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All Journal AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ABDIMAS Iqtishadia
Winingrum W. A., Sri Putri
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Akuntansi Dasar di Era Generasi Z pada Siswa/I SMK Techno Media Sari, Intan Rahma; Muliyani, Muliyani; Winingrum W. A., Sri Putri
ABDIMAS Iqtishadia Vol. 1 No. 1 (2023): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v1i1.31737

Abstract

In this modern era, innovation and dynamic thinking are needed to develop a particular field. The previous generation of people had high hopes for Gen Z to make positive changes in everyday life. The innovations and thoughts of the Gen Z group are often expressed in the professional world. The problems faced by Millennials and Generation Z are almost the same, namely not being able to manage finances properly. A dynamic lifestyle coupled with a lack of knowledge of good financial management makes it difficult for millennials and Z people to manage their finances according to their priority needs. According to the 2021 OCBC Financial Index & Nielsen IQ study, only around 16% of Indonesia's population has an emergency fund. This means that there are still many young people who have not been able to set aside their income for an emergency fund. Even though this emergency fund is very important if something unexpected happens in the future. Another study from Deloitte in 2022 found that nearly half of Gen Z (46%) and Millennials (47%) in the world finance their needs solely relying on their salary that month. The same study found that more than a quarter of Gen Z (26%) and Millennials (31%) in the world are unsure of being able to retire comfortably because the income of the younger generation is used more to finance current living needs and cannot set aside for future needs. . Therefore, today's young generation, to manage and control their finances, really needs the role of accounting in their daily lives. So that the income earned and expenses incurred can be more controlled and can be used as material for self-evaluation of finances as well as for the benefit of the company where they work.
DETERMINASI PERSISTENSI LABA: Peran Volatilitas Penjualan, Arus Kas Operasi, dan Tingkat Hutang pada Sektor Properti dan Real Estate di Indonesia Winingrum W. A., Sri Putri; Adinda, Nur Afiyah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.751

Abstract

Profit persistence can be interpreted as the possibility that a company's profit level will repeat itself in the future. This study aims to determine the effect of sales volatility (X1), operating cash flow (X2) and debt levels (X3) on profit persistence (Y) in Properties and Real Estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Sampling in this study used a purposive sampling technique and obtained 13 sample companies. The data analysis method used is quantitative data analysis, namely using panel data regression analysis and using the EViews 12 tool. The results of this study indicate that partially operating cash flow has an effect on earnings persistence. Meanwhile, sales volatility and debt levels partially have no effect on earnings persistence. Meanwhile, simultaneously sales volatility, operating cash flow and debt levels affect earnings persistence with an R2 contribution of 21.35%.
Co-Authors Adinda, Nur Afiyah Muliyani Muliyani Sari, Intan Rahma