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All Journal AkMen JURNAL ILMIAH Indonesian Journal of Business Analytics (IJBA) Management Dynamics: International Journal of Management and Digital Sciences
Widi Savitri Andriasari
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Analisa Keberhasilan Implementasi Sistem Akuntansi Pemerintahan Berbasis Akrual pada Pemerintah Kabupaten Magelang Widi Savitri Andriasari; Arief Prabowo
AkMen JURNAL ILMIAH Vol 19 No 1 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i1.1871

Abstract

This research was conducted to obtain an overview of the success of the Pemerintah Kabupaten Magelang in the application of accrual-based accounting. This study uses a qualitative approach method with a case study at the Dinas Pendapatan Pengelolaan Keuangan dan Aset Dearah by conducting interviews with officials and staff who are directly involved in the application of accrual-based accounting. Based on the results of the study, it shows that the successful implementation of the Accrual-Based Government Accounting System is influenced by the leadership’s commitment, regulations and policies, human resource management, and information technology management. The success of this implementation also has an impact on the quality of the Local Government Financial Report (LKPD) of Pemerintah Kabupaten Magelang which received Unqualified Opinions (Wajar Tanpa Pengecualian-WTP) from the Badan Pemeriksa Keuangan (BPK) for 4 consecutive years, namely in 2016, 2017, 2018 and 2019.
Exploring How Islamic Financial Literacy, Promotion, and Product Quality Affect Saving Intention Through Customer Trust as Mediator Anita Rahmawaty; Dilla Ajeng Diah Saputri; Hidayatum Muafiyah; Widi Savitri Andriasari; Eni Kusrini
Indonesian Journal of Business Analytics Vol. 5 No. 4 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i4.15175

Abstract

This research aims to analyze the effect of Islamic financial literacy, promotion, and product quality on saving intention in Islamic microfinance with customer trust serving as mediator. The samples were selected from customers (n = 170) of Islamic microfinance institutions in Central Java, Indonesia. Data were collected using a questionnaire and the Partial Least Squares Structural Equation Modeling (PLS-SEM) as the data processing tool. The results of this research revealed that Islamic financial literacy and product quality have a positive and significant effect on customer trust and saving intention. However, the promotion failed to have a significant direct effect on customer trust. In addition, customer trust mediates the effect of Islamic financial literacy and product quality towards the saving intention of Islamic products in Islamic microfinance. Nevertheless, customer trust did not serve as a significant mediator for the effect of the promotion on saving intention. Therefore, Islamic microfinance practitioners are encouraged to enhance saving intention by focusing on Islamic financial literacy, promotion, product quality, and customer trust. Moreover, the promotion needs to be developed using appropriate strategies to increase customer trust.
Identify the Factors that Influence Working Adults' Financial Management Behavior Widi Savitri Andriasari; Peni Safitri
Management Dynamics: International Journal of Management and Digital Sciences Vol. 2 No. 1 (2025): International Journal of Management and Digital Sciences
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/managementdynamics.v2i1.47

Abstract

In order to identify the elements that motivate young people to manage their finances, this study will examine a number of connected topics, including financial knowledge, financial attitudes, income, and religiosity. Primary data, which are questionnaires that are processed using SPSS 25, and secondary data that provide support are the sources of the study data. The findings demonstrated that financial knowledge and religiosity had an effect and were significant on financial management behavior, while financial attitudes and income did not affect financial management behavior.
Co-Authors Anita Rahmawaty Arief Prabowo Dilla Ajeng Diah Saputri Eni Kusrini Hidayatum Muafiyah Peni Safitri