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All Journal AKUNTANSI DEWANTARA INVOICE : JURNAL ILMU AKUNTANSI Jurnal Teknologi dan Manajemen Industri Terapan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Hendrian
Universitas Terbuka
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Social Sciences

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Pengaruh literasi keuangan dan perilaku menabung terhadap kesiapan pensiun pada pekerja di Kota Timika Adhi Pratama; Ceacili Srimindarti; Hendrian
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.15778

Abstract

Workers need to prepare provisions in order to have readiness to undergo retirement. The retirement provisions in question include financial literacy and saving behavior, both of which can be a solution to dealing with financial needs in retirement. This study aims to determine the effect of financial literacy and saving behavior on retirement readiness. The object of this research is active workers who work and are in the Timika City area. The approach used is quantitative, the type of data used in this study is primary data which is the respondent's answer through a questionnaire distributed using google form. The number of samples in this study were 100 respondents with an age range between 20-40 years. The scale used in measuring variables is a Likert scale. Data analysis using the PLS (Partial Least Square) method processed with Smart PLS 3.0 software. The results obtained in this study indicate that financial literacy and saving behavior have a significant positive effect on retirement readiness. In this study, the proposed model can explain retirement readiness with a percentage of 54.7%, while the rest is explained by other variables outside this study
Analisis Pengaruh Arus Kas Operasi, Laba Bersih, dan Hutang Terhadap Kebijakan Dividen Dimoderasi Good Corporate Governance Hendra Saputra Frinando Marpaung; Herlin Tundjung Setijaning; Hendrian
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7283

Abstract

                Profitable companies that face cash flow problems can cause losses even though they appear profitable in the financial statements. This study aims to analyze the effect of operating cash flow, net income, debt on dividend policy, and the role of corporate governance as a moderating variable. The results of the study are expected to provide insight for management and investors in formulating effective dividend policies and supporting better investment decision making. Data Analysis Methods include Descriptive Statistical Tests, Model Tests, Classical Assumption Tests, and various tests such as normality, multicollinearity, heteroscedasticity, autocorrelation, and determination coefficient tests (Adjusted R2), and simultaneous tests (F Test). The results of this study are that operating cash flow, net income, debt have a significant effect on dividend policy. Operating cash flow, net income, debt are moderated by Good Corporate Governance on dividend policy. Operating cash flow, net income, debt have a significant effect on dividend policy. Operating cash flow, net income, debt are moderated by Good Corporate Governance on dividend policy.
Pengaruh Implementasi Bantuan Stimulan Perumahan Swadaya (BSPS) Terhadp Kesejahteraan Penerimanya di Kabupaten Tana Tidung Melati Indrawati; Hendrian; Rini Yayuk
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 5 No. 1 (2026): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v5i1.1635

Abstract

Penyediaan hunian layak merupakan determinan penting kesejahteraan masyarakat berpenghasilan rendah (MBR). Program Bantuan Stimulan Perumahan Swadaya (BSPS) diimplementasikan untuk meningkatkan kualitas rumah tidak layak huni melalui pendekatan swadaya berbasis pendampingan. Penelitian ini bertujun menganalisis implementasi BSPS di Kabupaten Tana Tidung, dampaknya terhadap kesejahteraan penerima, serta faktor penghambat pelaksanaannya. Pendekatan kualitatif digunakan melalui wawancara mendalam, observasi, dan dokumentasi, dengan analisis tematik berbantuan NVivo. Temuan menunjukkan bahwa BSPS menghasilkan dampak multidimensional: perbaikan kualitas fisik hunian, peningkatan rasa aman dan kenyamanan, penguatan martabat sosial, serta tumbuhnya kepercayaan terhadap pemerintah sebagai representasi negara. Peran Tenaga Fasilitator Lapangan (TFL) terbukti krusial dalam memastikan ketepatan implementasi, penguatan partisipasi, dan keberhasilan pembangunan berbasis swadaya. Namun demikian, efektivitas program masih dibatasi oleh keterbatasan cakupan bantuan, akurasi penargetan, kapasitas swadaya masyarakat, serta lemahnya sistem monitoring dan evaluasi. Penelitian ini berkontribusi dengan menegaskan bahwa keberhasilan BSPS tidak hanya ditentukan oleh besaran bantuan finansial, tetapi oleh kualitas tata kelola dan intensitas pendampingan partisipatif sebagai prasyarat keberlanjutan program perumahan berbasis komunitas.
Unlocking Sustainability Performance through Artificial Intelligence and Green Intellectual Capital Agustine Dwianika; Hendrian; Diana Frederica; Temy Setiawan; Hendro Lukman
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 2 (2026): September 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/165r7071

Abstract

The increasing pressure to achieve environmental sustainability has accelerated organizational adoption of Artificial Intelligence (AI) to support digital transformation, environmental governance, and sustainability-oriented innovation. However, previous studies have largely examined Artificial Intelligence and Green Intellectual Capital (GIC) independently, with most focusing on conceptual discussions, sector-specific contexts, or isolated sustainability outcomes, leaving limited empirical evidence on how these constructs interact to enhance sustainability performance, particularly in developing countries. Addressing this gap, this study proposes and empirically tests an integrated framework that examines the relationships among Artificial Intelligence, Green Intellectual Capital, and sustainability performance. A quantitative approach was employed using primary data collected through questionnaires from 120 academics, sustainability practitioners, and corporate managers involved in digital transformation and environmental governance. Purposive sampling was applied, and the data were analyzed using multiple linear regression with SPSS version 26. The results indicate that Artificial Intelligence significantly strengthens Green Intellectual Capital, while Green Intellectual Capital positively influences sustainability performance. Furthermore, the integration of Artificial Intelligence and Green Intellectual Capital significantly enhances sustainability performance, with the proposed model explaining 78.1% of the variance in sustainability performance (R² = 0.781). These findings demonstrate that Artificial Intelligence functions as a strategic enabler that strengthens environmental knowledge, green innovation, and sustainability governance through the development of Green Intellectual Capital. The study contributes to the sustainability accounting and digital transformation literature by providing integrated empirical evidence that extends current understanding of how technological capability and sustainability-oriented intellectual resources jointly drive long-term organizational sustainability and competitive advantage, particularly within the context of developing economies.
Co-Authors Adhi Pratama Agustine Dwianika Ceacili Srimindarti Diana Frederica Hendra Saputra Frinando Marpaung Hendro Lukman Herlin Tundjung Setijaning Melati Indrawati Rini Yayuk Temy Setiawan, Temy