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All Journal JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Jurnal Strategi Akuntansi Riset Akuntansi dan Keuangan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi GEMA EKONOMI Inovasi: Jurnal Ilmiah Ilmu Manajemen JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) ENTITA: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) Jurnal Riset Akuntansi Kontemporer EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Nusantara Science and Technology Proceedings Bima Journal : Business, Management and Accounting Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Management Science and Information Technology (IJMSIT) Journal Of World Science Golden Ratio of Auditing Research East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Economics and Business Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Journal of Economics and Tourism Balance: Jurnal Ekonomi
Sri Trisnaningsih
UPN "VETERAN" JAWA TIMUR
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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The Effect of Balancing Funds and Capital Expenditure on The Financial Performance of City Governments in East Java Ramadina, Revina; Trisnaningsih, Sri
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.335

Abstract

This study aims to examine the effect of balancing funds and capital expenditure on financial performance. A quantitative approach with an associative research design was employed. The population consists of city governments in East Java Province, with a sample of seven cities selected using purposive sampling, resulting in 21 observations during the 2022–2024 period. Data were collected through documentation and analyzed using the SEM-PLS method. The results show that both balancing funds and capital expenditure do not have a significant effect on financial performance. In terms of direction, balancing funds have a negative relationship, while capital expenditure has a positive relationship, although both are statistically insignificant. The coefficient of determination (R² = 0.182) indicates that these variables explain only 18.2% of financial performance, while the remaining 81.8% is influenced by other factors outside the model.
The Role of Financial Literacy, Fomo, and Financial Technology in Invesment Decisions Among Generation Z Students Sari, Adelia Puspita; Trisnaningsih, Sri
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.336

Abstract

This study seeks to examine the role of investment decisions among Generation Z students by analyzing the roles of financial literacy, Fear of Missing Out (FOMO), and financial technology. A quantitative approach was employed using primary data collected through questionnaires distributed to Generation Z students. The sample consisted of 89 respondents selected through a random sampling technique. Data analysis was conducted using Partial Least Squares (PLS) with the support of SmartPLS software, including the evaluation of the measurement model, structural model, and hypothesis testing through bootstrapping. The findings reveal that financial literacy, FOMO, and financial technology have positive and significant effects on investment decisions. These results indicate that cognitive factors, such as financial literacy, along with behavioral and technological factors, including FOMO and fintech, play significant roles in shaping investment behavior. This study contributes to the existing literature by providing empirical insights into investment decision-making among Generation Z in the context of financial literacy, psychological influences, and technology adoption.
Faktor-Faktor Yang Mempengaruhi Kecenderungan Fraud Akuntansi di Pemerintahan Desa Anwar, Muhammad Syaiful; Trisnaningsih, Sri
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 4 (2026): May 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i4.9683

Abstract

Accounting fraud is a serious problem that has occurred in both the business and public sectors from the past to the present. Accounting fraud is closely related to fraudulent practices. Since 2015, the central governmnet has allocated funds intended for villages and distributed them to all villages as an effort to improve community welfare and reduce poverty levels. However, in its implementation, there are still varios cases of misappropriation of village funds committed by village officials. Based on this condition, this study aims to examine and determine whether there is an effect of internal control effectivennes, organizational ethical culture, and individual morality on the tendency of accounting fraud. This study uses a quantitative approach with a sampling technique in the form of a census or total sampling method. Primary data were used in this study, obtained through the distribution of online questionnaires. The number of respondents in this study was 48 people, consisting of village heads, village secretaries, and heads of financial affairs of village governments in Wringinanom District, Gresik Regency. The data analysis technique used was multiple linear regression analysis. The partial result show that the internal control effectivennes variable has a significance value of 0,000 < 0,05 and a regression coefficient of -0,517, the organizational ethical culture variable has a significance value of 0,000 < 0,05 and a regression coefficient of -0,634, and the individual morality variable has a significance value of 0,000 < 0,05 and a regression coefficient of -0,770, this means that all independent variables in this study have a negative effect on the tendency of accounting fraud. Simultaneously, the significance value obtained is 0,000 < 0,05, indicating that internal control effectiveness, organizational ethical culture, and individual morality simultaneously have an effect on the endency of accounting fraud.
Pengaruh Financial Distress, Financial Literacy, dan Lifestyle Terhadap Keputusan Penggunaan Paylater Pada Mahasiswa Akuntansi Sabrina, Nadia Putri; Trisnaningsih, Sri
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 4 (2026): May 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i4.9684

Abstract

The development of fintech has led to many developments in payment services, including Paylater, which has gained popularity among the masses, particularly among generation Z. The objective of this study is to investigate the factors that affect the use of Paylater, which include Financial Distress, Financial Literacy, and Lifestyle in college students. The selection of college students was done because they belong to the young generation that utilizes many financial services through technology, and at the same time is subject to pressure from both the economy and consumption practices owing to technological advancements and future trends. In this study, the methodology used was SEM-PLS analysis method through the use of SmartPLS software version 4.0. This study gathered data by administering an online survey using Google Forms among 91 students from the Accounting Study Program in the 2022–2023 intake from UPN “Veteran” East Java. Based on the findings, this study concludes that Financial Distress, Financial Literacy, and Lifestyle have a significant positive effect on the intention to adopt Paylater among Accounting Students in the 2022–2023 intake from UPN “Veteran” East Java with the financial distress variable having a significance value of 0.042 <0.05 with a coefficient value of 0.180, the financial literacy variable having a significance value of 0.000 <0.05 with a coefficient value of 0.501, and the lifestyle variable having a significance value of 0.037 <0.05 with a coefficient value of 0.197.
Pengaruh Literasi Keuangan dan Inklusi Keuangan Terhadap Keberlangsungan Usaha Mikro, Kecil, dan Menengah Pada Masa Resesi Ekonomi Perwirianto, Haki Why; Trisnaningsih, Sri
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.249

Abstract

Resesi ekonomi akibat pandemi Covid-19 memberikan pengaruh signifikan terhadap keberlangsungan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Dan di keadaan tersebut, literasi keuangan dan inklusi keuangan merupakan faktor penting yang dapat mendukung keberlangsungan usaha. Penelitian ini difokuskan untuk mengkaji pengaruh literasi keuangan dan inklusi keuangan terhadap keberlangsungan UMKM pada masa resesi ekonomi. Penelitian menggunakan pendekatan kuantitatif. Data primer diperoleh melalui penyebaran kuesioner kepada 109 pelaku UMKM di Kecamatan Tenggilis Mejoyo, Kota Surabaya, dipilih menggunakan teknik purposive sampling. Data penelitian dianalisis memakai metode regresi linier berganda yang diolah melalui program SPSS. Temuan penelitian memperlihatkan bahwa secara parsial literasi keuangan mampu memberikan pengaruh positif dan signifikan terhadap keberlangsungan UMKM, sementara inklusi keuangan tidak menunjukkan pengaruh signifikan terhadap keberlangsungan UMKM. Namun, secara simultan literasi keuangan dan inklusi keuangan berpengaruh signifikan terhadap keberlangsungan UMKM. Nilai koefisien determinasi sebesar 31,1% menunjukkan bahwa variabel literasi keuangan dan inklusi keuangan mampu menjelaskan keberlangsungan UMKM sebesar 31,1%, sementara sisanya dipengaruhi oleh variabel lain di luar penelitian. Penelitian ini menunjukkan bahwa kemampuan pengelolaan keuangan menjadi faktor penting dalam menjaga keberlangsungan UMKM pada kondisi resesi ekonomi.
Co-Authors Agusta, Tony Amalia Ramadhani, Mesra Amelia, Risca Della Anggiria, Kristanti Srika Anggraini, April Dwi Anthony, Debora Rachelina Putri Anwar, Muhammad Syaiful Aprilisanda, Invony Dwi Ardilla, Alfin Arini, Wirna Sofi Atanti, Della Audina, Herlinda Nia Aulia, Gabrena Septi Azahra, Jasmine Afianda Barreto, Angelica Lena Graça Budiarti, Rindu Reza Condro Widodo, S.E., M.S.A dan Deddy Dwi Haryadi Dian Puspitasari Donito, Vanne Erna Sulistyowati Failasuf Herman Hendra Ferdiyanto, Jaya Fitri Damayanti Hadi Prayitno, Hadi Hanni Fadhillah Haqi, Cinta Anasilla Wulan Hero Priono, Hero Hidayat, Rovino Achmad Hidayatulloh, Ilham Rachmat Idkhiyah, Nurul Jauharul Makhnun, Intan Mayasari, Eka Miftahul Jannah Mita, Vina Yulia Murdoko, Berta Dwi Mustofa, Alifiah Wulansari Ningrum, Lutfi Silfia Permata, Rika Wahyu Pertiwi Ananda Putri, Devi Pertiwi, Devi Perwirianto, Haki Why Pitaloka, Raci Pratama, Riyan Yoga Priskanodi, Jionike Putra, Klanisto Raka Ramadhani Putri, Habsiah Ramadhani, Rafli Ramadina, Revina Rohmah, Mufidatur Sabrina, Nadia Putri Sakti, Mardha Oetasila Sari, Adelia Puspita Septa Dinda Alfia, Famia Sulaiman, Nur Islamiati Syafhira, Reza Taufiqurrahman, Dimas Vicky Vendy Wardani, Sabrina Kusuma Wari, Mega Ardianis Widya Wulansari Mustofa, Alifiah