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Sikap keuangan, tingkat pendidikan, dan perilaku manajemen keuangan UMKM: Efek moderasi pengetahuan keuangan Lasarus Wisma; Maria Rio Rita
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 6, No 2 (2021): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v6i2.y2021.p168-183

Abstract

The purpose of this study is to see how the influence of financial attitudes, education level on financial management behavior with financial knowledge as a moderating variable. The sample used in this study was 105 SMEs in the city of Salatiga, using the probability sampling technique. The instrument used in this research is a questionnaire, the tool used is partial least square (PLS). The results of this study indicate that financial attitudes and education level have a positive and significant effect on financial management behavior. Financial knowledge does not moderate the effect of financial attitude and education levels on financial management. So to improve the financial management behavior of MSME actors, it is necessary to improve financial and education levels. SMEs in Salatiga need to increase their financial experience through job training and work experience to enhance their financial attitude.AbstrakTujuan penelitian ini untuk menguji bagaimana pengaruh sikap keuangan, tingkat pendidikan terhadap perilaku manajemen keuangan dengan pengetahuan keuangan sebagai variabel moderasi. Sampel yang digunakan dalam penelitian ini adalah pelaku UMKM di kota Salatiga sebanyak 105 orang, dengan menggunakan teknik probability sampling. Instrumen yang digunakan dalam penelitian ini adalah kuesioner, sementara teknik analisis menggunakan partial least square (PLS). Hasil penelitian ini menunjukkan sikap keuangan dan tingkat pendidikan berpengaruh positif dan signifikan terhadap perilaku manajemen keuangan. Pengetahuan keuangan tidak memoderasi pengaruh sikap keuangan dan tingkat pendidikan terhadap perilaku manajemen keuangan. Untuk meningkatkan perilaku manajemen keuangan yang baik di kalangan pelaku UMKM, perlu ditingkatkan sikap keuangan yang positif, serta pentingnya latar belakang pendidikan yang memadai. Meningkatkan sikap keuangan perlu dilakukan oleh pelaku UMKM kota Salatiga dengan cara meningkatkan pengalaman keuangan melalui pelatihan kerja maupun pengalaman kerja
Analisis Kinerja dan Dekomposisi Indeks Maqashid Syariah: Studi Pada Perbankan Syariah Periode 2015-2018 Dwi Listiyorini; Maria Rio Rita
LAA MAISYIR: Jurnal Ekonomi Islam Vol 7, No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v7i1.13224

Abstract

The purpose of this study is to (1) measure the performance of islamic banking in Indonesia which is included in the category of Sharia Commercial Banks (SCB) based on the Maqashid Sharia Index (MSI); (2) decompose the Maqashid Sharia Index into several components in Islamic Banking. This research uses descriptive quantitative research with the data source used is secondary data in the form of annual reports for the 2015-2018 period. The results of the discussion showed that the sharia banking that had the best performance in accordance with sharia principles was Bank BRI Syariah followed by Bank Victoria Syariah and BCA Syariah, whereas the lowest score is BNI Syariah. There is a weak positive correlations between education with justice, a very weak positive correlations between education with welfare, a very weak negative correlations between and justice with welfare.
Board Of Commissioners, Sharia Supervisory Board, ISR: Bank Size Moderation Mega Ayu Paundriyana Dewi; Maria Rio Rita
LAA MAISYIR: Jurnal Ekonomi Islam VOL 8, NO 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v8i1.20204

Abstract

The growth of Islamic Commercial Banks is not with the contribution of the community to Islamic banking. This study aims to determine whether through the size of the board of commissioners and the size of the sharia supervisory board, the Islamic Social Reporting Index (ISR) can be good for increasing the public's awareness of Islamic Commercial Banks. This study uses quantitative methods with panel data regression analysis. The results show the board of commissioners and the sharia supervisory board have a large size so that the ISR can be wider. The moderating variable of bank size added in the study shows that the bank size cannot state that the bank has a large size of the board of commissioners and the size of the sharia supervisory board. The study concludes that the size of the board of commissioners and the sharia supervisory board can trigger banks to convey ISR properly.
APAKAH MAHASISWA SUDAH MELEK KEUANGAN? Maria Rio Rita; Benaya Chrisma Adiputra Pesudo
Dinamika Akuntansi Keuangan dan Perbankan Vol 3 No 1 (2014): VOL. 3 NO. 1 EDISI MEI 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial literacy is one of the needs for everyone in order to manage their personal finance.Person's ability to read, analyze, manage financial condition in making financial decisions can be made ​​to avoid financial problems. This study aims to determine whether factors such as gender, faculty, and grade point average (GPA) effect on student financial literacy. This research surveys 333 college students of Economics and Business Faculty also Science and Mathematics Faculty of Satya Wacana Christian University (UKSW) to examine their personal financial literacy based on gender, faculty and Grade Point Average (GPA).Binary logistic used to analyze the data.Results of this study indicate that financial literacy is influenced by faculty, whereas gender and GPA does not affect financial literacy. This study is expected to support the science of personal finance is still relatively rare compared to research in the field of corporate finance and capital markets.. Keywords: Financial Literacy, Gender, Faculty, Grade Point Average (GPA)
PENERAPAN PRICE LIMIT UNTUK MENGATASI VOLATILITAS RETURN SAHAM Maria Rio Rita; Rendhy Bramantha Wisudana
Journal of Accounting and Investment Vol 11, No 2: July 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.603 KB)

Abstract

Some stock markets have employed a number of circuit breakers to avoid non-rational overreaction and price limit is one of them. While price limit is widely accepted benchmarks for the prevention of market crash, the question of weather price limit reduces stock price volatility has long attracted research interest. The purpose of this study is to test volatility spillover hypothesis by examining Indonesia Stock Exchange price limit system. We use LQ-45 stocks data from August 2001-January 2002, while research period begins from 3 December 2001- 31 December 2006. The evidence supports that all hypotheses suggesting that price limit may be effective to reduce volatility.
Digitalisasi UMKM, Literasi Keuangan, dan Kinerja Keuangan : Studi pada masa Pandemi COVID-19 Larissa Adella Octavina; Maria Rio Rita
Journal of Business & Banking Vol 11, No 1 (2021): Mei - Oktober 2021
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v11i1.2552

Abstract

The purpose of this study is to analyze the significance of UMKM’s digitized influence, financial literacy, and financial performance comprising some constructive, which is : fintech based payment gateway, digital marketing, and financial literacy. The kind of research used  a quantitative approach. Using the online distribution of the questionnaire using 118 samples taken by umkm in the culinary sector in The City of Solo. The data analysis techniques used in the study are moderated regression analysis equations (MRA) tested by using SPSS software. The results showed a significant positive impact between UMKM’s financial performance, digital marketing had a significant positive impact on financial performance of UMKM, and financial literature could moderated the most fintech based payment gateway.
EFEKTIVITAS PENERAPAN PRICE LIMIT DI BURSA EFEK JAKARTA Mario Rita; Eduardus Tandelilin
Journal of Indonesian Economy and Business (JIEB) Vol 22, No 2 (2007): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.441 KB) | DOI: 10.22146/jieb.37074

Abstract

Some stock markets have employed price limit to prevent market crash. The question about the effectiveness of price limit has long attracted research interest. Price limit advocates claim that price limits decrease stock return volatility, counter overreaction, and do not interfere with trading activity. Conversely, price limit critics claim that price limits cause higher volatility levels on subsequent days, prevent prices from efficiently reaching their equilibrium level, and interfere with trading due to limitations imposed by price limits. Empirical research does not provide conclusive support for either positions.This study empirically investigates the impact of a wide price limit on volatility, and overreaction, using the data from the Jakarta Stock Exchange, over the years 2000-2005. More specifically this study examines whether daily return volatility for stock-hit price limit are expected to be lower in the post limit hit period than the sample control groups. Beside that, in this study the phenomenon of short-term overreaction are examined.The main difference of this paper with the previous literatures is that this study compares volatility levels before and after price limit implementation on JSX.Firstly, empirical results indicate that volatility after price limit implementation shows highest level than before. Second, the results show that stocks-hit experiences their highest level of volatility on the day when stock-hit reach their limits, and then decreases significantly after the hit. Third, the findings indicate the occurrence of short-term overreaction for the sample of downward stock price movement, but not for the sample of upward stock price movement.
Stock Investment Behavior of the Millennial Generation: The Moderating Role of Financial Literacy Andreas Gelbert Hariputra Alva; Maria Rio Rita
BASKARA : Journal of Business and Entrepreneurship Vol 4, No 2 (2022): Baskara: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.4.2.40-57

Abstract

The purpose of this research is to analyze the investment behavior of the millennial generation in Indonesia. The independent variables in this research are gender, income, and social environment. The dependent variable is investment behavior, while financial literacy is the moderating variable. The sample of this research was determined based on the purposive sampling method. There were 144 respondents selected from the millennial generation who were in the age range of 21-41 years old and had invested in stocks. The data collection was carried out online by distributing questionnaires through Google Forms in a WhatsApp group and a stock investment community Telegram group. The analysis technique used was a Moderated Regression Analysis (MRA). This research found that income and gender have no effect on the millennial generation’s stock investment behavior. Financial literacy is not confirmed to moderate the effect of income on investment behavior and the effect of gender on investment behavior. However, the social environment has a significant positive effect on investment behavior, and there is evidence that financial literacy moderates the influence of the social environment on the stock investment behavior of the millennial generation.
Evaluasi Kinerja Likuiditas, Aktivitas dan Profitabilitas (Studi Kasus Di CV. Unggul Perdana Organik Blora) Mateus Dian Sanjaya; Maria Rio Rita
EBBANK Vol 8, No 1 (2017): EBBANK Vol.8 No.1 Juni 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.767 KB)

Abstract

This study aims to analyze company performance on CV Unggul Perdana Organik (CV UPO) Blora through financial statement analysis. Previous research has many that analyze the financial performance in large companies, but not many in SME companies. During the time, assessment of CV UPO in company's performance only based on the benefits generated. The analysis is done by comparing the company's financial ratios for five years. We find that the liquidity of CV UPO has been decrease in the last two years when compared with the existing average. For activity ratios, CV UPO has been in good position because the average for the last three years inventories less than the average inventories for five years.Meanwhile, CV UPO has been quite effective to manage fixed assets and total assets, due in the last two years those ratios are increase. For profitability ratios, compare with the average value available, the ability of CV UPO to generate net profit from existing sales in the last two years is decreased, while the ability of CV UPO in net profit outcome of total cost owned increased in the last two years.
Peran Penggunaan Informasi Akuntansi Dalam Pengambilan Keputusan Untuk Menunjang Keberhasilan Usaha Arya Bee Grand Christian; Maria Rio Rita
EBBANK Vol 7, No 2 (2016): EBBANK Vol.7 No.2 Desember 2016
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.207 KB)

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penggunaan informasi akuntansi terhadap keberhasilan bisnis UKM dari Enting-Enting Gepuk. UKM ini telah dilatih oleh Dinas  Industri, Perdagangan, Koperasi dan UKM Salatiga. Ada delapan UKM yang digunakan sebagai sampel dalam penelitian ini. Kami melakukan wawancara mendalam kepada semua responden untuk mengumpulkan informasi mendalam tentang kinerja bisnis. Hasil penelitian menunjukkan bahwa penggunaan informasi akuntansi dapat memberikan kontribusi bagi keberhasilan bisnis UKM. Oleh karena itu, sangat dianjurkan untuk UKM dari Enting-Enting Gepuk di Salatiga untuk menerapkan informasi akuntansi dalam membuat keputusan bisnis dengan benar.The purpose of this study is to find out the influence of accounting information usage toward the business success of SMEs of Enting-Enting Gepuk. These SMEs have been trained by Industrial, Trading, Cooperative and SMEs Department in Salatiga. There were eight SMEs used as the sample in this study. We conducted in-depth interview to all respondents to collect deep information about the business performance. The results showed that the use of accounting information can contributes to the business success of SMEs. Therefore, it is highly recommended for the SMEs of Enting-Enting Gepuk in Salatiga to apply the accounting information in making any business decision properly. 
Co-Authors Acropolis Gemilang Mada Ngara Ledewara Aditya, Nathaniel Bima Agnes Febriyani Aldi Herindra Lasso Andi Harmoko Arifin Andreas Gelbert Hariputra Alva Andrew Thomas Thren Aray Pantare Alam Aray Pantare Alam Ari Budi Kristanto Arya Bee Grand Christian Benaya Chrisma Adiputra Pesudo Benny Santoso Benny Santoso Benny Santoso, Benny Cahyapuspita, Hizkisevia Ayu Chandra Hariwijaya Chandradinangga, Arinta Chintara Diva Paramita Darwis, Herman Dessy Widyanasari Destri Sambara Sitorus Devi Mareta Bowi Dewanto, Marcus Dewi Kurnia Safitri Diannita Nurvitasari Diannita Nurvitasari Dina Rotua Valentina Banjarnahor Djie Liveren Adjie Tehananda Dwi Listiyorini Eduardus Tandelilin Evan Yulandreano Febrista, Rizqa Ratna Florentina Yuniar Pramesti Forlin Natalia Patty Franciska Diva Setiani Freddy Kurniawan Gilang Sadita Gumati, Tatang Ary Hadiluwarso, Melina Alicia Harjum Muharam Hendra Hendra Hindriati Pangestu I Made Sujana Imanuel Madea Sakti Irma Suryani Laras Novitasari Larissa Adella Octavina Lasarus Wisma Linda Ariany Mahastanti Lluis Sarquella Maharani, Danty Septya Mateus Dian Sanjaya Mega Ayu Paundriyana Dewi MI Mitha Dwi Restuti Misbach Fuady Misbach Fuady, Misbach Muhamad Aditya Yulianto nastiti, pambayun kinasih yekti Ni Kadek Noviyanti Nike Dwi Kusuma Sudibyo Paendong, Brayen Samuel Perisun Natanael Zega Pramesti, Florentina Yuniar Priscilla Intan Dwi Kriswidiyanti Priscilla, Priscilla Putu Ratna Windusara Putri Rahayu Widiastuti Ratna Kusumawati Raynaldi Pangestu Rendhy Bramantha Wisudana Retno Utaminingsih Riasita, Franciska Desti Riskin Hidayat Rizqa Ratna Febrista Roos Kities Andadari Rury Diwira Registanaranti Yastika Santoso, Yanuar Saputra, Vioaldy Eprilian Siti Mubarokah Sony Heru Priyanto Sucahyo Sugeng Wahyudi Sugeng Wahyudi, Sugeng Ulderike Eva Kristiana Utomo, Mohamad Nur Vianastasia Adryant Vioaldy Eprilian Saputra Yeterina Widi Nugrahanti Yulandreano, Evan