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Analisis Laporan Laba Rugi Pt.Pos Indonesia (Persero) Analysis Income Statement Pt.Pos Indonesia (Persero) Angeli Besan; Florence Lisa Hattu; Veninsia Uktolseya; Novry Makmara; Nurhani Salampessy
Trending: Jurnal Manajemen dan Ekonomi Vol. 1 No. 4 (2023): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v1i4.1468

Abstract

This research was conducted at PT. Pos Indonesia (Persero) which is engaged in postal services. The purpose of this study is to determine the financial performance of each income at PT. Pos Indonesia (Persero) by using the financial ratios Return On Investment (ROI), Net Profit Margin (NPM) in 2020 to 2021 and financial performance at PT. Pos Indonesia. This study uses a qualitative descriptive research method. The results of this study indicate that the condition of the development of PT. Pos Indonesia (Persero) from 2020 to 2021 can be said to be good. This was influenced by the percentage of net profit or NPM which experienced a positive increase and was followed by an increased ROI value.
DINAMIK KONSUMSI MAHASISWA PENERIMA KIP KULIAH: PENGARUH GAYA HIDUP, MENTAL ACCOUNITNG, DAN SELF MONITORING Florence Lisa Hattu; Alfrin Ernest Marthen Usmany
Jurnal Akuntansi Vol 11 No 2 (2025): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.11.2.123-134

Abstract

Using a quantitative approach with purposive sampling method, data were collected from 84 respondents of 2022-2024 cohorts through online questionnaires and analyzed using multiple linear regression. Results show that lifestyle has a significant positive effect on consumptive behavior (t=4.244; sig.0.000), mental accounting has no effect (t=-1.029; sig.0.307), and self-monitoring has a significant positive effect (t=4.463; sig.0.000). The Adjusted R Square value of 0.448 indicates that the three variables explain 44.8% of the variation in consumptive behavior. These findings indicate that social pressure and the desire for environmental acceptance are more dominant in influencing consumptive behavior than financial categorization ability, thus requiring financial literacy assistance programs and strengthening self-control for KIP Kuliah scholarship recipients. This research extends previous studies by incorporating self-monitoring as a variable and demonstrates its paradoxical positive influence on consumptive behavior in the context of scholarship recipients facing social pressures. Keywords: Consumptive Behavior; KIP Kuliah; Lifestyle; Mental accounting; Self monitoring