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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Primanomics : Jurnal Ekonomi & Bisnis Jurnal Aplikasi Akuntansi JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Abdimas Sangkabira Bursa : Jurnal Ekonomi dan Bisnis Innovative: Journal Of Social Science Research Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi E-JURNAL AKUNTANSI JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Widia Astuti
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Frekuensi Rapat Dewan Komisaris Dan Komisaris Independen Terhadap Nilai Perusahaan Firda Aulia; Wahidatul Husnaini; Widia Astuti
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2026): Jurnal Riset Mahasiswa Akuntansi, Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i1.2822

Abstract

This study aims to examine the effect of the frequency of the board of commissioners meetings and independent commissioners on company value. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2021. This study uses a quantitative approach with content analysis methods. Hypothesis testing is using linear regression analysis and robust standard error analysis with STATA 17 software. The theory used in this study is agency theory. The results of the study indicate that the frequency of board of commissioners meetings does not affect company value, while independent commissioners have a positive correlation with company value. Control variables such as company size and leverage also have an effect, but are negatively correlated with company value. The weakness of this study lies in the limited number of variables, so it is hoped that future studies will add variables to strengthen the research.
Analisis Penerapan Costing Volume Profit (CVP) Pada Kinerja Keuangan Tuwa Kawa Coffee & Eatry Nabila Maharani Rahayu; Widia Astuti
Primanomics : Jurnal Ekonomi & Bisnis Vol. 24 No. 1 (2026): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v24i1.3984

Abstract

Tuwa Kawa Coffee & Eatry as a business actor in the culinary sector needs to ensure profit stability amid fluctuations in operational costs and uncertain sales volumes. In practice, the company has not used the right financial analysis tools to help with profit planning in a systematic and measurable manner. This study aims to analyze Costing Volume Profit (CVP) for profit planning at Tuwa Kawa Coffee & Eatry. CVP analysis serves to identify the relationship between costs, sales volume and profit so that it can provide an overview of changes in one of the components that will affect the company's profit. The research method applied is a case study with a qualitative descriptive approach. The data analyzed was obtained from the financial statements of Tuwa Kawa Coffee & Eatry's profit and loss. The results of the study revealed that CVP analysis can provide significant benefits for management in estimating profits to be achieved, determining realistic sales targets and designing more efficient cost control strategies. In addition, CVP also assists management in evaluating the sensitivity of profits to changes in costs and selling prices so that business decisions can be made on a more accurate basis of analysis. Thus, the implementation of Costing Volume Profit (CVP) at Tuwa Kawa Coffee & Eatry is expected to be an important basis in financial planning and strategies to increase the company's profitability in the future.
LITERASI KEUANGAN, PERILAKU MENABUNG DAN PERILAKU KONSUMTIF DAN PERILAKU MENABUNG MAHASISWA Animah Animah; Widia Astuti; Nila Rahayu; Iwan Kusuma Negara; Lusi Shinta Nugraha
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.4377

Abstract

This study aims to analyze the influence of financial literacy on consumptive behavior and saving behavior among university students. Financial literacy is considered essential in helping individuals understand how to manage their finances wisely, particularly among students who are in the early stages of financial independence. The research was conducted on Accounting Department students at the University of Mataram using a survey method. The results indicate that financial literacy has a significant positive effect on students’ saving behavior, meaning that the higher the financial literacy, the greater the tendency of students to save regularly. Conversely, financial literacy has a significant negative effect on consumptive behavior, indicating that the higher the financial literacy, the lower the tendency of students to make impulsive purchases and engage in excessive consumption. These findings highlight the importance of early financial education in shaping healthy financial behavior, guiding students toward sound financial planning, and reducing the risk of future financial problems.
Co-Authors Adhitya Bayu Suryantara Akram, Akram Animah Animah Ayu Irawan Dari Baiq Anggun HL Baiq Wahyu Niswatun Rukyat Bambang Bambang Biana Adha Inapty, Biana Adha Cahyaningtyas, Susi Retna D Tialurra Della Nabilla Elin Erlina Sasanti Eni Indriani Firda Aulia Gina Dwi Septariani Azhar Hasan Fadli Heri Gunawan Iwan Kusuma Negara Lukman Effendy Lusi Shinta Nugraha M. Ali Fikri Nabila Maharani Rahayu Ni Made Deviarini Putri Ni Putu Novi Anggarini Nila Rahayu Nina Karina Karim Nungki Kartikasari Nurhayati Nurhayati Nurul Khairina Nurul Qalbiyani Pusparini, Herlina Ramadhani, Rahmi Sri Robith Hudaya Shania Irene Balqis Suryantara, Adhitya Bayu Wahidatul Husnaini Yunita Putri