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Pengaruh Gaya Hidup Hedonisme terhadap Perilaku Manajemen Keuangan Mahasiswa Rafly Satrio; Kiki Anggar Wati; Anardia Destiyana; Rudi Sanjaya
Jurnal Publikasi Ilmu Manajemen Vol. 3 No. 4 (2024): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v3i4.4468

Abstract

Diverse human needs require individuals, especially students, to manage their personal finances wisely. However, the increasingly ingrained hedonistic lifestyle among students has the potential to influence their financial behavior. This study aims to analyze the influence of a hedonistic lifestyle on students' financial management behavior. Students often have greater financial freedom after entering college, but also face challenges in managing their personal finances, especially with increasing access to consumptive consumption. This study uses a quantitative descriptive approach. The results of the analysis show that a hedonistic lifestyle has a negative influence on financial management behavior, where students who tend to have a consumptive lifestyle show lower financial management skills. These findings are expected to be the basis for providing better financial literacy education for students.
The Effect of Leverage, Efficiency, and Accounting Profit on Profitability at PT Adhi Karya (Persero) Tbk Period 2015-2024 Kiki Anggar Wati; Vidya Amalia Rismanty
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.102

Abstract

This study analyzes the influence of leverage, asset efficiency, and accounting profit on profitability measured by Return on Equity (ROE) at PT Adhi Karya (Persero) Tbk during 2015–2024. Leverage is proxied by the Debt to Equity Ratio (DER), efficiency by Total Asset Turnover (TATO), and accounting profit by earnings before tax. This research applies a quantitative explanatory method using secondary data derived from published annual financial statements. Data were analyzed using multiple linear regression with classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that partially, leverage and efficiency do not significantly affect profitability, while accounting profit has a positive and significant effect on ROE. Simultaneously, the three independent variables significantly influence profitability. The Adjusted R² value of 0.895 shows that 89% of profitability variation is explained by the model. These findings suggest that profit stability plays a more dominant role in improving shareholder returns compared to capital structure and asset utilization alone.