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All Journal Jurnal Mirai Management Jurnal Ilmiah Edunomika (JIE) Jurnal Ekuilnomi
Mutty Claudia Dewinda
Universitas Universal
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Penerapan Mental Accounting dalam Pengelolaan Keuangan Pribadi Mahasiswa Generasi Zelenial Desy Amalia Candrakusuma; Mutty Claudia Dewinda
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13466

Abstract

Every individual definitely needs money to fulfil various types of needs, so it is necessary to do financial management properly. The purpose of this research is to find out how the application of mental accounting to Gen Z's personal financial management. This research was conducted at the Accounting Study Programme, Surakarta University with 5 students who are Gen Z people. This research uses a qualitative descriptive method. The results of this study indicate that each respondent has different mental accounting, so that each respondent has the ability to do financial management differently. This research is expected to contribute to financial literacy, especially for Gen Z.
Internal Financial Capacity and Investment Intensity: The Moderating Role Of Cash Holdings Gun Gun Budiarsyah; Mutty Claudia Dewinda; Mandasari. R
Jurnal Ekuilnomi Vol. 8 No. 2 (2026): Ekuilnomi Vol 8 (2), Mei 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/98khpd09

Abstract

This study examines how profitability, leverage, liquidity, and firm size affect investment intensity, with particular emphasis on the moderating role of cash holdings. Using panel data from firms listed on the Indonesia Stock Exchange over 2000–2024, the analysis employs fixed-effects regression with robust standard errors. The results show that profitability and firm size are positively associated with investment intensity, whereas leverage and liquidity exert negative effects. More importantly, cash holdings significantly moderate these relationships by strengthening the positive effect of profitability and mitigating the negative effects of leverage and liquidity, highlighting the role of internal liquidity as a financial buffer. Additional analyses using asset tangibility and cash flow as alternative moderators confirm the robustness of the main findings. Asset tangibility provides the strongest and most consistent moderating effects, while cash flow offers supportive but more selective evidence. Overall, the findings suggest that investment intensity depends not only on firm fundamentals but also on firms’ internal financial capacity
Tinjauan Pengendalian Internal Piutang Usaha Sebagai Upaya Pencegahan Piutang Tak Tertagih di PT XYZ Mutty Claudia Dewinda; Sherly Sherly , Elvina Tan, Fransiska Fransiska, Viona Lam
Jurnal Mirai Management Vol 11, No 1.1
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v11i1.10587

Abstract

Penjualan kredit merupakan strategi penting bagi perusahaan untuk meningkatkan volume penjualan dalam lingkungan bisnis yang kompetitif. Namun, penjualan kredit juga menimbulkan piutang usaha yang perlu dikelola dengan baik agar tidak menimbulkan kerugian akibat piutang tak tertagih. Pengelolaan piutang dipengaruhi oleh kebijakan kredit dan prosedur penagihan, dengan salah satu faktor kunci berupa penerapan sistem pengendalian internal yang kuat untuk meminimalkan risiko. Penelitian ini bertujuan mengetahui penerapan sistem pengendalian internal piutang usaha dalam meminimalkan piutang tak tertagih pada PT XYZ berdasarkan kerangka kerja COSO. Penelitian menggunakan pendekatan kualitatif deskriptif dengan jenis penelitian studi kasus. Data dikumpulkan melalui wawancara, observasi dan dokumentasi. Hasil penelitian ini menunjukkan bahwa sistem pengendalian internal di PT XYZ secara keseluruhan tergolong sangat efektif. Namun masih ditemukan kelemahan dalam praktik penerapan sistem pengendalian internal piutang usaha pada PT XYZ berdasarkan komponen COSO.
Co-Authors Budiarsyah, Gun Gun Desy Amalia Candrakusuma Mandasari. R Sherly Sherly , Elvina Tan, Fransiska Fransiska, Viona Lam