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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan At-Tadbir : jurnal ilmiah manajemen PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Abdimas Universal BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT JWM (JURNAL WAWASAN MANAJEMEN) International Journal of Trends in Accounting Research
Masithah Akbar
Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : International Journal of Trends in Accounting Research

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Accounting Students' Perceptions of The Ethics of Preparing Financial Statements Nursari, Oktavia Winda; Boedi, Soelistijono; Nastiti, Rizky; Syaefuddin, Syaefuddin; Akbar, Masithah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 2 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v4i2.533

Abstract

This study aims to determine the students' perceptions of the role of understanding ethics in shaping student ethics and to find out the students' perceptions of making financial statements in meeting the needs of financial statement users. The research sample was determined using the Slovin formula to obtain 100 respondents, consisting of 41 undergraduate accounting students of STIE Indonesia Banjarmasin and 59 undergraduate accounting students of Lambung Mangkurat University. The results of this study indicate significant differences in perceptions of earnings management, misstatements, and cost benefits to users of financial statements. Meanwhile, the differences in perceptions regarding disclosing sensitive information and accountability to financial statement users are insignificant.
Exploring Financial Management Behavior of Higher Education Students in South Kalimantan Asiah, Antung Noor; Nastiti, Rizky; Syahdan, Saifhul Anuar; Akbar, Masithah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.964

Abstract

In this technologically advanced world, it is essential for students to develop the competence to manage their financial behavior, especially in the context of utilizing financial technology applications for effective financial decision-making. This study examines the effects of financial education, digital financial management, and lifestyle on the Financial Management Behavior of higher education students in South Kalimantan. Employing a quantitative research methodology, data were collected through a structured survey administered to 132 economics major students across the region. The results indicate that financial education exerts a significant positive influence on students’ financial planning, saving, and budgeting behaviors. However, digital financial literacy, while positively associated with increased financial control and decision-making efficiency, in this study demonstrates no statistically significant influence on Financial Management Behavior. Moreover, lifestyle factors, particularly consumption habits and social norms, are found to have an effect on Financial Management Behavior. These findings underscore the multifaceted nature of financial behavior among young adults and highlight the critical role of educational and technological interventions in promoting sound financial practices within the context of higher education in South Kalimantan.  
Co-Authors Abdul Kadir Akhmad Yafiz Syam Anuar Syahdan, Saifhul Asiah, Antung Noor Bachtiar, Yanuar Boedi, Soelistijono I Komang Sumerta Iqbal Firdaus Kezia Setiawan Layla Febby Yulistya Lisandri, Lisandri Lydia Goenadhi Marini Marini Nadya Fitriany Nastiti, Rizky Nazila Anggraeni Norbaiti Norbaiti, Norbaiti Normalina Nursari, Oktavia Winda R.R Siti Munawaroh R.R. Siti Munawaroh Raden Rara Siti Munawarah Rizky Nastiti RR Siti Munawaroh Safriansyah Safriansyah Saifhul Anuar Syahdan Siti Munawaroh Siti Munawaroh Stephanus Julianto Lexta Dwitia Syaefuddin, Syaefuddin Thomas, Jericho Tri Ramaraya Koroy Wia Rizqi Amalia Yanuar Bachtiar