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AUDIT DELAY, PROFITABILITY, DAN KONTRIBUSINYA TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Dewi Rahmayanti
ADVANCE Vol 3, No 1 (2016): March
Publisher : STIE AUB Surakarta

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Abstract

This study intents to investigate the influence of audit delay and profitability, towards the financial reporting timeliness in Indonesia stock exchange. Specifically, the sample in this research is obtained from 75 public listed companies (PLC) of manufacturing sector, in Indonesia Stock Exchange. The time period of study is ranging from 2009 to 2011. Further, hypotheses testing were conducted by employing Pooled Least Squared (PLS) Model with panel data analysis. The output performed that audit delay was significantly (p
ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN PERTAMBANGAN DI BEI TAHUN 2010-2014 Farianita Lestari; Dewi Rahmayanti
Management Insight: Jurnal Ilmiah Manajemen Vol 12, No 1 (2017): Managament Insight: Jurnal Ilmiah Manajemen
Publisher : Unib Press Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (861.492 KB) | DOI: 10.33369/insight.12.1.24-40

Abstract

The purpose of this research to analyze the influence of Return On Asset (ROA) and Net Profit Margin (NPM) on corporate value with CSR as a moderating variable in the mining company listed on the Indonesia Stock Exchange in the period of 2010 -2014. The number of population for this research is 40 company and the number of sample that examined after passed the purposive sampling phase is 11 company. The analysis method used in this research that is with moderated regression analysis, panel data regression, hypothesis test that is determinant coefficient, test F, and test T. From the result of simultan analysis variable Return On Asset (ROA), Net Profit Margin (NPM) and Corporate Social Responsibility (CSR) have significant influence toward corporate value (tobin’s Q). The result of partial this research shows that only Return On Asset (ROA) have significant influence toward corporate value (tobin’s Q). The disclosure of Corporate Social Responsibility (CSR) is can’t able to moderate relation of NPM and corporate value, and able to moderate relation of ROA and corporate value
Role of Grab on the social life changes of Bengkulu City Afrima Widanti; Dewi Rahmayanti
Journal of Islamic Economics, Management, and Business (JIEMB) Vol 2, No 2 (2020)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2020.2.2.7095

Abstract

Purpose – The presence of Grab has invited many discussions. The purpose of this study is to know the role of Grab on changes in social life in Bengkulu city both in terms of Grab drivers, consumers, and other conventional transportation.Method – This study uses a qualitative approach with an in-depth interview method. The total respondents in this study are 38 people consisting of 5 people from Grab drivers, 30 people from consumers, and five people from conventional transportation.Result – This study found that there were changes in Grab drivers' income, but there were no social changes in Grab drivers. On the other hand, there were social changes in Grab consumers and conventional drivers. Implication – This study can be used by public, government, and private sector to understand better consumer behaviour in online transportation field.Originality – As the growth of online transportation in Indonesia is increasing, this study offers early understanding upon the phenomena.  
The Effect of Internal Locus of Control and Spiritual Intelligence on Personal Financial Management Behavior Dewi Rahmayanti
Integrated Journal of Business and Economics (IJBE) Vol 7, No 1 (2023): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v7i1.596

Abstract

This study examines the effect of internal locus of control and spiritual intelligence on personal financial management behavior in Bengkulu, Indonesia. Snowball sampling was employed with a total sample size of 300 respondents. The data collection was collected through an online questionnaire distributed to the respondents using social media. The data was analyzed using SPSS to identify the relationship between variables. The results showed that internal locus of control has a positive effect on personal financial management behavior, spiritual intelligence has a positive effect on personal financial management behavior. Internal locus of control and Spiritual intelligence will shape better financial management behavior and reduce the possibility of financial stress in the future. 
ANALISIS DETERMINAN PROPORSI TABUNGAN RUMAH TANGGA DI KOTA BENGKULU Dewi Rahmayanti
The Manager Review Vol. 1 No. 2 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/tmr.v1i2.9332

Abstract

This research was conducted on the community in the District of Gading Cempaka BengkuluCity that aims to determine the effect of income, the number of family members and age onthe proportion of household savings in the city of Bengkulu in particular the District ofGading Cempaka. Using a verification approach with multiple regression analysis tools and asample of 100 people. The results of the study stated that only the age variable had asignificant effect on the proportion of household savings.
BUY NOW PAY LATER USAGE AMONG GENERATION Z IN INDONESIA: AN INTEGRATION OF THEORY OF PLANNED BEHAVIOR AND MATERIAL VALUES THEORY Rahmadina Oktariani; Dewi Rahmayanti; Chairil Afandy
Jurnal Interprof Vol 12 No 1 (2026): Jurnal Interprof, April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i1.3169

Abstract

Purpose: This study aims to examine the influence of attitude toward behavior, subjective norms, perceived behavioral control, and materialism on intention to use and actual usage behavior of Buy Now Pay Later (BNPL) services among Generation Z in Indonesia, with intention as a mediating variable. Research Methodology: This study adopts a quantitative approach with an explanatory survey design. Data were collected from 255 Generation Z respondents aged 18–29 years who had used BNPL services, using purposive sampling and a structured questionnaire. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0, with bootstrapping of 5,000 subsamples. Results: Attitude, subjective norms, and perceived behavioral control positively and significantly influence both intention and BNPL usage behavior. Unexpectedly, materialism shows a significant negative effect on BNPL usage behavior, contrary to the hypothesized direction. Intention mediates the relationships of attitude and subjective norms toward BNPL usage behavior, but does not mediate the relationship of perceived behavioral control. Conclusions: This study extends TPB by demonstrating that its core constructs remain robust predictors of BNPL adoption even when materialism is introduced as a competing predictor, and by showing that materialism operates through a distinct, non-TPB mechanism that warrants further theoretical attention rather than being assumed to reinforce TPB pathways. Limitations: This study is limited to Generation Z users and relies solely on a cross-sectional design with self-reported questionnaire data, which precludes causal inference. Other factors such as financial literacy, trust, and habits were not included. Contributions: This study contributes empirical evidence on BNPL usage behavior among Generation Z in Indonesia, extending the TPB framework by integrating materialism as an additional predictor and examining mediation through intention, thereby offering novel evidence that materialism can act as a deterrent rather than a driver of debt-based payment usage.     
THE EFFECT OF ANCHORING BIAS AND HERDING BEHAVIOR ON STOCK INVESTMENT DECISIONS AMONG GENERATION Z IN INDONESIA: THE MEDIATING ROLE OF RISK PERCEPTION Khalif Mahaztra; Dewi Rahmayanti
Jurnal Interprof Vol 12 No 1 (2026): Jurnal Interprof, April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i1.3211

Abstract

Purpose: This study investigates the effects of anchoring bias and herding behavior on stock investment decisions among Generation Z investors in Indonesia, with risk perception as a mediating varable. Research Methodology: A quantitative approach was employed using primary data collected via online questionnaires distributed to 200 active Generation Z stock investors across Indonesia, selected through purposive sampling. Data analysis utilized Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. Results: Anchoring bias exerted the strongest overall influence on both risk perception and investment decisions, followed by herding behavior and respectively). Risk perception significantly and positively mediated both relationships and also exerted a direct positive effect on investment decisions, confirming its dual role as both a psychological mediator and an independent predictor of decision quality. Conclusions: Cognitive (anchoring) and social (herding) biases jointly shape Generation Z stock investment decisions in Indonesia, both directly and through the calibrating mechanism of risk perception, extending prospect theory by showing that elevated risk awareness sharpens rather than suppresses decision quality among digital native investors. Limitations: This study is limited to active Generation Z stock investors. The model explains 35.9% of the variance in risk perception, indicating that additional determinants remain unexplored. Moreover, the cross-sectional design and reliance on self-reported data limit causal inference and may introduce common method bias. Contributions: This study advances behavioral finance by confirming risk perception as a dual mediator between anchoring bias, herding behavior, and investment decisions among Generation Z investors in Indonesia
PELATIHAN MANAJEMEN KEUANGAN KELUARGA DALAM RANGKA MENINGKATKAN RESILIENSI DAN KOMPETENSI KELUARGA NELAYAN DI KELURAHAN MALABERO KOTA BENGKULU Fitri Santi; Dewi Rahmayanti; Sri Adji Prabawa
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 5 No. 3 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Perencanaan dan manajemen keuangan keluarga bagi individu sangat penting untuk dilakukan, tidak terkecuali bagi masyarakat nelayan Malabero. Mereka Sebagian besar mengandalkan kehidupan mereka dari hasil alam di perairan Pantai sepanjang pesisir barat Kota Bengkulu. Tantangan yang cukup besar dalam mengelola keuangan keluarga, terutama ketika hanya mengandalkan pendapatan dari hasil tangkapan ikan. Pendapatan yang tidak pasti, variabilitasnya sangat tinggi, terkadang hasil tangkapan melimpah untuk beberapa bulan dan kemudian dua tahun lebih setelahnya mungkin hasil tangkapan sangat sedikit. Ada juga faktor yang memengaruhi tingkat kesejahteraan individu (keluarga). Di antara factor tersebut adalah perilaku keuangan, lingkungan social ekonomi, factor-faktor psikologi, pengetahuan, keterampilan serta pengalaman. Kegiatan pengabdian yang akan dilakukan ini adalah peningkatan kemampuan pengelolaan keuangan keluarga melalui pelatihan manajemen keuangan keluarga untuk masyarakat nelayan Malabero, di Kelurahan Malabero Kecamatan Teluk Segara Kota Bengkulu. Oleh karena itu pada pelatihan ini Peserta pelatihan akan mendapatkan test awal (pre test) dan tes akhir (post test) terkait materi yang disampaikan oleh fasilitator atau narasumber pelatihan. Kegiatan pengabdian ini dilakukan melalui metode ceramah, curah pendapat (brainstorming) dan demontrasi untuk meningkatkan kemampuan masyarakat di dalam melakukan perencanaan, memanfaatkan informasi teknologi, menilai kondisi keuangan dan bagaimana mensikapinya dalam mengelola keuangan keluarga. Dari hasil obsevasi dan evaluasi menyatakan bahwa kegiatan pengabdian pada masyarakat melalui Pelatihan Manajemen Keuangan Keluarga telah meningkatkan Resiliensi dan Kompetensi bagi anggota Keluarga Nelayan di Kelurahan Malabero Kota Bengkulu. Berdasarkan kegiatan yang telah dilakukan disarankan agar dalam kegiatan ini terus dilaksanakan dan dikembangkan lagi, sehingga memberikan manfaat yang lebih luas pada orang lain. Kata Kunci: Manajemen Keuangan, Resiliensi, Kompetensi