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All Journal International Journal of Economics Development Research (IJEDR)
Sudrajat Sudrajat
Universitas Lampung, Indonesia
Economics, Econometrics & Finance Social Sciences

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The Influence Of Financial Literacy And E-Commerce On Student Consumptive Behavior Adinda Syahla; Sudrajat Sudrajat
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): 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.v4i3.2546

Abstract

Consumptive behavior is one of the behavior of buying goods that is not based on a need but a desire that must be realized. It is very easy for Indonesian people, especially students, to enter into a consumptive lifestyle. This is caused by the lifestyle of students who do not have the right priorities, such as spending that exceeds their financial capabilities and does not meet their needs. This study aims to determine whether financial literacy and E-commerce have an influence on consumptive behavior. This research was conducted by involving students of S1 Accounting at the University of Lampung with a total sample of 109 students. The analytical method used in this study is a quantitative method with primary data as the source of research. The method of determining the sample is based on the non-probability sampling method using purposive sampling technique. The data that has been collected is then analyzed using the Partial Least Square (PLS) Analysis method approach. The results of this study concluded that financial literacy has a negative influence and shows no significant relationship to the consumptive behavior of S1 Accounting students at the University of Lampung and vice versa E-Commerce has a positive and significant influence on the consumptive behavior of S1 Accounting students at the University of Lampung.  
The Influence Of Organizational Culture And Utilization Of Accounting Information Systems On Managerial Performance Aulia Gusmiarni; Sudrajat Sudrajat
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): 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.v4i3.2576

Abstract

The occurrence of a fairly high inflation rate in Lampung Province in the second quarter of 2022 has had an impact on aspects of people's lives. This affects the priority scale of needs that must be met by the community. BPJS Kesehatan Bandar Lampung Branch Office is one of the organizations affected. Based on the target achievement report as of December 2022, information was obtained that the achievement of participant contributions was less than the predetermined target. In achieving goals, employees as operational actors play an important role. The existence of an organizational culture is balanced by the existence of an optimal accounting information system that can produce good productivity. This research was conducted at the BPJS Kesehatan Bandar Lampung Branch Office. The method of determining the research sample is based on a saturated sampling technique with a sample of 83 employees. The research instrument used was a questionnaire with data analysis techniques used including data quality tests, data statistical tests, and hypothesis testing. The results showed that organizational culture and utilization of accounting information systems had a positive effect on improving the managerial performance of employees working at the BPJS Kesehatan Bandar Lampung Branch Office.  
The Analysis of the Effect Allowance for Impairment Losses And Profitability on Bank Capital After the Adoption of PSAK 71 Farhan Zaki; Sudrajat Sudrajat
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 3 (2023): 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.v5i1.3356

Abstract

The purpose of this research is to determine the influence of the implementation of PSAK 71 on the conventional commercial bank capital. This study aims to understand how the Expected Credit Loss calculation method on CKPN affect to CAR. Additionally, this research aims to investigate the ROA on the increase in bank capital that is influenced by the rise in CKPN due to earning asset formation, following the adoption of PSAK 71. The research use the purposive sampling method to select 55 samples of conventional commercial banks registered with the OJK. The findings of this research indicate that the increase of CKPN due to the changes brought by PSAK 71 in the bank's CAR is not statistically significant. Furthermore, the results also demonstrate that the ROA of the bank doesn’t have a significant influence on the increase in the CAR of the bank. The outcomes of this research provide insights to the bank management, allowing them to more caution in extending bank credit to mitigate non-performing loans and maintain CKPN stability. Consequently, banks can maximize the profitability. The results of this study is to contribute to understanding of PSAK 71, particularly CKPN implementation's impact on bank capital through statistical tests.
Implementation of the Quality of Financial Information and its Impact on the Performance of MSMEs in Bandar Lampung Nurhayati Widi Utami; Sudrajat Sudrajat
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 5 (2023): 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.v5i1.3366

Abstract

MSMEs are recognized as a sector that drives economic growth. However, MSMEs often face challenges in financial management, including the accurate and reliable preparation of financial reports. Based on research activities, it was found that 75% of MSMEs do not regularly manage and present financial information. This is attributed to several issues faced by MSMEs. The primary problem identified is the limitation of competent human resources. The majority of MSMEs lack adequate financial experts. Additionally, some MSMEs also encounter issues such as a lack of understanding of proper financial information recording for appropriate business decision-making. However, the current trend of using digital payment QRIS is considered very high and continuously increasing, driven by the role of QRIS in providing benefits to merchants, including MSMEs. This research was conducted on MSMEs located in Bandar Lampung and aimed to analyze the role of QRIS in driving MSME performance in the context of enhancing the quality of financial information. The purposive sampling technique was utilized for sampling. A questionnaire was used as a research tool, employing Structural Equation Model (SEM) as the data analysis technique, including outer model and inner model testing. The research results indicate that the quality of financial information, as an intervening variable, can indirectly influence the improvement of MSME performance following the implementation of QRIS in the digital payment.
Co-Authors Adinda Syahla Aulia Gusmiarni Farhan Zaki Nurhayati Widi Utami