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All Journal IJIBE (International Journal of Islamic Business Ethics) International Journal of Supply Chain Management Jurnal Akuntansi dan Keuangan BERNAS: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Social Service and Research Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) J-MIND (Jurnal Manajemen Indonesia) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Malikussaleh Mengabdi Auxilium : Jurnal Pengabdian Kesehatan
Hendra Raza
Fakultas Ekonomi Dan Bisnis, Universitas Malikussaleh Lhokseumawe
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Nursing Public Health Social Sciences Transportation Veterinary Other

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THE INFLUENCE OF FINANCIAL KNOWLEDGE AND FINANCIAL ATTITUDE ON FINANCIAL MANAGEMENT BEHAVIOR WITH LOCUS OF CONTROL AS AN INTERVENING VARIABLE AT KA.CAB PT. SAMUDERA LAUTAN LUAS MEDAN Iqbaal Fauzi Pakpahan; Hendra Raza; Naz’aina; Darmawati; Ghazali Syamni; Jummaini
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1649

Abstract

The Influence of Financial Knowledge and Financial Attitude on Financial Management Behavior with Locus of Control as an Intervening Variable at Ka.Cab Pt. Ocean Wide Ocean Medan. This research is quantitative research. In this research, the population is all employees of PT. Samudera Lautan Luas, totaling 105 employees. According to Sugiyono, (2016) the saturated sample determination method or total sampling is a sample determination technique when all members of the population are used as samples. So all members of the population were used as research samples, therefore the researcher took 105 samples. With the results, Financial knowledge has a positive and insignificant effect on Financial Management Behavior, Financial Knowledge has a significant positive effect on locus of control, Financial Attitude has a positive and not significant effect on financial management behavior, Financial attitude has a significant positive effect on Locus of Control, Locus of control has a significant positive effect towards financial management behavior, Locus of control is not able to mediate financial knowledge towards financial management behavior, and Locus of control is able to mediate financial attitude towards financial management behavior.
THE INFLUENCE OF EDUCATION, REPORTING BEHAVIOR AND PERCEPTIONS OF ACCOUNTING STANDARDS ON FINANCIAL REPORTING ACCOUNTABILITY IN ISLAMIC BOARDING SCHOOLS Hendra Raza
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 3 No. 3 (2023): October (October-December)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v3i3.1223

Abstract

This research aims to determine the influence of education, reporting behavior and perceptions of accounting standards on the financial reporting accountability of Islamic boarding schools in Lhokseumawe City. The data used in this research is primary data from 76 respondents who are heads of Islamic boarding schools. The sampling technique used is random sampling technique. The method used is the multiple linear regression method. The research results show that education, reporting behavior and perceptions of accounting standards have a positive and significant effect on the financial reporting accountability of Islamic boarding schools in Lhokseumawe City.
ACCOUNTING FACTORS INFLUENCING FINANCIAL MANAGEMENT (THE EXPERIMENTAL ANALYSIS) Hendra Raza; A Hadi Arifin; Rico Nur Ilham; Mariyudi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 2 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i2.1845

Abstract

This research aims to examine accounting factors affecting financial management. It examines the various effects of financial statement transparency, financial statement accessibility, and financial accounting system on trust in financial management. This research is a quantitative study with an experimental method. A total of 60 respondents took part in the experiment. For a greater degree of usability, this research selected respondents from the government financial management environment. In the first hypothesis testing, all respondents were involved in a two-way ANOVA. In the second, third, and fourth hypotheses testing, 15 respondents were not eligible for a manipulation check and three others failed to understand their roles, leaving only 42 who were considered eligible for further analysis. The analysis was conducted by multiple linear regression using SPSS software. The results show sthat there were no differences in financial statement transparency, financial statement accessibility, and financial accounting system. It was also found that each of financial statement transparency, financial statement accessibility, and regional financial accounting system had a positive effect on trust in financial management.
Co-Authors A Hadi Arifin A Hadi Arifin Akhyar, Juni Andria Zulfa Arief, Muhammad Cut Fauziah Darmawati Devi Andriyani F, Farhani Fawati Hushuwar Batubara Fuadi Fuadi Ghazali Syamni Idayanti, Lisa Ikhyanuddin Ikhyanuddin Ikhyanuddin Ikhyanuddin, Ikhyanuddin Iqbaal Fauzi Pakpahan Jummaini Khairisma, Khairisma Kusuma, Hidayah Dwi Mariyudi Mauliza Murhaban Murhaban Murtala Mutia Rahmah N, Naz'aina Nazaina Nazaina Nazaina, Nazaina Naz’aina Naz’aina Naz’aina Naz’aina Naz’aina Nur Faliza, Nur Faliza Puteh, Anwar Rico Nur Ilham Riska Riska Sajida Khairullah Saputra, Jumadil Sofyan Sofyan Suhendri Syafira, Syarifah Yuziani, Yuziani