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All Journal Jurnal ASET (Akuntansi Riset) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Sigma : Journal of Economic and Business International Journal of Applied Business and International Management Paradoks : Jurnal Ilmu Ekonomi Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia Jurnal Akuntansi dan Keuangan Perspectives on Advanced New Generations of Global and Local Economic Horizons
Wulandari Pryangan
Politeknik Bina Husada Kendari
Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect Of Education And Income On Household Consumption Patterns In Kelurahan Seberang Padang Burhanuddin; Azzahra Nikmatul Ilmi; Wulandari Pryangan; Nita Hasnita; Wa Ode Irma Sari
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 1 No. 1 (2025): March, 2025
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v1i1.383

Abstract

This study examines the effect of education and income on household consumption patterns in Kelurahan Seberang Padang, motivated by preliminary findings showing that most households still prioritize basic needs over spending on education, health, and savings. Variations in consumption behavior were also observed, largely influenced by the education level of the household head and monthly income. Using a quantitative approach with survey techniques, the research involved 75 purposively selected respondents. Data were analyzed using multiple linear regression to measure the simultaneous and partial effects of education and income on consumption patterns. The results show that education has a positive and significant influence on consumption allocation (β = 0.28, p < 0.05), while income also significantly affects consumption behavior (β = 0.41, p < 0.01). Together, these variables explain 34% of the variation in household consumption patterns (R² = 0.34). The findings indicate that higher education and income levels encourage households to allocate a greater proportion of expenditure toward quality-of-life needs such as health, education, and savings. In conclusion, education and income play important roles in shaping consumption behavior in the community. The study implies the need for strengthening local programs related to education improvement and financial literacy to foster more balanced, productive, and sustainable household consumption patterns.
Evaluating the Effectiveness of Corporate Governance Mechanisms in Mitigating Earnings Management: A Literature-Based Review Tuti Dharmawati; Hasbudin; Muh. Syaiful Saehu; Muh. Azdar Setiawan; Wulandari Pryangan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4186

Abstract

Earnings management remains a critical challenge for corporations, making strong corporate governance essential to ensure financial transparency and accountability. Grounded in Agency Theory, which posits that independent monitoring mechanisms can mitigate conflicts of interest between management and shareholders, this study examines the connection between audit committee independence and earnings management in publicly traded corporations. The study uses secondary data from scholarly publications, journals, and reports as part of a literature review that takes a qualitative approach. The important significance of independent oversight in improving the accuracy and integrity of financial statements is shown by key findings that show a decrease in earnings management is linked to a higher degree of audit committee independence. The article explains how independent audit committees help prevent financial reporting manipulations by reducing conflicts of interest and guaranteeing efficient oversight. These results highlight how crucial it is to improve corporate governance frameworks, especially in developing nations like Indonesia, where family ownership frequently compromises audit committee independence. The findings provide practical insights for regulators and policymakers to strengthen governance codes promoting audit committee independence, while offering guidance for corporate practitioners to enhance oversight effectiveness and financial reporting quality.
Co-Authors Abbas, Nasution Agung Wibawa Mahatva Yodha Angriani Fusvita Azwan Hepriansyah Azzahra Nikmatul Ilmi Burhanuddin Burhanuddin Burhanuddin Dhea, Alisha Firdayanti, Firdayanti Fitriyani Fitriyani Gjosphink Putra Umar Sakka Gjospink Putra Umar Sakka Hasbudin Karmilah, Karmilah Muhammad Fery Hidayat Muhammad Syaiful Saehu Nasution Nita Hasnita Nita Hasnita Rizky Maharani Rustam Setiawan, Muhammad Azdar Sri Aprilianti Idris Sri Rachmawati Rachman Susanti Susanti Tuti Dharmawati Wa Ode Irma Sari Wenty, Darmayanita Zeptiano, Zeptiano