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All Journal Jurnal Pengabdian Magister Pendidikan IPA Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Bisnis, Manajemen, dan Akuntansi Media Bina Ilmiah Valid Jurnal Pengabdian Joong-Ki Akuntabel: Jurnal Ilmiah Akuntansi Joong-Ki
Sofiati Wardah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Perdagangan, Jasa & Investasi Ratna Dewi; Ni Nyoman Yuliati; Sofiati Wardah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2024): Vol. 2 No. 4 Agustus 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to determine the influence of Profitability, Company Size, Debt To Equity Ratio, Auditor Quality, and Company Age on the Timeliness of Financial Report Submission. The population of this study comprises 29 companies in the trade, services, and investment sector, specifically in the sub-sector of large-scale production trade, listed on the Indonesia Stock Exchange from 2019 to 2022. The sample was selected using purposive sampling. The total sample taken is 14 companies. The data analysis technique used is logistic regression. The test results indicate that Profitability, Company Size, Debt to Equity Ratio, Auditor Quality, and Company Age do not affect the timeliness of financial report submission.
PENGARUH FAKTOR PERMODALAN DAN EFISIENSI TERHADAP PROFITABILITAS BPR KONVENSIONAL DI INDONESIA I Nengah Arsana; Baiq Desthania Prathama; Sofiati Wardah; I Wayan Nuada
Media Bina Ilmiah Vol. 18 No. 6: Januari 2024
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33758/mbi.v18i6.671

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh faktor permodalan dan efisiensi terhadap profitabilitas bank perkreditan rakyat (BPR) konvensional di Indonesia. Metode analisis data menggunakan regresi logit. Variabel dependen yang digunakan adalah profitabilitas yang diukur dengan return on assets (ROA), sedangkan variabel independen yang digunakan adalah capital adequac ratio (CAR) sebagai faktor permodalan, net interest margin (NIM), biaya operasional terhadap pendapatan operasional (BOPO), cost to income ratio (CIR), dan overhead cost terhadap pendapatan operasional (OHC/PO) sebagai faktor efisiensi. Sampel penilitian ini adalah 314 BPR konvensional di Indonesia periode 2014-2022. Hasil penelitian menunjukkan bahwa secara umum kinerja keuangan BPR di Indonesia dilihat dari faktor permodalan dan efisiensi masih dalam kategori sangat baik, dimana CAR dan NIM berpengaruh positif dan signifikan terhadap profitabilitas, BOPO berpengaruh negatif dan tidak signifikan terhadap profitabilitas, serta CIR dan OHC/PO berpengaruh negatif dan signifikan terhadap profitabilitas BPR konvensional di Indonesia
Studi Tingkat Literasi Keuangan dan Perilaku Konsumtif Mahasiswa serta Pengaruhnya terhadap Pengelolaan Keuangan Pribadi Rosyia Wardani; Sofiati Wardah; Rusdi; Syaiful Amri
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 8 No. 2 (2025): Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v8i2.418

Abstract

This study examines the influence of financial literacy and consumptive behavior on the personal financial management of students at STIE AMM Mataram. Using a quantitative causal-associative approach, the research surveyed 151 respondents selected from a population of 242 students through proportionate stratified random sampling. Data were collected using a Likert-scale questionnaire and analyzed with multiple linear regression. The results show that financial literacy does not have a significant effect on personal financial management, indicating that students' financial knowledge has not been fully translated into daily financial practices. Conversely, consumptive behavior has a significant and dominant influence, demonstrating that lifestyle-driven spending, peer pressure, and digital financial access strongly shape students’ financial habits. Simultaneously, financial literacy and consumptive behavior significantly affect personal financial management, with a combined contribution of 57.5%. These findings highlight that students’ financial management challenges are more behavioral than cognitive, emphasizing the need for practical financial education, stronger self-control, and awareness of digital financial risks. The study implies that higher education institutions should develop programs focusing on budgeting skills, digital finance awareness, and responsible consumption to improve students' financial well-being.
Co-Authors Agus Fahrul Chair Akung Daeng Amrul, Rusli Armiani Baehaki Syakbani Baiq Desthania Pratama Baiq Ertin Helmida Endang Kartini Galuh Ratna Mutia Hailuddin Hikmah Hizbiatul Maulani I Made Murjana I Nengah Arsana I Wayan Nuada Khotmi, Herawati Mahyuddin Nasir Mukmin Suryatni Mustaan Mustaan Putri Reno Kemala Sari Rani Mahmudah Ratna Dewi ROSYIA WARDANI Rusdi Satarudin Satriawan Septian Heris Syaputra Sopian Saori Sukma Hidayat Kurnia Abadi Syaiful Amri Syaiful Amri Yuliati, Ni Nyoman Zulkarnaen