Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi E-JURNAL AKUNTANSI
Rosihan Arief HS
Kementerian Hukum dan HAM
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Tingkat Literasi Financial Technology dan Kompetensi Akuntansi Pada Mahasiswa Akuntansi di Sumatera Selatan Rika Henda Safitri; Umi Kalsum; Rosihan Arief HS; Burhanuddin Burhanuddin; Asfeni Nurullah
E-Jurnal Akuntansi Vol 33 No 6 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i06.p012

Abstract

The research aims to prove the effect of financial technology literacy levels and accounting competence on accounting students in South Sumatra. The research sample consisted of 384 accounting students from public and private universities in the South Sumatra region. The data analysis technique uses multiple linear regression analysis. Based on the results of research using primary data in the form of questionnaires and the results of the analysis it is proven that there is an influence from financial literacy, financial technology, and accounting competence on student competence. Therefore, it can be said that one of the abilities that students need to have is financial literacy, in order to make it easier to make decisions about using finances. Keywords: Financial Literacy; Financial Technology; Accounting Understanding; student competencies
Dampak Green Accounting Terhadap Kinerja Keuangan Perusahaan Pertambangan Indonesia Rika Henda Safitri; Relasari Relasari; Tomi Aslagar; Umi Kalsum; Rosihan Arief HS
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2544

Abstract

This research aims to empirically test the influence of green accounting, environmental performance, capital structure and company size on the financial performance of coal mining companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the purposive sampling method, a sample of 16 companies was produced. The data analysis technique uses multiple linear regression analysis with SPSS 26 program tools. The results of this research show that green accounting and capital structure do not have a positive influence on financial performance. Meanwhile, environmental performance and company size have a positive influence on the company's financial performance.
Co-Authors Asfeni Nurullah Burhanuddin Burhanuddin Kalsum, Umi Relasari, Relasari RIKA HENDA SAFITRI, RIKA Tomi Aslagar