Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Journal of Economic, Bussines and Accounting (COSTING) International Journal of Management, Economic and Accounting
Hiro Sejati
UNIVERSITAS MALAHAYATI
Economics, Econometrics & Finance

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Financial Fitness For Young Professionals: From Savings To Investment Siti Zulaikhah; Hiro Sejati; Dede Supian
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10583

Abstract

This study investigates the financial behaviors and literacy of young professionals at CIMB Niaga Bank, focusing on savings, investment practices, financial fitness, and financial literacy. A sample of 90 customers was selected using random sampling techniques. Data was collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM) with Smart PLS software. The results indicate significant direct effects, with savings habits influencing both financial fitness and financial literacy. However, investment practices did not significantly mediate the relationship between investment and financial literacy. These findings underscore the importance of savings behaviors for long-term financial well-being and knowledge acquisition. The study suggests avenues for CIMB Niaga to enhance its support for customers' financial education and well-being, such as integrating savings-focused financial education initiatives and personalized investment guidance. Overall, this research provides insights into the financial behaviors and literacy of young professionals, offering implications for financial institutions and policymakers aiming to promote financial well-being among this demographic.
Analysis of Firm Value Using Financial Ratios and Board of Directors Characteristics Through the Tobin's Q Method Anindia Hadiyati Utami; Erna Listyaningsih; Hiro Sejati
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the effect of Return on Assets (ROA), Firm Size, Leverage, Board Size, and Board Independence on firm value, as proxied by Tobin's Q, in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The research sample was selected using a purposive sampling method and included energy sector companies that consistently published complete financial reports during the study period. The data used were secondary, while the analytical technique applied included panel data regression, with the best model selected using the Chow, Hausman, and Lagrange Multiplier tests. The results showed that Return on Assets had a positive and significant effect on firm value, Firm Size had a negative and significant effect on firm value, while Leverage, Board Size, and Board Independence had no significant effect on firm value. Simultaneously, all independent variables significantly influenced firm value, indicating that a combination of financial performance factors and corporate governance characteristics play a role in determining the value of energy sector companies.
The Effect of Working Capital Ratio, Accounts Receivable Duration, and Solvency Ratio on the Financial Performance of Healthcare Companies with Inflation as a Moderating Variable resa selfana; Lestari Wuryanti; Hiro Sejati
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i2.719

Abstract

This study aims to examine and analyze the effect of Working Capital Ratio, Accounts Receivable Duration, and Solvency Ratio on the Financial Performance of Healthcare Companies with Inflation as a Moderating Variable. The approach used is quantitative, the population of this study is healthcare sector companies listed on the Indonesia Stock Exchange for the period 2021-2023, the sampling technique uses purposive sampling technique with a total sample of 14 companies. Hypothesis testing is conducted using panel data analysis and MRA. The results of the analysis indicate that the Solvency Ratio (DER) has a negative and significant effect on Financial Performance, Inflation moderates the relationship between the Solvency Ratio and Financial Performance significantly in a positive direction, Working Capital Ratio, Accounts Receivable Duration and Solvency Ratio simultaneously have a significant effect on Financial Performance, Working Capital Ratio (CR) does not have a significant effect on Financial Performance, Accounts Receivable Duration (DSO) does not have a significant effect on Financial Performance, Inflation does not moderate the relationship between Working Capital Ratio and Financial Performance, Inflation does not moderate the relationship between Accounts Receivable Duration and Financial Performance.
The Effect of Digital Literacy, Product Innovation, Business Resilience, and Entrepreneurial Orientation on the Sustainability of Culinary MSMEs in the Kemiling Area, Bandar Lampung Ahmad Munir; Rahyono; Hiro Sejati
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to empirically examine the partial and simultaneous effects of digital literacy, product innovation, business resilience, and entrepreneurial orientation on the sustainability of culinary Micro, Small, and Medium Enterprises (MSMEs) in the Kemiling Area, Bandar Lampung. Grounded in the Resource-Based View (RBV) theory, this research employs a quantitative approach with a descriptive and associative survey design. Primary data were collected through Likert-scale questionnaires distributed to 109 valid respondents who are culinary MSME owners, and the data were subsequently analyzed using multiple linear regression. The findings reveal that digital literacy and product innovation do not have a significant partial effect on MSME sustainability, indicating that current technological and creative practices are still applied at a basic operational level rather than as strategic long-term drivers. In contrast, business resilience and entrepreneurial orientation exert a positive and significant partial impact, proving to be critical pillars for operational stability and adaptability in dynamic markets. Simultaneously, all four variables significantly influence MSME sustainability, accounting for 66.3% of the variance. The study concludes that while resilience and a proactive entrepreneurial mindset are dominant survival factors, culinary MSMEs must elevate their digital and innovative capabilities to achieve long-term sustainable growth and competitive advantage.
Co-Authors Ahmad Munir Anindia Hadiyati Utami Dede Supian Erna Listyaningsih Lestari Wuryanti Rahyono resa selfana Siti Zulaikhah