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All Journal Journal of Accounting and Investment Martabe : Jurnal Pengabdian Kepada Masyarakat Journal of Dedicators Community Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Ilmiah Ekonomi Global Masa Kini AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Improvement: Jurnal Manajemen dan Bisnis Jurnal Keuangan dan Akuntansi Terapan (KUAT) Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal)
Darma Yanti
Universitas Muhammadiyah Palembang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences

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PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS ERVITA SAFITRI; BELLIWATI KOSIM; WANI FITRIAH; DARMA YANTI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 6 No 2 (2022): Oktober
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.524 KB) | DOI: 10.35915/accountia.v6i2.719

Abstract

This study aims to determine the effect of Cash Turnover and Accounts Receivable Turnover on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange. This type of quantitative research because the writer wants to know the effect of the relationship between two or more variables. The population of all Manufacturing Companies listed on the Indonesia Stock Exchange, totaling 180 companies, was then taken as a sample of 19 companies that went public using a purposive sampling method, namely sampling based on certain considerations adapted to the research objectives. Secondary data while data collection techniques using the documentation method. The technique uses multiple linear regression analysis using SPSS version 26 software. Hypothesis testing uses the F test and t test with a significant level of 10%. The results of testing together (test F) shows that there is a significant influence between Cash Turnover and Accounts Receivable Turnover on Profitability. The results of the partial test (t test) show that of the 2 independent variables there are no variables that have a significant effect, namely Cash Turnover does not have a significant effect on Profitability, Accounts Receivable Turnover does not have a significant effect on Profitability
Determinants of Financial Decisions of Millennial Generation in Islamic Banking: Does Islamic Branding Matter? Abid Djazuli; Muhammad Ridhwan Ab Aziz; Mister Candera; Darma Yanti
Journal of Accounting and Investment Vol 24, No 1: January 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (570.591 KB) | DOI: 10.18196/jai.v24i1.16451

Abstract

Research aims: This study aims to determine the financial decisions of the millennial generation by considering the Islamic financial literacy variables, reflected by the financial behavioral, knowledge, and attitude variables, and Islamic branding as a mediating variable.Design/Methodology/Approach: The approach used in this study was empirical. Utilizing questionnaires distributed through various online media, the data were collected. The research samples included the millennial generation in South Sumatra, filtered using a purposive sampling technique. To evaluate the hypotheses, Structural Equation Modeling (SEM) was employed. Research findings: The study findings highlighted that Islamic financial literacy directly had a positive and significant impact on the financial decisions of the millennial generation in South Sumatra. Islamic branding could also mediate (partial mediation) the influence of Islamic financial literacy on financial decisions. Theoretical contribution/Originality: This finding can be used as a reference for companies to increase the number of customers and investors, especially among the millennial generation. Specifically, Islamic branding can be recommended as one of the sharia banking business strategies to improve the financial decisions of the millennial generation.Research limitation/Implication: This study was only conducted in South Sumatra, making the result not quite strong in terms of external validity.
Co-Authors Abid Djazuli Afrida, Anggrelia Belliwati Kosim Diah Isnaini Asiati Diah Isniati Asiati Dina Rossi Utami Djuniar, Lis Erivita Safitri Ervita Savitri Fenty Astrina Fitriah, Wani H.M Idris Intan Permatasari Lesi Agusria Mister Candera Muhammad Ridhwan Ab Aziz Nina Sabrina Rosalina Ghozali Saekarini Yuliachtri Safitri, Ervita Sirajuddin, Betri Sunardi Wahyu Rossandi Wani Fitriah Wani Wendi Ariansyah Yusnaini Yusnaini