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All Journal EQUILIBIRIA Measurement : Jurnal Akuntansi Minda Baharu Jurnal Ilmiah Akuntansi dan Finansial Indonesia International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Pengabdian Ibnu Sina
Sri Mulyati
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Riau Kepulauan
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Social Sciences Other

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Pengaruh Financial Technology, Literasi Keuangan, Lama Usaha Dan Likuiditas Terhadap Kinerja Keuangan Usaha Mikro Catur Fatchu Ukhriyawati; Sri Mulyati; Risa Opiani; Umul Hasanah; Muharam Muharam
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 1 (2024): MEASUREMENT : JURNAL AKUNTANSI JUNI 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i1.6572

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh financial technology, literasi keuangan, lama usaha dan likuiditas terhadap kinerja keuangan usaha mikro di Kecamatan Katang Bidare Kabupaten Lingga. Populasi penelitian ini adalah pelaku usaha mikro bidang makana dan minuman di Kecamatan Katang Bidare yang berjumlah 50 responden. Metode pengambilan sa,pel dilakukan dengan metode sampling jenuh. Analisis data untuk penelitian ini menggunakan program SPSS versi 26. Hasil analisis secara parsial menunjukkan bahwa, financial technology, literasi keuangan, lama usaha dan likuiditas berpengaruh terhadap kinerja keuangan. Hasil dari financial technology yaitu nilai thitung 2.974 > ttabel 2,015, literasi keuangan thitung 2.642 > ttabel 2,015, lama usaha thitung 5.796 > ttabel 2,015, dan likuiditas thitung -2.443 < ttabel 2,015. Sedangkan secara simultan financial technology, literasi keuangan, lama usaha, dan likuiditas berpengaruh terhadap kinerja keuangan. Hal ini dilihat dari Fhitung 76,818 > Ftabel 2,42.
ANALISA FAKTOR-FAKTOR PENYEBAB PIUTANG TAK TERTAGIH PADA PT PERUSAHAAN GAS NEGGARA TBK AREA BATAM. PROGRAM STUDI AKUNTANSI UNIVERSITAS RIAU KEPULAUAN Cahyo Budi Santoso; Ravika Permata Hati; Sri Mulyati; Hamidah Armaini; Syafruddi Syafruddin; Rohana Marito Pasaribu
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 2 (2023): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i2.5944

Abstract

Abstrak. Penelitian ini bertujuan untuk dapat mengetahui untuk mengetahui faktor-faktor penyebab piutang tak tertagih baik secara internal maupun eksternal. Jenis Penelitian ini adalah penelitian empiris dengan pendekatan kualitatif deskriptif. Populasi Penelitian ini adalah. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah studi dokumentasi yaitu suatu teknik pengumpulan data dengan cara mempelajari, mencatat, mengklasifikasikan data. Data yang digunakan adalah data time series yaitu sekumpulan data dari suatu fenomena tertentu yang terdapat dalam beberapa interval waktu tertentu. Berdasarkan hasil penelitian dan analisa mengenai sistem pengendalian intern yang dilakukan pada PT PGN, Tbk Sales Area Batam dapat ditarik kesimpulan bahwa sistem pengendalian intern piutang usaha pada perusahaan tersebut masih tergolong kurang baik. Pada PT PGN, Tbk Sales Area Batam belum efektif dalam melakukan penagihan piutang kepada pelanggan dan juga dalam memberikan persetujuan dalam pemberian piutang, hal ini dapat dilihat dari jumlah piutang dari pelanggan inaktif yang jumlahnya dari tahun 2020 hingga 2022 mengalami kenaikan. Abstract. This study aims to be able to know to know the factors that cause bad debts both internally and externally. This type of research is empirical research with a descriptive qualitative approach. The population of this study is. The data collection technique used in this study was a documentation study, namely a data collection technique by studying, recording, and classifying data. The data used is time series data, which is a collection of data from a particular phenomenon contained in certain time intervals. Based on the results of research and analysis regarding the internal control system conducted at PT PGN, Tbk Sales Area Batam it can be concluded that the internal control system for trade receivables at this company is still classified as not good. At PT PGN, Tbk Sales Area Batam it has not been effective in collecting receivables from customers and also in providing approval for giving receivables, this can be seen from the number of receivables from inactive customers, the number of which has increased from 2020 to 2022.
GENERATION Z FINANCIAL MANAGEMENT FROM A BEHAVIORAL FINANCE PERSPECTIVE: THE ROLE OF FINTECH, CONSUMPTIVE BEHAVIOR, FINANCIAL ATTITUDE, AND FINANCIAL PLANNING Suhandi; Sri Mulyati; Hanafi Siregar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 5 (2026): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20123560

Abstract

This study aims to analyze the effect of financial technology (fintech) usage, consumptive behavior, financial attitude, and financial planning on the personal financial management of Generation Z in Tiban Baru Village, Batam City. A quantitative approach with a descriptive design was employed. Data were collected through a survey of 373 Generation Z respondents who actively use fintech, using a questionnaire instrument. Multiple linear regression analysis was conducted with the assistance of IBM SPSS Statistics 25. The findings reveal that, simultaneously, fintech usage, consumptive behavior, financial attitude, and financial planning have a significant effect on personal financial management, as indicated by an F-count value of 108.008, which exceeds the F-table value of 2.40 at a significance level of 0.000 < 0.05. Partially, fintech usage and financial planning have a positive and significant effect on personal financial management, while consumptive behavior exerts a negative and significant effect. Financial attitude, however, does not have a significant effect on personal financial management, as evidenced by a significance value of 0.089 > 0.05.These findings suggest that optimizing fintech usage and maintaining sound financial planning can enhance the quality of financial management among Generation Z, while consumptive behavior needs to be kept in check. This study carries important implications for the development of behavior-based financial literacy and financial education programs targeting Generation Z.
Co-Authors Ari Wiradinata ariyati, Yannik Artinus Buulolo Aznedra Aznedra Bella Aprilia Bosar Hasibuan Cahyo Budi Santoso Catur Fatchu Ukhriyawati Diah Ayu Pratiwi Hamidah Armaini Hamidi Hamidi Hamidi Hamidi Hanafi Siregar Ita Mustika Jasmine Afifah Meri Enita Puspita Sari Muhammad Hidayat Muharam Muharam Paza Kholila RAVIKA PERMATA HATI Ravika Permata Hati Reza Nandika Risa Opiani Rizki Eka Putra Rohana Marito Pasaribu Siti Rabiah Suhandi Syafruddi Syafruddin Umul Hasanah