Claim Missing Document
Check
Articles

How A Locus Of Control, Financial Learning Quality, And Financial Self-Efficacy Affect Financial Management Behavior Ulhaq, Nada Dhiya; Mediawati, Elis
Journal of Education Method and Learning Strategy Том 2 № 01 (2024): Journal of Education Method and Learning Strategy
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jemls.v2i01.316

Abstract

The purpose of this study was to determine how the quality of financial learning of accounting students in Bandung City is influenced by locus of control, level of financial independence, and quality of financial learning. This research uses the Behavioral finance theory approach. The type of research chosen is quantitative descriptive method. The data collected for this study came from questionnaires distributed using purposive sampling method. A total of 100 respondents were undergraduate accounting students studying in Bandung in 2018 and 2019. Data analysis methods include multiple linear regression and IBM SPSS version 25. The results showed that the quality of financial learning and financial self-efficacy partially had a significant effect on financial management behavior, while locus of control had no significant effect on financial management behavior. However, simultaneously the quality of financial learning, financial self-efficacy, and locus of control have a significant effect on the financial management behavior of accounting students in Bandung City. It can be concluded that locus of control cannot influence students' financial management behavior without other variables or factors such as the quality of financial learning and financial self-efficacy.
Credit Risk and Market Risk on Stock Prices: Study on the Banking Sector Listed on the IDX in 2019-2021 Alifa, Muthia Nur; Mediawati, Elis
Journal of Business Management and Economic Development Том 2 № 01 (2024): January 2024
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i01.314

Abstract

This study aims to determine effect of credit risk and market risk on stock price. This research was conducted on bank sector listed on Indonesia Stock Exchange in 2019-2021. The research method used is descriptive and verification with a quantitative approach. The sampling method is purposive sampling method, obtained 37 companies with 111 observations. The data analysis technique used in this research is panel data regression analysis with E-Views 12 software. The results of this study show that either partially or simultaneosly credit risk and market risk has a significant effect on stock prices.
Impact of Familiarity with the Accountant Professional Code of Ethics on Ethical Behavior among Students Saiman, Nadhila Septia; Mediawati, Elis
Pancasila International Journal of Applied Social Science Том 2 № 01 (2024): Pancasila International Journal of Applied Social Science
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/pancasila.v2i01.321

Abstract

The objective of this research is to ascertain the degree to which comprehension of the professional accountant's code of ethics impacts the ethical conduct of pupils. This research employs an associative descriptive technique, using a quantitative approach. The research data was collected by administering questionnaires to three universities: Widyatama University, Padjadjaran University, and Bandung Islamic University. A total of 52 students participated in the study, and the sampling approach used was simple random sampling. SPSS 24.0 software is used for conducting hypothesis testing. The findings indicated that the comprehension of the professional accountant's code of ethics had a favorable and substantial impact on the ethical conduct of PPAK students in Bandung.
Fluctuations in Stock Prices of Companies in Indonesia as an Impact of Organizing Presidential Elections: Time Series Component Analysis: Cyclical Variation Ningrum, Herawati; Mediawati, Elis
Jurnal Riset Multidisiplin dan Inovasi Teknologi Том 2 № 01 (2024): Jurnal Riset Multidisiplin dan Inovasi Teknologi
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jimat.v2i01.313

Abstract

The objective of this study was to determine how non-economic events, such as the presidential election affect the Composite Stock Price Index. A descriptive quantitative method was used to collect secondary data from the Indonesia Stock Exchange (IDX) website. The data used is a historical data set from 1999 to 2019. The data was taken from the daily closing price of LQ45 on the JCI (Composite Stock Price Index). Analysis techniques using time series analysis. Data analysis used ARIMA (Autoregressive Integrated Moving Average) model. The study found that company stock prices changed due to presidential elections in 1999, 2004, 2009, and 2014. Suggestions for further research are to find techniques used as well as to include other elements that further influence investor decisions.
The Influence of Audit Fees on Audit Quality Annisa Rizki Yanti; Elis Mediawati
Mutiara: Jurnal Ilmiah Multidisiplin Indonesia Vol. 1 No. 2 (2023): JIMI - OKTOBER
Publisher : PT. PENERBIT TIGA MUTIARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61404/jimi.v1i2.62

Abstract

This study investigates how audit fees impact audit quality. The purpose of this study is to determine the relationship between the effect of audit fees on audit quality in companies listed on the Indonesia Stock Exchange which are categorized as LQ45. This study was conducted using the verification method. Researchers involved 225 LQ45 companies listed on the Indonesia Stock Exchange from 2016 to 2020. The data used comes from secondary data collected through the documentation method. In analyzing the data, this study uses panel data regression statistical testing with a random effect model. The findings of this study are that audit fees are positive to audit quality based on the calculation of panel data regression analysis conducted through the Eviews 9 program.
ACCOUNTING STUDENT PERCEPTIONS OF ETHICS IN FINANCIAL STATEMENT PREPARATION AND THE EFFECTS OF ACCOUNTING SCANDALS Ishmah Muthiah; Elis Mediawati
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.981

Abstract

This research aims to find out the differences in perception regarding the ethics of thepreparation of financial statements and accounting scandals and businesses in the accountingprofession between lower-level accounting students and top-level accounting students. Thepopulation in this study is students of Accounting Study Program S1 Bandung lower level andtop level of 106 people with purposive sampling techniques. Data collection techniques usingquestionnaires. The hypothesis test in this study used an average independent T-test with thehelp of SPSS Statistics 25 software. The results of this study show that on the ethics of financialreport preparation, only misrepresentation factors do not have significant differences betweenlower-level students and top-level students. And there is a difference in perception on theunderstanding of the Accounting scandal between lower-level students and top-level students.
Transformasi Nilai-Nilai Islam melalui Pendidikan Pesantren : Implementasi dalam Pembentukan Karakter Santri Bambang Triyono; Elis Mediawati
Journal of International Multidisciplinary Research Vol. 1 No. 1 (2023): November 2023
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr403

Abstract

Penelitian ini mengeksplorasi peran pendidikan nilai-nilai Islam di pesantren dalam pembentukan karakter santri. Metode penelitian yang digunakan adalah studi pustaka, yang melibatkan analisis literatur terkait tentang pendidikan pesantren, nilai-nilai Islam, dan pembentukan karakter. Hasil penelitian menunjukkan bahwa pendidikan nilai-nilai Islam di pesantren memiliki dampak positif yang signifikan pada karakter santri, termasuk kedalaman spiritualitas, kebajikan moral, kemandirian, keterampilan sosial, dan pemahaman yang mendalam tentang ajaran Islam. Meskipun terdapat tantangan dalam menerapkan nilai-nilai Islam di era modern, seperti pengaruh budaya sekuler dan teknologi, namun dengan strategi yang tepat, pesantren dapat tetap menjadi lembaga yang relevan dan efektif dalam membentuk karakter santri yang kuat secara spiritual, moral, dan sosial. Rekomendasi untuk meningkatkan pembentukan karakter santri melalui pendidikan nilai-nilai Islam termasuk penguatan kurikulum, pelatihan bagi pengajar, pengembangan program ekstrakurikuler, kolaborasi dengan orang tua dan masyarakat, serta evaluasi berkala terhadap efektivitas program. Dengan demikian, pesantren dapat terus menjadi pilar dalam menjaga dan mengembangkan nilai-nilai Islam serta membentuk generasi yang bermoral dan beretika di masa depan.
Pendampingan UMKM Toko Pakaian Ibu Indrawati dalam Pemasaran dan Pengelolaan Keuangan Mediawati, Elis; Pujianie, Cindy; Delarosa, Angela; Azizah, Lies; Aulya, Raden Rizka
Jurnal Pengabdian Pada Masyarakat Vol 9 No 1 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i1.585

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) seringkali menghadapi kendala dalam hal pencatatan keuangan dan melakukan strategi pemasaran. Di zaman yang serta digital ini masih banyak UMKM yang belum paham dan memanfaatkan teknologi yang sudah canggih. Salah satunya UMKM Toko Pakaian Ibu Indrawati yang belum melakukan pencatatan keuangan dan pemasaran secara online. Dengan adanya kegiatan pengabdian ini bertujuan agar UMKM dapat melakukan pencatatan keuangan dan memaksimalkan pemasaran menggunakan aplikasi yang ada. Metode pelaksanaan pengabdian ini dengan melakukan observasi pada UMKM dan wawancara agar mengetahui permasalahan yang dihadapi, serta melakukan pendampingan pemasaran menggunakan aplikasi WhatsApp dan juga pencatatan keuangan menggunakan Microsoft Excel. Hasil kegiatan pengabdian ini menunjukkan bahwa UMKM Toko Pakaian Ibu Indrawati mampu melakukan pemasaran secara digital dan mampu membuat laporan keuangan. Micro, Small and Medium Enterprises (MSMEs) often face obstacles in terms of financial records and marketing strategies. In this digital age, there are still many MSMEs that do not understand and utilize sophisticated technology. One of them is Mrs. Indrawati's Clothing Shop, which has not yet made financial records and marketing online. With this service activity, it is intended that MSMEs can carry out financial records and maximize marketing using existing applications. The method of implementing this service is by conducting observations at MSMEs and interviews to find out the problems faced, as well as providing marketing assistance using the WhatsApp application and also financial records using Microsoft Excel. The results of this service activity show that Mrs. Indrawati's Clothing Shop MSMEs are able to do digital marketing and are able to make financial reports.
PENDAMPINGAN PEMASARAN DAN PENCATATAN KEUANGAN PADA UMKM DOELOER COFFEE Elis Mediawati; M. Hernanda Zaki M; Ade Ulya; Rahmat Hidayat
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.30054

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) seringkali menghadapi kendala dalam hal pemasaran dan pencatatan keuangan. Di zaman yang serba digital ini masih banyak UMKM yang belum paham cara memanfaatkan teknologi yang canggih. Salah satunya UMKM Doeloer Coffee yang belum memanfaatkan pemasaran dan pencatatan keuangan digital secara optimal. Pendampingan UMKM ini bertujuan untuk memberikan bantuan yang berkelanjutan dalam pengelolaan kegiatan usaha, terutama dalam hal pemasaran dan pencatatan keuangan. Metode yang dilakukan dalam pendampingan ini adalah dengan melakukan kunjungan observasi dan wawancara terkait aktivitas usahanya. Selain itu, proses pendampingan juga dilakukan melalui grup WhatsApp sebagai alternatif diskusi yang efektif tanpa kunjungan secara langsung. Hasil dari pendampingan ini, yaitu mitra sudah dapat mengetahui pemasaran yang sesuai dengan tren jaman dan sudah mampu memanfaatkan fitur iklan penjualan yang ada di sosial media, mitra sudah mengetahui pembuatan konten promosi di Instagram yang menarik perhatian konsumen, dan mitra sudah mampu merapikan pencatatan keuangan secara otomatis menggunakan Microsoft Excel. Pendampingan UMKM dapat membantu mitra dalam menentukan target pemasaran yang tepat dan pengelolaan pencatatan keuangan yang efisien serta membuka insight baru terkait penggunaan platform digital dan aplikasi pencatatan keuangan.
Literature Review on Valuation and Accounting Recognition for Heritage Assets Iswari, Yuni; Mediawati, Elis
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.366

Abstract

Historic assets can also be said to be unique assets because of the diverse ways of obtaining them ranging from development, purchase, donation, inheritance, booty, or confiscation and their management and maintenance are protected by the local government (Agustini, 2011). In accordance with applicable laws the validity of a historic asset can be proven by legality to maintain the unlimited existence of historic assets. There are several valuation models for Historic Assets based on accounting standards that apply in the world, namely: Accounting Policy Act, Generally Recognized Accounting Practice (GRAP) 103, Financial Reporting Statements (FRS) 30, and Government Accounting Standards Manual (PSAP) 07 (2010). These differences arise due to the conditions and situations in each country in adopting a guideline that regulates accounting for heritage assets as well as the characteristics of heritage assets that are considered unique and diverse (Ouda, 2014). The accounting treatment for historic assets varies greatly depending on the nature of the asset and also the nature of the entity that holds it. Based on the results of the literature review conducted by the author, regarding how accounting records for heritage assets in Indonesia provide diverse results where there are heritage assets that are recorded in accordance with applicable standards and there are also heritage assets that are not in accordance with applicable accounting standards, namely PSAP 07 2010 regarding Fixed Asset Accounting. This is due to the inadequate quality of human resources who understand the assessment and accounting treatment of heritage assets and unclear policies in the treatment of heritage assets.
Co-Authors Ade Ulya Adirestuty, Fitranty Aditya Wijaya Afiyana, Indria Fitri Alfianda Kurniawan Alifa, Muthia Nur Anggita, Delia Annisa Rizki Yanti Auliya, Nanda Aulya, Raden Rizka Az-Zahra, Azka Amalia Azizah, Lies Badria Muntashofi Bambang Triyono David HM Hasibuan Delarosa, Angela Delina Herdian Septiani Dewi Sarifah Tullah Dewi, Kusuma Dimar Gemning Akbar Pratama Dini Ratnawati Evra Willya Evra Willya Fadhila, Vira Nurul Fauzan Binti Abdul Rahman Fauziah, Nur Israq Febrian, Jan Hafizah, Nadia Zalfa Hazim, Raihan Hidayat, Sabilla Dwi Lestari Ilham Hafizh Fadhillah Indra Pahala Ira Revita Ira Revita Ishmah Muthiah Iswari, Yuni Kholis Frendika Kusumojati, Putri Pramestiwi Linda Nurlaela Linuhung, Tiara Setra Lita Natalia Loso Judijanto M. Hernanda Zaki M Maulana Yusuf Mery Mary Metyria Imelda Hutabarat Mohammad Faishal Mokodenseho, Sabil Muhamad Syafii Muhammad Azzam Matiin Muhammad Rafhael Lazuardy Nasim, Arim Nasution Hafifah Neng Hasnah Siti Aminah Ningrum, Herawati Nopiyanti, Farida Nor Aishah Mohd Ali Nur Azizah, Alya Nurrizqa, Rindiani Restu Nursya'bani, Anisa Priangga Ersa Yolansyah Pujianie, Cindy Radina Angganis Rahmat Hidayat Raihan Hazim Raihan Hazim Rida Ristiyana Rizky Adzan Maulana Rosalinda Rozaiha Ab. Majid S. Rizka Nuriyah S. Rizka Nuriyah Sabil Mokodenseho Safira, Mila Saiman, Nadhila Septia Salim, Farah Akmar Anor Salina Abdullah Salmawinata, Ilona Shalsanabila Ramadhani, Annisa Sifa Aulia Ramadhani Siti Aminah, Neng Hasnah Surya Anugrah Tamyiz, Nazhwa Nayla Putri Tazkiyah Mutiara Rahma Tiara Cantika Khoirunnisa Triyono, Bambang Tullah, Dewi Sarifah Ulhaq, Nada Dhiya Waridah, Winda Weninggalih, Kinanti Widaningsih, Mimin Widha Ardiani Wulan Sri Wahyuni Zainal Arifin Zainal Arifin