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Journal : Jurnal Sinar Manajemen

Quality of Financial Reporting on UMKM Perpetrators in Bondowoso District Andrea Meita Gustina; Retno Endah Supeni; Achmad Hasan Hafidzi
Jurnal Sinar Manajemen Vol. 11 No. 1: Maret 2024
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v11i1.4709

Abstract

An optimal level of financial reporting quality is essential to an enterprise, especially Micro, Small and Medium Enterprises (MSMEs). Through good quality financial statements, UMKM can make it easier to plan and make future decisions; a good financial report provides the data necessary for business planning and decision-making. UMKMs can design growth strategies, identify investment opportunities, and address financial challenges with a strong information base. In addition, UMKM can also be easier in obtaining access to funding from financial institutions, which tend to lend to UMKM that can provide a good picture of their financial health. In this study, the researchers conducted a quantitative descriptive survey of 100 UMKM perpetrators responsible for managing financial reports in the Bondowoso district. From the perspective of this research, it is seen that most of the 100 criminals/owners of UMKM in the Bondowosos district have an excellent human resources account and financial literacy. However, many still have not used information technology. The results of the double regression analysis showed the positive impact of human resource competence, financial literacy, and the use of information technology on the quality of financial statements.
The Influence of Gender, Financial Literacy, Financial Attitude, and Income on Investment Decisions of Students in Jember District Karsiyanto, Regita Wira Utami; Supeni, Retno Endah; Sari, Maheni Ika
Jurnal Sinar Manajemen Vol. 12 No. 2: July 2025
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v12i2.7543

Abstract

Most Indonesian people assume that investment can only be done by people with high incomes so they do not realize how important it is to have good financial management. However, there are still individuals who have high incomes but do not have investment planning for their personal finances. This study aims to determine and analyze the Influence of Gender, Financial Literacy, Financial Attitudes, and Income on Investment Decisions in Students in Jember Regency. This type of research uses a quantitative method with a sample size of 145 respondents and uses a Non-probability sampling technique with a Purposive sampling technique, using a data collection technique in the form of a questionnaire to respondents. The data analysis technique for this study uses instrument testing, classical assumptions, multiple linear regression, hypothesis testing and the coefficient of determination R2. The results of the analysis obtained show that Gender, Financial Literacy, Financial Attitudes, and Income have a positive and significant effect on Investment Decisions in Students in Jember Regency, the results of the R2 determination coefficient test are the level of contribution of influence of 63% and 37% variables outside the study.