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All Journal Dinamika Akuntansi Keuangan dan Perbankan SEGMEN Jurnal Manajemen dan Bisnis Jurnal Ekonomi Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Manajemen Bisnis Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) Media Ekonomi dan Manajemen Journal of Economics, Business, & Accountancy Ventura Journal of Business & Banking Jurnal Manajemen dan Keuangan Laa Maisyir Jurnal Ekonomi Islam Journal of Indonesian Economy and Business Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) MODUS-Jurnal Ekonomi dan Bisnis Journal of Business Management Education (JBME) AKUNTANSI DEWANTARA Jurnal Manajemen & Keuangan Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan AFRE Accounting Financial Review JRMSI - Jurnal Riset Manajemen Sains Indonesia EKONOMIS : Journal of Economics and Business International Journal of Social Science and Business Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship EKUITAS (Jurnal Ekonomi dan Keuangan) EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan FINANSIA : Jurnal Akuntansi dan Perbankan Syariah JURNAL AKUNTANSI Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi BASKARA: Journal of Business and Entrepreneurship Nusantara Hasana Journal Daengku: Journal of Humanities and Social Sciences Innovation BISMA (Bisnis dan Manajemen) Jurnal Akuntansi Keuangan dan Bisnis Relevance: Journal of Management and Business Jurnal Visi Manajemen (JVM) Economic Development Analysis Journal
Maria Rio Rita
Universitas Kristen Satya Wacana
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The Usage of Paylater Among College Students: The Role of Self-Control, Hedonistic Conformity, and Family Financial Education Nugrahanti, Yeterina Widi; Rita, Maria Rio; Restuti, Mitha Dwi; Hadiluwarso, Melina Alicia
Jurnal Manajemen Bisnis Vol. 15 No. 2: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i2.23456

Abstract

Research aims: The increasing phenomenon of the unwise use of Paylater in society, even among college students, is interesting to review further. This study aims to test the role of self-control and hedonistic conformity with the moderation of family financial education on the use of Paylater by university students.Design/Methodology/Approach: Primary data was obtained through a survey involving 117 respondents who have or are currently using the Paylater service. Furthermore, the data was processed using the Partial Least Squares (PLS) method.Research findings: This study produced the following findings: hedonistic conformity was proven to have a positive effect on the use of Paylater in the full sample and in two sub-samples. This finding is in line with the TPB modification used in this research, hedonic conformity as a proxy for subjective norms has been shown to contribute positively to the use of Paylater among colleege students. Meanwhile, the role of family financial education has not been proven to moderate the regression path of self-control and hedonic conformity on the use of Paylater.Theoretical Contribution/Originality: This study contributes to enriching the literature on personal financial management, especially regarding the use of Paylater based on internal and external factors of students.Practitioners/Policy Implications: These results offer recommendations for personal financial management, especially for university students, to avoid the risk of being trapped by Paylater by paying attention to their social community and prioritizing family financial education.Research Limitations/Implications: Respondents were mostly undergraduate students, so this study cannot explain the dynamics of financial behavior among undergraduate and postgraduate students who have different demographic characteristics. Therefore, future research needs to analyze different sample groups to enrich the scientific perspective. Furthermore, to provide depth of analysis, this study proposes to add other internal aspects of the individual to the TPB theoretical framework (e.g.: perception of usury and financial risk tolerance). Last but not least, regarding the development of indicators from the family financial education variable that does not yet include personal debt management education items, hence this indicator can be added as a proxy for this variable to obtain in-depth measurements.
Remuneration Committee and Cost of Equity Capital: A Study of Manufacturing Companies on the Indonesia Stock Exchange for the Period 2013-2023 Darwis, Herman; Gumati, Tatang Ary; Arifin, Andi Harmoko; Rita, Maria Rio
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 4, June 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i4.58997

Abstract

This study aims to examine the effect of the remuneration committee on the cost of equity capital. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2023. The data collection procedure used purposive sampling, the sample used companies that formed a remuneration committee, the number of observations used in this study from 2013 to 2023 was 371, with a sample size of 38 companies. The data analysis technique used multiple linear regression panel data. This study enriches the corporate governance literature in Indonesia with a comprehensive approach to measuring the cost of capital. The results found that the remuneration committee was found to be significantly negatively related to the cost of equity capital. This means that the existence of a remuneration committee is associated with a decrease in the cost of equity capital. This finding confirms that the formation of a remuneration committee can help monitor and advise executive management regarding remuneration decisions. The control variable of company size has a significant negative effect on the cost of equity capital. The control variables of sales growth, debt, and earnings quality do not affect the cost of equity capital.
DAMPAK PERILAKU KONSUMTIF DAN INKLUSI KEUANGAN TERHADAP KEPUTUSAN INVESTASI GENERASI SANDWICH: PERAN MODERASI LITERASI KEUANGAN Paendong, Brayen Samuel; Rita, Maria Rio
SEGMEN: Jurnal Manajemen dan Bisnis Vol 20, No 1 (2024): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/sjmb.v20i1.9125

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh perilaku konsumtif dan inklusikeuangan terhadap keputusan investasi pada generasi sandwich yang dimoderasi oleh literasi keuangan. Sampel dalam penelitian ini sejumlah 175 orang dari generasi sandwich yang diambil dengan metode purposive sampling. Analisis data menggunakan MRA (Moderated Regression Analysis) dengan program SPSS. Hasil penelitian menunjukkan bahwa (1) perilaku konsumtif tidak berpengaruh negatif terhadap keputusan investasi, (2) inklusi keuangan berpengaruh positif terhadap keputusan investasi, dan (3) literasi keuangan tidak terbukti memoderasi pengaruh perilaku konsumtifterhadap keputusan investasi pada generasi sandwich.
TRANSFORMASI SPENDER MENJADI PENGUSAHA: BIAS-BIAS EMOSI DALAM PENGAMBILAN KEPUTUSAN INVESTASI KEDAI KOPI INDEPENDEN Riasita, Franciska Desti; Rita, Maria Rio
SEGMEN: Jurnal Manajemen dan Bisnis Vol 20, No 2 (2024): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/sjmb.v20i2.9127

Abstract

Fenomena gelombang kopi memperlihatkan peralihan perilaku konsumen kopi yang menjadi akhirnya tertarik untuk memiliki kedai kopi sendiri atau yang dikenal dengan istilah kedai kopi independen. Penelitian ini memetakan tingkat bias emosi dari pelaku usaha kedaikopi independent di Kota Salatiga meliputi: excessive optimism, overconfidence, dan illusion of control. Penelitian ini menggunakan pendekatan deskriptif-kualitatif untuk mengukur tingkat bias emosi dari pengusaha dalam investasi kedai kopi independent. Data primerdiperoleh melalui survey dengan menyebarkan kuesioner dan dilengkapi wawancara mendalam dengan 14 responden. Temuan menunjukkan bahwa pelaku usaha kedai kopi memiliki tingkat bias excessive optimism, overconfidence, dan illusion of control yang tergolong tinggi engan rata-rata masing-masing sebesar 7.96; 7.78 dan 7.96. Bagi calon maupun pengusaha wajib merencanakan keputusan investasi secara matang karena melibatkan dana yang besar serta pengelolaan emosi yang bijak dalam proses pengambilan keputusan bisnis. Studi ini menarik untuk dilakukan karena adanya pergeseran perilaku dari spender menjadi pengusaha, apakah bias emosi mendominasi keputusan investasi pengusaha tersebut. Fakta ini menyisakan ruanguntuk dieksplore lebih lanjut dengan menguji nexus bias emosi baik sebagai determinan maupun konsekuensi dalam penelitian mendatang.
PERBANDINGAN PROFITABILITAS PERUSAHAAN SEBELUM DAN SETELAH PENERAPAN UU NO. 40/ 2007 TENTANG KEWAJIBAN PERSEROAN TERBATAS (Studi Empiris pada Perusahaan-Perusahaan yang Bergerak di Bidang Energi dan Sumber Daya Mineral) Santoso, Yanuar; Rita, Maria Rio
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 3 No. 1 (2012): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.322 KB)

Abstract

Law of the Republic of Indonesia number 40 of 2007 concerning limited liability company requires for every company operate in natural resources to execute corporate social responsibility (CSR). The purpose of CSR is to embrace responsibility for the company’s actions and encourage a positive impact through its activities on the environment, employees, communities, consumers and all other members of the public sphere who may also be considered as stakeholders. Sme previous studies found that CSR could increase financial performanc and gave positive image to communities. This purpose of this study is to test clearly about the difference of firm’s profitability (gross profit margin, operating profit margin, net profit margin, return on assets and return on equity) before and after the requirement of law no. 40/ 2007. The analysis using Wilcoxon signed rank test and using data of financial annual report of firms between 2004 to 2009. Samples consist of mining and mining services companies in Indonesia Stock Market (IDX). The results of this study show that profitabilities of the firms before and after the requirement of law no. 40/ 2007 have no significantly differences. This result probably due to research period is to short, so it can not show significant difference of increase in profit. Keywords: Corporate Social Responsibility, Profitability, Act No. 40/ 2007.
PENTINGKAH CORPORATE SOCIAL RESPONSIBILITY? KAJIAN PENGUNGKAPAN LINGKUNGAN DAN KINERJA KEUANGAN PERUSAHAAN Priscilla, Priscilla; Rita, Maria Rio
SEGMEN: Jurnal Manajemen dan Bisnis Vol 21, No 2 (2025): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/sjmb.v21i2.9141

Abstract

Penelitian ini menganalisis kausalitas kinerja lingkungan dan pengungkapan lingkungan terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, serta menguji peran Corporate Social Responsibility (CSR) sebagai variabel moderasi dalam model. Studi ini menggunakan teknik analisis regresi moderasi berbasis Partial Least Square yang diterapkan pada data dari tiga periode penelitian. Temuan menunjukkan bahwa kinerja lingkungan berpengaruh positif terhadap kinerja keuangan perusahaan manufaktur pada jangka pendek, namun pengaruhnya menjadi negatif pada periode jangka panjang. Namun, pengungkapan lingkungan tidak berpengaruh positif terhadap kinerja keuangan yang mengidikasikan bahwa pengungkapan lingkungan yang dilakukan perusahaan dipersepsikan sebagai strategi greenwashing oleh investor. Selain itu, CSR sebagai variabel moderasi tidak mampu memperkuat pengaruh kinerja lingkungan terhadap kinerja keuangan. Namun, CSR dapat memoderasi pengaruh pengungkapan lingkungan terhadap kinerja keuangan pada jangkapanjang, dengan dampak negatif dalam jangka satu tahun ke depan tetapi menjadi positif dalam jangka dua tahun ke depan.Kata Kunci: kinerja lingkungan, pengungkapan lingkungan, kinerja keuangan, corporate social responsibility
Entrepreneurial finance: financing antecedents and SMEs performance Rita, Maria Rio; Wahyudi, Sugeng
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1497

Abstract

Various previous research has been conducted on the relationship between a cognitive bias and financing decisions by entrepreneurs. Besides that, it still needs to be examined whether a cognitive bias is related with SMEs performance through company finances. The purpose of this research is to test financing antecedents and SMEs performance. One kind of a creative industry, batik SMEs that are located in Pekalongan, Central Java, Indonesia, are the object of this research. There were 190 respondents chosen from batik entrepreneurs. The holistic testing of this empirical model used structural equation modelling (SEM) with an AMOS program. The research results found that an entrepreneur’s cognitive bias has a significant positive bias towards financing. Meanwhile, entrepreneurial orientation and financing also are proven to have a significant positive influence towards SMEs performance. No entrepreneurial orientation influence was discovered towards SMEs performance. Furthermore, the output analysis revealed there is an indication of a strong relationship between a cognitive bias and entrepreneurial orientation. Therefore, this model can be revised, developed, and retested by considering the agenda of this research to enrich insights in the entrepreneurial finance sphere.
Determinants of Decisions to Implement Digital Payments for MSME Actors: A Study of Technological, Organizational, and Environmental Theory Dewanto, Marcus; Rita, Maria Rio
MediaTrend Vol 18, No 2 (2023): OKTOBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v18i2.21821

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an essential role in the Indonesian economy. However, many MSME actors, particularly those in Salatiga City, have yet to integrate digital payments in their business operations. This study aims to identify the influence of technological aspect (perceived benefits of implementing the digital payments), organizational aspect (length of business operations), and environmental aspect (the presence of competitors) on the MSME actors’ decisions to implement  the digital payments in Salatiga City using the Technological, Organizational, and Environmental (TOE) Theory. By employing the logit regression analysis, the results of this study demonstrate that the TOE theory does not completely apply to the MSME actors’ decision-making behavior of implementing the digital payments in Salatiga City. Further, this study highlights that only the perceived benefits of implementing the digital payments of the technological aspect which have a positive and significant influence on the MSME actors’ decisions to implement the digital payments IN Salatiga City. Meanwhile, the organizational aspect of technology infrastructure and length of business operations, and the environmental aspect of the presence of competitors have been confirmed to have no influence. The policy implications of these findings suggest the government as the stakeholders to adopt policies related to the issues in implementing the digital payments and the Bank Indonesia program towards a cashless society in 2025, and there is a need to increase digital literacy for the MSME actors in Salatiga City to remain competitive in this increasingly fast era of technology advancement.
Inklusi Keuangan, P2P Lending dan Kinerja UMKM: Peran Moderasi Literasi Keuangan Aditya, Nathaniel Bima; Rita, Maria Rio
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1590

Abstract

This research aims to examine the influence of financial inclusion and peer to peer lending (P2P lending) on the performance of SMEs in the city of Salatiga, as well as testing the moderating effect of financial literacy. This research used 92 MSMEs in the city of Salatiga as the sample. Primary data were processed by using the Moderated Regression Analysis (MRA) technique. The study findings prove that: financial inclusion and P2P lending have a positive effect on MSME performance, then financial literacy strengthens the positive influence of financial inclusion and P2P lending on MSME performance. This study contributes to enriching literature in the field of financial management for MSMEs and can be a consideration for stakeholders and MSME players to improve business performance.
EFEK MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN MELALUI MEDIASI MANAJEMEN LABA Saputra, Vioaldy Eprilian; Rita, Maria Rio; Sakti, Imanuel Madea
Modus Vol. 34 No. 1 (2022): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v34i1.5000

Abstract

This study aims to examine the effect of good corporate governance (GCG) on financial performance through earnings management mediation. The study was conducted on 19 State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2015-2019 period which were selected using the purposive sampling method. Testing the data using Partial Least Square (PLS), the results showed that GCG had no effect on financial performance, but GCG had a negative effect on earnings management. Furthermore, earnings management had no effect on financial performance. Finally, GCG was not found to have an effect on financial performance through earnings management. Keywords: good corporate governance; financial performance; earnings management ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh tata kelola perusahaan (Good Corporate Governance/GCG) terhadap kinerja keuangan melalui mediasi manajemen laba. Penelitian dilakukan pada 19 Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia periode 2015-2019 yang dipilih dengan metode purposive sampling. Pengujian data menggunakan Partial Least Square (PLS). Hasil menunjukkan bahwa GCG tidak berpengaruh terhadap kinerja keuangan, namun GCG berpengaruh negatif terhadap manajemen laba. Selanjutnya, manajemen laba tidak berpengaruh terhadap kinerja keuangan. Terakhir, GCG tidak ditemukan berpengaruh terhadap kinerja keuangan melalui manajemen laba. Kata kunci: tata kelola perusahaan; kinerja keuangan; manajemen laba
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 Bowi, Devi Mareta Cahyapuspita, Hizkisevia Ayu Chandra Hariwijaya Chandradinangga, Arinta Chintara Diva Paramita Darwis, Herman Dessy Widyanasari 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 Lluis Sarquella Maharani, Danty Septya Mateus Dian Sanjaya Mega Ayu Paundriyana Dewi MI Mitha Dwi Restuti Misbach Fuady Misbach Fuady, Misbach Muhamad Aditya Yulianto Ni Kadek Noviyanti Nike Dwi Kusuma Sudibyo Paendong, Brayen Samuel Pambayun Kinasih Yekti Nastiti 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