Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : accounting progress

Fenomena Fear of Missing Out (FOMO) Investor Saham dalam Ekosistem Media Sosial Digital: Pengaruh Financial Influencer dan Algoritma Media Sosial melalui Literasi Keuangan Mangasi Sinurat
Accounting Progress Vol. 5 No. 1 (2026): Accounting Progress Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v5i1.310

Abstract

This study aims to analyze the influence of Financial Influencers and Social Media Algorithms on stock investors’ Fear of Missing Out (FOMO) through Financial Literacy as an intervening variable. The development of digital social media has transformed investor behavior in making investment decisions, particularly due to the influence of financial influencer content and social media algorithm systems that intensively display investment-related information to users. This study employed a quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with SmartPLS 4 software. The research sample consisted of 200 stock investors selected using purposive sampling techniques. Data collection was conducted through questionnaires using a Likert scale. The results showed that Financial Influencers and Social Media Algorithms had a positive and significant effect on Financial Literacy and stock investors’ Fear of Missing Out (FOMO). In addition, Financial Literacy also had a positive and significant effect on Fear of Missing Out (FOMO). The indirect effect testing demonstrated that Financial Literacy significantly mediated the influence of Financial Influencers and Social Media Algorithms on stock investors’ Fear of Missing Out (FOMO). This study proves that the development of the digital social media ecosystem plays an important role in shaping modern stock investor behavior, both from rational and psychological investment perspectives.
FINANCIAL REPORT ANALYSIS : Empirical Study of Aneka Tambang Tbk Company In 2023 Mangasi Sinurat; Rico Nur Ilham; Mohd. Heikal
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.289

Abstract

This observation is to analyze the financial condition of a company, can be done by analyzing its financial statements. One way to find out the position of the company's financial condition in good condition is to conduct various analyzes, and one of them is ratio analysis. This savings aims to evaluate the financial performance of PT Aneka Tambang Tbk through financial ratio analysis. The method used for this analysis is descriptive analysis using liquidity ratio measurements, solvency, profitability, activity, and market. Research data and information are obtained from the Indonesia Stock Exchange. Every year, all ratios increase, namely current ratio, quick ratio, DAR, DER, GPM. NPM, ROA ROE, ITO, RTO, TATO, EPS, PER and DPR so that this company is said to have very good prospects and performance.