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All Journal Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Ekomania
Pertiwi, Aulia Citra
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Economics, Econometrics & Finance Other

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ANALISA PENGARUH KENAIKAN TARIF PPN 12% DAN FOMO (FEAR OF MISSING OUT) TERHADAP PENGELOLAAN KEUANGAN PRIBADI GEN Z DI SURABAYA DIMEDIASI TEKNOLOGI AI Pertiwi, Aulia Citra; Wany, Eva
Ekomania Vol. 11 No. 2 (2024): Desember 2024
Publisher : Ekomania

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/ekomania.v11i2.97

Abstract

This research aims to analyze the impact of the 12% VAT rate increase and FoMO (Fear of Missing Out) on the Personal Financial Management of Gen Z in Surabaya, mediated by AI Technology. The method used in this research is descriptive quantitative. 44 Gen Z in the city of Surabaya are the sample, which was selected using purposive sampling.After data collection through questionnaires, SmartPLS was used to analyze the data. The research results show that among Gen Z, the increase in the VAT rate to 12% does not have a significant impact on personal financial management, while FoMO has a significant impact on personal financial management. Meanwhile, AI Technology
Pengaruh Penerapan Green Accounting, Biaya Lingkungan dan Pengungkapan CSR Terhadap Kinerja Keuangan (Return on Assets) Pada Perusahaan Sektor Energi di Bursa Efek Indonesia Pertiwi, Aulia Citra; Lilik Pirmaningsih
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol. 21 No. 2 (2025): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v21i2.5119

Abstract

This study aims to test and analyze the effect of the implementation of green accounting, environmental costs, and CSR disclosure on financial performance (Return on Assets). The population of this study is energy sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The research sample consists of 18 companies selected through purposive sampling, and the data was tested using multiple linear regression in SmartPLS version 4, resulting in 54 data observations. This study uses a quantitative approach with specific analysis. The analysis results show that Environmental Costs have an effect on ROA, while green accounting and CSR have no effect on ROA.
Co-Authors Eva Wany, Eva Lilik Pirmaningsih