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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Bisnis dan Ekonomi Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Abdimas Jurnal Akuntansi dan Keuangan The Indonesian Accounting Review Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Infestasi Jurnal Akuntansi dan Perpajakan International Research Journal of Business Studies (E-Journal) Jurnal Ekonomi dan Bisnis Kumawula: Jurnal Pengabdian Kepada Masyarakat Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat The Indonesian Journal of Accounting Research Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Kedaymas JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Research Journal of Business Studies
Luciana Spica Almilia
Universitas Hayam Wuruk Perbanas Surabaya
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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The Effect of Overconfidence and Experience on Belief Adjustment Model in Investment Judgement Almilia, Luciana Spica; Wulanditya, Putri
International Research Journal of Business Studies Vol. 9 No. 1 (2016): April - July 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.9.1.39-47

Abstract

This study examines the effect overconfidence and experience on increasing or reducing the information order effect in investment decision making. Subject criteria in this research are: professional investor (who having knowledge and experience in the field of investment and stock market) and nonprofessional investor (who having knowledge in the field of investment and stock market). Based on the subject criteria, then subjects in this research include: accounting students, capital market and investor. This research is using experimental method of 2 x 2 (between subjects). The researcher in conducting this experimental research is using web based. The characteristic of individual (high confidence and low confidence) is measured by calibration test. Independent variable used in this research consist of 2 active independent variables (manipulated) which are as the followings: (1) Pattern of information presentation (step by step and end of sequence); and (2) Presentation order (good news – bad news or bad news – good news). Dependent variable in this research is a revision of investment decision done by research subject. Participants in this study were 78 nonprofessional investor and 48 professional investors. The research result is consistent with that predicted that individuals who have a high level of confidence that will tend to ignore the information available, the impact on individuals with a high level of confidence will be spared from the effects of the information sequence. 
Empowering high school students’ banking literacy through QR Code-based Snakes and Ladders Game Luciana Spica Almilia; Ellen Theresia Sihotang; Haekal Ridho Afandi; Dyana Purwandini; Ni Nyoman Asti Stya Putri
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol. 10 No. 3 (2025): August 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v10i3.15415

Abstract

A 2024 national survey by the Financial Services Authority (FSA) revealed that 43% of Gen Z still lack an understanding of banking institutions. One high school facing similar challenges in banking education is SMA 17 Agustus 1945 (SMATAG) Surabaya. Student performance in the banking section of economics remains suboptimal, with average scores among 11th-grade social science students ranging from 6.0 to 6.2.  Teachers currently lack interactive learning media to help students effectively grasp the material. To address this issue, the community service team from Hayam Wuruk Perbanas University implemented an interactive educational approach using a QR Code-based Snakes and Ladders game. The program employed a Community-Based Participatory Research (CBPR) method involving three economics teachers and 86 students. The stages included coordination, game board design and development, trials, further refinement, lectures and gameplay, and evaluation. The results showed a significant improvement in students’ banking knowledge, with average scores increasing from 42.70 (pre-test) to 86.14 (post-test). The overall program was well received, earning an average score of 4.07. These findings indicate that interactive, technology-based games can serve as effective educational tools and enhance students’ motivation to learn.
Literasi Keuangan pada Gen-Z Melalui Gamifikasi Ular Tangga di SMATAG Surabaya Purwandini, Dyana; Sihotang, Ellen Theresia; Afandi, Haekal Ridho; Almilia, Luciana Spica; Masrurah, Reza Muadzatul
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 8 No 1 (2026): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v8i1.1646

Abstract

Gen-Z saat ini sedang mendominasi jumlah penduduk Indonesia. Namun, berdasarkan pada hasil Survei Nasional Literasi dan Inklusi Keuangan (SNLIK) 2024, tingkat literasi generasi tersebut masih tergolong rendah. Individu yang saat ini sedang menempuh pendidikan tingkat menengah atas juga termasuk kategori gen-Z. Salah satu sekolah menengah tersebut adalah SMATAG Surabaya yang menghadapi permasalahan terkait capaian nilai ekonomi pada materi lembaga keuangan dan instrumennya belum maksimal. Berkaitan dengan permasalahan literasi tersebut tim PkM memberi solusi berupa edukasi dengan permainan interaktif ular tangga berbasis barcode. Tujuannya untuk meningkatkan pengetahuan para siswa kelas XI-IPS terhadap literasi keuangan. Pencapaian tujuan tersebut dilakukan melalui tahapan perencanaan, pelaksanaan, evaluasi dan pelaporan serta monitoring. Metode yang digunakan adalah ceramah dengan kombinasi permainan ular tangga QR Code. Hasil evaluasi dari kegiatan tersebut memberikan dampak positif bagi para siswa dengan adanya peningkatan nilai pada saat post-test. Para siswa termotivasi untuk belajar secara aktif dan tidak bosan. Literasi keuangan dengan kombinasi edukasi dan permainan interaktif ular tangga QR code terbukti cukup efektif untuk mendorong para siswa belajar secara aktif.
Auditor Quantitative Materiality Disclosure, Earnings Management Concerns, and Generation Z Investors’ Willingness to Invest: An Experimental Study Nurul Mustafida; Luciana Spica Almilia; Lufi Yuwana Mursita; Kadek Pranetha Prananjaya; Titis Puspitaningrum Dewi Kartika
InFestasi Vol 22, No 1 (2026): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v22i1.33771

Abstract

The debate over mandating quantitative materiality disclosure in the auditor’s report has persisted for several years, prompting numerous studies on its potential outcomes.  Given the increasing involvement of Generation Z in capital markets, this study employs an experimental design to retest prior findings on the effect of auditor quantitative materiality disclosure on Generation Z investors’ willingness to invest. Specifically, this study examines whether this demographic is influenced by both auditor quantitative materiality disclosure and concerns about earnings management in their investment decisions. Using data from an experiment involving 101 university students, the results are consistent with the prior literature, suggesting that quantitative materiality disclosure generally reduces the willingness to invest. Furthermore, a simple effects test reveals that when concerns about earnings management are high, Generation Z investors show reduced willingness to invest when quantitative materiality disclosure is present. In contrast, this effect is not found when concerns about earnings management are low. These findings offer insights into how Generation Z investment decisions are shaped by quantitative and qualitative risk assessments.
The effect of intellectual capital on financial performance of manufacturing companies listed in Indonesia Stock Exchange period 2007-2011 Dea Nikki Rona; Luciana Spica Almilia
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.205

Abstract

The purpose of this study is to empirically examine the influence of intellectual capitalproxied by human capital, structural capital, and physical capital which can affect thecompany’s financial performances measured by return on equity (ROE), earning pershare (EPS), and operational profit margin (OPM). The population of this research iscompanies listed in Indonesia Stock Exchange period 2007-2011 and meet the criteriafor the samples in this study. The sample selection is using purposive samplingmethod and obtained 60 companies as the samples. The results are as follow: intellectualcapital (VAICTM) significantly affects the financial performance of the return onequity (ROE) and operational profit margin (OPM) variables reinforced the company’smodest size, while the intellectual capital (VAICTM) has no affect on earningper share (EPS).
THE PREDICTIVE POWER OF EARNINGS AND CASH FLOWS (TESTING AT THE EVERY STAGE OF COMPANY’S LIFE CYCLE) Dyah Ayu Kusuma Wardhani; Luciana Spica Almilia
The Indonesian Accounting Review Vol. 3 No. 1 (2013): TIAR - January 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.208

Abstract

Earnings and cash flow are the two important factors in the company’s life cycle. The researchobjective of this study is to determine the effect of earnings, overall cash flow, andcomponents of earnings on future cash flows of manufacturing companies listed on the IndonesiaStock Exchange at the every stage of company’s lifecycle cycle. The sample used consistsof 99 manufacturing companies listed on Indonesia Stock Exchange (IDX). Secondarydata on the company’s financial statement was taken from the period 2006 to 2010 and thesewere obtained from ICMD (Indonesia Capital Market Directory) and IDX. A data analysistechnique for testing the research problems is linear regression analysis. The results showearnings, overall cash flow, and cash flow components have significant predictive power forfuture earnings and cash flows.
The effect of comprehensive income disclosure on capital costs, earnings quality, and profitability Akbar Abdi Negara; Luciana Spica Almilia Almilia
The Indonesian Accounting Review Vol. 5 No. 2 (2015): July - December 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.644

Abstract

This study was induced by the change from SFAS 2009 to SFAS 2012. One of the changes contained in SFAS No. 1 states that comprehensive income statement is an additional component of other comprehensive income. The study aims to determine whether there are differences in the capital cost, earnings quality, and profitability be-tween companies that report comprehensive income statement and companies that do not report comprehensive income statement. The sample of the study consists of 120 manu-facturing companies listed on the Indonesian Stock Exchange (BEI) in 2012. It uses Statistical test that is the Mann Whitney test due to the data, which were not normally distributed. The results of the research indicate that the significance level of capital cost variable is 0.038, earnings quality variable is 0.192, and profitability variable is 0.029. Therefore, it can be concluded that there are differences in the level of capital cost and profitability between companies that report comprehensive statements and companies that do not report comprehensive income statement. On the contrary, there is no differ-ence in the level of earnings quality between companies that report comprehensive in-come statement and companies that do not report comprehensive income statement.
Mitigation of order-effects on investment decision making Auravita Astania; Luciana Spica Almilia
The Indonesian Accounting Review Vol. 6 No. 2 (2016): July - December 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i2.678

Abstract

This study attests the belief-adjustment model to examine whether there are differences in investment decision making between the participants who obtain good news fol-lowed by bad news and those who obtain bad news followed by good news on the in-formation pattern which is processed based on end-of-sequence and long series infor-mation. The experiment design in this study is the pattern of presentation 1x1x2 end-of-Sequence, a long series information and directions of evidence (good news followed by bad news and bad news followed by good news). The research hypotheses were tested using Mann Whitney test. The variables used in this research are investment decision, pattern of presentation in end-of-sequence, length of the series of information, and order of evidence. The participants involved in this research are 47 students (ba-chelor program) of STIE Perbanas Surabaya majoring in Accounting and Manage-ment who are taking or have taken courses of Financial Statement Analysis and/or Investment Management and Capital Markets. The results show that there is no sig-nificant difference in the judgment between the participants who obtain good news followed by bad news and those who obtain bad news followed by good news. In addi-tion, there is no order-effect occurring in investment decision making.
Testing the effect of belief adjustment model and overconfidence on investment decision making Farita Dewi Rofiyah; Luciana Spica Almilia
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.952

Abstract

This study aims to examine the effect of belief adjustment models, consisting of presenta-tion pattern (Step by Step and End of Sequence), information sequence, and information series, on investment decision making. In addition, this study also examines the effect of the level of overconfidence on investment decision making. The designs of experiment included in this study are presentation pattern 2 × 2 × 2 × 2 (Step by Step and End of Sequence), information sequences (good news followed by bad news and bad news fol-lowed by good news), information series (long series and short series), and the level of overconfidence. The research hypotheses are tested using Independent Sample t-test. The results of this study show that there is a recency effect on the presentation pattern of the Step by Step for long and short information series. This is also reflected in the End of Sequence which shows that there is no recency effect occurring in the long series, but there is recency effect occurring in the short series.
Factors affecting the internet financial reporting (IFR) in banking sector companies listed on the indonesia stock exchange (IDX) Ilham Ridho Maulana; Luciana Spica Almilia
The Indonesian Accounting Review Vol. 8 No. 2 (2018): July - December 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1534

Abstract

Internet Financial Reporting is the disclosure of company’s financial and non-financial information through the company's official website. The format commonly used includes HTML, PDF, XBRL, audio and video. This study aims to examine the effect of firm size, leverage, listing age, profitability, and liquidity on the Internet Financial Reporting. The population in this study is banking sector companies listed on the Indonesia Stock Exchange (IDX) period 2016. The sampling technique used is purposive sampling with SPSS 23, software. The results of this study show that firm size and leverage have an effect on Internet Financial Reporting, but listing age, profitability, and liquidity have no effect on Internet Financial Reporting.
Co-Authors Afandi, Haekal Ridho Akbar Abdi Negara Ambarwati, Yulian Belinda Anak Agung Gede Sugianthara Angraini Angraini Anita Anggraeni Antiqueain Maliu Auravita Astania Dea Nikki Rona Dewi Ayu Wulandari, Dewi Ayu Dewi Murdiawati Dyah Ayu Kusuma Wardhani Dyah Eras Mita Dyana Purwandini Edo Bangkit Prayoga Ellen Theresia Sihotang Emanuel Kristijadi Emanuel Kristijadi Emil Pratiwi Emma Handayani Erida Herlina Herlina Ertambang Nahartyo Farita Dewi Rofiyah Febriyani Sarwindah Felya Febiola Firman Adi Setya Haekal Ridho Afandi Hanimah, Khilmiyatul Herla Kusumawardhani Ilham Ridho Maulana Jogiyanto Hartono Kadek Pranetha Prananjaya, Kadek Pranetha Katarina Dyah Kristanti Kristijadi Kristijadi Lailatul Badriyah Lufi Yuwana Mursita Lufi Yuwana Mursita Maria Oktavia Elizabeth Sinambela Masrurah, Reza Muadzatul Meliza Silvi Meliza Silvy Meliza Silvy Meliza Silvy Mochammad Zahid Muzammil Hadi Monica Dira Anas Hartika Mursita, Lufi Yuwana Mustafida, Nurul Mutia Anugrah Pratiwi Nanang Shonhadji Ni Nyoman Asti Stya Putri Nirwana Putri Pravitasari Nisa Nailur Rahma Nita, Riski Aprilia Nur'aini Rokhmania Rokhmania Nuraini Rokhmania, Nuraini Nurul Hasanah Uswati Dewi Nurul Mustafida Nurul Mustafida Purwandini, Dyana Putri Wulanditya Riski Aprilia Nita Rosyida, Amelia Dwi Nur Savira Yunitasari Sihotang, Ellen Theresia Sinta Hen Maulita Supriyadi . Titis Puspitaningrum Dewi Kartika Tjahjani Prawitowati Widjanarko, Farah Adelia Putri Winny Herdinigtyas Yunitasari, Savira