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All Journal Excellent Adi Widya : Jurnal Pengabdian Masyarakat EkBis: Jurnal Ekonomi dan Bisnis Jurnal Riset Entrepreneurship Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Balance : Jurnal Akuntansi dan Manajemen Prosiding University Research Colloquium JURNAL AKUNTANSI DAN BISNIS Jurnal Indonesia Sosial Sains Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi, Akutansi dan Manajemen Nusantara
Aris Eddy Sarwono
Universitas Slamet Riyadi
Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Physics Social Sciences Other

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ANALISIS RASIO KEUANGAN APBD UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH PROVINSI JAWA BARAT TAHUN ANGARAN 2020-2024 Naning Setiani; Aris Eddy Sarwono
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.957

Abstract

This study aims to analyze the financial performance of the West Java Provincial Government using financial ratio analysis based on the Regional Budget (APBD) for the fiscal years 2020–2024. The research employs a descriptive quantitative method using secondary data from the Budget Realization Report. The analysis includes five financial ratios: fiscal independence, degree of fiscal decentralization, PAD effectiveness, expenditure harmony, and the share and growth of locally generated revenue (PAD). The results show that West Java’s financial performance is categorized as moderately good, with an increasing level of fiscal independence, although PAD effectiveness remains suboptimal. The fiscal capacity mapping places the province in quadrant II, indicating high PAD growth but a contribution level that still requires improvement. These findings reflect strong fiscal potential that needs more focused management strategies.
PENGARUH MEDIA SOSIAL TERHADAP PERILAKU KONSUMTIF MAHASISWA DALAM PENGELOLAAN KEUANGAN PRIBADI Samuel Bagus Kristiawan; Aris Eddy Sarwono
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.959

Abstract

Abstract. This study examines the influence of social media on student consumer behavior in managing personal finances. It aims to identify the role of advertising exposure, influencers, and social interaction in shaping consumption decisions. Using a quantitative survey approach with 100 students in Surakarta, the findings suggest that social media significantly affects spending behavior and financial management.
Pengaruh Penggunaan QRIS dan Perilaku Konsumtif terhadap Akuntabilitas Pengelolaan Keuangan Pribadi Mahasiswa Akuntansi Elli Ayu Rutmayasari; Aris Eddy Sarwono; Sinta Putriana
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 2 (2026): Agustus 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i2.1883

Abstract

Penelitian ini bertujuan menganalisis pengaruh penggunaan Quick Response Code Indonesian Standard (QRIS) dan perilaku konsumtif terhadap akuntabilitas pengelolaan keuangan pribadi (financial management accountability) mahasiswa akuntansi di Solo Raya. Kesenjangan penelitian terletak pada dominannya studi QRIS yang menelaah adopsi, kemudahan, manfaat, keamanan, efisiensi transaksi, atau perilaku konsumtif, sementara hubungan penggunaan QRIS dan perilaku konsumtif dengan konstruk akuntabilitas pengelolaan keuangan pribadi pada mahasiswa akuntansi masih terbatas. Kebaruan penelitian terletak pada pengujian akuntabilitas pengelolaan keuangan pribadi sebagai variabel dependen yang dipengaruhi oleh penggunaan QRIS dan perilaku konsumtif pada mahasiswa akuntansi, yang masih jarang diteliti. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner daring terhadap 74 mahasiswa akuntansi pengguna QRIS yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS. Hasil penelitian menunjukkan bahwa penggunaan QRIS berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan pribadi (B=0,753; SE=0,100; β=0,669; t=7,507; p<0,001), sedangkan perilaku konsumtif tidak berpengaruh signifikan (B=0,057; SE=0,075; β=0,068; t=0,762; p=0,448). Model menjelaskan 47,7% variasi financial management accountability (R²=0,477). Temuan ini menunjukkan bahwa QRIS dalam konteks sampel penelitian lebih konsisten dengan mekanisme keterlacakan riwayat transaksi daripada dugaan bahwa pembayaran nontunai secara otomatis menurunkan pengendalian pengeluaran.   This study aims to analyze the influence of Quick Response Code Indonesian Standard (QRIS) usage and consumptive behavior on the personal financial management accountability of accounting students in the Solo Raya region. The research gap lies in the fact that most QRIS studies focus on adoption, ease of use, benefits, security, transaction efficiency, or consumptive behavior, whereas research linking QRIS usage and consumptive behavior to the construct of personal financial management accountability among accounting students remains limited. The study’s novelty lies in examining personal financial management accountability as a dependent variable influenced by QRIS usage and consumptive behavior among accounting students—an area that has rarely been investigated. A quantitative approach using a survey method was employed. Data were collected via online questionnaires from 74 accounting students who use QRIS, selected through purposive sampling. Data analysis was conducted using multiple linear regression with SPSS. The results indicate that QRIS usage has a positive and significant effect on personal financial management accountability (B=0.753; SE=0.100; β=0.669; t=7.507; p<0.001), whereas consumptive behavior does not have a significant effect (B=0.057; SE=0.075; β=0.068; t=0.762; p=0.448). The model explains 47.7% of the variation in personal financial management accountability (R²=0.477). These findings suggest that, within the context of the study sample, QRIS aligns more closely with the mechanism of transaction history traceability than with the assumption that cashless payments automatically diminish expenditure control.  
Co-Authors Anggin Gustia Rahma Dhani Ardian Nur Romadhan asih handayani Avisema Sigit Saputro Bambang Widarno Bastyar Arifin Dewi Saptantinah Puji Astuti Elizabeth Natalia Christien Wijaya Elli Ayu Rutmayasari Fadjar Harimurti Irkham Azidan Ajinawa Marjam Desma Rahadhini Naning Setiani Naufi Rosty Tsabita Nazriela Raya Ardani Nur Endah Fajar Hidayah Oktiasya Dwi Trisnanda Retno Setyowati Rispantyo Samuel Bagus Kristiawan Sinta Putriana Theressa Graciana Christy Tria Nur Aysah Aysah Yannie Asrie Widanti