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Journal : Akuntansi Bisnis

Pengaruh Perencanaan, Pelaksanaan, Pelaporan dan Evaluasi Anggaran Berbasis Kinerja terhadap Akuntabilitas Kinerja pada Politeknik Negeri Malang Atika Syuliswati; Andi Asdani
Akutansi Bisnis & Manajemen ( ABM ) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.12 KB)

Abstract

This study aims to give empirical evidence of the application performance-based budgeting affect to performance accountability at State Polytechnic Of Malang, to see the effect of the application of performance-based budgeting to performance accountability using four variables namely, budgeting planning, budgeting implementation, budgeting reporting, and budgeting evaluation. In this study population taken were 49 people, they are director, deputy director, head of department, secretary of department, head of study program, head of technical unit and there are whole sample. Data collected through direct observation and surveys obtained by the division of questionnaires to the respondents. Multiple linear regression formula is used in this study with software SPSS 20.0. The results of this research proves that simultaneously budgeting planning, budgeting implementation, budgeting reporting, and budgeting evaluation have a significant and positive effect to performance accountability. Partially budgeting planning and budgeting reporting have significant and positive effect to performance accountability.
PENDIDIKAN PENGELOLAAN KEUANGAN KELUARGA, GAYA HIDUP, PEMBELAJARAN SERTA PENGARUHNYA TERHADAP LITERASI KEUANGAN Atika Syuliswati
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.541 KB) | DOI: 10.35606/jabm.v27i1.553

Abstract

The purpose of this study was to examine the effect of family financial management education, life style, and learning in higher education to financial literacy simultaneously and partially to students of the Accounting Department of State Polytechnic Malang. This research is a quantitative research and a sample consist of 142 students of the Accounting Department of State Polytechnic Malang. The method used is survey method using questionnaire given to the respondent to be answered. Question in questionnaire using likert scale. Data analysis method used in this research is multiple linear regression analysis. The results showed simultaneously and partially family financial management education, life style, and learning in higher education have significant effect on financial literacy.
Pengaruh Gender, Usia, IPK Terhadap Literasi Keuangan Mahasiswa Jurusan Akuntansi Politeknik Negeri Malang Syuliswati, Atika
Akutansi Bisnis & Manajemen ( ABM ) Vol 26 No 1 (2019): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.197 KB) | DOI: 10.35606/jabm.v26i1.391

Abstract

The purpose of this study was to examine the direct effect of variables gender, age, GPA to financial literacy. This research is a quantitative research and the sample consist of 142 students Accounting Department of State Polytechnic Malang. Data analysis method used in this research is multiple linear regression analysis with the help of SPSS Version 21 program. The results showed gender, age, and GPA significant and positive effect on financial literacy.
Analisis Tingkat Pengetahuan, Sikap Keuangan Pribadi dan Perilaku Keuangan Pribadi Mahasiswa Jurusan Akuntansi Politeknik Negeri Malang Syuliswati, Atika; Asdani, Andi
Akutansi Bisnis & Manajemen ( ABM ) Vol 25 No 1 (2018): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.597 KB) | DOI: 10.35606/jabm.v25i1.350

Abstract

Many students still don’t understand how to invest or to access the capital markets and money markets, because students don’t have enough knowledge about it. Meanwhile, education about personal finance remains as a major challenge in Indonesia. The purpose of this study was to analize of Personal Financial Knowledge, personal finance attitudes, personal finance behavior for 4th year and senior students Accounting Department at State Polytechnic Of Malang. The population in this study were students from Accounting Department at State Polytechnic Of Malang, for 4th year and senior students. Data in the form are primary data and sample were spread as much as 120 for 4th and 89 for 8th semester students (n = 209). The method that used is descriptive statistics, validity test, reliability test and t-test. Personal financial knowledge and personal behavior finance were significant differences between 4th and 8th semester students. For personal financial knowledge with significant value 0.000, and personal finance behavior with significant value 0.000. Personal financial attitudes was not significant differences between 4th and 8th semester students. For personal finance attitudes with significant value 0.064.
Prediksi Risiko Kesulitan Keuangan melalui Pengungkapan Lingkungan, Sosial, Tata Kelola (Financial Distress Risk Prediction Through Environmental, Social, Governance Disclosures) Syuliswati, Atika; Nugrahani, Novi; Asdani, Andi; Prasetya, Rizky
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 2 (2024): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i2.1438

Abstract

The purpose of this investigation is to predict bankruptcy through the utilization of ESG disclosures. This study examines the influence of disclosure ratings on the financial distress risk of businesses listed in the Sri Kehati index from 2018 to 2022. It concentrates on the impact of disclosure scores on governance performance, social performance, and environmental performance. Panel data regression served as the methodology for the investigation, which included fourteen organizations. The independent variable is the environmental, social, and governance performance disclosure score, while the Altman Z-score proxy measured financial distress risk. The research uncovered a significant negative correlation between the disclosure of environmental performance and the risk of financial hardship. Furthermore, it identified a robust positive correlation between the risk of financial distress and social performance. There is no significant correlation between the disclosure of governance performance and the likelihood of financial hardship.