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All Journal Students´ Journal of Accounting and Banking Jurnal Riset Mahasiswa Akuntansi (JRMA) Hasanuddin Economics and Business Review Journal on Education Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Islamic Accounting and Finance Research JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Indonesia Berdaya Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian Kepada Masyarakat Ungu ( Abdi Ke Ungu) Yumary: Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Behavioral and Social Science PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS LEBAH Jurnal Manajemen, Akuntansi, Ekonomi Indonesia Accounting Research Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Selly Puspita Sari
Program Studi Akuntansi Fakultas Sosial Dan Bisnis Universitas Aisyah Pringsewu
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Pengaruh Pengetahuan Investasi, Toleransi Risiko, dan Overconfidence terhadap Keputusan Investasi Generasi Z di Provinsi Lampung Firmansyah, Habib; Fuadi, Fauzan; Puspitasari, Selly; Mulyono, Andi
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 3 (2026): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i3.2156

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan investasi, risk tolerance, dan overconfidence terhadap pengambilan keputusan investasi dalam pasar modal pada Generasi Z di Provinsi Lampung. Penelitian ini menggunakan pendekatan kuantitatif dan teknik purposive sampling, melibatkan 100 responden yang merupakan mahasiswa berusia 18–28 tahun yang dipilih melalui purposive sampling. Data dianalisis menggunakan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa pengetahuan investasi tidak berpengaruh signifikan (p=0.624>0.05) terhadap pengambilan keputusan investasi. Sementara itu, risk tolerance (p=0.009<0.05) dan overconfidence (p=0.000<0.05) berpengaruh signifikan terhadap keputusan investasi. Secara praktis.  Hasil dalam penelitian ini menegaskan pentingnya aspek psikologis dalam perilaku keuangan Generasi Z, serta menjadi masukan bagi otoritas keuangan, institusi pasar modal dan institusi pendidikan untuk memperkuat program literasi keuangan yang tidak hanya berfokus pada pengetahuan, tetapi juga pada pengelolaan risiko dan sikap percaya diri. Penelitian ini juga memperkuat konsep behavioral finance dalam konteks investor muda di Indonesia.
The influence of sustainability reporting and green accounting on financial performance of mining companies listed on the Indonesia stock exchange for the 2021-2023 period Anik Viati Solehah; Selly Puspita Sari; Fitria Fertha Agustina
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.502

Abstract

This study aims to analyze the influence of sustainability reporting and green accounting on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Sustainability reporting is measured using the Corporate Social Responsibility (CSR) disclosure index, while green accounting is proxied by the PROPER rating issued by the Ministry of Environment and Forestry. Financial performance is proxied by Return on Assets (ROA). This research employs a quantitative approach using multiple linear regression analysis, processed with SPSS version 23. The sample was selected through purposive sampling from a population of 83 companies, resulting in 22 companies that met the criteria over the three-year observation period, yielding a total of 66 data points. The findings reveal that sustainability reporting has a positive and significant effect on financial performance. Similarly, green accounting also has a positive impact on the company’s financial performance. These findings support stakeholder theory and legitimacy theory, which posit that transparency and concern for social and environmental aspects can enhance stakeholder legitimacy and trust, ultimately improving a company’s financial performance. This study offers important implications for companies, investors, and policymakers in promoting sustainable business practices.
The analysis of liquidity and profitability ratios to assess financial distress potential in the balken wood business in Piabung Village Widiarti Widiarti; Selly Puspita Sari
Indonesia Accounting Research Journal Vol. 13 No. 2 (2025): December: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyse liquidity and profitability ratios in assessing the potential for financial distress in the balken wood business in Piabung Village. The main urgency faced by the business is the slow turnover of receivables, which disrupts cash flow and threatens business continuity. This research employs a qualitative descriptive approach using a case study method. Data collection techniques include basic financial documentation and semi-structured interviews with three key informants: the business owner and two administrative staff. Data analysis is conducted using Miles and Huberman's interactive model, which involves data reduction, data display, and conclusion drawing. The results show that the business lacks an understanding of the importance of financial ratios and does not maintain formal financial statements. The business’s cash flow heavily depends on receivable payments, so delays from customers result in difficulties meeting obligations to third parties, including banks. Nevertheless, the business manages to remain profitable by minimizing operational costs and adjusting production volume. The main strategies to address financial distress include accelerating receivable collection, maintaining communication with banks, and implementing strict cash management. The findings highlight the importance of improving financial literacy and adopting simple bookkeeping systems to help small businesses manage finances and anticipate financial distress more effectively.
An analysis of the implementation of murabaha, mudharabah, and musyarakah contracts in the financial management of Al Hidayat Gerning Islamic boarding school Ahmad Zainur Rozikin; Selly Puspita Sari
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.516

Abstract

This study aimed to analyze the implementation of Murabaha, Mudharabah, and Musyarakah contracts in the financial management of Al Hidayat Gerning Islamic Boarding School, Pesawaran, Lampung. The research employed a qualitative method with a case study approach. Data were obtained through in-depth interviews, observation, and documentation, then analyzed using an interactive analysis model consisting of data reduction, data presentation, and conclusion drawing. The findings revealed that the three contracts had been applied in various economic activities of the pesantren, such as procurement of goods, management of student-run businesses, and collaborations with external parties. The application of these Sharia contracts contributed to enhancing the pesantren’s economic independence, providing practical Sharia economic learning for students, and increasing public trust. Challenges included limited human resources with expertise in Islamic finance and a manual recording system. The pesantren addressed these challenges through internal training, cooperation with external institutions, and the adoption of digital financial recording. The study recommends strengthening the competencies of Sharia financial managers and developing technology-based financial management systems to achieve more effective and sustainable financial practices.
Levers of Eco-Control: Linking Environmental Concern, Stakeholder Pressure in Predicting Green Behaviour Selly Puspita Sari Sari; Fauzan Fuadi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5625

Abstract

Purpose: This study investigates the influence of environmental concern and stakeholder pressure on green behavior in hospital medical waste management, with the Levers of Eco-Control (LoEC) as a mediating variable. The research emphasizes the importance of managerial control systems in translating environmental strategies into sustainable operational practices. Methodology: Data were obtained from 140 respondents directly involved in hospital waste management activities. The data were analyzed using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method to test the relationships among environmental concern, stakeholder pressure, LoEC, and green behavior. Results: Stakeholder pressure has a significant positive effect on both LoEC and green behavior. LoEC strengthens green behavior and mediates the relationship between stakeholder pressure and environmentally responsible practices. Conversely, environmental concern does not exhibit a significant direct or indirect influence through LoEC. Conclusions: External stakeholder pressure and structured eco-control systems are more effective in encouraging sustainable behavior than individual awareness alone. The integration of LoEC enhances hospitals’ environmental accountability and compliance with sustainability standards. Limitations: By focusing on behavioral factors, this study underscores the centrality of these factors in enhancing the effectiveness of sustainable medical waste management practices. Contributions: This study extends the LoEC framework to the healthcare sector and provides theoretical and practical insights into how control-based mechanisms can institutionalize green behavior in medical waste management.
Co-Authors Afrita Harlianty, Rully Ahmad Zainur Rozikin Alfina Alfina Alia Damaiyanti Andi Mulyono Anik Viati Solehah Annida Dahrul Bayu Sekar Larasati Cintya Sukma Widita Cintya Sukma Widita Dahrul, Annida Eka Nurzanah Fadhilah, Husein Fauzan Fuadi Ferly Ardhy Firmansyah, Habib Fitria Fertha Agustina Fitria Fertha Agustina Fitria Inayah, Rhala Fixi Intansari Fuadi, Fauzan Hamid Mukhlis Hartono, Bayu Imelda, Vivi Larasati, Bayu Sekar Lathifah, Afra MARTHALENA, YENNY Mukhlis Mukhlis Mulyono, Andi Murbiah, Murbiah Naufal Sinatria Nurzanah, Eka Pasangka, Praja Habib Pramesti Setianingrum Ratnasari Ratnasari Riska Agi Sawitri Riza Dwiningrum, Riza Rizki, Fahlul Rubihani, Dian Saputri, Silvia Dwi Sawitri, Riska Agi Sekar Larasati, Bayu Sunarmi Sunarmi Sunarmi Sunarmi Sutinah Sutinah Syriac Nellikunnel Devasia Ulfa Isni Kurnia Uswatun Mar’atu Soleha Vivi Imelda Wardjono Wardjono Widiarti Widiarti Yuniza, Yuniza