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All Journal Jurnal Akuntansi dan Keuangan West Science Journal of Management, Economic, and Accounting
Intan Amandayu
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Manajemen Laba dengan Pendekatan Model Jones Ridho Fiqriansyah; Maya Macia Sari; Intan Amandayu; Khania Br Tarigan; Windy Orchidia
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i01.910

Abstract

Penelitian ini mengeksplorasi analisis manajemen laba pada laporan keuangan dengan fokus utama pada model Standard Jones dan modifikasinya, yang terbukti menjadi pendekatan yang paling umum digunakan dalam literatur dan database penelitian terkait. Melalui tinjauan literatur dan penelitian yang mendalam, ditemukan bahwa model Standard Jones dan variasinya memiliki signifikansi dalam mengidentifikasi praktik manipulasi laba perusahaan. Metode analisis data yang diterapkan adalah deskriptif kuantitatif, memungkinkan pemahaman yang mendalam tentang dinamika manajemen laba. Hasil penelitian menunjukkan keberadaan manajemen laba, dengan model Jones menjadi landasan utama. Selain itu, penelitian ini merinci langkah-langkah perhitungan dalam model Jones dan mendiskusikan tujuan di balik praktek manipulasi laba yang diadopsi oleh perusahaan.
The Influence of Digital Literacy, E-Wallet Usage Level, and Lifestyle on Financial Literacy Intan Amandayu; Hernawaty Hernawaty; Aulia Aulia
Journal of Management, Economic, and Accounting Vol. 5 No. 4 (2026): Oktober
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i4.1722

Abstract

This study aims to determine the effect of Digital Literacy, E-Wallet Usage Level. and Lifestyle on Financial Literacy among Management Students of Universitas Pembangunan Panca Budi Medan, Class of 2022-2023. The type of research used is associative research with a quantitative approach. The population in this study were Management Study Program students of Universitas Pembangunan Panca Budi Medan, Class of 2022-2023. The sampling technique used purposive sampling with a total sample of 91 respondents. Data processing was carried out using SPSS version 25. The results show that digital literacy has a positive and significant effect on financial literacy. The level of e-wallet usage has a positive and significant effect on financial literacy. Lifestyle has an effect on financial literacy. Furthermore, digital literacy, level of e-wallet usage, and lifestyle simultaneously have a positive and significant effect on students financial literacy.
Co-Authors Aulia Aulia Hernawaty Hernawaty Khania Br Tarigan Maya Macia Sari Ridho Fiqriansyah Windy Orchidia