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All Journal Juara: Jurnal Riset Akuntansi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Community Development Postgraduated Community Service Journal Journal of Governance, Taxation, and Auditing Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi E-JURNAL AKUNTANSI
Diviariesty, Kadek
Universitas Warmadewa
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Nursing Public Health Social Sciences Other

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URGENSI LITERASI KEUANGAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN PRIBADI MAHASISWA DITENGAH KETIDAKPASTIAN EKONOMI MAKRO Kadek Diviariesty; Ida Ayu Rosa Dewinta
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6375

Abstract

Tingkat literasi keuangan dan pengetahuan masyarakat terkait produk investasi di Indonesia masih tergolong rendah. Kondisi ini memicu maraknya penipuan investasi serta menurunkan minat masyarakat untuk berinvestasi. Penelitian ini bertujuan mengkaji tingkat literasi keuangan mahasiswa serta pengaruhnya terhadap perilaku pengelolaan keuangan pada mahasiswa Fakultas Ekonomi dan Bisnis. Penelitian bersifat deskriptif dengan pendekatan kuantitatif melalui metode survei. Sampel penelitian terdiri dari 100 mahasiswa yang dipilih menggunakan teknik convenience sampling. Pengumpulan data dilakukan menggunakan kuesioner berbasis Google Form. Hasil penelitian menunjukkan bahwa tingkat literasi keuangan mahasiswa masih rendah, yaitu sebesar 60%. Temuan ini sejalan dengan Survei Nasional Literasi dan Inklusi Keuangan yang mencatat indeks literasi keuangan penduduk Indonesia sebesar 65,43% (Otoritas Jasa Keuangan, 2024), serta mendukung temuan penelitian sebelumnya yang mengungkap rendahnya literasi keuangan di kalangan mahasiswa (Chen & Volpe, 1998; Ulfah, 2024). Oleh karena itu, diperlukan peran aktif pemerintah, lembaga keuangan, dan institusi pendidikan dalam melakukan sosialisasi literasi keuangan guna membantu masyarakat mengelola keuangan secara bijak, menghindari utang tidak produktif, dan merencanakan keuangan masa depan. Penelitian ini juga membuktikan bahwa semakin tinggi literasi keuangan mahasiswa, semakin baik pula perilaku mereka dalam mengelola keuangan pribadi. Temuan ini konsisten dengan Planned Behavior Theory, yang menjelaskan bahwa pengetahuan dan keterampilan dalam mengelola keuangan mendorong pengambilan keputusan finansial yang lebih bijak.
Feasibility Analysis of a Livestock Business (Case Study at a Village-Owned Enterprise) Kadek Diviariesty; Ni Nengah Seri Ekayani
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1971

Abstract

This study aims to analyze the feasibility of a livestock business managed by a Village-Owned Enterprise (BUMDes) located in Denpasar City, Bali, as part of a village food security program. This study uses a quantitative descriptive approach with a focus on financial analysis. The data used consist of primary data obtained through interviews with BUMDes managers and livestock farmers, as well as secondary data in the form of documents on financial records and activity reports. Analysis techniques include calculating production costs, revenue, operating profit, and livestock population growth over several harvest periods. The results show that the livestock business provides positive profits in each harvest period with an increasing trend in livestock numbers and operating profits from year to year. Thus, the livestock business managed by BUMDes is declared financially feasible and has the potential to support food security and improve the village economy.
The Influence of Accounting Information Systems on LPD Performance in Buleleng Regency, Bali Ni Nengah Seri Ekayani; Kadek Nadia Pratiwi Lestari; Kadek Diviariesty
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1972

Abstract

This study aims to analyze the influence of accounting information systems on the performance of Village Credit Institutions (LPD) in Buleleng Regency. The accounting information system in this study is measured through three independent variables: understanding of accounting information systems, implementation of accounting information systems, and financial management. The research method used is quantitative with a survey approach using a questionnaire as a data collection instrument. The research sample consisted of 63 LPDs selected using a purposive sampling technique. Data analysis was conducted using multiple linear regression to test the influence of each variable on LPD performance. The results show that understanding of accounting information systems, implementation of accounting information systems, and financial management partially and simultaneously have a significant and positive effect on LPD performance. This finding emphasizes the importance of employee competence in understanding and implementing accounting information systems effectively, as well as the importance of good financial management to improve institutional performance. This research is expected to serve as a reference for LPDs in improving the quality of their performance by strengthening accounting information systems and financial management.
Co-Authors Aldi Purnama Asri, Ida Ayu Trisna Yudi Cahyani, Ni Kadek Ayu Mitha Desak Rurik Pradnya Paramitha Nida Edwindra, Riza I Gusti Agung Ayu Mas Suariedewi I Gusti Agung Ayu Mas Suariedewi Ida Ayu Rosa Dewinta Ida Ayu Trisna Yudi Asri Ida Ayu Trisna Yudi Asri Kadek Nadia Pratiwi Lestari Komang Adhitanaya Ni Kadek Ayu Mitha Cahyani Ni Nengah Seri Ekayani Ni Nengah Seri Ekayani Nugraha, Made Dika Prayoga, Kadek Agus Mahabojana Dwi Suariedewi, I Gusti Agung Ayu Mas