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Saputra, Sahdan
Ilmu Komputer, Universitas Bumigora
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Financial Risk Tolerance dan Sikap Keuangan terhadap Keputusan Investasi Deposito dengan Financial Literacy sebagai Variabel Moderasi Alpina Damayanti; Rini Anggriani; Raden Bagus Faizal Irany Sidharta; Restu Alpiansah; Sahdan Saputra
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 7 No. 1 (2026): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v7i1.1524

Abstract

This study aims to analyze the effect of financial risk tolerance and financial attitude on deposit investment decisions with financial literacy as a moderating variable. The research object is Micro, Small, and Medium Enterprises (MSMEs) actors in East Lombok Regency. This study uses a quantitative approach with a survey method through the distribution of questionnaires to MSME actors. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The research results indicate that financial risk tolerance and financial attitude have a positive and significant effect on deposit investment decisions. However, financial literacy is unable to moderate the influence of financial risk tolerance or financial attitude on investment decisions. These findings suggest that in low-risk investment instruments such as deposits, psychological and behavioral factors are more dominant compared to financial knowledge aspects. This study provides a theoretical contribution to the study of behavioral finance by emphasizing that the role of financial literacy is contextual.
ACCRUAL-BASED ACCOUNTING ASSISTANCE FOR FINANCIAL LITERACY AMONG 12TH GRADE SOCIAL STUDIES STUDENTS AT MA TARBIYATUL MUSTAFID Layali Ihyani; Sahdan Saputra; Abdul Muhid; Febria Nurmelia Marlina; Rina Komala; Ega Dwi Putri Marswandi
Jurnal Pepadu Vol 7 No 2 (2026): Jurnal Pepadu
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v7i2.10738

Abstract

This community service program aimed to improve students’ understanding of accrual-based accounting through participatory socialization and practical simulation. The activity involved 54 students from XII IPS‑1 and XII IPS‑2 at MA Tarbiyatul Mustafid. The program was structured into three sessions: a theoretical presentation, a simulation of accrual-based transaction recording, and an interactive discussion. The evaluation results showed a significant improvement in students’ comprehension. The average pre‑test score of 45.2 increased to 78.6 in the post‑test. Prior to the activity, only 31% of students could distinguish between cash and accrual basis accounting, while after the activity, 73% were able to explain and apply accrual concepts in simple transaction cases. Both classes demonstrated consistent improvement, with average increases of +32.8 and +33.4 points. In practice, 85% of students successfully prepared accrual-based income statements for small business cases, although some still confused expenses and liabilities. Interactive discussions helped to correct these errors, reinforcing conceptual clarity. The findings confirm that direct practice with contextual case studies is more effective than purely theoretical learning methods.
Environmental Performance and Good Corporate Governance on Firm Value with Firm Size Moderation Ahdiat Furqan; Sahdan Saputra; Susilo Talidobel; Wira Hendri; Restu Alpiansah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12864

Abstract

Firm value merupakan indikator penting yang mencerminkan persepsi investor terhadap prospek perusahaan. Peningkatan perhatian terhadap praktik keberlanjutan mendorong perusahaan menerapkan environmental performance dan good corporate governance (GCG) untuk meningkatkan nilai perusahaan. Namun, hasil penelitian terdahulu mengenai pengaruh kedua variabel tersebut terhadap firm value masih menunjukkan inkonsistensi sehingga diperlukan penelitian lanjutan dengan mempertimbangkan firm size sebagai variabel moderasi. Penelitian ini bertujuan menganalisis pengaruh environmental performance dan good corporate governance terhadap firm value, serta menguji peran firm size dalam memoderasi hubungan tersebut pada perusahaan subsektor Food & Beverage yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan PROPER Kementerian Lingkungan Hidup dan Kehutanan, serta publikasi Bursa Efek Indonesia. Sampel terdiri atas 28 perusahaan dengan 112 observasi yang dipilih menggunakan purposive sampling. Analisis data dilakukan menggunakan regresi data panel dengan pendekatan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa environmental performance tidak berpengaruh signifikan terhadap firm value, sedangkan good corporate governance berpengaruh positif dan signifikan. Firm size tidak memoderasi pengaruh environmental performance, tetapi mampu memoderasi hubungan good corporate governance terhadap firm value, sehingga tata kelola perusahaan menjadi faktor yang lebih menentukan dalam meningkatkan kepercayaan investor dan nilai perusahaan.
Co-Authors Abdul Muhid Ahdiat Furqan AHMAD MURAD Alfilail, Nur Alpina Damayanti Anggriani, Rini Arifin, Vanesa Aristanti Baiq Nadia Nirwana Baiq Rabiatu Adawiyah Kartika Wulan Dedi Aprianto Ega Dwi Putri Marswandi Ega Dwi Putri Marswandi Febria Nurmelia Marlina FebriaNurmelia Marlina Hadi, Heri Sopian Hasina, Zahwaril Komala, Rina Lalu Yayan Ardiansyah Lanang Sakti Layali Ihyani Layali Ihyani Memy Wardani Elthia Mohammad Ziad Anwar Mubin, Miftahul Naro, Antonius M. K. Nur Alfilail opan, opansatriamandala Putri, Velmi Maya R. Ayu Ida Aryani Raden Bagus Faizal Irany Sidharta Restu Alpiansah Ridha Nurul Hayati Rina Komala Rina Komala Rini Anggraini, Rini Rini Anggriani Rosidah Alawiyah Safitri, Erika Zain Setianingrum, Rifdha Ayu Dwi Sidharta, Raden Bagus Faizal Irany Stevany Hanalyna Dethan Susilo Talidobel Syafira Mahfuzi Ardiyati Tri Veny Putri Wangi, Baiq Larre Ginggit Sekar Widnyana, Ida Bagus Ari Wira Hendri Wisudanto Wisudanto Wiwik Wida Farwati Wiya Suktiningsih Zahrah, Zahrah Zubaedi