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Pengaruh Struktur Aktiva, Profitabilitas, Ukuran Perusahaan dan Pertumbuhan terhadap Struktur Modal pada perusahaan Sektor Aneka Industri di Bursa Efek Indonesia periode 2019-2023 Irdawati Irdawati; Masyaili Masyaili
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2077

Struktur modal menjadi penting bagi perusahaan karena baik buruknya struktur modal akan berdampak langsung terhadap posisi finansial perusahaan, beberapa faktor yang mempengaruhi struktur modal diantaranya adalah struktur aktiva, profitabilitas, ukuran perusahaan dan tingkat pertumbuhan. Tujuan penelitian ini adalah untuk mengetahui pengaruh struktur aktiva, profitabilitas, ukuran perusahaan dan pertumbuhan terhadap struktur modal pada perusahaan Sektor Aneka Industri di Bursa Efek Indonesia periode 2019-2023. Data sekunder diambil dari website Bursa Efek Indonesia. Penentuan Sampel menggunakan teknik purposive sampling, dengan total sampel adalah 20 perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019-2023. Model yang digunakan adalah data panel dengan pendekatan Fixed Effect Model. Data dianalisis dengan bantuan software Eviews. Hasil penelitian menunjukkan Struktur aktiva, profitabilitas, dan pertumbuhan berpengaruh terhadap struktur modal, Selain itu Ukuran Perusahaan tidak berpengaruh terhadap Struktur Modal.

Pengaruh Struktur Modal Terhadap Kinerja Keuangan Perusahaan Publik di Bursa Efek Indonesia Irdawati Irdawati; Muhammad Azizi; Srifatmawati Ahmad; Heidi Siddiqa; Rihfenti Ernayani
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3594

Struktur modal merupakan salah satu aspek penting dalam menentukan kesehatan keuangan dan daya saing perusahaan publik. Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) menghadapi tantangan dalam menyeimbangkan proporsi utang dan ekuitas untuk mencapai kinerja keuangan yang optimal. Tinjauan literatur 2020–2025 menunjukkan bahwa struktur modal berpengaruh langsung terhadap profitabilitas, nilai perusahaan, dan risiko keuangan. Peningkatan leverage dapat memberikan manfaat berupa penghematan pajak dan peningkatan return on equity, namun di sisi lain menimbulkan risiko kebangkrutan apabila tidak dikelola dengan hati-hati. Penelitian juga mengindikasikan bahwa faktor eksternal, seperti kondisi makroekonomi, serta faktor internal, seperti ukuran perusahaan dan kualitas manajemen, turut memoderasi hubungan antara struktur modal dan kinerja keuangan. Dengan demikian, strategi pengelolaan struktur modal yang tepat dapat menjadi determinan utama dalam menjaga keberlanjutan bisnis sekaligus meningkatkan daya tarik perusahaan di mata investor di era persaingan global.

Pengaruh Kompetensi, Etika Dan Kedisiplinan Pegawai Terhadap Kualitas Pelayanan Publik Pada Kantor Lurah Jatisampurna Kecamatan Jatisampurna Kota Bekasi (Sarana Dan Prasarana Sebagai Variabel Moderasi) Rifky Fajriandi Muharam; Deni Anggreani Sutomo; Andi Gazly Satrya Amal; Irdawati Irdawati
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4603

Pelayanan publik merupakan pelayanan dasar dalam penyelenggaraan pemerintahan desa. Pelayanan publik merupakan hal penting dalam penilaian kerja pemerintah desa, baik tingkat pusat atau daerah. Pada penelitian ini memiliki beberapa rumusan permasalahan diantaranya apakah Kompetensi, Etika dan Kedisiplinan dan secara simultan ketiga variabel terhadap Pegawai Berpengaruh Terhadap Kualitas Pelayanan Publik Pada Kantor Lurah Jatisampurna dan pada Kompetensi, Etika dan Kedisiplinan dan Berpengaruh Terhadap Kualitas Pelayanan Publik diperkuat/diperlemah dengan adanya sarana dan prasarana (MODERASI). Kemudian terdapat tujuan untu mengetahui Kompetensi, Etika dan Kedisiplinan dan secara simultan ketiga variabel terhadap Pegawai Berpengaruh Terhadap Kualitas Pelayanan Publik Pada Kantor Lurah Jatisampurna dan pada Kompetensi, Etika dan Kedisiplinan dan Berpengaruh Terhadap Kualitas Pelayanan Publik diperkuat/diperlemah dengan adanya sarana dan prasarana (MODERASI). Metode penelitian ini yaitu kuantitatif dengan SEM-PLS untuk mengukur hubungan antar variabel dengan moderasi. Peneliti menggunakan sampel 90 yang didapati dari populasi masyarakat yang telah mengurus surat kependudukan sebanyak 922 dari bulan Januari, Febuari dan Maret 2025. Pendekatan dalam penelitian ini dalam penelitian ini yaitu kuantitatif dengan pengumpulan metode dengan kuesioner dan pengolahan data dengan Uji Rumus Slovin dengan error margin 10%. dan penujian Instrumen Penelitian diantaranya Model Pengukuran (Outer Model), Model Struktural (Inner Model), Uji Hipotesis dan Analisis jalur Path. Berdasarkan hasil yang didapati dalam penelitan Pengaruh Kompetensi, Etika Dan Kedisiplinan Pegawai Terhadap Kualitas Pelayanan Publik Pada Kantor Lurah Jatisampurna Kecamatan Jatisampurna Kota Bekasi ( Sarana dan Prasarana Sebagai Variabel Moderasi ) hanya variabel Kedisiplinan yang memiliki hasil menunjukan bahwa hanya pada variabel kedisiplinan (X3) dengan hasil hasil koefisien Standard deviation (STDEV) diperoleh nilai 0.180 dan P Value 0.000 < 0.05 maka dapat disimpulkan ada pengaruh atau disebut signifikan terhadap kualitas pelayanan publik dimana yang berarti bahwa kedisiplinan pegawai pada kantor lurah jatisampurna lebih efektif pada kualitas pelayanan publik.

Behavioral Finance Factors Influencing Investment Decisions Among Generation Z Investors Irdawati Irdawati; Rihfenti Ernayani; Sarni Handayani Puspita Sari; Klemens Mere
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): 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.v7i4.10910

The rapid growth of digital financial technology has significantly increased the participation of young investors, particularly Generation Z, in financial markets. However, investment decisions made by this generation are often influenced not only by rational financial analysis but also by psychological and behavioral factors. This study aims to examine behavioral finance factors that influence investment decisions among Generation Z investors. The study focuses on key behavioral aspects such as overconfidence bias, herding behavior, loss aversion, risk perception, and financial literacy, which are widely recognized as important determinants of individual investment behavior. This research employs a systematic literature review method to analyze relevant academic studies related to behavioral finance and investment decision-making. Data were collected from scholarly databases such as Google Scholar, Scopus, Web of Science, and ScienceDirect. The selected literature was analyzed to identify key themes, theoretical frameworks, and empirical findings regarding behavioral biases affecting investment decisions. The findings indicate that behavioral factors significantly influence the investment decisions of Generation Z investors. Overconfidence and herding behavior often lead investors to rely on personal judgment or market trends rather than objective analysis. In addition, loss aversion and risk perception affect how investors respond to potential gains and losses. Financial literacy is also found to play a crucial role in helping investors make more rational and informed investment decisions.

PENINGKATAN LITERASI KEUANGAN DIGITAL BAGI UMKM DALAM MENGHADAPI EKONOMI BERBASIS TEKNOLOGI Irdawati Irdawati; Billy Dewantara; Claudya Nurcahaya; Rihfenti Ernayani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 No 3 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i3.48383

Transformasi digital yang terjadi secara global telah memunculkan ekosistem ekonomi baru yang berbasis teknologi, seperti digital payment, e-commerce, financial technology (fintech), dan sistem keuangan berbasis aplikasi. Program pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan pelatihan praktis mengenai literasi keuangan digital kepada para pelaku UMKM, khususnya dalam hal penggunaan aplikasi keuangan, transaksi digital, keamanan data finansial, serta manajemen keuangan berbasis teknologi. Penelitian pengabdian kepada masyarakat ini menggunakan metode kajian pustaka (literature review) sebagai pendekatan utama untuk mengkaji berbagai teori, konsep, dan temuan sebelumnya yang relevan dengan topik peningkatan literasi keuangan digital bagi UMKM. Kegiatan pengabdian kepada masyarakat ini telah berhasil memberikan pemahaman dasar dan keterampilan praktis kepada pelaku UMKM terkait pentingnya literasi keuangan digital dalam menghadapi tantangan dan peluang ekonomi berbasis teknologi.

THE IMPACT OF FINANCIAL TECHNOLOGY ADOPTION ON FINANCIAL MANAGEMENT EFFICIENCY IN SMALL AND MEDIUM ENTERPRISES Muhammad Azizi; Irdawati Irdawati; Andi Primafira Bumandava Eka; Mutmainah Mutmainah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/0whwwf33

This study aims to analyze the impact of Financial Technology (FinTech) adoption on financial management efficiency in Small and Medium Enterprises (SMEs). The rapid development of digital technology has transformed various aspects of business financial management, including payment systems, accounting processes, cash flow management, and access to financing. This research employs a literature review approach by examining relevant scholarly articles, books, reports from international organizations, and academic publications related to FinTech adoption and SME financial management. The collected data were analyzed using thematic analysis to identify major themes, patterns, and relationships between FinTech utilization and financial management efficiency. The findings indicate that FinTech adoption positively influences SME financial management efficiency by improving transaction speed, enhancing financial reporting accuracy, facilitating access to financing, and supporting better managerial decision-making. Furthermore, digital financial technologies contribute to reducing operational costs and increasing financial transparency. Despite these benefits, several challenges remain, including limited digital literacy, cybersecurity risks, and organizational technological readiness. The study concludes that FinTech serves as a strategic tool capable of enhancing financial management efficiency while promoting business sustainability and competitiveness in the digital economy. Therefore, broader FinTech adoption is essential for strengthening SME performance and supporting long-term economic development.

Behavioral Finance Factors Influencing Investment Decisions Among Generation Z Investors Irdawati Irdawati; Rihfenti Ernayani; Sarni Handayani Puspita Sari; Klemens Mere
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): 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.v7i4.10910

The rapid growth of digital financial technology has significantly increased the participation of young investors, particularly Generation Z, in financial markets. However, investment decisions made by this generation are often influenced not only by rational financial analysis but also by psychological and behavioral factors. This study aims to examine behavioral finance factors that influence investment decisions among Generation Z investors. The study focuses on key behavioral aspects such as overconfidence bias, herding behavior, loss aversion, risk perception, and financial literacy, which are widely recognized as important determinants of individual investment behavior. This research employs a systematic literature review method to analyze relevant academic studies related to behavioral finance and investment decision-making. Data were collected from scholarly databases such as Google Scholar, Scopus, Web of Science, and ScienceDirect. The selected literature was analyzed to identify key themes, theoretical frameworks, and empirical findings regarding behavioral biases affecting investment decisions. The findings indicate that behavioral factors significantly influence the investment decisions of Generation Z investors. Overconfidence and herding behavior often lead investors to rely on personal judgment or market trends rather than objective analysis. In addition, loss aversion and risk perception affect how investors respond to potential gains and losses. Financial literacy is also found to play a crucial role in helping investors make more rational and informed investment decisions.

The Effect of Financial Literacy on Financial Management of High School Teachers Irdawati; Rakhmat; Yuli Rahmini Suci; Septy Indra Santoso
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.3791

Financial literacy is vital for teachers to manage personal finances effectively and secure long-term economic stability. This study investigates the impact of basic and advanced financial literacy on the financial management of high school teachers in Makassar City. Using a quantitative descriptive approach, 100 teachers were selected through purposive sampling, and data were collected via questionnaires. SmartPLS was employed to test validity, reliability, and hypotheses. Results indicate that both basic and advanced financial literacy significantly influence financial management. Basic literacy contributes 26.6% (p = 0.017 < 0.05), while advanced literacy shows a stronger effect of 61.6% (p = 0.000 < 0.05). Together, the two variables explain 68.1% of the variation in financial management, with 31.9% influenced by other factors. These findings highlight the dominant role of advanced financial literacy in shaping effective financial practices, while also underscoring the need to strengthen both levels to improve teachers’ decision-making, financial stability, and their role in educating students about financial matters.

Accurate 5 Accounting Computer Training to Improve the Digital Competence of Students at SMKS Bina Siswa Utama 1 West Bekasi Rumia Simanullang; Murdan Sianturi; Irdawati; Ryan Saputra Alam; Charelia Lumban Gaol; Agnes Putri Niradita; Nurfai Faisal
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v7i2.9344

The rapid advancement of digitalization in the accounting field requires vocational high school students to develop competencies in accounting software that meet the demands of the business and industrial sectors. However, students at SMKS Bina Siswa Utama 1 Bekasi Barat still have limited skills in operating Accurate 5 accounting software. This Community Service Program (PKM) aimed to enhance students’ knowledge and practical competencies in using Accurate 5 for recording financial transactions and preparing computerized financial statements. The program was implemented through lectures, instructional sessions, software demonstrations, hands-on practice, case-based learning, and performance evaluation. The training was conducted over two days using a trading company case study, UD Jepin Mandiri, and involved 31 twelfth-grade Accounting students. The results demonstrated that participants were able to create a company database, input master and transaction data, manage accounting records, and independently generate financial reports using Accurate 5. Furthermore, participants showed significant improvement in their understanding of the computerized accounting cycle and their ability to operate accounting software in accordance with industry requirements. Therefore, this community service initiative made a positive contribution to strengthening students’ digital accounting competencies and improving their readiness to enter the workforce in the era of business digitalization.

DIGITAL WALLET USAGE AND ITS INFLUENCE ON PERSONAL FINANCIAL PLANNING AMONG MILLENNIALS PA Andiena Nindya Putri; Irdawati Irdawati; Billy Dewantara; Upik Djaniar; Fitriani Fitriani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/nncfqc88

Millennials are considered the most tech-savvy generation, having grown up in an era characterized by rapid technological evolution and internet proliferation. This familiarity with digital interfaces has naturally extended into their financial behaviors, including their preferences for digital payment systems. The objective of this research is to analyze the usage of digital wallets and their influence on personal financial planning among millennials. This study adopts a systematic literature review (SLR) approach to comprehensively analyze and synthesize prior studies regarding the use of digital wallets and their influence on personal financial planning among millennials. This literature review has explored the relationship between digital wallet usage and personal financial planning among millennials, a generation characterized by high digital literacy and growing financial independence.

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