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All Journal Jurnal Ilmiah Raflesia Akuntansi Abdimas Terapan: Jurnal Pengabdian Kepada Masyarakat Terapan Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Sucipto Febrianto
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Faktor-Faktor Yang Mempengaruhi Perilaku Pengelolaan Keuangan: Studi Empiris Pada Mahasiswa Akuntansi Universitas Pat Petulai Tika Oktarina, Tika; Sucipto Febrianto
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 1 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v3i1.132

Abstract

This research aims to empirically determine the relationship between financial literacy, pocket money, lifestyle, gender and level of education and financial management behavior. This research was conducted by taking a sample of UPP Accounting students in Rejang Lebong Regency, Curup City. The theory used in this research is the TPB theory. The number of samples selected was 60, with research results namely that financial literacy, lifestyle, gender and education level did not have a partial relationship with financial management behavior. Meanwhile, pocket money has a partial relationship with financial management behavior. However, simultaneously the five variables, namely financial literacy, pocket money, lifestyle, gender and education level have a relationship with financial management behavior.
Edukasi Pengenalan dan Pendampingan Manajemen Keuangan pada Remaja Karang Taruna Desa Sentral Baru Kecamatan Bermani Ulu M. Reza Oktananda; Sucipto Febrianto; Edy Susanto; Charles Charles; Novriza Wahyu Ardiansyah
ABDIMAS TERAPAN : Jurnal Pengabdian Kepada Masyarakat Terapan Vol. 3 No. 1 (2025): Juni: ABDIMAS TERAPAN: Jurnal Pengabdian Kepada Masyarakat Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/abdimasterapan.v3i1.1007

Abstract

Adolescents are a vulnerable age group susceptible to the influences of a consumptive lifestyle, especially in the digital era of 2025, characterized by the prevalence of online gambling, online gaming, and impulsive financial behaviors. The lack of financial literacy makes many adolescents less capable of managing their finances wisely. This community service activity aims to provide education and guidance in financial management to the youth of Karang Taruna in Sentral Baru Village, Bermani Ulu District. The methods employed include a participatory approach, interactive lectures, budget simulations, personal financial reflections, and direct assistance in saving practices. The results of the activity indicate an increase in participants' understanding of the basic concepts of financial management, awareness of the importance of saving, and the ability to control consumptive behaviors. The concept of financial repentance was introduced as an effective reflective approach to encourage changes in participants' financial behaviors. Financial education has proven to be a preventive and solution-oriented strategy for shaping financially responsible adolescent character. This activity has had a positive impact and can be recommended as a model for financial literacy interventions for adolescents in other rural areas.
Pengaruh Financial Distress, Growth Rate, Dan Opini Audit Terhadap Auditor Switching Pada Green Business Di Bursa Efek Indonesia Tahun 2019-2023 Sucipto Febrianto; Puspa Rini; Novriza Wahyu Ardiyansyah
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1076

Abstract

The present study focuses on the impact of growth rate and audit opinion on financial distress, as well as the rotation of auditors among environmentally conscious companies listed on the Indonesian stock exchange from 2019 to 2023. The present study employs a quantitative, descriptive methodology, utilizing a purposeful sample. The Stichprobe is comprised of eight eco-friendly corporations that are listed on the Indonesian stock exchange within the specified time frame. The analysis of data is performed through the implementation of descriptive statistics and logistical regression techniques, with the software SPSS 30 serving as the primary analytical instrument. The findings of this study indicate that financial distress and growth rate exert a positive, albeit non-significant, influence on the replacement of a financial auditor. In contrast, the audit opinion demonstrates no discernible positive or significant influence on the replacement of a financial auditor. Furthermore, financial distress, growth rate, and audit confirmation are found to have no impact on the replacement of the auditor for green companies listed on the Indonesian stock exchange between 2019 and 2023.
Pengaruh Kompetensi, Peran Aparat Desa, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Keuangan Desa Di Kecamatan Ujan Mas Puspa Rini; Sucipto Febrianto; Novriza Wahyu Ardiyansyah
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1077

Abstract

The presence of accountability in financial management is indicative of strong governance. The accountability principle must be implemented by the village administration in order to hold the village community accountable for its financial management. The utilization of information technology, the involvement of village authorities, and competency are some other elements that affect accountability. This study's survey was limited to the communities in the Ujan Mas District. 64 village finance managers, including village heads, village secretaries, financial heads, and planning heads, made up the sample for this quantitative study. The SPSS version to manage and check survey data by utilizing 30 software programs. the study used primary data as its data type the apparatus's proficiency has a negative and substantial the role of village officials has been demonstrated to prossess a positive and have a significant impact on responsibulity in village financial management, as well as technology used which also provides on that is positive and significant contribution to increasing acoountability in village financial management.
Co-Authors Charles Charles Edy Susanto M. Reza Oktananda Novriza Wahyu Ardiansyah Novriza Wahyu Ardiyansyah Puspa Rini Tika Oktarina, Tika