environmental benefits of this transformative endeavor.
Integrating Video Barcode Technology In Multimedia Spreadsheet Textbooks: A Modern Approach To Teaching Corporate Financial Statements Saputra, Irwan Adimas Ganda; Pratiwi, Vivi; Andriansyah, Eka Hendi; Rohayati, Suci; Triani, Ni Nyoman Alit; Kurnia, Amanda Dwi; Saputro, Aldi; Nilasari, Aprillia
International Humanity Advance, Business & Sciences Vol 3 No 1.1 (2025): Special Issue
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v3i1.1.624

Abstract

In education, digital transformation is accompanied by the need for new teaching media innovations to address the challenges of inadequate technical skills among accounting education students, particularly regarding the use of spreadsheets for financial statement preparation. This study aims to develop class multimedia textbooks in the form of spreadsheets integrated with QR Code videos and test their validity, practicality, and effectiveness in enhancing student understanding and skills. This utilizes a Research and Development (R&D) approach with the ADDIE model, which consists of analysis, design, development, implementation, and evaluation. The product was developed with text and visualization, supplemented by video tutorials accessed through QR Codes to enrich the learning experience. The textbooks were determined to have a very high level of purported validity through expert validation. Significant classroom implementation showed strong positive effects on student learning outcomes alongside positive perceptions toward ease of use and effectiveness. This research enriches the literature on the development of technological learning media in accounting education and demonstrates innovation in integrating print and digital media. Furthermore, this innovation supports the achievement of Sustainable Development Goal (SDG) 4, which aims for high-quality, inclusive, and adaptable education in the context of the 4th Industrial Revolution (IR 4.0).