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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review JIFA (Journal of Islamic Finance and Accounting) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Progress: Jurnal Pendidikan, Akuntansi dan Keuangan SOLUSI Widya Akuntansi dan Keuangan Cakrawala Repositori Imwi Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Winter Journal: IMWI Student Research Journal Journal Of Human And Education (JAHE) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Ekonom : Jurnal Ekonomi dan Bisnis COUNT: Journal of Accounting, Business and Management Analisa: Jurnal Manajemen dan Akuntansi
Zulkarnain Zulkarnain
Institut Manajemen Wiyata Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Laporan Keuangan Perusahaan-Perusahaan Go Public Sektor Pertambangan Yang Terdaftar di BEI Seli Nurdianti; Zulkarnain Zulkarnain
Winter Journal: IMWI Student Research Journal Vol. 1 No. 2 (2020): Winter Journal: IMWI Student Research Journal
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.147 KB) | DOI: 10.52851/wt.v1i2.11

Abstract

This report analyzes the financial position (Balance Sheet) and the income statement of the mining sector, comparing reports that ended as of December 31, 2018 and 2017. Data in this report represent four mining sizes and three types of mining sub-sectors. This study aims to provide an overview and find out the financial performance of mining sector companies with measuring tools or indicators used in measuring the financial performance of the mining sector is the annual financial statement financial ratios. Quantitative approaches are used in data analysis and then the results of data analysis are done descriptively with secondary data obtained from financial statements to illustrate the findings of the analysis results related to the data. The results of the discussion found that the financial performance of companies grouped by size and type in the mining sector 2017 and 2018 seemed to be with a fluctuating ratio, this was due to an increase or decrease in financial statement items, for example in cash, debt, sales, inventory, profits , and others.
Eksplorasi Faktor-Faktor yang Mempengaruhi Peningkatan Kinerja Pelaku UMKM Disabilitas Krisnandika, Verina Ruth; Zulkarnain, Zulkarnain
Solusi Vol. 23 No. 1 (2025): January
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v23i1.11218

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris atas pengaruh transformasi digital, inklusi keuangan digital, dan literasi keuangan masing-masing terhadap kinerja pelaku UMKM disabilitas. Penelitian ini menggunakan pendekatan kuantiatif asosiatif dengan jumlah sampel 30 pelaku UMKM disabilitas yang ada di Jabodetabek. Teknik sampling yang digunakan dalam penelitian ini adalah teknik simple random sampling. Instrumen yang digunakan dalam penelitian ini berupa kuesioner yang disebarkan secara online. Alat analisis yang digunakan adalah program SPSS versi 25. Hasil yang pertama yang didapatkan dari penelitian ini adalah transformasi digital tidak berpengaruh terhadap kinerja pelaku UMKM disabilitas, yang menunjukkan bahwa pelaku UMKM disabilitas baik yang sudah maupun tidak melakukan transformasi digital sama-sama tidak merasakan manfaat sehingga transformasi digital tidak mempengaruhi kinerja pelaku UMKM disabilitas. Penelitian ini juga menemukan bahwa inklusi keuangan digital berpengaruh negatif terhadap kinerja pelaku UMKM disabilitas, karena walaupun pelaku UMKM disabilitas sudah mendapatkan modal dengan mengakses kredit ke lembaga keuangan namun kemampuan pengelolaan keuangan dari pelaku UMKM disabilitas tidak digunakan semestinya sehingga kinerja pelaku UMKM disabilitas cenderung menurun. Kemudian, hasil terakhir dari penelitian ini adalah literasi keuangan tidak berpengaruh terhadap kinerja pelaku UMKM disabilitas, karena tingkat literasi keuangan yang dimiliki para pelaku UMKM disabilitas ditemukan masih rendah sehingga tidak mempengaruhi peningkatan kinerja pelaku UMKM disabilitas.
THE INFLUENCE OF DIGITAL TRANSFORMATION, DIGITAL FINANCIAL INCLUSION, AND FINANCIAL LITERACY ON THE PERFORMANCE OF MSME ACTORS WITH DISABILITIES IN JABODETABEK Krisnandika, Verina Ruth; Zulkarnain
Count : Journal of Accounting, Business and Management Vol. 3 No. 2 (2025): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v3i2.212

Abstract

MSMEs serve as the backbone of the economy in Indonesia. As a result of the COVID-19 pandemic in 2020, many of the MSME sectors began to digitalise, but these MSMEs have various obstacles that have an impact on the growth of MSME performance when transforming to digitalisation, especially financial management constraints. This study was conducted to empirically prove the effect of digital transformation, digital financial inclusion, and financial literacy on the performance of MSME actors with disabilities. This study uses an associative quantitative approach with a sample size of 30 MSME actors with disabilities. The sampling technique used in this study was simple random sampling technique. The instrument used was a questionnaire. The analytical tool used was SPSS version 25. The results of this study are (1) digital transformation has no effect on the performance of MSME actors with disabilities; (2) digital financial inclusion has an effect on the performance of MSME actors with disabilities; and (3) financial literacy has no effect on the performance of MSME actors with disabilities. The limitations in this study are the research variables to examine the effect on the performance of MSME actors with disabilities, namely digital transformation, digital financial inclusion, and financial literacy, while there are many other variables not examined in this study that affect the performance of MSME actors with disabilities.
Studi Perilaku Kredit Berisiko Mahasiswa dalam Penggunaan Layanan Paylater Selviana, Neng; Zulkarnain
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 4 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i4.7437

Abstract

This study aims to analyze risky credit behavior among university students, focusing on the use of paylater. This behavior is measured through two main indicators: risky borrowing and risky paying. The study used an online survey distributed to 112 student respondents in Sukabumi. The results show that students in Sukabumi have a significant level of risky credit behavior, with the combined average score for the risky borrowing indicators being 57,44%. This behavior is manifested through a strong tendency to be tempted by discounts (67,68%), make impulsive purchases (54,46%), and use paylater without considering their ability to pay (50,18%). For the risky paying, it was found that for the tendency to be late in making payments was 48,57%, while for ignoring fines reached 50,71%. This indicates that a significant portion of students lack discipline in managing their debt obligations. Further analysis shows a significant difference based on gender, where female have higher scores on almost all risky behavior indicators, such as in impulsive purchases (57,46%) and the tendency to ignore fines (55,87%) compared to males. Therefore, it is suggested that university and financial service providers collaborate to improve students' financial literacy, concerning debt management and the consequences of irresponsible credit behavior.
Co-Authors Abidin, Bj Zaenal Akhmad Yani Ani Marlina Ce Gunawan Chrisulianti, Rizki Derdjo Djony Saputro Elvan Alvian Iskandar Hamdalah, Farhan Krisnandika, Verina Ruth lala Novikasari Maulana, M Afrizal Melly Fuji Astuti Nabila, Afinda Naomi Nababan Ningrum, Dahlia Anggyastuti Novitasari, Yuli Nur Asiah Nurazizah Nuru Riani Regina Syahara Rezka Andriansyah Rida Farida Ryan Kurniawan Seli Nurdianti Seli Nurdianti Selviana, Neng Siti Annisa Failasufi Siti Mariyam Siti Maryam siti nurlela Sonivia Gunawan Sri Haryanti Sri Haryanti Sukmanadya, Yurissa Thalib, Desinta Arnetti Trisa Inna Fitriyani Umban Adi Jaya Widi Nurdiati Wijaya, Bambang Somantri Wuri Mirawati