Article Per Year (5 Year)
p-Index From 2020 - 2025
0.983
P-Index
This Author published in this journals
All Journal Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of Applied Business, Taxation and Economics Reseach Balance : Jurnal Akuntansi dan Manajemen Balance: Jurnal Ekonomi
Bagaskara, Kurniarga
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
The Effects of Psychological Factors and Financial Literacy on Financial Management Bagaskara, Kurniarga; Baridwan, Zaki; Nurofik, Nurofik
MediaTrend Vol 19, No 1 (2024): MARET
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v19i1.18311

Abstract

The study aims to test the influence of mental accounting and financial literacy on financial management on lecturers and postgraduate students in economics and business in Yogyakarta. Financial management is one of the important aspects of everyday life that relates to the financial decisions taken by individuals. In this study, mental accounting represents psychological factors that influence financial decision-making, while financial literacy represents the knowledge needed to make the right financial decisions. Primary data was collected from 122 respondents who are lecturers and postgraduate students in economics and business in Yogyakarta. Double regression analysis is used to test the impact of mental accounting and financial literacy on financial management. Research results show that mental accounting and financial literacy have a positive and significant influence on financial management. These findings suggest that respondents in this study have applied the concept of good mental accounting by applying income allocation, perception of income source differences based on purpose use, and evaluation of money spent from various sources of income. The results also show that respondents have sufficient financial literacy to create more optimal financial management. The conclusion that can be drawn from this study is that the better the mental accounting and financial literacy of the individual, the better their financial management.
The Role of Management Control Systems in Enhancing Business Strategy Effectiveness and Innovation: Implications for Company Performance Fazri, Edward; Muttaqin, Galih Fajar; Bagaskara, Kurniarga
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.394

Abstract

This study investigates the role of Management Control Systems (MCS) in supporting business strategy effectiveness and innovation, and how these factors influence company performance within the financial services sector. Using a quantitative approach, data were collected through structured questionnaires distributed to 150 financial service companies in Indonesia. The analysis, performed using Partial Least Squares Structural Equation Modeling (PLS-SEM), indicates that MCS positively influences both business strategy effectiveness and innovation. Additionally, the findings reveal that both business strategy effectiveness and innovation significantly contribute to improved company performance. These results underscore the importance of MCS as a strategic tool for fostering innovation and aligning business strategies, ensuring that organizations can navigate dynamic market environments effectively. The study offers practical insights for managers in financial services, emphasizing the need to leverage MCS not only for operational oversight but also as a facilitator of strategic alignment and innovation. Future research may explore these dynamics across different sectors and regions to further validate these findings.
Pengaruh Loss Aversion Bias dan Mental Accounting terhadap Saving Behavior Bagaskara, Kurniarga; Clyde, Vierina; Desi, Anistya Vinta
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 1 (2025): Artikel Riset Maret 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i1.5807

Abstract

Penelitian ini bertujuan untuk melihat pengaruh dari loss aversion bias dan mental accounting terhadap perilaku menabung (saving behavior). Responden yang digunakan dalam penelitian ini adalah sebanyak 87 mahasiswa. Pengujian hipotesis dilakukan menggunakan analisis regresi berganda. Hasil pengujian menunjukkan bahwa loss aversion bias berpengaruh positif terhadap saving behavior sementara mental accounting tidak berpengaruh signifikan terhadap saving behavior. Temuan ini memberikan bukti empiris bahwa loss aversion bias memainkan peran lebih krusial dalam perilaku menabung dibandingkan faktor kognitif (mental accounting) dalam konteks populasi penelitian.
Pengaruh Leverage, Ukuran Perusahaan dan Profitabilitas terhadap Harga Saham Perusahaan Infrastruktur Sektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Anistya, Vinta; Clyde, Vierina; Bagaskara, Kurniarga; Fazri, Edward
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.957

Abstract

Penelitian ini bertujuan untuk menguji pengaruh  leverage, Ukuran Perusahaan dan Profitabilitas terhadap Harga Saham Perusahaan Infrastruktur Sektor Telekomunikasi yang terdaftar di BEI Periode 2019-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Metode pengambilan sampel dilakukan dengan teknik purposive sampling dan diperoleh 15 perusahaan sebagai sampel, dengan total 75 observasi. Analisis data dilakukan menggunakan regresi linier berganda melalui bantuan program SPSS Statistics. Hasil penelitian menunjukkan bahwa, leverage dan profitabilitas tidak berpengaruh signifikan terhadap harga saham, sedangkan ukuran perusahaan berpengaruh positif dan signifikan. Namun, secara simultan ketiga variabel tersebut berpengaruh signifikan terhadap harga saham. Temuan ini menunjukkan bahwa kombinasi faktor-faktor fundamental perusahaan lebih berperan dalam memengaruhi keputusan investasi dibandingkan masing-masing variabel secara individu. Hasil penelitian ini selaras dengan teori sinyal (signaling theory) yang menyatakan bahwa informasi keuangan dapat menjadi sinyal penting bagi investor dalam menilai prospek suatu perusahaan.   This study aims to examine the effect of leverage, company size, and profitability on stock prices of telecommunications infrastructure companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study uses a quantitative approach with secondary data obtained from company financial reports. The sampling method was carried out using a purposive sampling technique and obtained 15 companies as samples, with a total of 75 observations. Data analysis was carried out using multiple linear regression with the help of the SPSS Statistics program. The results of the study indicate that leverage and profitability have no significant effect on stock prices, while company size has a positive and significant effect. However, simultaneously, all three variables have a significant effect on stock prices. This finding indicates that the combination of company fundamental factors plays a greater role in influencing investment decisions than each variable individually. The results of this study are in line with signaling theory which states that financial information can be an important signal for investors in assessing a company's prospects.
The Effect Of Audit Opinion, Reputation Of Public Accountant Firm, Audit Delay, Company Size, And Financial Distress On Auditor Switching Bagaskara, Kurniarga; Indraswono, Cahyo
Jurnal Ekonomi Balance Vol. 19 No. 1 (2023): June 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i1.11111

Abstract

This study aims to prove whether there is an effect of audit opinion, reputation of public accountant firm, audit delay, company size, and financial distress on auditor switching in the infrastructure, utilities, and transportation also healthcare sectors listed on the Indonesian Stock Exchange (IDX) in 2016-2019. In this study, company size variable is measured using natural logarithms and financial distress is measured using the debt-to-equity ratio (DER). The data obtained are in the form of financial reports that can be downloaded through the company’s official website and IDX’s official website, www.idx.co.id. The sample selection process was carried out using purposive sampling and obtained a sample of 21 companies with a period of 4 years. Hypothesis in this research are tested by logistic regression analytical method and probit model. The result of this study indicate that audit delay has a positive effect on auditor switching, while audit opinion, reputation of public accountant firm, company size, and financial distress has no effect on the auditor switching
Co-Authors Anistya, Vinta Cahyo Indraswono, Cahyo Clyde, Vierina Desi, Anistya Vinta Edward Fazri Galih Fajar Muttaqin Nurofik Nurofik, Nurofik Zaki Baridwan