Article Per Year (5 Year)
p-Index From 2021 - 2026
0.702
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Manajemen Kesatuan Journal of Comprehensive Science Mandalika Journal of Business and Management Studies PESHUM
Julia Safitri
Universitas Terbuka, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Berbagai Faktor yang Mempengaruhi Nilai Perusahaan pada Startup yang Terdaftar di BEI Julia Safitri; Prisilia Damayanti; Ruri Widyastuti
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 3: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i3.16476

Abstract

Studi ini melihat bagaimana likuiditas, pertumbuhan, profitabilitas, dan struktur modal berdampak pada nilai startup yang terdaftar di Bursa Efek Indonesia dari tahun 2017 hingga tahun 2024. Random Effect Model (REM) di EViews digunakan untuk menganalisis data yang diambil dari laporan keuangan tahunan dengan purposive sampling. Hasil menunjukkan bahwa secara parsial: likuiditas, pertumbuhan dan profitabilitas tidak berpengaruh signifikan, namun struktur modal berpengaruh signifikan terhadap nilai perusahaan. Keempat variabel memiliki dampak yang signifikan jika digunakan bersamaan. Temuan ini mendukung teori sinyal bahwa investor dapat menggunakan laporan keuangan untuk menilai prospek perusahaan. Diharapkan penelitian ini membantu manajemen membuat keputusan investasi startup dan membantu mereka membuat strategi keuangan
Analysis of Asset Administration on the Performance of Regional Financial Statements in East Nusa Tenggara Province Yosaphat Maryo Diaz; Julia Safitri; Prisilia Damayanti
Mandalika Journal of Business and Management Studies Vol 4 No 1 (2026): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v4i1.422

Abstract

Currently, public demands for good governance are increasing. Therefore, the performance of Regional Work Units (OPD) must be improved to produce quality financial reports. This study aims to analyze the influence of human resources, leadership commitment, and asset user behavior on financial report presentation performance, with transparency and accountability as mediating variables, in OPDs within the East Nusa Tenggara Provincial Government. The novelty of this study lies in the integration of Stewardship Theory and the Resource-Based View (RBV) to examine asset administration factors and the mediating role of transparency and accountability in explaining financial report presentation performance in the public sector. This research is based on the integration of Stewardship Theory and the Resource-Based View (RBV) to explain the factors influencing local government financial report presentation performance. Based on the analysis using the SEM-PLS approach, it was found that human resources and leadership commitment did not significantly influence financial report presentation performance, directly or indirectly. Conversely, asset user behavior was shown to have a positive and significant influence on financial report presentation performance, both directly and through transparency and accountability. These findings highlight the importance of strengthening responsible asset management behavior and enhancing transparency and accountability mechanisms to improve the quality of regional government financial reporting and support good governance practices.
The Transformation and Evolution of Financial Reporting in Indonesia: A Historical Review and Its Manifestation in Financial Management Retno Ryani Kusumawati; Rahmawati Rahmawati; Etty Puji Lestari; Julia Safitri
Journal of Comprehensive Science Vol. 5 No. 4 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i4.4115

Abstract

This research explores the historical development and transformation of financial reporting in Indonesia and its implications for financial management. Using a literature review approach, the research traces the evolution of reporting practices from colonial-era bookkeeping systems to the adoption of IFRS-based standards and the emergence of digital financial reporting. The findings reveal that changes in financial reporting represent more than technical or administrative adjustments; rather, they reflect a broader shift in the role of financial statements as instruments for internal decision-making and strategic financial control. This transformation is closely associated with several important regulatory milestones, including the establishment of the Ikatan Akuntan Indonesia (IAI), the issuance of Standar Akuntansi Keuangan (SAK), the convergence with International Financial Reporting Standards (IFRS), and the introduction of simplified standards such as SAK EMKM designed for micro, small, and medium-sized enterprises. This article contributes to academic discussions by conceptually linking financial reporting with managerial functions and by providing both theoretical and practical insights. In addition, it identifies opportunities for future empirical research, particularly concerning the effectiveness of financial reporting systems in supporting contemporary financial management practices
The Influence of Personality Traits and Sharing Economy Participation on Impulsive Buying Behavior among University Students Anfas; Arifuddin Mas'ud; Hendrian; Julia Safitri
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4954

Abstract

Impulsive buying behavior has become increasingly prevalent among university students in the digital era, as spontaneous purchasing is shaped by the interaction of psychological factors such as personality traits and socio-digital engagement through sharing economy platforms. This study aims to examine the influence of personality traits and sharing economy participation on impulsive buying behavior among students. Employing a quantitative approach with a causal-associative design, the study involved the university students with samples selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire and analyzed through multiple linear regression using SPSS. The results reveal that both personality traits and sharing economy participation have positive and significant partial effects on impulsive buying behavior. However, when tested simultaneously, these variables account for only 6.9% of the variance in impulsive behavior, while the remaining 93.1% is influenced by other factors. These findings confirm that students’ impulsive behavior is a multidimensional phenomenon, shaped not only by personality and digital engagement but also by complex emotional and social dynamics.
Co-Authors Anfas, Anfas Arifuddin Mas'ud Etty Puji Lestari Hendrian Prisilia Damayanti Rahmawati Rahmawati Retno Ryani Kusumawati Ruri Widyastuti Yosaphat Maryo Diaz