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All Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Balance : Media Informasi Akuntansi dan Keuangan Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Penelitian dan Pengabdian Masyarakat AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Christian, Iwan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Literasi Keuangan, Persepsi Harga, Dan Perilaku Keuangan Terhadap Minat Mahasiswa Berinvestasi di Pasar Modal Herauani, Agrifa; Husnatarina, Fitria; Belladonna Umbing, Golda; Yuni, Sri; Kubertein, Agus; Christian, Iwan
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 6 No. 2 (2023): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v6i2.1377

Abstract

The purpose of this study was to find out whether financial literacy, price perceptions, anda financial behavior can influence students interest in investing in the capital market. This type of research uses quantitative research. This study used a questionnaire with a total sample of 94 respondents. The analytical tools used were descriptive statistical tests, validity and reliability tests, classic assumption test and hypothesis testing using IBM SPSS 25. The research result show that financial literacy and price perceptionss have a positive and significant effect on students interest in investing in the capital market. Meanwhile, financial behavior has no effect on students interest in investing in the capital market.Abstrak Tujuan penelitian ini untuk mengetahui apakah literasi keuangan, persepsi harga, dan perilaku keuangan dapat mempengaruhi minat mahasiswa untuk berinvestasi di pasar modal. Jenis penelitian ini menggunakan penelitian kuantitatif. Penelitian ini menggunakan kuesioner dengan jumlah sampel yaitu 94 responden. Alat analisis yang digunakan yaitu uji statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik dan uji hipotesis dengan menggunakan IBM SPSS 25. Hasil penelitian menunjukkan literasi keuangan dan persepsi harga berpengaruh positif dan signifikan terhadap minat mahasiswa berinvestasi di pasar modal. Sedangkan perilaku keuangan tidak berpengaruh terhdap minat mahasiswa berinvestasi di pasar modal.
The Effect of Budget Goal Clarity and Budget Participation on Budgetary Slack: Information Asymmetry as Moderation in SKPD Palangka Raya City Anjeliasi, Andini Kezia; Rahmiati, Rahmiati; Fransiska, Christina; Yuni, Sri; Christian, Iwan; Yuniati, Ade
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 2 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i2.15716

Abstract

This study examines the influence of budget goal clarity and budgetary participation on budgetary slack, with information asymmetry as a moderating variable. The research was conducted on 60 respondents from 20 Regional Work Units (SKPD) in Palangka Raya City. Using multiple regression and moderated regression analysis, the results show that budget goal clarity negatively affects Budgetary Slack, while budgetary participation positively affects it. Information asymmetry moderates both relationships, strengthening the effect of budget goal clarity and weakening the effect of budgetary participation on Budgetary Slack. These findings imply the importance of clear budget goals, managed participation levels, and minimized information asymmetry in reducing Budgetary Slack. The study contributes to the understanding of budgetary practices in local government units and provides insights for improving budget management in the public sector.
Pendampingan Pengelolaan Keuangan Dengan Menggunakan Aplikasi Catatan Keuanganku Pada UMKM Kebab Turki Wenak di Kota Palangka Raya Sabnah, Mia Nur; Mesrania; Mida; Monalisa; Kristina, Novi; Mentari, Theresia; Christian, Iwan
ALMUJTAMAE: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2024): Desember
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/almujtamae.v4i3.15805

Abstract

Pendampingan bagi UMKM dalam pengelolaan keuangan merupakan langkah penting untuk meningkatkan keberlanjutan dan pertumbuhan usaha. Pendampingan ini bertujuan untuk memberikan pemahaman kepada pelaku usaha secara teoritis terkait manfaat pencatatan keuangan sederhana dan pemahaman praktik melalui aplikasi catatan keuanganku. Aplikasi ini dirancang untuk memudahkan UMKM dalam mencatat transaksi keuangan, memantau arus kas, dan menyusun laporan keuangan yang lebih akurat. Metode pengabdian dilakukan dengan pengenalan aplikasi kepada pelaku usaha dan praktik cara penggunaan pembukuan digital menggunakan aplikasi catatan keuanganku Hasil dari pendampingan menunjukkan peningkatan pemahaman dan keterampilan pelaku UMKM dalam pengelolaan keuangan serta berdampak positif terhadap kinerja usaha secara keseluruhan. Hasil akhir dari pengabdian ini diharapkan supaya pelaku usaha UMKM terkhususnya yang menjadi subyek pengabdian dapat memahami konsep pentingnya melakukan pencatatan keuangan pada usaha mereka dengan menggunakan aplikasi catatan keuanganku.
Pendampingan Digital Marketing dan Branding UMKM Achiera Bouquet Lesa, Natasha Cristy; Pasaribu, Masdelina; Yosepha, Novia; Jannati, Nur; Rochma, Pradya Ingri Nabila; Christian, Iwan
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i4.303

Abstract

This community service activity aims to optimize the development of MSMEs through the implementation of effective digital marketing and branding strategies. This activity was carried out on August 25 - September 28, 2024 through the participatory action research method. Among the mentoring activities are market analysis, digital content creation, social media management, and designing a stronger brand identity. The results of community service activities are that increasing brand recognition and product sales can be done through optimizing digital platforms. This mentoring can improve the ability of MSMEs to manage digital marketing and branding, thereby helping the Achiera Bouquet business grow.
Model Mediasi Makroekonomi: Peran Kredit Masyarakat terhadap Jumlah Uang Beredar di Indonesia Haga, Ronni; Muliyani, Agustina; Christian, Iwan; Pambelum, Yohanes Joni; Diarsyad, Muhammad Ichsan; Prakoso, Rian Sidiq
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24736

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengkaji pengaruh BI Rate, Produk Domestik Regional Bruto (PDRB), inflasi, dan realisasi investasi terhadap jumlah uang beredar (M1) di Indonesia, dengan kredit masyarakat sebagai variabel mediasi dalam model hubungan makroekonomi.Metode Penelitian: Metode yang digunakan adalah pendekatan kuantitatif dengan teknik Partial Least Squares Structural Equation Modeling (PLS-SEM) versi 4.0. Data yang dianalisis berupa time series triwulanan periode 2015–2023, dengan total 36 observasi.Originalitas/Novelty: Kebaruan dari penelitian ini terletak pada penggunaan kredit masyarakat sebagai variabel mediasi dalam model struktural hubungan antara indikator makroekonomi dan jumlah uang beredar di Indonesia. Penelitian ini juga mengintegrasikan pengujian pengaruh langsung dan tidak langsung secara simultan.Hasil Penelitian: Kredit masyarakat terbukti berpengaruh langsung dan signifikan terhadap jumlah uang beredar. PDRB dan realisasi investasi tidak berpengaruh langsung, namun menunjukkan pengaruh tidak langsung yang signifikan melalui kredit. BI Rate hanya berpengaruh langsung, inflasi tidak signifikan.Implikasi: Hasil penelitian menekankan pentingnya penguatan sistem kredit yang responsif dan inklusif agar transmisi kebijakan moneter dapat efektif dalam mendorong likuiditas dan mendukung pertumbuhan ekonomi nasional. Research Objective: This study aims to examine the influence of the BI Rate, Gross Regional Domestic Product (GRDP), inflation, and investment realization on the money supply (M1) in Indonesia, with household credit as a mediating variable within the macroeconomic relationship model.Research Method: The method used is a quantitative approach employing Partial Least Squares Structural Equation Modeling (PLS-SEM) version 4.0. The data analyzed consists of quarterly time series from 2015 to 2023, totaling 36 observations.Originality/Novelty: The novelty of this research lies in the use of household credit as a mediating variable in the structural model linking macroeconomic indicators to the money supply in Indonesia. This study also integrates simultaneous testing of both direct and InDirect Effects.Research Findings: Household credit has a direct and significant effect on the money supply. GRDP and investment realization do not have a Direct Effect but show significant InDirect Effects through credit. The BI Rate has a Direct Effect only, while inflation is found to be statistically insignificant.Implications: The findings highlight the importance of strengthening a responsive and inclusive credit system to ensure that monetary policy transmission is effective in enhancing liquidity and supporting national economic growth.
Pengaruh Kinerja Keuangan, Kebijakan Dividen, Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Setelah Initial Public Offering Setya Wibawa, Kukuh; Yuni, Sri; Christian, Iwan
Balance: Media Informasi Akuntansi dan Keuangan Vol. 16 No. 1 (2024): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v16i1.11393

Abstract

Company size, and managerial ownership on company value after Initial Public Offering (IPO) among property sector companies listed on the Indonesia Stock Exchange from 2019 to 2022. When a company has capital, it has a significant opportunity for expansion to create value growth for the company. The funding obtained at the IPO or its proceeds is determined based on underwriter arguments to establish the company's value according to the reflected information for profit. The ratios used in this research are Financial Performance, Dividend Policy, Company Size, and Managerial Ownership. The research methodology employed in this study is quantitative research, and data collection techniques consist of collecting, recording, and analyzing secondary data in the form of financial reports from property sector companies published by the Indonesia Stock Exchange through its website from 2019 to 2022. The sample in this research was selected using purposive sampling, resulting in a sample of 11 property companies that meet the sample criteria. The data analysis method used is multiple linear regression analysis, and the testing is conducted both partially and simultaneously. The results of this research indicate that financial performance, dividend policy, company size, and managerial ownership do not significantly influence the company's value after IPO. However, when considered simultaneously, financial performance, dividend policy, company size, and managerial ownership collectively influence the company's value after IPO
Pengaruh Kebijakan Dividen, Likuiditas, dan Solvabilitas terhadap Nilai Perusahaan Perbankan di BEI Periode 2021-2023 Christian, Iwan; Ahmad Dwi Mubarok; Hussain, Abrar; Saputra, Achmad Andika; Wildan, Alfan Hoirul; Pratama, Andika Rizki; Aprillia, Dhini; Ahkam, Aufa Muhammad
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 12 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/8jr5q719

Abstract

This research aims to examine and analyze the influence of dividend policy, liquidity, and solvency on the firm value of banking companies listed on the Indonesia Stock Exchange (IDX) during the observation period of 2021-2023. The type of research used is quantitative research. The population in this study consists of banking companies listed on the Indonesia Stock Exchange, totaling 47 companies. The sampling technique used is purposive sampling, resulting in a sample of 16 banking sector companies that meet specific criteria. The data analysis technique employed is multiple linear regression analysis using the Eviews version 9 data processing program. The results show that dividend policy has a positive and have no effect on firm value, while the liquidity and solvency variables indicate a negative and have no effect on firm value.
Co-Authors Ahkam, Aufa Muhammad Ahmad Dwi Mubarok Anjeliasi, Andini Kezia Aprillia, Dhini Belladonna Umbing, Golda Diarsyad, Muhammad Ichsan Fransiska, Christina Herauani, Agrifa Husnatarina, Fitria Hussain, Abrar Jannati, Nur Kristina, Novi Kubertein, Agus Lesa, Natasha Cristy Mentari, Theresia Mesrania Mida Monalisa Muliyani, Agustina Pasaribu, Masdelina Pratama, Andika Rizki Rahmiati Rahmiati Rian Sidiq Prakosos Rochma, Pradya Ingri Nabila Ronni Haga Sabnah, Mia Nur Saputra, Achmad Andika Setya Wibawa, Kukuh Wildan, Alfan Hoirul Yohanes Joni Pambelum Yosepha, Novia Yuni, Sri Yuniati, Ade