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All Journal Journal of Economic, Bussines and Accounting (COSTING) IKRA-ITH EKONOMIKA Jurnal Riset Akuntansi Politala Jurnal Informatika Ekonomi Bisnis Dinamika Pendidikan
Herlianti, Elva
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Economics, Econometrics & Finance

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The Impact of Personal Financial Management and Emotional Intelligence on Financial Well-being with The Mediation of Risk Management Attitude Effendi, Marwan; Herlianti, Elva; Harsuti, H
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 1 (March 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i1.789

Abstract

This study investigates the intricate relationships among personal financial management, emotional intelligence, risk management attitude, and financial well-being. The study employs a random sampling technique with a sample size of 41 individuals from Bank Mandiri KCP Solo Slamet Riyadi. Path analysis, using the SmartPLS software, is utilized to explore direct and indirect effects. The results reveal a significant positive impact of personal financial management on risk management attitude and financial well-being. However, emotional intelligence is not found to be a significant predictor of risk management attitude or financial well-being. The study concludes that effective personal financial management practices play a crucial role in enhancing financial well-being, both directly and indirectly through influencing risk management attitudes. These findings provide insights for interventions and educational programs aimed at improving individuals' financial resilience and satisfaction by emphasizing responsible financial habits and decision-making.
THE RELATIONSHIP BETWEEN ACCOUNTING INFORMATION SYSTEMS AND OPERATIONAL EFFICIENCY IN SMALL AND MEDIUM ENTERPRISES Rosalina, Rosalina; Suratman, Suratman; Herlianti, Elva; Surahman, Bambang; Kalsum, Ummu
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13014

Abstract

This study explores the relationship between Accounting Information Systems (AIS) and operational efficiency in Small and Medium Enterprises (SMEs) through a comprehensive literature review. AIS is increasingly recognized as a crucial tool in helping SMEs improve decision-making processes, streamline operations, and achieve cost efficiencies. For many SMEs, limited resources make the optimization of operational processes essential, and an effective AIS can serve as a strategic asset that enhances data accuracy, supports timely financial reporting, and facilitates effective resource management. This article reviews relevant research from recent studies to evaluate how AIS impacts key performance indicators such as productivity, cost-effectiveness, and overall business efficiency in SMEs. The findings indicate that an efficiently implemented AIS positively correlates with improved operational outcomes by reducing redundancies and fostering real-time data access. Furthermore, the review identifies common challenges faced by SMEs in AIS adoption, including limited technical expertise and budget constraints, and suggests strategies to overcome these obstacles. The study concludes by highlighting the importance of AIS for sustainable growth and providing recommendations for SMEs looking to enhance their operational efficiency through digital transformation.
Pengaruh Bintek Oleh Dinas Koperasi Terhadap Peningkatan Pelaksanaan dan Pelaporan RAT Pengurus Koperasi di Kota Depok Rosalina, Rosalina; Yulianto, Eko; Herlianti, Elva
IKRAITH-EKONOMIKA Vol. 8 No. 1 (2025): IKRAITH-EKONOMIKA Vol 8 No 1 Maret 2025
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Bimbingan Teknis (Bintek) yang diselenggarakan oleh Dinas Koperasi memiliki peran penting dalam meningkatkan kualitas pelaksanaan dan pelaporan Rapat Anggota Tahunan (RAT) oleh pengurus koperasi di Kota Depok. Artikel ini bertujuan untuk menganalisis pengaruh Bintek terhadap pemahaman, kepatuhan, dan keterampilan pengurus koperasi dalam menyusun laporan RAT yang sesuai dengan regulasi. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan studi literatur dan wawancara mendalam terhadap pengurus koperasi yang telah mengikuti Bintek. Hasil penelitian menunjukkan bahwa pelaksanaan Bintek secara berkala dan sistematis berdampak positif terhadap peningkatan akurasi, transparansi, dan ketepatan waktu dalam pelaporan RAT. Selain itu, dukungan teknologi dan penyediaan modul digital turut memperkuat efektivitas pelatihan. Oleh karena itu, peningkatan cakupan dan evaluasi pasca-Bintek menjadi langkah strategis dalam mendukung tata kelola koperasi yang lebih profesional dan akuntabel.
PENGARUH EARNING PER SHARE DAN PRICE EARNING RATIO TERHADAP HARGA SAHAM PADA PT BANK CENTRAL ASIA Tbk PERIODE 2012-2022 Satria, Rita; Sukmana, Sri Rahmawati; Herlianti, Elva; Nufzatutsaniah, Nufzatutsaniah
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.321

Abstract

This research aims to determine the influence of Earnings per Share (EPS) and Price Earning Ratio (PER) on Stock Prices at PT Bank Central Asia Tbk for the period 2012-2022. The research method employed is quantitative research with an associative type, and the population of the study comprises the financial reports of PT Bank Central Asia Tbk for the period 2012-2022. The data sample is derived from the Income Statement, Notes to the Financial Statements, and Summary of Stock PT Bank Central Asia Tbk for the period 2012-2022. Data analysis is conducted using SPSS Version 25, and the data testing includes Descriptive Statistical Test, Classical Assumption Test, Multiple Linear Regression Test, Correlation and Determination Coefficient Test, Partial Hypothesis Test (t-test), and Simultaneous Hypothesis Test (F-test). The results of the t-test in this study indicate that the Earnings per Share variable has a significant influence on Stock Prices, while the Price Earning Ratio variable also significantly affects Stock Prices. Meanwhile, the F-test results show that both the Earnings per Share and Price Earning Ratio variables simultaneously have a significant influence on Stock Prices, with a determination coefficient of 98.6%, indicating a strong relationship.
Cognitive Biases in Investment Decision: Do Education and Income Make a Difference? Herlianti, Elva; Nugraha; Disman; Supriyatna, Yayat; Purnamasari, Imas
Dinamika Pendidikan Vol. 19 No. 2 (2024): Dinamika Pendidikan
Publisher : Economics Education Department Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v19i2.20991

Abstract

This study aims to extensively research the effects of cognitive biases on individual investment decisions. The population of this research is investors in Indonesia and the sampling technique used is random sampling, obtained 574 respondents from 34 provinces in Indonesia. Quantitative data were collected through structured questionnaires and analyzed using multiple linear regression and moderated-moderation model in the PROCESS Procedure for SPSS Version 4.1 by Hayes. Results indicate that herding bias has a negative influence, discouraging investors from following market trends, while loss aversion, framing, anchoring, and mental accounting positively impact investment decisions; these biases are moderated by demographic factors. The findings imply that demographic factors do not interact jointly but operate independently to impact investment behavior. This research is novel in its exploration of moderated-moderation effects to reveal nuanced interactions between cognitive biases and demographics in shaping investment decisions.
Co-Authors Disman Eko Yulianto Harsuti, H Imas Purnamasari Marwan Effendi Nufzatutsaniah, Nufzatutsaniah Nugraha Rosalina Satria, Rita Sukmana, Sri Rahmawati Surahman, Bambang Suratman Suratman Ummu Kalsum Yayat Supriyatna