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All Journal Journal of Accounting and Investment Jurnal Kajian Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Minda Baharu Jurnal Tabarru': Islamic Banking and Finance JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ecogen Jurnal Aplikasi Manajemen dan Bisnis (JAMB) Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Jurnal Akuntansi Keuangan dan Bisnis Maqdis: Jurnal Kajian Ekonomi Islam Jurnal Akuntansi dan Governance Andalas
Aprayuda, Riyadi
Politeknik Negeri Batam
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Mechanical Engineering Social Sciences Other

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PERAN ORANG TUA DAN SIKAP MATERIALISME MEMPENGARUHI KEPUTUSAN MENABUNG GEN-Z: LITERASI KEUANGAN SEBAGAI VARIABEL INTERVENING Aliyah, Faiza; Haloho, Gryson Kirshner; Xaviera, Zalfa Putri; Aprayuda, Riyadi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9537

Abstract

This research aims to study the factors that influence gen-z's saving decisions, focusing on financial literacy, the role of parents, and materialism. The research respondents were 340 students majoring in Management and Business at Batam State Polytechnic. This research uses a quantitative approach which consists of several stages, such as data collection, data processing using SmartPLS 3, outer and inner tests, hypothesis testing, and drawing conclusions. The research results reveal the significant role of parents in shaping the financial literacy and saving decisions of Gen-Z. Financial literacy also has a positive and significant effect on gen-z's saving decisions. The interesting finding that the materialism variable, which was previously considered negative, has a positive influence on Gen-Z's saving decisions, highlights the complexity of financial behavior. This research provides an important theoretical contribution by applying the Theory of Planned Behavior (TPB) to financial literacy, the role of parents, and materialism in saving decisions. Practically, this research provides a clear view for gen- z and parents regarding the factors that influence saving decisions, with the hope that gen-z can develop positive and sustainable saving habits, providing a positive impact on their financial stability in the future.
Peran Pengetahuan Keuangan, Pelatihan Pasar Modal, dan Persepsi Risiko terhadap Keputusan Investasi pada Generasi Z: The Role of Financial Knowledge, Capital Market Training, and Risk Perception on Investment Decisions of Generation Z Aprayuda , Riyadi; Oktarici, Eddo Nanda; Anisya, Aliya Runi
Jurnal Aplikasi Manajemen dan Bisnis Vol. 5 No. 2 (2025): Jurnal Aplikasi Manajemen dan Bisnis April 2025
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15811164

Abstract

Tujuan dari penelitian ini untuk mengetahui keputusan investasi mahasiswa Gen-Z dengan menerapkan pengetahuan keuangan, pelatihan pasar modal dan persepsi risiko serta minat investasi sebagai variable intervening. Variable yang diterapkan dalam kajian ini berhubungan dengan landasan Theory of Planned Behvior. Data yang digunakan dalam penelitian ini terdiri dari populasi mahasiswa yang telah mendaftarkan diri sebagai investor pada suatu lembaga sekuritas, dan data tersebut diperoleh melalui metode survey online. Pengolahan serta analisis data dilaksanakan dengan memanfaatkan pendekatan Partial Least Squares Structural Equation Modeling (PLS-SEM). Penelitian ini menemukan bahwa pengetahuan keuangan, pelatihan pasar modal, dan minat investasi berpengaruh terhadap keputusan investasi. Tetapi, pada persepsi risiko tidak berpengaruh terhadap minat investasi.
Pengaruh Literasi Keuangan, Risiko, dan Interaksi Sosial terhadap Partisipasi Pasar Saham Mahasiswa Politeknik Negeri Batam Kurnia, Niko; Aprayuda, Riyadi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7386

Abstract

Penelitian ini bertujuan untuk mempelajari pengaruh literasi keuangan, risiko, dan interaksi sosial terhadap partisipasi pasar saham pada mahasiswa di Politeknik Negeri Batam. Data dalam penelitian ini merupakan mahasiswa yang sudah memiliki SID yang dikumpulkan melalui survei online. Pengolahan data dilakukan menggunakan PLS-SEM dengan software SmartPLS 3. Penelitian ini menemukan bahwa risiko berpengaruh terhadap partisipasi pasar saham. Hal ini dapat dijelaskan dengan kecenderungan risiko seseorang yang akan mencerminkan kesediaannya untuk berpartisipasi pada aktivitas yang mengandung risiko. Interaksi sosial juga ditemukan berpengaruh terhadap partisipasi pasar saham. Penjelasan yang mungkin adalah kepentingan untuk menjaga keakraban dengan teman pada jaringan sosialnya melaui keterlibatan dalam aktivitas yang dilakukan oleh teman pada jaringan sosialnya juga. Literasi keuangan ditemukan tidak berpengaruh terhadap partisipasi pasar saham. Hal tersebut bisa jadi disebabkan oleh kurang adanya peluang dalam mata kuliah ALK dan manajemen keuangan yang bisa dimanfaatkan oleh mahasiswa untuk mempraktikkan teori-teori yang telah dipelajari.
INFLUENCE OF COMPANY VALUE INFORMATION, DIVIDEND POLICY, AND CAPITAL STRUCTURE ON STOCK PRICE Syofyan, Rita; Putra, Defriko Gusma; Aprayuda, Riyadi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020): December 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (880.682 KB) | DOI: 10.20884/1.sar.2020.5.2.3554

Abstract

This study aims to examine: 1) The effect of company value information in this case the price book value (PBV) on stock prices, 2) The effect of dividend policy in this case the dividend payout ratio (DPR) on stock prices, 3) The effect of capital structure in terms of This is a debt to equity ratio (DER) to stock prices. This type of research is classified as research that is causative. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2008 to 2010. The sample selection is by purposive sampling method. The data used in this study include secondary data. Data collection techniques with documentation techniques. The analysis used is multiple linear regression. The results showed that: 1) Company value had no effect on stock prices, where the significance value was 0.031 <0.05 and the value of t count> t table was 2.214> 1.995 but the negative β value was -0.028 (H1 was rejected). 2) Dividend policy has a significant positive effect on stock prices, where the significance value is 0.034 <0.05 and the value of t arithmetic> t table is 2.171> 1.995 and a positive β value of 0.032 (H2 is accepted). 3) Capital structure has a significant negative effect on stock prices, where the significance value is 0.006 <0.05 and the value of t arithmetic> t table is 2.861> 1.995 and the negative β value is -0.040 (H3 accepted).
Pengenalan Investasi Melalui Simulasi Permainan Pasar Modal Sebagai Salah Satu Media Praktek Investasi di SMK MHS Batam Wargadalam, Winanda Wahana; Aprayuda, Riyadi; Dzulfiqar, Mohamad Aif; Dinuka, Vina Kholisa; Gunawan, Hendra; Zainuddin, Muhammad; Tiara, Tiara; Soraya, Iassa Marcelina
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 6 No. 2 (2024): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v6i2.8784

Abstract

High school students need to improve. Students in Batam, especially at the high school level, need to be equipped with sufficient knowledge to start investing, but an appropriate method is needed in conveying investment material because the age limit for trying to invest is 17 years while the age of high school students is not yet sufficient, so a method is needed. Another way to recognize investment from a young age is through practical games. Practicing investment games through capital market game simulations as one of the investment practice media for the early stages of Gen-Z through middle school students can be used as a practical tool where learning while playing is very popular with young people, especially Gen-Z. In implementing this community service, the method of implementing community service is divided into 3 stages, namely Pre-Field, Field, and Post-Field. This service activity is to increase the financial literacy of MHS Vocational School students and provide a better understanding of the capital market and investment from an early age. The success of this activity will provide sustainable benefits for MHS Batam Vocational School, with the availability of capital market simulation games as a means of increasing the financial literacy of students and teachers. This can help overcome the problem of low levels of financial literacy in society.
Peningkatan Literasi Keuangan Melalui Peran Galeri Edukasi Investasi Sebagai Media Pembelajaran Pasar Modal Interaktif Siswa/I SMAN 18 Batam Tiara, Tiara; Aprayuda, Riyadi; Kholisa Dinuka, Vina; Wahana Warga Dalam, Winanda; Alif Dzulfiqar, Mohamad; Marcelina Soraya, Iassa; Zainuddin, Muhammad
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2133

Abstract

This research aims to provide an overview of increasing understanding of financial literacy and student responses through interactive learning media in the Investment Education Gallery. This research data was collected from 47 participants who participated in structured activities consisting of a pre-test and post-test in the form of true and false questions, then confirmatory questions related to student responses related to the role of the Investment Education Gallery as an interactive learning medium. This research found differences in scores between the pre-test and post-test. The t-test paired samples test shows that the results have significant differences descriptively. The post-test results are higher than the pre-test, meaning that after participating in socialization and mentoring activities in a series of investment education gallery activities, students' understanding has increased; apart from that, students/gave a positive response when following the learning progress as seen from being on a scale of 4, namely strongly agree and know. This research contributes to providing evidence that the role of the Investment Education Gallery in schools can be used as a teaching medium that can directly increase financial literacy, now felt by students at school.
Apakah Kompensasi Eksekutif Bank dapat Mempengaruhi Manajemen Laba ? Azmi, Zul; Aprayuda, Riyadi
Jurnal Kajian Akuntansi Vol 5 No 2 (2021): DESEMBER 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i2.4871

Abstract

AbstractThe purpose of this study is to see how the role of compensation given to executives in earnings management in Indonesian banking. Specifically, this study empirically examines executive compensation against the level of bank discretionary accruals. This study uses panel data from bank companies whose shares are listed on the Indonesia Stock Exchange for 5 years (2015-2019) involving 30 banks consisting of 150 observations. Data were analyzed using panel data regression with a random effect model. The results showed that compensation has a positive effect on discretionary accruals. This finding underline that the provision of compensation has not succeeded in aligning conflicts of interest as agency cost in Indonesian banking. As a practical contribution, this research can be used as a basis for banking decision making regarding the treatment of compensation for CEOs or directors, especially for banks.Keywords: Agency cost; Banking; Earnings management; Excecutives compensation. Abstrak Tujuan penelitian ini untuk melihat bagaimana peran kompensasi yang diberikan kepada eksekutif terhadap manajemen laba di perbankan Indonesia. Secara khusus, penelitian ini menguji secara empiris kompensasi eksekutif terhadap tingkat akrual diskresioner bank. Penelitian ini mengunakan data panel dari perusahaan bank yang sahamnya terdaftar di Bursa Efek Indonesia selama 5 tahun (2015-2019) melibatkan 30 bank terdiri dari 150 pengamatan. Data dianalisis mengunakan regresi data panel dengan random effect model. Hasil penelitian menunjukkan bahwa kompensasi berpengaruh positif terhadap akrual diskresioner. Temuan ini menggaris bawahi bahwa pemberian kompensasi tidak berhasil menjadi penyelarasan konflik kepentingan sebagai biaya agensi di perbankan Indonesia. Sebagai kontribusi praktis penelitian ini dapat digunakan sebagai dasar pengambilan keputusan perbankan terkait perlakuan pemberian kompensasi pada CEO atau dewan direksi terutama di perusahaan perbankan.Katakunci: Biaya agensi; Kompensasi eksekutif; Manajemen laba; Perbankan.
The Inefficiency of Political Connections Becomes a Boomerang in the Challenge of Sustainable Growth Riyadi Aprayuda; Fahmi, Fahmi Hidayat
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11265

Abstract

This study investigates how political connections, board educational background, and carbon emission disclosure affect the Sustainable Growth Rate (SGR) of infrastructure firms listed on the Indonesia Stock Exchange from 2019 to 2023. SGR reflects a firm’s capacity for long-term growth consistent with its financial stability and strategic balance. Using panel data regression with the Random Effects Model (REM), selected based on the Hausman test, this research operationalizes political connections through the presence of politically affiliated commissioners and carbon emissions through disclosure indices. The results indicate that political connections significantly hinder sustainable growth, suggesting that politically connected boards may intensify agency conflicts and weaken governance effectiveness. Meanwhile, board education and carbon emission disclosure show emerging yet statistically weak positive effects, implying that intellectual capacity and environmental accountability are not yet fully embedded in corporate sustainability strategies. Despite the limited sample size, robustness checks confirmed the consistency of the results. Overall, these findings highlight that sustainable growth in Indonesia’s infrastructure sector depends more on governance integrity and managerial competence rather than political privilege. This study contributes to the literature by providing empirical evidence of how agency conflicts arising from political affiliations can undermine long-term corporate sustainability.
Pengaruh Tarif Pajak dan Sosialisasi Perpajakan Terhadap Kepatuhan Pajak Pelaku UMKM Setelah Penerapan PP No.23 Tahun 2018: Prespektif Sunset Clause Aini, Qurratul; Misra, Fauzan; Aprayuda, Riyadi
Jurnal Akuntansi dan Governance Andalas Vol. 3 No. 2 (2020): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i2.52

Abstract

This study aims to empirically examine the effect of reducing tax rates and taxation socialization on taxpayer compliance with MSMEs after the application of PP No. 23 of 2018 from the perspective of the sunset clause. The Sunset clause is The sampling technique that uses purposive sampling. Based on the criteria set, the number of samples obtained was 60 respondents. The results of this study indicate that the reduction in tax rates has a significant influence on taxpayer compliance. Likewise, tax socialization also has a significant effect on tax compliance. As a practical contribution, the results of this study imply that the tax authorities are expected to be able to make policies that are perceived as fair and do not burden taxpayers regarding tax rates or other rules. In addition, the tax authorities need to make taxation socialization an important tool to improve tax compliance.
Co-Authors Aliyah, Faiza Anisya, Aliya Runi Annisa Rahman Azmi, Zul Citra Dewi D, RIZKI FADHEL Defriko Gusma Putra Dzulfiqar, Mohamad Aif Eddo Nanda Oktarici Fahmi, Fahmi Hidayat Faiza, Aliyah Fauzan Misra Haloho, Gryson Kirshner Hanifah Setianingrum HENDRA GUNAWAN B11211055 Jenni Tesya Nathanya Rajagukguk Juniarti, Viera Kurnia, Niko Marcelina Soraya, Iassa Mohamad Alif Dzulfiqar Muhammad Zainuddin Oktaviani, Tasya Qurratul Aini Qurratul Aini Rayna Kartika, Rayna Rida Rahim Risma Sugiarti Kuncoro Rita Syofyan Rizki Fadhel Soraya, Iassa Marcelina Syofyan, Rita Tafdil Husni Tesya Nathanya Rajagukguk, Jenni Tiara, Tiara Vina Kholisa Dinuka wargadalam, winanda wahana Winanda Wahana Warga Dalam Xaviera, Zalfa Putri Yafez Rahmentio Yunila Dwi Putri