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All Journal Equilibrium JCES (Journal of Character Education Society) Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akademi Akuntansi (JAA) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian kepada Masyarakat Nusantara International Journal Of Science, Technology & Management (IJSTM) International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Journal of Culture Accounting and Auditing Economic and Education Journal (Ecoducation) Ecoducation
Astuti, Suryani Yuli
Prodi Akuntansi,Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Lamongan
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Faktor-faktor yang Mempengaruhi Minat Bertransaksi Fintech pada Generasi Z: Analisis Kemudahan, Efektivitas, dan Risiko: Factors Influencing Interest in Fintech Transactions among Generation Z: An Analysis of Ease, Effectiveness, and Risk Fadhilah, Siti Azkiyah Nur; Putro, Guruh Marhaenis Handoko; Astuti, Suryani Yuli; Mas’adah, Ninik
Economic and Education Journal (Ecoducation) Vol. 7 No. 2 (2025): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v7i2.1804

Abstract

Pertumbuhan eksponensial adopsi teknologi finansial pada Gen Z memerlukan pemahaman komprehensif terhadap faktor faktor determinan yang mempengaruhi intensi bertransaksi. Penelitian ini menganalisis pengaruh persepsi kemudahan, efektivitas, dan persepsi risiko terhadap minat bertransaksi Fintech pada Generasi Z di Kabupaten Lamongan. Menggunakan pendekatan kuantitatif dengan desain asosiatif, riset ini melibatkan 400 responden Generasi Z melalui teknik purposive sampling. Pengumpulan data menggunakan kuesioner terstruktur dengan pengukuran skala Likert yang dianalisis melalui regresi linier berganda. Hasil menunjukkan persepsi kemudahan, efektivitas, dan persepsi risiko berpengaruh signifikan terhadap minat bertransaksi Fintech secara parsial maupun simultan dengan koefisien determinasi 45,7%. Efektivitas menunjukkan pengaruh terkuat (β=0,386; t=8,910), diikuti persepsi kemudahan (β=0,382; t=8,819), dan persepsi risiko (β=0,090; t=2,452). Temuan ini memvalidasi aplikabilitas teori Technology Acceptance Model dalam konteks Fintech Indonesia, memberikan rekomendasi strategis bagi pengembang untuk mengoptimalkan desain antarmuka pengguna, meningkatkan efisiensi layanan, dan membangun sistem keamanan transparan. Penelitian mendatang sebaiknya mengeksplorasi faktor budaya, kepercayaan interpersonal, dan literasi digital sebagai variabel moderasi dengan cakupan geografis lebih luas untuk generalisasi komprehensif.
Kinerja Keuangan dan Praktik Keberlanjutan: Peran Moderasi Ukuran Perusahaan Sektor Industrials 2020-2023 Salsabilah, Imroatus; Astuti, Suryani Yuli; Febrianti, Devi; Imawan, Amrizal
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7954

Abstract

Sustainability-oriented companies do not solely focus on profit generation but also strive to balance financial, social, and environmental dimensions. This study aims to analyze the influence of green accounting, environmental performance, and corporate social responsibility (CSR) on financial performance, as well as the moderating role of firm size. The research object includes industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A quantitative approach with an associative design based on secondary data was employed. The sampling technique used was purposive sampling, resulting in 148 observation samples. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 3 software. The findings reveal that green accounting does not significantly affect financial performance, as indicated by a p-value of 0.840. Meanwhile, environmental performance and CSR show positive and significant relationships with financial performance, with p-values of 0.032 and 0.024, respectively. Firm size does not moderate the relationships between the three exogenous variables and financial performance, with p-values of 0.845, 0.749, and 0.909. These results suggest that the success of sustainability implementation depends more on the quality of its execution rather than on the size of the company.
CAN FINANCIAL RATIOS AFFECT PROFIT GROWTH IN FOOD AND BEVERAGE COMPANIES? Vensca, Serly Novelya; Mas'adah, Ninik; Astuti, Suryani Yuli
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.34721

Abstract

The purpose of this study is to ascertain how the dependent variable, profit growth, is affected by the independent variables, namely profitability (measured by return on assets; ROA), liquidity (measured by current ratio; CR), solvency (measured by debt-to-assets ratio; DAR); and company size (measured by total assets; TA). The companies that manufacture food and beverages and are listed on the Indonesia Stock Exchange between 2012 and 2021 were the subject of this research. The 178 manufacturing businesses that were registered on the Indonesia Stock Exchange comprised the study's population. The quantitative method is used in this research, and the sample analysis technique is purposive. We developed the selection criteria and obtained a sample size of eighteen manufacturing companies operating in the food and beverage subsector between 2012 and 2021. According to the study's results, business size and profitability have a big, positive influence on profit growth. The liquidity variable significantly hampers the rise in earnings. In contrast, the solvency variable does not impact the profit growth variable much. With the research results obtained, the hope is that investors can choose which stocks with high-profit growth in the food and beverage sector to invest in.
Peningkatan Literasi Keuangan pada Gen Z untuk Menuju Indonesia Emas 2045 pada Seluruh Sekolah SMA/SMK/MA di Kabupaten Lamongan Handoko Putro, Guruh Marhaenis; Imawan, Amrizal; Farihatul Bait, Jennifer; Febrianti, Devi; Megasyara, Ira; Mas'adah, Ninik; Astuti, Suryani Yuli
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 3 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi Mei- Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i3.3191

Abstract

Kemampuan seseorang untuk memahami dan mengelola keuangan mereka dengan baik dikenal sebagai literasi keuangan. Mereka memiliki kemampuan untuk membuat keputusan keuangan yang tepat, dalam memilik berbagai produk keuangan, membuat anggaran, mengelola hutang, dan menabung untuk masa depan. Jika seseorang memiliki literasi keuangan yang baik, dapat membantu mereka dalam mengelola uang mereka dengan bijak, mengurangi kesalahan yang mungkin terjadi, serta mengembangkan kebiasaan yang sehat untuk mengatur uang mereka. Dengan literasi keuangan yang baik, seseorang dapat merencanakan pensiun dan membuat investasi yang tepat demi masa depan yang lebih baik. Gen Z memiliki banyak kesempatan untuk berbelanja dengan mudah dan cepat. Karena itu, sangat penting bagi Gen Z untuk memiliki pengelolaan keuangan yang baik agar mereka tidak terjebak dalam perilaku konsumerisme. Tidak hanya generasi saat ini yang membutuhkan literasi keuangan, tetapi juga generasi mendatang, seperti Gen Z, membutuhkan literasi keuangan agar mereka dapat mengelola uang mereka dengan bijak, menghindari masalah keuangan yang sulit, dan memahami kewajiban dan hak mereka dalam kontrak keuangan. Ini membantu mereka mengurangi risiko keuangan di masa depan dan mencegah penipuan praktik keuangan yang tidak etis. Sebaliknya, kurangnya pengetahuan keuangan dapat membuat seseorang lebih rentan terhadap praktik keuangan yang merugikan. Akibatnya, meningkatkan pengetahuan keuangan adalah langkah yang sangat penting bagi setiap orang, terutama bagi generasi yang akan datang. Pengabdian kepada masyarakat ini memberikan pelatihan literasi keuangan kepada siswa SMA, SMK, dan MA di Surabaya untuk memahami dan menerapkannya.
Student Responses to the Implementation of MBKM (Study on FEB Students who follow International Course Asia University) Astuti, Suryani Yuli; Rosiawan, Rizky Wahyudha; no, Suyit
International Journal of Educational Research & Social Sciences Vol. 3 No. 1 (2022): February 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i1.249

Abstract

The Ministry of Education and Culture enacted a new policy with the name Merdeka Learning Campus Merdeka (MBKM). The Independent Learning Program - Merdeka Campus is expected to be able to answer the challenges of higher education to produce graduates who are in accordance with the times, advances in science and technology, the demands of the business world and the industrial world, as well as the dynamics of society”. In response to this, the University of Muhammadiyah Lamongan held a student exchange program aimed at implementing the Independent Learning Campus (MBKM) policy. The student exchange program carried out by the University of Muhammadiyah Lamongan is the International Course at Asia University. On the other hand, The International Course activities require an evaluation to determine the level of effectiveness of the program and the benefits that students get as participants from these activities. The purpose of this study is to find out student responses to the MBKM program through: International Course Asia University implemented by Muhammadiyah University of Lamongan. "This type of research is a qualitative research with descriptive analysis using data collection techniques through observation, FGD, interviews, and documentation". Based on the results of data analysis using descriptive qualitative techniques, it is known that students have a positive perception of the MBKM program that is implemented in which students are facilitated by the university in participating in the program, it is indicated that the implementation of the student exchange program is facilitated by bureaucracy, very varied learning media, and facilitated from the University of Muhammadiyah Lamongan through the student exchange International Course at Asia University.
Co-Authors ABDUL MAJID Basyah, Muhammad Ali Devi Febrianti Devi Ristian Octavia Erna Nur Faizah Eva Wany, Eva Fadhilah, Siti Azkiyah Nur Faizah, Erna Nur Farihatul Bait, Jennifer Febrianti, Devi Guruh Marhaenis Handoko Putro Hakim, Adi Lukman Handoko Putro, Guruh Marhaenis Imawan, Amrizal Ira Megasyara Ira Megasyara Ira Megasyara Ira Megasyara Lilin Turlina Mas'adah, Ninik Masadah, Ninik Mas’adah, Ninik Maya Safitri Ninik Mas'adah Niswah, Farokhah Muzayinatun no, Suyit Putro, Guruh Marhaenis Handoko Ratna Nurdiana Rosiawan, Rizky Wahyudha Salsabilah, Imroatus Tatag Satria Praja Vensca, Serly Novelya