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All Journal Proceeding of National Conference on Accounting & Finance Return : Study of Management, Economic and Bussines Eduvest - Journal of Universal Studies
Irwansyah Irwansyah
Universitas Mulawarman
Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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Jejak langkah riset literasi keuangan: pendekatan meta-analysis Irwansyah Irwansyah; Yana Ulfah; Muhammad Ikbal; Ahmad Sofwan Rabbani; Aliyaluna Yasmin; Rima Istanita
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art14

Abstract

Literasi keuangan yang baik sangat penting bagi masyarakat dan berkontribusi dalam pengambilan keputusan keuangan keluarga. Pengetahuan dan sikap terhadap keuangan yang baik akan mempengaruhi perilaku rumah tangga dalam mengelola keuangan rumah tangganya. Tujuan penelitian ini selain untuk mengetahui tingkat literasi keuangan masyarakat pada tahun 2022, juga untuk mengetahui anteseden dan konsekuensi dari literasi keuangan dengan menggunakan teknik meta-analitik. Temuan identifikasi artikel meta-analisis ini, menemukan tiga komponen hubungan, antara lain Anteseden, Konsekuensi, dan Moderasi. Hasil identifikasi meta analisis ini akhirnya menentukan delapan variabel moderasi yang terbagi menjadi dua dimensi, yaitu dimensi budaya dan dimensi ekonomi. Aspek budaya terbagi menjadi jarak kekuasaan, penghindaran ketidakpastian, perspektif jangka panjang, dan tingkat kesenangan atau preferensi individu. Sedangkan pada dimensi ekonomi terdapat beberapa variabel antara lain indeks pembangunan manusia, inflasi, harga konsumen, krisis yang ada, dan kategori lain yang mengukur literasi keuangan. Implikasi manajerial penelitian ini dapat memberikan edukasi kepada masyarakat bahwa literasi keuangan yang tinggi memberikan dampak yang cukup baik terhadap pengelolaan keuangan pribadi. Salah satu hal mendasar ketika literasi keuangan tinggi adalah adanya screening dalam keputusan pembelajaran terutama menggunakan kartu kredit, atau upaya individu untuk menghindari penawaran yang dianggap tidak perlu melalui belanja di ranah online.
The Mediating Role of Environmental Performance on Green Intellectual Capital and EMA’s Impact on Corporate Sustainability Archita Nuari Sasika; Irwansyah Irwansyah; Muhammad Ikbal
Return : Study of Management, Economic and Bussines Vol. 4 No. 6 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i6.377

Abstract

The purpose of this research is to analyze (1) The effect of green intellectual capital and environmental management accounting on environmental performance and corporate sustainability, (2) Environmental performance mediates the effect of green intellectual capital and environmental management accounting to corporate sustainability. The current research utilizes the quantitative research methods with secondary data and also content analysis from the sustainability report and annual report of the company. The target population consist of companies with high esg risk that publish Annual Reports and Sustainability Reports which listed on the Indonesia Stock Exchange in 2019-2024. Data of this research selected trough purposive sampling with panel data regression and obtained 96 observations. The result obtained in this research found that in the high esg risk companies, green intellectual capital has a significant positive impact to environmental performance and corporate sustainability. Environmental performance significantly mediates the effect of green intellectual capital on corporate sustainability. Meanwhile the environmental management accounting couldn’t shows the significant impact on environmental performance and corporate sustainability. In summary, this research supports the resource based view theory and conclude that green intellectual capital can be a good resource to achieve an excellent environmental performance, and lead the companies to corporate sustainability than environmental management accounting that needs to be integrate with other materials source to shows the same impact.
Antecedents of Human Resource Competitiveness and Employee Performance and Their Influence on Organizational Performance Among Regional Contract Workers in East Kutai Regency Mediated by Education Level, Skills, and Work Relationships Ausy Riana; Djoko Setyadi; Irwansyah Irwansyah; Ariesta Heksarini
Eduvest - Journal of Universal Studies Vol. 5 No. 11 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i11.52142

Abstract

This research was conducted in East Kutai Regency, East Kalimantan Province, aiming to examine the influence of human resource competitiveness on the welfare of regional contract workers (TK2D). It also compares which mediation variables—education level, skills, or relationships between TK2D and superiors—most dominantly affect their welfare. The study’s title reflects its practical focus on current issues. The research uses a Mixed Method approach with an explanatory sequential design, combining quantitative and qualitative methods conducted in two stages. It also incorporates exploratory and experimental research types. Stratified sampling selected 379 regional contract workers as respondents. Structural Equation Modeling (SEM) analysis was performed with WarpPLS 6.0 software. Findings show that skills and employment relations significantly influence HR competitiveness (p<0.05), while education level has an insignificant effect. Employee performance is negatively influenced by skills but positively by organizational aspects. Organizational performance is significantly affected by education level and employee performance (p<0.05). The model explains 76.1% of HR competitiveness variance, 2% of employee performance variance, and 41.7% of organizational performance variance. These results highlight the importance of prioritizing skills development and improving employment relations in regional government policies to enhance both individual welfare and organizational performance within the public sector.
Co-Authors Ahmad Sofwan Rabbani Aliyaluna Yasmin Archita Nuari Sasika Ariesta Heksarini Ausy Riana Djoko Setyadi Muhammad Ikbal Rima Istanita Yana Ulfah