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All Journal Owner : Riset dan Jurnal Akuntansi International Journal of Management Science and Information Technology (IJMSIT) Journal of Economics, Entrepreneurship, Management Business and Accounting Manis : Jurnal Manajemen dan Bisnis Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ilmiah Accusi
Ahmad Albar Tanjung
Sekolah Tinggi Ilmu Manajemen Sukma Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Tingkat Pengetahuan Keuangan, Sikap Keuangan dan Kepribadian Terhadap Perilaku Manajemen Keuangan Ahmad Albar Tanjung; Risma Agus Triyani
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1604

Abstract

ABSTRACT The cause of the lack of awareness of MSME actors in budget planning is the perception of MSME actors that budget planning is not important and easy to manage and does not have a negative impact on the sustainability of their business operations obtained from data from the Financial Services Authority. This study aims to determine the influence of financial knowledge level, financial attitude and personality on financial management behavior in MSMEs in Medan City. This research was conducted by Micro, Small and Medium Enterprises (MSMEs) located in Medan City, totaling 96 MSMEs. The time of this study was carried out from March to completion. In this study 96 samples were obtained, samples obtained by distributing questionnaires as a form of data collection. The sampling technique used is based on the size of the sample using the formula of Isaac and Michael. The data analysis method used is structural equation modeling partial least square. The results showed that financial knowledge has a positive and significant influence on financial management. Financial attitudes have a positive and significant effect on financial management. The results showed that personality has a positive and significant effect on financial management.  
OPTIMASI PENUGASAN KARYAWAN MENGGUNAKAN METODE HUNGARIAN DENGAN BANTUAN QM FOR WINDOWS (STUDI KASUS TOKO SEPATU SPECS PLAZA MEDAN FAIR) Elis Wahyuni Sinurat; Siti Khairani Nasution; Ahmad Albar Tanjung
Manis: Jurnal Manajemen dan Bisnis Vol 9 No 2 (2026): MANIS : Jurnal Manajemen dan Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/manis.9.2.106-113

Abstract

Penugasan karyawan yang tidak optimal dapat menyebabkan ketidakefisienan operasional pada sector ritel. Penelitian ini bertujuan untuk mengoptimalkan penugasan karyawan toko sepatu SPECS menggunakan metode Hungarian sebagai pendekatan linear programming. Data diperoleh melalui wawancara dan observasi untuk mengestimasi waktu pengerjaan setiap karyawan terhadap setiap tugas. Hasil penelitian menunjukkan bahwa metode Hungarian mampu menghasilkan kombinasi penugasan dengan total waktu minimum sehingga dapat meningkatkan efisiensi operasional.
Non-linear Inflation-Growth Nexus in Indonesia Ahmad Albar Tanjung; Muliyani; Sirojuzilam Hasyim; Monika Andrasari; Syarifuddin
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1090

Abstract

Purpose – This study primarily aims to assess the asymmetric effects of inflation on economic growth in Indonesia. Design/methodology/approach – The empirical work draws on annual time-series observations spanning 1990 to 2024. The data sources are the Central Statistics Agency, the World Bank, Bank Indonesia, the Ministry of Trade and Caldara & Iacoviell (2022) for the global geopolitics index. To capture the non-linear inflation and growth nexus in Indonesia, the Smooth Transition Threshold Regression (STR) framework is adopted. Global geopolitics, investment, government expenditure, and trade openness serve as the control variables. Finding/Results – For the retained specification, the Escribano-Jorda procedure points to a Logistic Smooth Transition Regression (LSTR) rather than an Exponential Smooth Transition Regression (ESTR). The estimates confirm that inflation, together with the controls, affects Indonesian growth asymmetrically. Within the lower regime, movements in inflation are positively and significantly linked to growth; global geopolitics, investment, and trade openness are positive yet statistically insignificant, whereas government expenditure exerts a significant positive influence on growth. In the non-linear component, the change in inflation turns significantly negative for growth. Over this segment, global geopolitics, investment, and trade openness are negative but insignificant, while government expenditure becomes significantly negative. A threshold for the change in inflation is identified at 3.42 per cent. Originality/Value – The contribution of the study lies in modelling the non-linear inflation and growth relationship through the STR method, an approach not previously deployed in the Indonesian setting, and in bringing a global geopolitical variable into the specification as a control.
The Influence of Financial Attitude, Financial Knowledge, and Lifestyle on Financial Management Behavior Through Locus of Control as a Moderating Variable in Students in Medan City Alya Humaira; Ahmad Albar Tanjung
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.7952

Abstract

The rapid diffusion of digital financial services, e-wallets, and buy-now-pay-later (BNPL) schemes has reshaped how Indonesian university students manage money, yet many still exhibit weak financial management behavior. This study examines the effects of financial attitude, financial knowledge, and lifestyle on financial management behavior, and tests locus of control as a moderator of these relationships among university students in Medan City. Locus of control is positioned as a moderator on theoretical grounds: it reflects individuals’ beliefs about the extent to which outcomes depend on their own actions rather than external forces, and it is therefore expected to influence the strength with which financial attitudes, financial knowledge, and lifestyle translate into actual financial behavior. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Data were collected from 150 university students in Medan City through purposive sampling, with the criteria of being active students who use digital financial services such as e-wallets or PayLater. The results show that financial attitude (β = 0.292; p < 0.001) and financial knowledge (β = 0.282; p < 0.001) have a positive and significant effect on financial management behavior, whereas lifestyle exerts a negative and significant effect (β = -0.291; p < 0.001). However, locus of control does not significantly moderate the effects of financial attitude (p = 0.796), financial knowledge (p = 0.926), or lifestyle (p = 0.703) on financial management behavior. The model explains 62.3% of the variance in financial management behavior (R² = 0.623). These findings imply that universities and policymakers should design financial education programs that jointly strengthen financial attitudes, financial knowledge, digital financial literacy, and self-regulation against consumptive lifestyles, while recognizing that psychological traits such as locus of control may operate through direct rather than moderating pathways in this population.
Pengaruh Fear of Missing Out (FOMO), Literasi Keuangan, dan Persepsi Risiko terhadap Keputusan Investasi Saham dan Tingkat Kepercayaan Diri Investor pada Generasi Z di Kota Medan Cut Anjani; Ahmad Albar Tanjung
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2533

Abstract

  This study aims to analyze the effects of Fear of Missing Out (FOMO), Financial Literacy, and Risk Perception on Stock Investment Decisions and Investor Confidence among Generation Z in Medan City. This quantitative study uses Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 4. The sample consisted of 200 respondents selected through purposive sampling, with criteria of residing in Medan City and having observed or monitored the stock market. Data were collected using an online questionnaire with a 5-point Likert scale. The results indicate that FOMO has a positive and significant effect on Investor Confidence (path coefficient = 0.353) and Investment Decisions (path coefficient = 0.319). Financial Literacy also has a positive and significant effect on Investor Confidence (path coefficient = 0.562) and Investment Decisions (path coefficient = 0.581). Meanwhile, Risk Perception has no significant effect on Investor Confidence (path coefficient = −0.117) or Investment Decisions (path coefficient = −0.021). The model demonstrates strong predictive capability with R-Square values of 0.529 for Investor Confidence and 0.591 for Investment Decisions. The study concludes that FOMO and Financial Literacy are key factors influencing Generation Z’s confidence and stock investment decisions, while Risk Perception does not significantly contribute.
Analysis Of Taxpayer Awareness Determination Through Taxpayer Compliance in Land and Building Tax Payments In Karo Regency Ardina Viola Br Barus; Ahmad Albar Tanjung
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/9y057v86

Abstract

This study aims to analyze the determinants of taxpayer awareness, with taxpayer compliance serving as an intervening variable, regarding Land and Building Tax (PBB) payments in Karo Regency. The research employs a quantitative analysis method using SEM-PLS. Taxpayer income has a positive but insignificant effect on taxpayer awareness, whereas it has a positive and significant effect on taxpayer compliance. Payment system digitalization has a positive and significant effect on both taxpayer awareness and compliance. Meanwhile, tax sanctions have a negative and insignificant effect on taxpayer awareness but a positive and significant effect on taxpayer compliance. Indirectly, taxpayer compliance does not significantly mediate the effect of taxpayer income on taxpayer awareness; however, it significantly mediates the effects of payment system digitalization and tax sanctions on taxpayer awareness. Thus, the findings indicate that payment system digitalization and tax sanctions exert a significant indirect influence on taxpayer awareness through taxpayer compliance, whereas taxpayer income does not demonstrate a significant mediating effect
Co-Authors Alya Humaira Ardina Viola Br Barus Cut Anjani Elis Wahyuni Sinurat Muliyani Risma Agus Triyani Sirojuzilam Hasyim Siti Khairani Nasution Syarifuddin