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Analisis Literasi Masyarakat Tentang Pengelolaan Keuangan Pribadi Terhadap Tabungan, Investasi, dan Pengeluaran Vivi Armadhani; Hwihanus Hwihanus
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1173

Abstract

This research aims to measure people's understanding of personal financial concepts, such as savings, investment and spending. Factors such as education, experience, and social and economic factors will be identified as influencing people's financial literacy levels. It is hoped that concrete recommendations will help in increasing financial literacy for the people of Nginden Jagkungan subdistrict, Surabaya. This research uses a quantitative descriptive approach. The type and source of research data is an important element in the research process. The data used in this research is primary data. The data analysis method used in this research uses the PLS (Partial Least Square) analysis application through the Smart PLS program. Financial literacy with the Insurance, Investment and Financial Planning indicators has a positive effect of 0.540 and a significant 0.000% on Investment with the Knowledge of Investment and Market indicators. capital, financial literacy with indicators of Insurance, Investment and Financial Planning have a positive effect of 0.256 and a significant of 0.033% on Savings with indicators of Knowledge Interest and Confidence, Financial literacy with indicators of Insurance, Investment and Financial Planning have a positive effect of 0.632 and a significant of 0.000% on Expenditures with Knowledge indicators Availability of goods and services and price levels1. Financial literacy with insurance, investment and financial planning has a positive and significant effect on public investment with knowledge about investment and capital markets. 2. Financial literacy with insurance, investment and financial planning has a positive and significant effect on people's savings with financial knowledge. 3. Financial literacy with insurance, investment and financial planning indicators has a positive and significant effect on the level of public expenditure with knowledge of the availability of goods and services and price levels.
Investment Decision Analysis of Ritail Government Securities Indhira Ridho Abdhilla; Vivi Armadhani; Siti Lailatus Saidah; Maria Yovita R Pandin
Brilliant International Journal Of Management And Tourism Vol 4 No 1 (2024): February: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v4i1.2500

Abstract

The purpose of this study is to analyze the characteristics, identify and evaluate risk factors in retail SBN bonds ORI023 and ORI024 series in influencing the achievement of individual investment goals. this research method is qualitative and data collection techniques, data analysis techniques regarding the research conducted. The data collection techniques used in this research are documentation and literature studies sourced from relevant secondary data to be studied, namely in the form of stock market price data on the official yahoo finance web, scientific journals, and so on. The findings of this study indicate that the market value of ORI023 in the secondary market is Rp.998,289 and the initial market value of ORI024 is Rp. 1,000,000 which is the same as its nominal price.
The Influence of Audit Materiality, Compliance with Audit Standards (SA), Material Misstatement on Sustainability Performance and Audit Opinion with Fairness Principle as Moderating Variable: (On Mining Companies Listed on the IDX in 2019-2023) Vivi Armadhani; Tri Ratnawati
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.408

Abstract

This study aims to analyze the effect of audit materiality, compliance with audit standards (SA), and material misstatements on sustainability performance and audit opinion, with the principle of fairness as a moderating variable in mining companies listed on the Indonesia Stock Exchange ( IDX) for the 2019-2023 period. This research was conducted with a quantitative approach, using secondary data in the form of financial reports, sustainability reports, and independent audit reports. The results showed that compliance with audit standards has a significant effect on sustainability performance and audit opinion, while audit materiality and material misstatement do not have a significant effect directly on these two variables. In addition, the principle of fairness as a moderating variable does not strengthen the relationship between sustainability performance and audit opinion. These findings suggest that mining companies need to improve transparency and compliance with audit standards to support sustainability and obtain better audit opinions. This research provides a theoretical contribution to the study of sustainability accounting as well as practical guidance for auditors and company management in improving the quality of financial reporting and sustainability.
Investment Decision Analysis of Ritail Government Securities Indhira Ridho Abdhilla; Vivi Armadhani; Siti Lailatus Saidah; Maria Yovita R Pandin
Brilliant International Journal Of Management And Tourism Vol. 4 No. 1 (2024): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v4i1.2500

Abstract

The purpose of this study is to analyze the characteristics, identify and evaluate risk factors in retail SBN bonds ORI023 and ORI024 series in influencing the achievement of individual investment goals. this research method is qualitative and data collection techniques, data analysis techniques regarding the research conducted. The data collection techniques used in this research are documentation and literature studies sourced from relevant secondary data to be studied, namely in the form of stock market price data on the official yahoo finance web, scientific journals, and so on. The findings of this study indicate that the market value of ORI023 in the secondary market is Rp.998,289 and the initial market value of ORI024 is Rp. 1,000,000 which is the same as its nominal price.