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Ati Sumiati
Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Jakarta
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THE INFLUENCE OF FINANCIAL LITERACY, SELF-CONTROL, AND CONFORMITY ON CONSUMPTIVE BEHAVIOR IN THE USE OF ONLINE FOOD DELIVERY APPLICATIONS Yulita Yulita; Ati Sumiati; Sri Zulaihati
International Research of Multidisciplinary Analysis Vol. 1 No. 2 (2023): International Research of Multidisciplinary Analysis
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.646 KB) | DOI: 10.57254/irma.v1i2.26

Abstract

This study aims to determine the effect of financial literacy, self-control, and conformity partially or simultaneously on consumptive behavior using online food delivery applications in students of the Faculty of Economics, State University of Jakarta. The method used in this study is quantitative. The population of this study was 617 students with 237 students who were used as research samples using simple random sampling technique. Primary data was used as a questionnaire / questionnaire to obtain research data. The results showed that partially the financial literacy variable had a significant adverse effect on consumptive behavior. The self-control variable also has a negative and significant influence on consumptive behavior. While the conformity variable has a positive and significant influence on consumptive behavior. Simultaneously, financial literacy, self-control, and conformity variables influence the consumptive behavior of online food delivery applications in students of the Faculty of Economics, State University of Jakarta. The test results of the coefficient of determination of 44.7%, while other factors outside the study influence the rest. The conclusion that can be drawn from this research is that there is an influence between Financial Literacy, Self-Control, and Conformity on Consumptive Behavior using online food delivery applications in students of the Faculty of Economics, State University of Jakarta
The Influence of the Learning Environment on Student Achievement with Learning Motivation as a Mediating Variable for Students in Class XI SMKN 48 JAKARTA Fitrilia Nurtamara; Ati Sumiati; Santi Susanti
Reflection: Education and Pedagogical Insights Vol. 1 No. 3 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Learning Environment on Learning Achievement with Learning Motivation as a mediating variable in class XI students of SMKN 38 Jakarta. The population in this study amounted to 286 students in grade XI of SMKN 48 Jakarta. In this study, researchers used research instruments with quantitative methods with a total of 167 respondents. Data collection was carried out by distributing questionnaires with random sampling. The results of this study indicate that 1) Learning Environment has a positive and significant direct influence on Learning Motivation; 2) Learning Environment has a positive and significant direct influence on Learning Achievement; 3) There is no indirect effect between Learning Environment and Learning Achievement through Learning Motivation. The variables used in this study can be said to be few, so it can still be added with other variables such as interest, discipline, learning methods, and learning facilities. The sample in this study can also be said not to represent all students of SMKN 48 Jakarta because it only examines class XI.
PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN YANG TERDAFTAR PADA BURSA EFEK INDONESIA PADA PERUSAHAAN TRANSPORTASI, INFRASTRUKTUR, DAN UTILITAS Muhammad Rakhmat Aghisna; Ati Sumiati; Unggul Purwohedi
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 3 No. 2 (2023): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v3i2.109

Abstract

The Influence of Financial Distress, Debt Default, and Company Growth on Receiving Going Concern Audit Opinions in Transportation, Infrastructure, and Utilities Companies Listed on the Indonesia Stock Exchange in 2019-2021. Thesis. Jakarta. Economic Education Study Program Concentration in Accounting Education. Faculty of Economics. State University of Jakarta. 2023. This study aims to determine the effect of financial distress, debt default, and company growth on acceptance of going concern audit opinions in transportation, infrastructure, and utility companies listed on the Indonesia Stock Exchange in 2019 - 2021. The research method used is a quantitative method with secondary data obtained from financial reports available on the Indonesia Stock Exchange with a total sample of 64 companies using purposive sampling technique. The data analysis technique used is descriptive statistical analysis, multicollinearity classic assumption test, whole model test, regression model feasibility test, logistic regression analysis, and hypothesis testing. The results showed that financial distress and debt default had a significant negative effect on acceptance of going-concern audit opinions while company growth had no effect on acceptance of going-concern audit opinions. The coefficient of determination in this study is 31% which indicates the ability of financial distress, debt default, and company growth to explain acceptance of going concern audit opinions while the remaining 69% is explained by other variables
Pengaruh Likuiditas, Komite Audit, dan Ukuran Perusahaan Terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Goods terdaftar di BEI Periode 2017 - 2019) Novrizal Syamra; Adam Zakaria; Ati Sumiati
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 1 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0201.10

Abstract

This study is to examine the effect of liquidity, audit committee, and company size on the financial performance of manufacturing companies in the consumer goods sector on the Indonesia Stock Exchange (IDX) for the period 2017-2019. The method used in research is quantitative. Secondary data obtained from www.idx.co.id. The use of this analysis is to use multiple linear regression to analyze the results on the independent variable to the dependent. The population of consumer goods is 60 companies and the research sample is 37 companies, selected using the purpose sampling method. This study gives the result that liquidity has no effect on financial performance. then the audit committee variable has a significant effect on financial performance. the next variable company size has no effect on financial performance. However, simultaneously on the liquidity variable, the audit committee and also the size of the company have an influence on the financial performance of manufacturing companies in the consumer goods sector. The result of the coefficient of determination is 8% while the remaining 92% is explained by other variables outside of this study.
Pengaruh Literasi Keuangan Syariah dan Kepercayaan Mahasiswa Terhadap Minat Menabung di Bank Syariah : Studi Kasus pada Mahasiswa Fakultas Ekonomi Universitas Negeri Jakarta Tahun 2020 Putri Suwandari; Erika Takidah; Ati Sumiati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.3739

Abstract

Penelitian ini bertujuan untuk memahami pengaruh literasi keuangan syariah dan kepercayaan mahasiswa terhadap minat mereka dalam menabung di bank syariah. Metode penelitian yang digunakan adalah kuantitatif dengan partisipan dari 177 mahasiswa Fakultas Ekonomi Universitas Negeri Jakarta. Analisis data dilakukan menggunakan uji T, uji F, dan koefisien determinasi. Hasil penelitian menyimpulkan hal-hal berikut. Pertama, literasi keuangan memiliki pengaruh positif dan signifikan terhadap minat menabung di bank syariah. Kedua, kepercayaan mahasiswa juga memiliki pengaruh positif dan signifikan terhadap minat menabung di bank syariah. Selanjutnya, literasi keuangan dan kepercayaan mahasiswa secara bersama-sama berpengaruh positif dan signifikan terhadap minat menabung di bank syariah.
Persepsi Penggunaan Media Pembelajaran YouTube dan Disiplin Belajar terhadap Motivasi Belajar Siswa Kelas XII Akuntansi di SMKN 14 Jakarta Amelia Shevi Manurung; Ati Sumiati; Sri Zulaihati
Journal of Knowledge and Collaboration Vol. 2 No. 8 (2025): Journal of Knowledge and Collaboration
Publisher : Arbain Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/8dek7q50

Abstract

Penelitian ini bertujuan mengkaji pengaruh persepsi penggunaan media pembelajaran YouTube dan disiplin belajar terhadap motivasi belajar siswa kelas XII Akuntansi di SMKN 14 Jakarta. Metode survei kuantitatif digunakan dengan sampel 86 siswa yang dipilih melalui teknik probability sampling dan Simple Random sampling. Data dikumpulkan menggunakan kuesioner berskala Likert tertutup dan dianalisis dengan statistik deskriptif serta regresi linier berganda menggunakan SPSS. Hasil penelitian menunjukkan bahwa persepsi penggunaan YouTube dan disiplin belajar, baik secara parsial maupun simultan, berpengaruh positif dan signifikan terhadap motivasi belajar, dengan koefisien determinasi (R²) sebesar 0,807, yang berarti 80,7% variasi motivasi belajar dijelaskan oleh kedua variabel. Model regresi (Y = 4,442 + 0,175X₁ + 0,801X₂) valid dengan memenuhi asumsi normalitas dan linearitas. Temuan ini menegaskan pentingnya pemanfaatan media digital dan penguatan disiplin untuk meningkatkan motivasi belajar di pendidikan vokasi.
Pengaruh Free Cash Flow, Capital Intensity, dan Firm Size terhadap Financial Distress Nabil Muzhaffar; Ati Sumiati; Muhammad Yusuf
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.04

Abstract

This study analyzes the effect of Free Cash Flow, Capital Intensity, and Firm Size on Financial Distress risk through the financial health level of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Using purposive sampling, transform and outlier 184 companies with 449 observations were selected and analyzed through panel data regression using EViews 13. The results show that Free Cash Flow and Firm Size have a negative and significant effect on Financial Distress risk, while Capital Intensity has a positive effect, mediated through corporate financial health. These findings suggest that management should optimize free cash flow, leverage firm size efficiently, and plan asset investment in a measured and productivity-oriented manner to reduce the risk of Financial Distress.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, Kualitas Audit, dan Ukuran Perusahaan terhadap Manajemen Laba pada Perusahaan Perbankan di Indonesia Tahun 2021-2024 Wafa Rahma Hidayah; Ati Sumiati; Sri Zulaihati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.10352

Abstract

Penelitian ini mengkaji pengaruh kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen, kualitas audit, dan ukuran perusahaan terhadap manajemen laba di antara bank-bank yang terdaftar di BEI pada periode pemulihan pascapandemi (2021-2024). Melalui teknik purposive sampling, 33 perusahaan memperoleh total 132 observasi. Analisis data menggunakan regresi data panel dengan pendekatan model efek tetap melalui perangkat lunak EViews 12. Temuan penelitian menunjukkan bahwa kepemilikan institusional berpengaruh positif dan signifikan terhadap manajemen laba, sementara kepemilikan manajerial, dewan komisaris independen, kualitas audit, dan ukuran perusahaan tidak berpengaruh terhadap manajemen laba. Namun, secara bersama-sama, semua variabel independen terbukti memengaruhi manajemen laba.
PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2023 Talytha Anastasya; Santi Susanti; Ati Sumiati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 2 (2025): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jkaaej05

Abstract

This study aims to examine the effect of Green Accounting, Corporate Social Responsibility (CSR) and Company Size as moderating variables on Profitability. The research method used in this research is quantitative method. Data collection techniques are carried out by documentation techniques. The population used in this study is the Basic Materials Sector Company listed on the Indonesia Stock Exchange in 2023. The sampling technique used was purposive sampling with the final sample being 53 sample companies. Data obtained by collecting annual financial report data and sustainability reports of Basic Materials Sector Companies on the website of each company. The data analysis technique used is simple regression analysis and Moderated Regression Analysis (MRA) which has previously passed the classical assumption test and hypothesis testing using the help of SPSS software version 26 for windows. The results showed that Green Accounting and Corporate Social Responsibility (CSR) had no effect and were not significant to Profitability, and company size could not moderate the effect of Green Accounting on Profitability and company size could not moderate the effect of Corporate Social Responsibility (CSR) significantly on Profitability in basic materials companies.
Digital Financial Literacy, Entrepreneurial Competencies and Local Government Initiatives: Keys to SMEs’ Sustainability Ati Sumiati; Dwi Kismayanti Respati; Annisa Lutfia; Kuat Waluyo Jati
Journal of Applied Data Sciences Vol 7, No 1: January 2026
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v7i1.997

Abstract

This study examines the sustainability of Small and Medium-Sized Enterprises (SMEs’) in the Special Region of Yogyakarta, Indonesia, by assessing the combined effects of local government initiatives, digital financial literacy, and entrepreneurial competencies. The objective is to determine how these factors enhance long-term business viability in an increasingly digital economy. A mixed-method design was employed. In the qualitative phase, observations and in-depth interviews with officials from the Department of Industry and Trade explored the policy environment and SMEs’’ challenges, and themes from this stage were used to refine the survey instrument. In the quantitative phase, a structured survey of 338 SME owners measured digital financial literacy, entrepreneurial competencies, and sustainability practices. Data were analyzed using partial least squares structural equation modeling, including reliability and validity assessment, model fit evaluation, and bootstrapped hypothesis testing. Results show that both digital financial literacy (β = 0.546) and entrepreneurial competencies (β = 0.367) significantly influence SME sustainability, jointly explaining over 70% of the variance. The region’s policy environment—through initiatives such as incubation programs, Jogja Mark, the Sibakul Jogja platform, QR code payment adoption, and training—plays an enabling role in this relationship. The findings emphasize that digital financial literacy has the stronger effect, highlighting the importance of secure payment use, budgeting, and record-keeping for resilience and growth. The study contributes by integrating local policy, digital literacy, and entrepreneurial competency into a single empirical model, offering novel evidence on how these dimensions interact to support SME sustainability. The results provide actionable guidance for policymakers to strengthen digital financial capacity and tailor competency programs to sectoral needs.
Co-Authors Achmad Fauzi Adhi Gunawan Allafannisa Maghfiroh Alma Siwi Anggita Amelia Shevi Manurung Andrie Wiyogo ANITA SARI Annisa Lutfia Ary Sadana Wida Putra Catur Muhammad Erlangga DESTA AMBARSARI Diah Armeliza DIANTY RAHMAWATI Dinda Marsa Fhadira Diqa Hazna Widya Dwi Handarini Dwi Indah Lestari Dwi Kismayanti Respati Dwi Kismayanti Respati Dwi Linda Kusuma Erika Takidah Etty Gurendrawati Fitrilia Nurtamara Gabriella Jessi Sitohang Hudiyekti Prasetyaningtyas Indah Muliasari Isni Mardiani Isni Mardiani Izzati Fareva Jati, Kuat Waluyo Maisaroh Maisaroh Mardi Mardi Maria Gustina Maria Tul Qibtiah Mayya Choirunnisya Mayya Choirunnisya Milenia Febriyanti Nena Muhammad Rakhmat Aghisna Muhammad Rizqi Ramadhan Muhammad Yusuf Munawaroh Munawaroh N Noormayusti Nabil Muzhaffar Nadya Pitaloka Novrizal Syamra Nur Rohmatika Purbasari, Rahayu Putri Andini Putri Suwandari Rahmat Darmawan Ratna Anggraini Rida Prihatni Ridwan Fathur Rahman Ryna Parlyna Safiul Huda Salma Mustika Ainniyya Salsa Bela Winafa Putri Santi Susanti Sari Wahyu Utami Sartika Nawangsari Shufaira Nur Faradillah Sigit Widiatmoko Sintia Arlia Sri Zulaihati Susanti, Santi Susi Indriani Syifana Dzikri Maulidy Talytha Anastasya Tuty Sari Wulan Unggul Purwohedi Wafa Rahma Hidayah Wanda Pratiwi Wawan Aprianto Wawan Aprianto Widya Parimita, Widya Wiratri Anindhita, Wiratri Yosua Viera Yulita Yulita Zakaria, Adam Zico Figli