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PENGARUH FINANCIAL LITERACY DAN FINANCIAL BEHAVIOR TERHADAP MINAT INVESTASI Ni Made Mustini; Tiara Kusuma Dewi; Laras Oktaviani
JUIMA : JURNAL ILMU MANAJEMEN Vol. 14 No. 1 (2024): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the influence of Financial Literacy and Financial Behavior on investment interest. Investing is one way to manage finances. When someone is interested in investing, that person already has sufficient financial knowledge or literacy regarding current economic conditions and is supported by an attitude in managing finances well (Financial Behavior). This research is quantitative research with data collection methods using questionnaires distributed to 101 students of the accounting study program at Triatma Mulya University. This research was assisted by the SPSS 22 statistical tool. The results of this research show that Financial Literacy and Financial Behavior have a significant effect on investment interest and have a contribution of 81.6%, the remaining 18.4% is influenced by other variables not included in this research.
PENGARUH LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA: Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2019-2021 Kadek Chindi Febriana Arista; Gde Herry Sugiarto Asana; Tiara Kusuma Dewi
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.103

Abstract

Manajemen laba dapat digambarkan sebagai salah satu tindakan yang dilakukanoleh manajemen perusahaan untuk memperoleh laba sehingga, mendapatkan informasimengenai keuntungan secara ekonomis yang tidak pernah dialami perusahaan dalamjangka panjang bahkan merugikan perusahaan. Manajemen laba terjadi karena adanyakonflik antara agen sebagai manajer dan pemilik sebagai principle. Dapat diasumsikanbahwa dimungkinkan manajer akan berprilaku oportunistik demi kepentingan pribadidengan melakukan praktik manajemen laba. Manajemen laba dilakukan dengan carameratakan, menaikan, dan menurunkan laba, sehingga laporan keuangan yangsemestinya membantu penggunanya tetapi justru memberikan informasi yang tidaktepat bagi penggunanya. Hal ini mengakibatkan laporan keuangan tidak dapatdiandalkan, karena informasi yang terkandung didalamnya tidak menampilkaninformasi yang seharusnya. Tujuan penelitian ini untuk menguji dan memperoleh buktiempiris pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan TerhadapManajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar di Bursa EfekIndonesia. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yangterdaftar di Bursa Efek Indonesia Tahun 2019-2021. Penelitian ini menggunakan datasekunder. Data dikumpulkan dari Bursa Efek Indonesia dan laporan keuangan tahunan2019-2021. Sampel yang digunakan sebanyak 118 perusahaan melalui metodepurposive sampling. Metode analisis yang digunakan adalah analisis regresi linierberganda. Berdasarkan hasil penelitian disimpulkan bahwa leverage berpengaruhpositif terhadap manajemen laba, profitabilitas berpengaruh positif terhadapmanajemen laba, ukuran perusahaan berpengaruh positif terhadap manajemen laba.
BELANJA MODAL DITINJAU DARI DANA PERIMBANGAN DAN PENDAPATAN ASLI DAERAH KABUPATEN DAN KOTA DI PROVINSI BALI TAHUN 2016-2020 Ni Putu Vira Cintya Dewi; Tiara Kusuma Dewi; Gde Herry Sugiarto Asana
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.104

Abstract

Local governments utilize their capital expenditure budgets to construct facilities and infrastructure for the development of their respective regions. The distribution of capital expenditure is influenced by various factors, including local original revenue and balancing funds. The objective of this research is to examine the impact of local original income and balancing funds on capital expenditure in the regencies and cities of Bali. The data for this study was collected through the documentation method, gathering, processing, and recording data from secondary sources relevant to the research. The study population comprises the Regency and City Governments of Bali, which consist of eight districts. The results indicate that the profit sharing fund has a positive effect on capital expenditure. It is recommended that local governments in Bali focus on further developing potential sources of regional income to enhance their Regional Original Revenue (PAD). This can be achieved through the intensification of tax collection and the formulation of regional regulations that support economic activities within the regions. The allocation of balancing funds such as General Allocation Fund (DAU), Specific Allocation Fund (DAK), and Special Allocation Fund (DBH) should prioritize areas that directly impact public interests, such as infrastructure and facilities that stimulate economic growth. It is important to avoid diverting the balancing fund and PAD for non-beneficial expenditure allocations. Capital expenditure should be carried out with the aim of providing optimal public services and generating income for the region..
Interactive Teaching Materials Based on Character Education to Improve English Reading Comprehension of Elementary School Students Ni Putu Artila Dewi; Ni Made Dita Sintadewi; Tiara Kusuma Dewi
Jurnal Ilmiah Pendidikan dan Pembelajaran Vol. 8 No. 3 (2024): October
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jipp.v8i3.85834

Abstract

This research is motivated by the low reading comprehension of English among grade IV elementary school students and the need for interactive teaching materials that not only improve academic ability, but also students' character. This study aims to develop and test the effectiveness of interactive teaching materials based on character education to improve students' reading comprehension. The research uses the Research and Development (R&D) method with the research subject of grade IV elementary school students. The instruments used include observation sheets, expert assessments of the content and structure of teaching materials, and questionnaires to get feedback from teachers and students. Data was collected through classroom observations, expert assessments, and interviews. The data was analyzed using descriptive analysis to determine the effectiveness of teaching materials. The results of the study show that interactive teaching materials, consisting of digital games, stories, and quizzes, can significantly improve students' reading comprehension and increase their learning engagement. In addition, the integration of character education in this teaching material promotes positive attitudes and behaviors in students. The implication of this study is that character education-based interactive teaching materials are effective in improving reading skills, and need to be applied to other subjects with continuous teacher training for optimal results.
PENGELOLAAN BANK PLASTIK DALAM UPAYA PENINGKATAN EKONOMI DAN KEBERSIHAN DI DESA WISATA CEPAKA Ni Nyoman Sri Rahayu Trisna Dewi; Tiara Kusuma Dewi
Synergy and Society Service Vol. 1 No. 1 (2021): Synergy and Society Service
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.297 KB) | DOI: 10.51713/save.v1i1.40

Abstract

Garbage is a major problem in the community which can cause environmental pollution, the daily life of the village community is more about processing the final waste by burning it at a certain time, therefore with the existence of a waste bank there will be an increase in environmental awareness and perhaps economic awareness. The Garbage Bank is a business entity engaged in inorganic waste management. People can sort and save waste at the Garbage Bank, so that it can generate economic value. The Garbage Bank serves customers in saving waste, but most of the Garbage Bank still uses conventional transaction facilities, which causes the transaction data to be lost, damaged, or inaccurate calculation of transaction data. The Garbage Bank also serves garbage collection to customer locations around the Garbage Bank. This research has the main objective to provide assistance in the making and provision of administrative bookkeeping to the Management of the Cepaka Harum Plastic Bank.
PERAN SISTEM INFORMASI AKUNTANSI PADA UMKM PENGRAJIN ANYAMAN BAMBU Ni Nyoman Sri Rahayu Trisna Dewi; Komang Fridagustina Adnantara; Tiara Kusuma Dewi
Synergy and Society Service Vol. 2 No. 2 (2022): Synergy and Society Service
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/save.v2i2.67

Abstract

Tanggahan Peken is one of the areas in Bangli which famous for its bamboo crafts. Most of the people of Tanggahan Peken have the skills of making bamboo crafts. The partner in this activity is Wulans Bambu which is an economically productive partner. Bamboo craft shows the development of the crafts all the time because these products have a broader function, which is not only used in religious ceremonies but also started to be used for daily utensils. The main problem in this research was the marketing management which still used conventional systems, even though the opportunity for showing their products to outside Bali was very large. The solution offered is to introduce the role of accounting information systems in the form of websites and e-commerce for the partners in terms of marketing and electronic transactions as well as providing assistance on export procedures and export requirements so they could enter foreign markets without going through third parties. The outputs that targeted for this activity is an increase in partner empowerment in terms of increasing partner knowledge, partner success in expanding marketing reach, and increasing partner turnover.
ACTIVITY MORNING (SELASA LITERASI) SEBAGAI STRATEGI MEMBANGUN LINGKUNGAN SEKOLAH BERLITERASI Tiara Kusuma Dewi; Tika Febryana Setianingrum; Tina Rumeuw; Winarno
VOCATIONAL: Jurnal Inovasi Pendidikan Kejuruan Vol. 6 No. 1 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/vocational.v6i1.9439

Abstract

The Activity Morning Program in the form of Selasa Literasi is a school literacy innovation designed to foster a literacy-oriented school environment in vocational high schools. This study aims to evaluate the implementation of the Activity Morning Program, analyze its impact on students’ literacy habits and attitudes, and identify supporting and inhibiting factors in its implementation at SMK Negeri 3 Salatiga. This research employed a descriptive qualitative method involving students, literacy teachers, librarians, and school management as research participants. Data were collected through observation, in-depth interviews, and documentation, with data validity ensured through method triangulation, source triangulation, and member checking. The findings indicate that the Selasa Literasi program has been implemented consistently and in accordance with established guidelines. The program is conducted every Tuesday for 40 minutes before formal lessons begin and includes various literacy activities such as reading, writing summaries, composing short opinions, creating concept maps, and practicing numeracy skills. The program has a positive impact on improving students’ reading habits, short writing skills, learning readiness, and the development of a more literate school environment both physically and socially. Teachers play a crucial role in maintaining discipline, providing guidance, and enhancing the quality of literacy activities. However, challenges remain, particularly related to limited reading materials and uneven student motivation across classes. Overall, the Activity Morning Program through Selasa Literasi is effective as a literacy habituation strategy and has strong potential to be further developed and replicated in other vocational high schools. ABSTRAKProgram Activity Morning dalam bentuk Selasa Literasi merupakan salah satu inovasi literasi sekolah yang dikembangkan untuk membangun budaya literasi di Sekolah Menengah Kejuruan (SMK). Penelitian ini bertujuan untuk mengevaluasi keterlaksanaan Program Activity Morning, menganalisis dampaknya terhadap kebiasaan dan sikap literasi siswa, serta mengidentifikasi faktor pendukung dan penghambat pelaksanaannya di SMK Negeri 3 Salatiga. Penelitian ini menggunakan metode deskriptif kualitatif dengan subjek penelitian meliputi siswa, guru pendamping literasi, pustakawan, dan pihak manajemen sekolah. Teknik pengumpulan data dilakukan melalui observasi, wawancara mendalam, dan dokumentasi, dengan validitas data dijaga melalui triangulasi metode, triangulasi sumber, dan member checking. Hasil penelitian menunjukkan bahwa pelaksanaan Selasa Literasi berjalan secara konsisten dan sesuai dengan pedoman yang telah ditetapkan sekolah. Program ini dilaksanakan setiap hari Selasa selama 40 menit sebelum pembelajaran dimulai dan melibatkan aktivitas membaca, menulis ringkasan, menulis opini, pembuatan peta konsep, serta latihan numerasi. Selasa Literasi berdampak positif terhadap peningkatan kebiasaan membaca, kemampuan menulis singkat, kesiapan belajar siswa, serta terbentuknya lingkungan sekolah yang lebih literat baik secara fisik maupun sosial. Peran guru pendamping terbukti sangat penting dalam menjaga disiplin, memberikan bimbingan, dan meningkatkan kualitas kegiatan literasi. Meskipun demikian, masih ditemukan kendala berupa keterbatasan variasi bahan bacaan dan motivasi siswa yang belum merata. Secara keseluruhan, Program Activity Morning melalui Selasa Literasi efektif sebagai strategi pembiasaan literasi dan berpotensi dikembangkan serta direplikasi di SMK lain.
ACTIVITY MORNING (SELASA LITERASI) SEBAGAI STRATEGI MEMBANGUN LINGKUNGAN SEKOLAH BERLITERASI Tiara Kusuma Dewi; Tika Febryana Setianingrum; Tina Rumeuw; Winarno
VOCATIONAL: Jurnal Inovasi Pendidikan Kejuruan Vol. 6 No. 1 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/vocational.v6i1.9439

Abstract

The Activity Morning Program in the form of Selasa Literasi is a school literacy innovation designed to foster a literacy-oriented school environment in vocational high schools. This study aims to evaluate the implementation of the Activity Morning Program, analyze its impact on students’ literacy habits and attitudes, and identify supporting and inhibiting factors in its implementation at SMK Negeri 3 Salatiga. This research employed a descriptive qualitative method involving students, literacy teachers, librarians, and school management as research participants. Data were collected through observation, in-depth interviews, and documentation, with data validity ensured through method triangulation, source triangulation, and member checking. The findings indicate that the Selasa Literasi program has been implemented consistently and in accordance with established guidelines. The program is conducted every Tuesday for 40 minutes before formal lessons begin and includes various literacy activities such as reading, writing summaries, composing short opinions, creating concept maps, and practicing numeracy skills. The program has a positive impact on improving students’ reading habits, short writing skills, learning readiness, and the development of a more literate school environment both physically and socially. Teachers play a crucial role in maintaining discipline, providing guidance, and enhancing the quality of literacy activities. However, challenges remain, particularly related to limited reading materials and uneven student motivation across classes. Overall, the Activity Morning Program through Selasa Literasi is effective as a literacy habituation strategy and has strong potential to be further developed and replicated in other vocational high schools. ABSTRAKProgram Activity Morning dalam bentuk Selasa Literasi merupakan salah satu inovasi literasi sekolah yang dikembangkan untuk membangun budaya literasi di Sekolah Menengah Kejuruan (SMK). Penelitian ini bertujuan untuk mengevaluasi keterlaksanaan Program Activity Morning, menganalisis dampaknya terhadap kebiasaan dan sikap literasi siswa, serta mengidentifikasi faktor pendukung dan penghambat pelaksanaannya di SMK Negeri 3 Salatiga. Penelitian ini menggunakan metode deskriptif kualitatif dengan subjek penelitian meliputi siswa, guru pendamping literasi, pustakawan, dan pihak manajemen sekolah. Teknik pengumpulan data dilakukan melalui observasi, wawancara mendalam, dan dokumentasi, dengan validitas data dijaga melalui triangulasi metode, triangulasi sumber, dan member checking. Hasil penelitian menunjukkan bahwa pelaksanaan Selasa Literasi berjalan secara konsisten dan sesuai dengan pedoman yang telah ditetapkan sekolah. Program ini dilaksanakan setiap hari Selasa selama 40 menit sebelum pembelajaran dimulai dan melibatkan aktivitas membaca, menulis ringkasan, menulis opini, pembuatan peta konsep, serta latihan numerasi. Selasa Literasi berdampak positif terhadap peningkatan kebiasaan membaca, kemampuan menulis singkat, kesiapan belajar siswa, serta terbentuknya lingkungan sekolah yang lebih literat baik secara fisik maupun sosial. Peran guru pendamping terbukti sangat penting dalam menjaga disiplin, memberikan bimbingan, dan meningkatkan kualitas kegiatan literasi. Meskipun demikian, masih ditemukan kendala berupa keterbatasan variasi bahan bacaan dan motivasi siswa yang belum merata. Secara keseluruhan, Program Activity Morning melalui Selasa Literasi efektif sebagai strategi pembiasaan literasi dan berpotensi dikembangkan serta direplikasi di SMK lain.
Pengaruh Kepemilikan Saham Publik, Ukuran Perusahaan dan Umur Perusahaan terhadap Tingkat Pengungkapan Laporan Keuangan pada Perusahaan BUMN yang Terdaftar di BEI Ni Nyoman Rita Apriliani; Komang Fridagustina Adnantara; Tiara Kusuma Dewi
Jurnal Manajemen dan Ekonomi Kreatif Vol. 4 No. 2 (2026): April: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v4i2.699

Abstract

This study is motivated by the strategic role of State-Owned Enterprises (SOEs) as managers of state resources, which are vulnerable to agency conflicts and political pressures, where financial statement transparency serves as a key indicator of public accountability. This phenomenon is reinforced by the emergence of several cases of alleged financial statement manipulation in the SOE sector, highlighting the importance of evaluating factors that influence the openness and transparency of corporate financial information. This study aims to examine the effect of public share ownership, firm size, and firm age on the level of financial statement disclosure. The sample consists of 13 SOEs that meet the specified criteria, with a total of 39 observations during the 2022–2024 period. The data analysis technique employed is panel data regression analysis using the Fixed Effect Model (FEM), which has passed model selection tests and classical assumption tests. The results indicate that public share ownership has a significant positive effect due to external pressure to enhance transparency. Firm age also shows a significant positive effect, reflecting the maturity of reporting systems and the entity’s experience in complying with regulations. In contrast, firm size has a significant negative effect, indicating that large-asset companies tend to limit information disclosure to maintain competitive strategies or avoid political costs. Based on the coefficient of determination (R²), these three variables explain 43.95% of the variation in the level of disclosure, while the remaining is influenced by other factors outside this research model.