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Financial Behavior and Knowledge, and Parents’ Education and Revenue on Management Students’ Financial Behavior Sari, Meyristiana; Santoso, Rahmat Agus; Handayani, Anita; Reviandani, Wasti
Interdisciplinary Social Studies Vol. 1 No. 6 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i6.152

Abstract

Financial behavior is the study of how psychological phenomena affect financial behavior. This financial behavior can be influenced by several factors including financial attitude, financial knowledge, and income. However, there are other factors that can influence financial behavior such as parental education. This research aims to find out the influence of Financial Attitudes, Financial Knowledge, Parental  Education, and, Parental  Income on Financial  Behavior in Management Students of the Muhammadiyah University of Gresik. The research method uses quantitative research methods with a sample of 159 respondents.  The data obtained is analyzed with multiple linear regression analysis techniques using the SPSS 25 program.  The results showed that financial attitudes have a positive effect on financial behavior, financial knowledge has a positive effect on attitude-behavior, parental education has a positive effect on behavior and parental income positively affects financial behavior.
Analisa Kinerja Satuan Pengawasan Internal (SPI) dalam Pengelolaan Keuangan pada RSUD Ibnu Sina Kabupaten Gresik Ardiansyah, Muhammad Bagus; Reviandani, Wasti
MES Management Journal Vol. 3 No. 3 (2024): MES Management Journal 
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v3i3.609

Abstract

This study aims to analyze the performance of the Internal Audit Unit (SPI) in financial management at Ibnu Sina Regional General Hospital (RSUD) in Gresik Regency. The research focuses on evaluating the effectiveness of SPI's duties, identifying challenges faced, and proposing solutions to improve performance in supporting financial transparency and accountability. The study employs a qualitative approach with data collected through in-depth interviews with SPI members, the head of the finance department, and the head of the accounting sub-section at RSUD Ibnu Sina. The findings reveal that SPI has not been functioning optimally due to several factors, such as insufficient incentives, limited training opportunities, the absence of a dedicated workspace, and an inadequate number of personne relative to their workload. Additionally, the lack of regular audit schedules and SPI's minimal involvement in identifying financial risks are significant challenges.
Sistem Pengendalian Internal Piutang pada Karyawan Outsourcing di PT. Swabina Gatra Yuliani, Kartika Putri; Wasti Reviandani
MES Management Journal Vol. 3 No. 3 (2024): MES Management Journal 
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v3i3.620

Abstract

Delays in issuing invoices are a significant problem that can affect the efficiency of a company's administration and financial management. This research aims to identify the causes of invoice delays and evaluate the processes and documents related to their issuance. This research uses a qualitative approach with interview techniques. The research results show that internal factors such as lack of coordination between departments and external factors such as delays in sending documents by third parties are the main causes of invoice delays. Apart from that, the SOP for issuing invoices that is not optimal also contributes to this problem. The process of paying receivables takes varying amounts of time, depending on the accuracy of submitting invoice documents. In conclusion, improving internal coordination, document management, and better implementation of SOP can increase the efficiency of the billing process. These findings provide a practical contribution in supporting more effective corporate financial management.
Analisis Pembiayaan pada Koperasi Syariah XYZ Gresik Sayyidah Diana; Wasti Reviandani
MES Management Journal Vol. 3 No. 3 (2024): MES Management Journal 
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v3i3.621

Abstract

This study aims to analyze financing at XYZ Syariah Cooperative Gresik, considering the high level of problematic financing reaching 22.77%. This topic is significant as effective financing is key to the sustainability of Islamic cooperatives in enhancing the welfare of their members. The research method used is qualitative descriptive, with data collection through interviews, observation, and document analysis. The study findings indicate that the causes of problematic financing stem from internal factors, such as non-compliance with standard operating procedures (SOP), as well as external factors, including the deteriorating economic conditions of members. The cooperative's efforts to address these issues include personal approaches, warning letters, and financing restructuring. The study concludes that strengthening creditworthiness analysis and stricter implementation of SOP are necessary to reduce the risk of problematic financing, thereby maintaining the financial stability of the cooperative. The findings of this study are expected to contribute to the development of risk management in Islamic cooperatives.
The Effect of Capital Structure, Operational Efficiency, and Sales Growth on the Financial Performance of Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange During the 2020–2024 Period Putri, Nadhifatul Sherlya; Reviandani, Wasti
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.733

Abstract

This study aims to examine the effect of capital structure, operational efficiency, and sales growth on the financial performance of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. This research employs a quantitative approach using secondary data obtained from the annual financial statements of the sampled companies. The research population consists of all manufacturing companies in the food and beverage subsector listed on the IDX, with the sample selected through purposive sampling, resulting in 31 companies. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The results indicate that capital structure does not have a significant effect on the financial performance of the companies. Operational efficiency also does not show a significant effect on financial performance, although it exhibits a positive relationship. In addition, sales growth does not have a significant effect on the financial performance of food and beverage manufacturing companies during the observation period. These findings suggest that improvements in financial performance are not solely determined by funding structure, operational cost efficiency, or sales growth, but are also influenced by other factors such as cost management, business strategy, and prevailing economic conditions.
Analysis of Vat Payment Reporting Methods for Business Partners at PT X in Gresik Nuril Hidayah, Devita; Reviandani, Wasti
International Journal of Economics (IJEC) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i2.1711

Abstract

This study discusses the analysis of business partner payments without VAT deductions against overpayments at Company X. The purpose of this study is to analyze the impact of payments from business partners without VAT deductions that cause overpayments to Company X and increase understanding of efficient payment practices. This research method uses descriptive qualitative research methods. Data analysis was carried out by means of interviews and observations. The results of this study indicate that the verification and VAT deduction process has not been running optimally. This is indicated by the existence of business partner payment transactions in the periode from January to June 2025 which were carried out without VAT deductions, so that It can result In overpayments where company X eceives more funds than the inovices that have been issued, this has an impact on financial eficiency
The Effect of Capital Structure, Operational Efficiency, and Sales Growth on the Financial Performance of Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange During the 2020–2024 Period Putri, Nadhifatul Sherlya; Reviandani, Wasti
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.733

Abstract

This study aims to examine the effect of capital structure, operational efficiency, and sales growth on the financial performance of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. This research employs a quantitative approach using secondary data obtained from the annual financial statements of the sampled companies. The research population consists of all manufacturing companies in the food and beverage subsector listed on the IDX, with the sample selected through purposive sampling, resulting in 31 companies. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The results indicate that capital structure does not have a significant effect on the financial performance of the companies. Operational efficiency also does not show a significant effect on financial performance, although it exhibits a positive relationship. In addition, sales growth does not have a significant effect on the financial performance of food and beverage manufacturing companies during the observation period. These findings suggest that improvements in financial performance are not solely determined by funding structure, operational cost efficiency, or sales growth, but are also influenced by other factors such as cost management, business strategy, and prevailing economic conditions.
Analisis Perputaran Piutang Pasien BPJS Ketenagakerjaan pada Rumah Sakit XY di Surabaya Iis Sugiati; Wasti Reviandani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.8702

Abstract

This study aims to analyze the accounts receivable turnover for BPJS Employment patients at a XY hospital in Surabaya. Efficient management of receivables is crucial in maintaining liquidity and the financial health of the hospital, as well as supporting the delivery of quality services. Data were collected through interviews, documentation, and purposive sampling of the hospital's finance head. The results indicate that the duration of converting receivables into cash and delays in payment accordance with the due date are primary factors influencing the BPJS Employment accounts receivable turnover. Additionally, complete administrative documentation and a rapid verification process play important roles in accelerating claim disbursement. This study recommends improvements in administrative management and collection strategies to optimize receivable turnover, thereby enhancing financial efficiency and service quality at the private hospital.
Determinants of Intention to Reuse Food Delivery Applications in Generation Z Krisnawati, Wenti; Jufriyanto, Mohammad; Reviandani, Wasti
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1380

Abstract

This study aims to answer the question of why someone uses FDA by using independent variables, namely special benefits, time saving, delivery experience, reviews and price value for reusing applications mediated by customer satisfaction. Total of 179 Generation Z respondents participated in this study. The design in this study uses quantitative and analytical techniques using PLS tools. Interesting findings in this study were successfully identified. This study found that time saving that is considered to be able to make people satisfied and return to reuse the FDA proved unacceptable, which means that in Generation Z there is perceived dissatisfaction with the time given by the FDA, and Generation Z does not need to save time in ordering food online, time saving is not a reason for them to reuse the FDA. In this case, online application food delivery service providers  must consider other causes that make them satisfied and willing to use the FDA application again, for example,  the special benefits offered, and the experience in ordering food, reviews and price values that are highly regarded by consumers, especially in generation Z which has an effect on customer satisfaction which in the end satisfaction affects the reuse of the application.
Analisis Kelayakan Nasabah dalam Pembiayaan Akad Murabahah pada PT. BPRS XYZ Nur Alfa Litasania; Wasti Reviandani
Jurnal Simki Economic Vol 8 No 1 (2025): Volume 8 Nomor 1 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v8i1.933

Abstract

This research aims to analyze the feasibility of customers in financing murabahah contracts at PT. SRB XYZ. The method used is a qualitative approach with descriptive research type. Data was collected through interviews with employees, direct observation, and documentation of funding applications for 2023. Analysis was carried out by applying the 5C principles (Character, Capacity, Capital, Collateral, Conditions) as well as triangulation techniques to ensure data validity. The research results show that customer eligibility analysis is carried out through several stages, such as document inspection, field survey, credit history analysis using BI Checking, and assessment of customer business capacity. Of the total 897 funding applications in 2023, 79% were successfully disbursed, while the rest were rejected or canceled due to data discrepancies, completeness of documents, and failure to meet financing criteria. This research concludes that implementing strict feasibility analysis procedures can minimize the risk of financing problems.