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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Enrichment: Journal of Multidisciplinary Research and Development
Umi Muawanah
Universitas Gajayana Malang, Jawa Timur, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Health Professions Mathematics Social Sciences

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The Effect of Lifestyle and Financial Literacy on Consumptive Behavior Millennials on Social Media Instagram Novearhenada Jingga Arnesya; Sugeng Mulyono; Umi Muawanah
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 4 (2024): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i4.128

Abstract

This study aims to test and analyze the influence of lifestyle and financial literacy on the consumptive behavior of the millennial generation on Instagram social media. The research approach used was an explanatory study with a population of 1,927 Instagram followers and a random sample of 331 people. The data were analyzed using multiple linear regression, F test, and t-test with a significance level of 5%. Previously, a classical assumption test was carried out. The results of the study show that partially, lifestyle and financial literacy have a significant effect on consumptive behavior. Simultaneously, lifestyle and financial literacy also have a significant effect on consumptive behavior, with financial literacy having a dominant influence. The implications of this study show the importance of controlling lifestyle and increasing financial literacy to reduce the consumptive behavior of the millennial generation. This research provides an in-depth understanding of the factors that influence consumptive behavior and can be used as a basis for designing more effective financial education strategies
Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan pada Perguruan Tinggi Negeri di Jawa Timur Frinta Pratamasari; Umi Muawanah; Djuni Farhan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4097

Abstract

Purpose: The aim of this research is to find out whether human resource competence, internal control systems and good university governance have a direct or indirect effect on the quality of state universities' financial reports. Methodology/approach: The research uses a quantitative approach, with data collection methods using questionnaires. The research sample was 255 leaders, internal supervisory units, managers and preparers of PTN financial reports in the UAPPA/B Unit in the Java Region. Path analysis was used as an analytical tool in this research, with SEM-PLS. Results/findings: Human resource competency, internal control system and good university governance has a positive and significant effect on the quality of financial reports. Human resource competency and internal control system has a positive and significant effect on good university governance. Human resource competency, internal control system has a positive and significant effect on the quality of financial reports through good university governance. Limitations: This study is limited by measuring the quality of financial reports from the perspective of human resource competency, internal control system and good university governance. While there are several other variables that can affect the quality of financial reports, such as the quality of information technology, because currently financial reports are done based on applications. Contribution: This finding is expected to increase the understanding that quality financial reports are produced by competent human resources in accounting, the organization has good internal control and the organization implements good university governance appropriately. Furthermore, this study contributes to the literature by showing the importance of financial report quality to maintain the image of the organization. Novelty: This study addresses the gap in previous research, that the competence of human resources for managing current financial reports must be complemented by an understanding of the use of applications that have been determined by the ministry.
Co-Authors Djuni Farhan Frinta Pratamasari Novearhenada Jingga Arnesya Sugeng Mulyono