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ENHANCING FINANCIAL BEHAVIOR OF GENERATION Z: THE ROLE OF FINANCIAL LITERACY AND MANAGEMENT IN MEDAN CITY Adi Harianto; Deva Djohan; Atika Rahmi; Yogi Rahman Feriza Ginting; Fachrun Nissa
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.772

Abstract

This study aims to analyze the impact of financial literacy and financial management on the financial behavior of Generation Z in Medan City. Financial literacy is expected to enhance individuals' understanding of better financial management, which in turn can influence their financial behavior. This study uses a quantitative approach with a survey method. Data collection was done through questionnaires distributed to 200 respondents who are Generation Z in Medan City. Data analysis techniques used include multiple linear regression to test the relationships between variables. The results indicate that both financial literacy and financial management have a positive and significant impact on the financial behavior of Generation Z. These findings suggest that improving financial literacy and sound financial management can enhance responsible financial behavior among Generation Z. This study provides important implications, both in the development of theories related to financial literacy and financial behavior, and in the practical management of personal finances for young generations.
Financial Management and Accounting Training for the Tourism Industry for Students at Taruna Bangsa Sawit Seberang Private High School Deva Djohan; Ika Puspa Satriany; Robin; Thamrin; Duffin; Devia Febrina; Randy Brilliant Chandra; Emma Novirsari; Amin Hou; Iventura Fitra Uli Tamba
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.v7i2.8500

Abstract

This Community Service Program (PKM) aims to enhance the financial management and accounting skills of students at SMA Taruna Bangsa Sawit Seberang, specifically tailored for the tourism industry. The training focuses on key financial principles such as budgeting, financial reporting, cost management, and accounting practices within the tourism sector. By incorporating practical exercises, case studies, and simulations, students will gain hands-on experience in managing financial operations for tourism businesses. The program’s goal is to equip students with the necessary skills to manage finances effectively, thereby improving their job readiness in the growing tourism sector. The expected outcomes include increased financial literacy, better preparedness for careers in tourism, and a deeper understanding of how accounting plays a vital role in the industry’s success.
Fintech, Digital Branding, and Customer Engagement to Enhance Gayo Arabica Coffee SMEs' Performance Deva Djohan; Indra Budiman; Nasib; Mhd Restu Razaq; Mahammad Fathoni
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3540

Abstract

This study aims to analyze the influence of financial technology (fintech) and digital branding on the financial performance of Gayo Arabica coffee MSMEs in Central Aceh Regency, with customer engagement as a mediating variable. A quantitative approach was employed, with data collected through questionnaires distributed to 78 MSME actors actively utilizing digital technology in their business operations. Purposive sampling was applied, and data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The findings indicate that both fintech and digital branding have a significant effect on customer engagement and financial performance. Furthermore, customer engagement is proven to be a significant mediating variable in the relationship between fintech and financial performance, as well as between digital branding and financial performance. These results highlight the importance of integrating financial technology and digital branding strategies with customer engagement to optimize business outcomes. This study contributes theoretically to digital entrepreneurship literature and offers practical insights for MSMEs, platform developers, and policymakers particularly regarding financial literacy improvement and brand strengthening. The study is geographically limited, and future research is recommended to conduct comparative studies across sectors and regions.
The Comparison of Financial Perfomance Between PT. Unitex TBK and PT. Sunson Textile Manufacturer TBK by Using Financial Ratio Analysis: Perbandingan Kinerja Keuangan Antara PT. Unitex TBK dan PT. Sunson Produsen Tekstil TBK dengan Menggunakan Analisis Rasio Keuangan Stefvy; Deva Djohan; Robin; Ester; Duffin
Jurnal Kolaboratif Sains Vol. 7 No. 2: FEBRUARI 2024 - Jurnal Kolaboratif Sains (JKS)
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.264 KB) | DOI: 10.56338/jks.v2i1.737

Abstract

The writer’s purpose of making this research is to compare PT. Unitex Tbk and PT. Sunson Textile Manufacturer Tbk of which company performs better during the tight competition of textile industries since the ASEAN-China Free Trade Agreement is signed in 2010. The object of this research is PT. Unitex Tbk and PT. Sunson Textile Manufacturer Tbk which are focusing on producing textile products such as yarn, fabric and other textile products. The objective of this research is to see the role of financial ratio analysis of both companies. The writer collects the data by using internet.After analyzing the data of both companies, the writer found out that both companies had a low perfomance during year 2018-2022. But, by comparing at this financial condition and performance on both companies, therefore, the writer can conclude that PT. Sunson Textile Manufacturer Tbk has a better financial performance.
Innovation Capability In The New Normal Era Albert Albert; Endang Sulistya Rini; Manda Dwipayani Bhastary; Deva Djohan; Hengky Kosasih
Jurnal Ilmiah Ilmu Administrasi Publik Vol 14, No 2 (2024)
Publisher : Program Pascasarjana Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jiap.v14i2.69900

Abstract

The purpose of this study is to build a model of innovation capability, co-creation, and value based selling on the marketing performance of dodol entrepreneurs in North Sumatra. This study uses an explanatory research type with a quantitative approach. Questionnaires were given to the Dodol UKM craftsmen in North Sumatra as many as 60 respondents with a sample technique using a purposive sample based on predetermined criteria. Analysis of the data using descriptive statistics and hypothesis testing using path analysis smartpls. Based on the test, it is explained that the overall hypothesis in the study has a positive and significant effect. First, the Co Creation variable has a positive and significant effect on the innovation capability variable and the marketing performance variable. Furthermore, the Value-based selling variable also affects the innovation capability variable and the marketing performance variable. The innovation capability variable also has a positive and significant effect on marketing performance.
GREEN ACCOUNTING AND GREEN BUSINESS PROCESS MANAGEMENT FOR SUSTAINABLE PERFORMANCE: EVIDENCE FROM COFFEE AGRIBUSINESS INDONESIA Deva Djohan; Duffin; Ribka Sari Butar-Butar; Nasib; M. Chandra Wibowo
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i4.888

Abstract

Sustainable development has become an essential issue for small and medium enterprises (SMEs) centered on agribusiness, such as coffee farming operations, because business performance is no longer simply measured by the economic consequences but also by the environmental and social responsibilities. This study analyzes the effect of green accounting and Green Business Process Management (Green BPM) on sustainable performance through financial performance in coffee producers in Sidikalang, Dairi Regency, North Sumatra. The research was quantitative, causal, and associative. The population were coffee farmers in Sidikalang, with a sample of 294 respondents taken by utilizing the Slovin formula with a 5% margin of error. The data were acquired via questionnaires and analyzed using Structural Equation Modelling-Partial Least Squares (SEM-PLS) using a five-point Likert scale. Results reveal that green accounting has a considerable and positive impact on sustainable performance and financial success. Green BPM also has a beneficial and significant influence on sustainability and financial performance. Moreover, financial performance has a favorable and considerable impact on sustainable performance. The mediation test reveals that financial performance mediates the effect of green accounting and Green BPM on sustainable performance. The results suggest that the sustainability of Sidikalang coffee farming is enhanced when farmers are able to monitor environmental costs, develop green business procedures, and transfer these practices into improved financial outcomes. The study has practical implications for coffee producers, farmer organizations, and local stakeholders to enhance the tracking of environmental costs, resource efficiency, waste management, and financial management to support the long-term sustainability of Sidikalang coffee.
DETERMINANTS OF ENERGY-SAVING BEHAVIOR AMONG LECTURERS: THE ROLES OF SOCIAL NORMS, HABITS, AND ENVIRONMENTAL AWARENESS IN STMIK CAMPUSES Feriani Astuti Tarigan; Hendri; Deva Djohan; Nasib; Kabiru Sa'ad Sa'id
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i4.892

Abstract

This study examines the influence of social norms, habit, and environmental awareness on energy saving behavior among lecturers in three accredited Informatics and Computer Management Colleges in Medan, with a total population of 83 lecturers. Using a census technique, the entire population was sampled. Data were collected through a standardized questionnaire and analyzed using multiple linear regression. The results reveal that social norms have a significant positive effect on energy-saving behavior, indicating that the energy-saving behavior of lecturers is influenced by social norms and pressures within the academic environment. Habit has the most dominant positive influence, suggesting that everyday habits play a crucial role in forming energy-saving behavior. Environmental awareness also has a substantial positive effect, confirming that the higher the environmental awareness, the greater the tendency of lecturers to save energy. Simultaneously, these three variables explain a considerable proportion of the variance in energy saving behavior, demonstrating that energy conservation is driven by the integration of social influence, behavior automatization, and environmental cognition. This study contributes theoretically to the development of environmental behavior literature in higher education and practically to the reinforcement of green campus policies. The findings suggest that institutional leaders should establish pro-environmental social norms, create energy-efficient standard operating procedures, implement real-time feedback systems, and organize regular environmental awareness programs to enhance lecturers' motivation toward sustainable behavior. The study highlights that higher education sustainability is driven not only by institutional rules but also by the active behavioral participation of academic staff in the workplace.