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Studi Literatur: Peran Fear of Missing Out dan Financial Technology dalam Mendorong Keputusan Investasi Generasi Z Adelia Puspita Sari; Sri Trisnaningsih
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 1 (2026): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i1.206

Abstract

This study seeks to investigate the role of Fear of Missing Out (FOMO) and financial technology (fintech) in influencing Generation Z's investment decisions through a literature review approach. The rapid advancement of digital technology and the growing use of social media have transformed the financial behavior of young people, such that investment decisions are no longer solely based on rationality but are also shaped by psychological factors. The method used in this study is a literature review, which involves analyzing scientific articles indexed at both national and international levels published between 2021 and 2025. The findings indicate that FOMO can enhance investment participation, yet it also risks prompting impulsive and less rational decision-making. On the other hand, fintech contributes by simplifying access to financial services, improving transaction efficiency, and expanding financial inclusion. Nevertheless, real-time features on fintech platforms may amplify users' emotional responses, thereby magnifying the impact of FOMO. Accordingly, this research underscores the importance of financial literacy and prudent technology use to foster more rational investment decisions among Generation Z.
Studi Literatur: Peran Dana Perimbangan dan Pendapatan Asli Daerah terhadap Kinerja Keuangan Daerah Revina Choirunnisa Ramadina; Sri Trisnaningsih
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 1 (2026): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i1.208

Abstract

This research seeks to analyze how balancing funds and Regional Original Revenue (PAD) contribute to regional financial performance through a literature review approach. The study is motivated by inconsistencies in prior findings as well as the crucial role of these two revenue components in strengthening the fiscal autonomy of local governments. The method applied involves a review of relevant academic studies published between 2022 and 2025, which were sourced from Google Scholar. The findings suggest that balancing funds are able to support improvements in financial performance when managed effectively, although their use may also lead to a higher level of dependence on the central government. In contrast, PAD generally shows a positive relationship with financial performance, as it represents a region’s capacity to generate and manage its own revenue, even though several studies report that its influence is not always statistically significant.Overall, this study highlights the need for optimizing PAD management alongside ensuring that balancing funds are allocated in an efficient and transparent manner, in order to achieve sustainable improvements in regional financial performance.
ANALYSIS OF SAK EMKM ANDROID-BASED APPLICATIONS' USE IN TANDES DISTRICT'S MSME FINANCIAL REPORT COMPILATION Ardinesyah Hibatul Alim; Sri Trisnaningsih
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9028

Abstract

The goal of this study was to ascertain how the Application Information System Application for Financial Information Recording (SI APIK) was being used to compile financial reports for MSMEs in Tandes District in accordance with Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). In this study, which takes a descriptive approach, qualitative research methodologies and approaches are used. In this study, observation, interviews, and documentation were used as data collection methods. In qualitative research, data analysis was done before going into the field, while in the field, and after returning from the field. The implementation of Android-based accounting applications can aid in the preparation of MSME financial reports, according to the study's findings. The output results are in line with SAK EMKM as well. MSMEs are capable of capturing anything, particularly commercial transactions. Because the SI APIK program currently employs a very user-friendly methodology. All transactional proof has been correctly archived in the SI APIK application's database. Additionally, you can view transaction history for the selected time frame.