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All Journal Jurnal Ilmiah ASET Journal of Artificial Intelligence and Digital Business
Sukmawati, Ayu
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences

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Analisis Optimalisasi Sistem Penagihan Piutang Negara di DJKN Jawa Tengah dan D.I. Yogyakarta Sukmawati, Ayu; Ira Setiawati
Jurnal Ilmiah Aset Vol. 27 No. 2 (2025): Jurnal ASET Vol 27 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.2.254

Abstract

The collection of state receivables is a crucial element in the management of state finance as it plays a direct role in optimizing state revenue and improving budget efficiency. This study aims to analyze the collection system of state receivables implemented by the Directorate General of State Assets (DJKN) Regional Office of Central Java and D.I. Yogyakarta, as well as to identify the obstacles and optimization efforts made in its implementation. The method used is qualitative descriptive with data collection techniques through interviews, observations, and document studies. The results show that the process of collecting state receivables has followed the provisions of the Minister of Finance Regulation Number 240/PMK.06/2016, starting from document verification to the execution of seizures and write-offs of receivables. In its implementation, it still faces various obstacles such as incomplete documents, low debtor compliance, difficulties in asset execution, and limited human resources. DJKN has implemented various optimization strategies such as persuasive approaches, handling problematic receivables, direct field collection, strengthening cross-agency synergy, utilizing information technology, and submitting requests for the write-off of uncollectible receivables. These efforts are expected to enhance the effectiveness of collection and strengthen the governance of state finances.
Effects of Financial Literacy, Risk Tolerance, and Herding on Gen Z IPO Decisions Moderated by Prospectus Information Sukmawati, Ayu; Prabowo, Heri; Widiastuti, C. Tri
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4390

Abstract

This study aims to analyze the influence of financial literacy, risk tolerance, and herding behavior on the investment decisions of Generation Z in IPO stocks, with prospectus information serving as a moderating variable. The research adopts a quantitative approach involving 180 Gen Z investors in Semarang City who purchased IPO stocks during the period of 2023 to 2025. Data were collected through a structured questionnaire and analyzed using SmartPLS version 4 to assess both the measurement model and the structural model. The findings reveal that financial literacy and herding behavior do not exhibit a significant direct effect on investment decisions. In contrast, risk tolerance shows a positive and significant influence, indicating that individuals with a higher ability to accept risk tend to make more decisive investment choices in IPO stocks. Furthermore, prospectus information does not moderate the relationship between financial literacy or risk tolerance and investment decisions, suggesting that the availability of information does not necessarily enhance the impact of these variables. Interestingly, prospectus information is found to strengthen the influence of herding behavior on investment decisions. This indicates that when investors are exposed to clear, detailed, and credible information, their tendency to follow the actions of the majority becomes more pronounced. Overall, the study highlights that psychological aspects, particularly risk tolerance play a crucial role in shaping Gen Z’s investment behavior, while informational factors may interact differently depending on the nature of the investor's behavioral tendencies.
Co-Authors Heri Prabowo Ira Setiawati Widiastuti, C. Tri