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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ekonomika Dan Bisnis
Trihastuti, Rr. Adiati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Literasi Keuangan, Parental Income, Locus Of Control, Dan Lingkungan Sosial Terhadap Perilaku Keuangan Pada PAC IPNU IPPNU Wringinanom, Kabupaten Gresik Sa’diyah, Shofiatus; Trihastuti, Rr. Adiati
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.1009

Abstract

This study aims to evaluate the influence of financial literacy, parental income, locus of control, and social environment on the financial behavior of PAC IPNU IPPNU members in Wringinanom District, Gresik Regency. Distributing questionnaires to collect data from organization members and analyzing it via multiple linear regression with SPSS 26.The findings reveal that financial literacy has a significant effect on financial behavior. Parental income also significantly influences financial behavior, as does the locus of control, which has a notable impact on financial behavior. Additionally, the social environment is proven to reveal a significant effect on financial behavior. Collectively, financial literacy, parental income, locus of control, and social environment jointly influence financial behavior.
ANALISA PENGARUH KARATERISTIK PERUSAHAAN, KINERJA PERUSAHAAN, PENGUNGKAPAN SUSTAINBILITY REPORTING TERHADAP NILAI PERUSAHAAN SUB SEKTOR KONSTRUKSI TERDAFTAR BURSA EFEK INDONESIA Evitasari, Putri Ayu; Trihastuti, Rr. Adiati
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 1 (2025): Volume 8 No. 1 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i1.42494

Abstract

Maksud dari uji ini adalah untuk menggali informasi mengenai bagaimana karakteristik, kinerja, dan pengungkapan laporan keberlanjutan mempunyai keterkaitan pada nilai perusahaan pada subsektor konstruksi yang terdaftar di BEI selama  2020–2023. Penelitian ini dilakukan untuk meningkatkan pemahaman yang lebih baik tentang bagaimana karakteristik, kinerja, pengungkapan laporan keberlanjutan berdampak pada nilai perusahaan.  Metode kuantitatif deskriptif merupakan teknik peneliti dalam penelitian ini, yang diolah melalui teknik statistik dan analisis. Perusahaan konstruksi yang terdaftar di BEI adalah subjek penelitian. 12 perusahaan konstruksi tersebut terdaftar di BEI selama 2020–2023. Dalam penelitian ini, metode pengambilan sampel purposive digunakan. Metode dokumentasi dari Bursa Efek Indonesia dan masing-masing perusahaan memberikan informasi tentang laporan keuangan yang telah dipublikasikan. Hasil uji peneliti menunjukkan bahwa hipotesis terkait kinerja perusahaan diterima, dengan kinerja perusahaan mempengaruhi nilai perusahaan secara signifikan dan positif. Di sisi lain, hipotesis tentang karakteristik perusahaan dan pengungkapan laporan keberlanjutan ditolak karena nilai p-value yang diperoleh melebihi batas standar.
Risiko Terjadinya Kebangkrutan pada Perusahaan Manufaktur Sub-sektor Tekstil yang Tercatat di Bursa Efek Indonesia dipengaruhi oleh Profitabilitas dan Likuiditas Sari, Rista Intan Permata; Trihastuti, Rr. Adiati
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 6 (2025): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i6.3936

Abstract

The textile manufacturing subsector is a strategic sector in the Indonesian economy. However, in recent years it has faced significant pressure due to global competition, rising production costs, and fluctuations in market demand. These conditions have impacted company financial performance and increased the risk of bankruptcy. Profitability and liquidity are important indicators in assessing a company's financial health, as they reflect the ability to generate profits and meet short-term obligations. However, previous research has shown conflicting findings regarding the influence of these two variables on bankruptcy risk. This study aims to analyze the effect of profitability and liquidity on bankruptcy risk in textile manufacturing companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with a causal approach. The data used are secondary data in the form of company financial reports obtained from the Indonesia Stock Exchange for the 2021–2023 period. The study population includes all textile manufacturing companies listed on the IDX, with a sample of 13 companies selected using a purposive sampling technique, resulting in 39 observations. Data collection was conducted through documentary studies, while data analysis used the Partial Least Squares (PLS) method with the help of the SmartPLS application. The results of this study indicate that profitability does not significantly influence bankruptcy risk. Conversely, liquidity does. Simultaneously, profitability and liquidity do not significantly influence bankruptcy risk in manufacturing companies in the textile subsector. The conclusion of this study indicates that liquidity is a more dominant factor influencing bankruptcy risk than profitability. The implications of this research emphasize the importance of effective liquidity management by textile companies to maintain business continuity and reduce bankruptcy risk, and serve as a consideration for investors and other stakeholders in economic decision-making.  
Co-Authors Evitasari, Putri Ayu Sari, Rista Intan Permata Sa’diyah, Shofiatus