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Student Financial Management Behavior: Factors Potential Santus, Antonius; Erawati, Teguh
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 4 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i4.6043

Abstract

Financial behavior is an individual's ability to manage (planning, budgeting, checking, managing, controlling, disbursing, and storing) daily finances is one of the most talked about. This research focuses on "Student Financial Management Behavior: This study aims to determine the effect of lifestyle variables and self-awareness on student financial management behavior at Sarjanawiyata Tamansiswa University in Yogyakarta. This research is quantitative and conducted using survey method.  Primary data in this study were obtained through Google Forms and 100 respondents with convenience sampling technique. The technique used to test the proposed model is multiple linear regression analysis and processed using SPSS 25. The results show the direct influence of lifestyle and self-awareness on the financial management behavior of students at sarjanawiyata tamansiswa university. The lifestyle of students is very varied so that financial management behavior also varies depending on their perception of control over financial decisions while low self-awareness requires special attention from parents to improve student financial management.
Minat Berwirausaha Mahasiswa : Pemahaman Kemajuan Teknologi E-Commerce Dan Pemahaman Marketplace Erawati, Teguh; Cahyaningsih, Fitri
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 1 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i1.26027

Abstract

The influence of the industrial revolution 4.0 on the economy can be seen from the convenience offered by technological systems in the fields of trade and services. Nowadays, people can make transactions anytime and anywhere via the internet and electronically which results in increased efficiency and productivity as the background for carrying out this research. This research was carried out to find out how much influence understanding advances in e-commerce technology and understanding the marketplace has on students' interest in entrepreneurship in the Accounting Study Program at Bachelorwiyata Tamansiswa University. The method used is a quantitative method and convenience sampling technique. The sample used was 140 respondents, namely students of the Accounting Study Program at Bachelorwiyata Tamansiswa University. Data were collected using a questionnaire using a Likert scale, then processed and analyzed using SPSS version 25. The analysis techniques used were descriptive analysis, classical assumption tests, partial (t), simultaneous (F), and coefficient of determination (R2). The test results prove that there is a significant influence between understanding advances in e-commerce technology and understanding the marketplace on students' entrepreneurial interest. Students of the Accounting Study Program at Bachelorwiyata Tamansiswa University should not compete to find work after graduating from college, but can become entrepreneurs to open up employment opportunities and reduce the number of unemployed in Indonesia
Analisis Profitabilitas dan Likuiditas pada PT Pertamina Geothermal Energy Tbk. Erawati, Teguh; Listyawati, Reni; Adelvia , Adelvia; Vika Maharani, Erliana; Bule, Ratnawati; Novantri Wae, Florentina
EKONOMI DAN BISNIS DIGITAL Vol 3 No 3 (2024): JURNAL EKONOMI DAN BISNIS DIGITAL
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ekobil.v3i3.228

Abstract

This research aims to analyze the level of profitability and liquidity of PT Pertamina Geothermal Energy Tbk. as one of the geothermal energy companies listed on the Indonesia Stock Exchange in the 2021-2023 period. The research uses a quantitative descriptive approach by utilizing secondary data in the form of company financial reports. The financial ratios analyzed include Current Ratio, Quick Ratio, Cash Ratio, Net Profit Margin (NPM), Return On Equity (ROE), and Return On Assets (ROA). The results of the analysis show an increase in the company's financial performance, especially in 2023, where the Current Ratio reached 353.65%, indicating very good liquidity, as well as an NPM of 40.26%, which reflects the company's operational efficiency in generating profits. This research contributes to stakeholders, such as management and investors, in understanding the company's financial condition and making strategic decisions for future business sustainability.
FAKTOR POTENSIAL YANG MEMPENGARUHI PERSEPSI MAHASISWA ATAS PENGGELAPAN PAJAK Erawati, Teguh; Arsanti, Adisty Putri
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 01 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i01.37434

Abstract

Penelitian ini bertujuan untuk menguji pengaruh love of money, keadilan, dan pemahaman tri pantangan terhadap persepsi penggelapan pajak di kalangan mahasiswa Universitas Sarjanawiyata Tamansiswa. Tujuannya adalah untuk memberikan bukti empiris mengenai faktor-faktor yang mempengaruhi persepsi penggelapan pajak, dengan harapan hasilnya dapat bermanfaat bagi akademisi, praktisi, dan pembuat kebijakan. Populasi dalam penelitian ini terdiri dari mahasiswa yang terdaftar dalam program studi Akuntansi Fakultas Ekonomi yang masuk pada tahun 2020, 2021, 2022, dan 2023 di Universitas Sarjanawiyata Tamansiswa. Pengambilan sampel dilakukan dengan metode purposive sampling, di mana 90 responden berpartisipasi dalam survei kuisioner secara online. Data dianalisis menggunakan SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa keadilan berpengaruh positif signifikan terhadap persepsi penggelapan pajak. Sebaliknya, love of money memiliki pengaruh negatif tidak signifikan terhadap persepsi penggelapan pajak. Selain itu, pemahaman tri pantangan berpengaruh negatif signifikan terhadap persepsi penggelapan pajak.
Corporate Social Responsibility: Profitabilitas Dan Risiko Litigasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia(BEI Erawati, Teguh; Orolaleng, Novitaria Dae
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 1 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i1.28488

Abstract

This study adopts a quantitative approach model where the population includes manufacturing companies listed on the Indonesia Stock Exchange during the period 2019 to 2022. The sample was selected by purposive sampling which included 200 manufacturing companies. As for this study using secondary data taken from www.idx.co.id. To analyze the data, multiple regression methods, coefficient of determination analysis, and classical assumption testing were used. The results showed that: 1) profitability has a positive effect on CSR, 2) litigation risk also has a positive effect on CSR
Good Corporate Governance Memoderasi Capital Intensity, Capital Structure Terhadap Nilai Perusahaan Nur Anita Chandra Putry; Dian Lestari Palambah; Putry, Nur Anita Chandra; Erawati, Teguh; Palambah, Dian Lestari
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/nt28pv61

Abstract

The challenge of competition and the importance of firm value in the manufacturing industry. Examine the effect of Good Corporate Governance (GCG) as a moderation variable on intrinsic factors including capital intensity and capital structure. This purpose of this study is to investigate the capital intensity, capital structure on the firm value, good corporate governance as a moderating variable. The research examines was indexed manufacturing company in the Indonesian Stock Exchange, duration 2019-2023. The research is quantitative. The sample was identified through purposive sampling, with a total of 44 companies and 171 data observations from 5 years period. Multiple linear regression analysis, classical assumption test, hypothesis test, and residual test, was employed for data analysis, utilizing SPSS Statistic version 25. The results indicate that capital intensity did not affect, but capital structure have a significant positive impact on company valuation. GCG can strengthen the impact of capital intensity on firm values. GCG weakens capital structure on company values.
Students' Financial Management Behavior: Potential Factor And Understanding Of The Tri Pantangan Teachings Erawati, Teguh; Muda Rondi, Kresensia
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 1 (2025): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v13i1.557

Abstract

Many students tend to be less aware of financial responsibility and the need to manage finances efficiently. This is often influenced by various factors, including the culture of debt and the consumer lifestyle that is common among today's teenagers. This research aims to examine the influence of financial attitudes and understanding of the teachings of the tri pantangan on Student Financial Management Behavior. The respondents of this research were 100 students of the Accounting Study Program at Bachelorwiyata Tamansiswa University. Data was collected through surveys using questionnaires, and data quality was analyzed through validity and reliability. Data analysis includes testing classical assumptions, normality, multicollinearity and heteroscedasticity. The hypothesis was tested using the T test, F test, and R2 test with the help of SPSS version 23 software. The research results showed that Financial Attitudes and Understanding of the Tri pantangan Teachings had a positive and significant effect on students' financial management behavior. Apart from that, these two factors also simultaneously have a positive and significant effect on students' financial management behavior.
NILAI PERUSAHAAN: KEPUTUSAN PENDANAAN DAN MANAJEMEN ASET Erawati, Teguh; Sumaningsih, Dwi Astuti
Jurnal Akuntansi Vol. 13 No. 1 (2025): JURNAL AKUNTANSI VOL. 13 NO. 1 JUNI 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i1.4206

Abstract

This research aims to analyze the influence of Asset Management, Profitability, Dividend Policy and Funding Policy on Company Value. The sample used was manufacturing sector companies listed on the Indonesia Stock Exchange from 2018 to 2021. Using the purposive sampling method, 34 companies were obtained. This research uses multiple linear regression analysis. This research was also carried out with the aim of being a reference for investors in making decisions. The research results show that profitability has a positive effect on company value, funding policy has a negative effect on company value, asset management and dividend policy have no effect on company value.
Intention To Avoid Tax Evasion: Religiosity And Understanding Of Tri Pantangan Tamansiswa Erawati, Teguh; Putri, Fuadhillah Kirana; Kusuma, Amalia Lintang Ayu Nur
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11295

Abstract

Tax is one of the main sources of revenue for the state to finance government activities. Tax evasion is still a problem that has an impact on depleting the potential for state revenue. This study aims to examine religiosity and understanding of the Tri Pantangan effect on intention to avoid tax evasion. This study uses primary data obtained through a questionnaire with data measurement used Likert scale obtained through google form. A total of 84 samples from accounting students, Sarjanawiyata Tamansiswa University were obtained using the conveniance sampling method. The research findings show that religiosity has a negative effect on intention to avoid tax evasion and understanding Tri Pantangan has no effect on intention to avoid tax evasion. The findings are expected to provide practical contributions that tax authorities can use to design compliance campaigns that integrate religious values to raise public awareness about the importance of paying taxes honestly.
The role of sustainable growth rate in mediating liquidity, profitability, and company size on financial performance Erawati, Teguh; Kusuma, Hadri; Stefania Dai Suban; Fuadhillah Kirana Putri
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art13

Abstract

Financial performance has a very strategic importance for the company. This study aims to examine the effect of liquidity, profitability and company size on Sustainable Growth Rate, and the effect of the Sustainable Growth Rate on financial performance for companies. The data used in this study were taken from companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study uses purposive sampling method to obtain relevant samples resulting in a total of 2365 company observations. The results showed that liquidity has a negative effect on the Sustainable Growth Rate, while profitability and company size have a positive effect on Sustainable Growth Rate. While the Sustainable Growth Rate has a positive effect on financial performance, indicating that companies with higher SGR tend to have better financial performance. The results of the study have important implications for management, namely, to increase profitability as an effort to encourage higher SGR, which in turn can improve overall financial performance. This study indicates that companies with high SGR levels may be a more stable investment option, given the positive impact of SGR on financial performance.
Co-Authors Adelvia , Adelvia Afdatil, Afdatil Afri yanto, Afri Al Ghafuur, Feby Andriyani Andriyani Anita Primastiwi Arsanti, Adisty Putri Aulia, Haici Audi Ayu Wulandari, Agustina Bria, Amanda Serli Bule, Ratnawati Bulu, Vincensia Adelia Cahyaningsih, Fitri Cindy Pratiwi, Cindy Damawati, Nur Alfina De Kasi, Angelia Alfanny Dewi Kusuma Wardani Dian Lestari Palambah Fuadhillah Kirana Putri Gadi Rara, Wiwin Leona Grediani, Evi Hadri Kusuma Hanifah, Rizka Nur Herawati, Hildegardis Olci Janah, Safira Miftahul Jannah, Izzhatul Jega, Beatrix Yarsilva Kaka, Novita Elsa Kaleka, Frischa Aprilia Kariyah, Isbah Kul Kasih, Dwicky Putra Kumala Devi, Cynthia Kurniawan, Zahrina Lucia Kusuma, Amalia Lintang Ayu Nur Landing, Yoflantinus Wiranto Lende, Yeni Nuryati Lia Handayani, Lia Listyawati, Reni Losor, Elisabeth Lusitania Lota Mangesti, Citra Ari Mbiliyora, Dersiani Muda Rondi, Kresensia Mutmainah Mutmainah Nahak, Maria Kristianti Rika Nana, Skolastika Clarisa Nisa, Ila Faizun Novantri Wae, Florentina Nur Anita Chandra Putry Nur Anita Chandra Putry, Nur Anita Chandra Orolaleng, Novitaria Dae Palambah, Dian Lestari Pandia, Salsabilah Putri Pawestri, Riranti Desinta Prabadianti, Elisabet Prasetyaningrum, Dita Putri, Fuadhillah Kirana Rahayu, Apri Ani Riantobi, Apolonaris Rou Riu, Maria Guilhermina Funan Guterres Santus, Antonius sari, lia indah Seku Wea, Angela Yuanita Seran, Aprilis Elisabeth Setyaningrum, Lisna Shafira, Maghfirotus Siang, Yung Sinaga, Benget Sardo Souwakil, Kurniawan Sri Ayem Stefania Dai Suban Sumaningsih, Dwi Astuti Suryanti Taufiqurrahman Triono, Bangkit Utami, Widiyanti Ari Setiowati Vika Maharani, Erliana Y Tanggu, Ade Asriny