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Pengaruh Computer Self Efficacy, Literacy Digital, Dan Social Influence Terhadap Penggunaan Dompet Digital Pada Mahasiswa Akuntansi Untag Surabaya Octavia Dwi Sagita Sari; Putri Nadiya Puspitasari; Imeltiana Imeltiana; Maria Yovita .R. Pandin
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.430

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh computer self efficacy, literacy digital, dan social influence padapenggunaan dompet digital oleh mahasiswa akuntansi Untag Surabaya. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan alat penunjang SPSS versi 22.Populasi penelitian ini adalah mahasiswa Untag Surabaya.Sebanyak 106 mahasiswa telah ditetapkan sebagaisampel penelitian ini karena telah memenuhi kriteria.Teknik regresi linier berganda digunakan untuk analisis hipotesis dalam penelitian ini.Hasil analisis data diketahui bahwa variable computer self efficacymemiliki nilai signifikansi 0,067 > 0,05 dan literacy digitalmemiliki nilai signifikansi 0,067 > 0,05 sehingga dapat dipastikan kedua variabel tersebuttidak memiliki pengaruh pada dompet digital pada mahasiswa akuntansi Untag, sedangkanvariabelsocial influence memiliki nilai signifikansi 0,000 < 0,05dapat dipastikan memiliki pengaruh pada penggunaan dompet digital mahasiswa akuntansi Untag Surabaya.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Perusahaan di Bidang Industri Tekstil yang Terdaftar di BEI Mirana Lavenia; Octavia Dwi Sagita Sari; Putri Nadiya Puspitasari; Imeltiana Imeltiana; Cholis Hidayati
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 1 (2024): Februari : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v3i1.3301

Abstract

This research aims to conduct a financial ratio analysis of four textile companies in Indonesia, namely PT Argo Pantes, PT Century, PT Ever Shine, and PT Trisula, during the 2019-2021 period. By considering the impact of the COVID-19 pandemic, this research uses a quantitative approach with a descriptive study. The results of the liquidity ratio analysis show that PT Trisula has the best ability to fulfill short-term obligations. In terms of activity, PT Ever Shine stands out in collection turnover, while PT Century has the highest inventory turnover. The solvency ratio shows that PT Trisula has the lowest dependence on debt, while PT Argo Pantes needs to pay attention to its debt structure. In terms of profitability, PT Ever Shine stands out with the highest profit margin, while PT Argo Pantes and PT Century experience negative margins. Market analysis shows a good valuation for PT Trisula with a high PER. Strategy recommendations are provided for each company, including improving debt structure, operational strategy, and dividend policy.
Pengaruh Financial Literacy, Financial Self-Efficacy, dan Financial Attitude terhadap Pengelolaan Keuangan Mahasiswa Akuntansi UNTAG Surabaya Imeltiana Imeltiana; Hwihanus Hwihanus
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2030

Abstract

The purpose of this study is to determine how accounting students Untag Surabaya manage their finances in relation to financial literacy, financial self-efficacy, and financial attitude. This study employed a quantitative approach using SPSS support tool version 25. This study's participant population is an accounting student of Untag Surabaya force 2021. A total of 100 students were selected as samples of this research since they fulfilled the requirements. Double linear regression analysis methods are employed in the study of hypotheses in this study. The hypothesis test's outcome indicates that the financial literacy variable has at count value (1,893) bigger than the t table (1,661) at the an alpha significance level of 0.05, meaning that the economic literacy has an influence on student financial management. The financial self-efficacy has a T count value (1,588) lower than the table t value (1,661), at the significance rate of 0.05, thus it can be inferred that the Financial self-eficacy does not affect student finance management. In addition, financial literacy, that financial self-efficacy, and financial attitudes impact the money management of students.
Pengaruh Green Accounting dan Dampak Lingkungan terhadap Keberlanjutan Operasional pada Perusahaan Manufaktur Octavia Dwi Sagita Sari; Putri Nadiya Puspitasari; Imeltiana Imeltiana; Maria Yovita R Pandin
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2603

Abstract

This study aims to analyze the influence of green accounting and environmental impact on the operational sustainability of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The method used is a quantitative method with data processing using SPSS. The study population includes 30 manufacturing companies listed on the IDX. The results of this study are that the green accounting variable has a significant influence on operational sustainability, while the environmental impact variable has a significant effect on sustainability. The green accounting and environmental impact variables have a significant effect simultaneously on operational sustainability.