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All Journal Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI DAN BISNIS
Dorothea Ririn Indriastuti
universitas slamet riyadi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH GAYA HIDUP, PERSEPSI RISIKO DAN INCOME TERHADAP MINAT PENGGUNAAN FINTECH (PAYLATER) PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SLAMET RIYADI Puji Amimah; Dorothea Ririn Indriastuti
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1729

Abstract

This study uses a quantitative method which aims to determine the effect of lifestyle, risk perception and income on interest in using paylater. The population used in this study were students of the Faculty of Economics and Business, Slamet Riyadi University, with 96 students as respondents. The sampling technique used probability sampling with stratified random sampling method. The data collection technique used a questionnaire and data processing and hypothesis testing using SPSS 27. The classic assumption test used is multicollinearity test, autocorrelation test, heteroscedasticity test and normality test. The data analysis technique uses multiple linear regression tests, t tests, F tests and R2 tests. The validity test results show that all statement items for lifestyle, risk perception, income and interest in use are valid because the p value <0.05 and reliable because Cronbach alpha> 0.60. The result classical assumption test all variables have passed the multicollinearity test, autocorrelation test, heteroscedasticity test and normality test. The results of multiple linear regression analysis obtained the equation Y = -3.809 + 0.506 X1 + 0.190 X2 + 0.322 X3 + e. The t test results show that lifestyle (X1), risk perception (X2), income (X3) has a significant effect on interest in using paylater. The F test obtained a calculated F value of 129.370 significance of 0.000 <0.05, which means that the regression mode used in this study is correct. The R2 test results show that the contribution of the influence of the independent variables to the dependent variable is 80.2%, the remaining 19.8% is influenced by other factors outside the variables such as financial literacy, perceived benefits and others.
Survival Strategy under Pressure: Expenses Retrenchment, Assets Retrenchment and Free Assets on Financial Turnaround of Negative Equity Companies on the IDX (2022-2024) Ida Ayu Fatmayuni; Sri Dwi Ari Ambarwati; Dorothea Ririn Indriastuti; Aditya Wardana
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.19490

Abstract

This study aims to analyze the effects of expense retrenchment, asset retrenchment, and free assets on the probability of financial turnaround in companies with negative equity listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The research begins by identifying firms with negative equity, followed by classifying those experiencing financial distress using the Altman Z-Score model. The sample comprises 46 companies selected through purposive sampling, based on the criterion of having published at least one annual report within the study period. Panel logistic regression is employed in this model using STATA software. The findings demonstrate that free assets have a statistically significant and positive influence on the likelihood of a financial turnaround. This suggests that firms with a higher proportion of unencumbered or readily available assets are better positioned to respond flexibly and swiftly to financial distress without resorting to cost-cutting or asset liquidation. Conversely, expense and asset retrenchment strategies do not show a significant impact, indicating that such measures alone may be insufficient to drive recovery in the absence of adequate financial buffers. This study is limited to financial variables and does not incorporate qualitative factors such as CEO characteristics. Future research is encouraged to include non-financial dimensions to enrich the understanding of effective turnaround strategies in distressed firms.
Co-Authors Aditya Wardana Ambarwati, Sri Dwi Ari Ida Ayu Fatmayuni Puji Amimah