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PENGGUNAAN INFORMASI NON-KEUANGAN DALAM EVALUASI KINERJA LKP EMYLIA: PERSPEKTIF AKUNTANSI MANAJEMEN Magfirah Wahyu Ramadhani
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 13 No 1 (2026): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v13i1.1473

Abstract

This study aims to understand the types of non-financial information used, how such information is interpreted by management, and its role in supporting institutional performance evaluation. This research employed a qualitative approach with a case study design. Data were collected through semi-structured interviews, observation, and documentation, and were analyzed using thematic analysis. The findings indicate that LKP Emylia has used non-financial information as a basis for performance evaluation in an informal and contextual manner. Such information helps management assess service quality, learning effectiveness, instructor performance, and participant success after completing the training program. However, the use of non-financial information has not been fully documented in a structured evaluation system. The contribution of this study lies in enriching management accounting literature in the context of non-formal education institutions by showing that non-financial information plays an important role in evaluating performance, service quality, and institutional sustainability.
PENGARUH FINFLUENCER DAN FOMO TERHADAP MINAT INVESTASI SAHAM GENERASI Z INDONESIA Magfirah Wahyu Ramadhani; Nurul Chalisa Majiding; Sri Utami
Journal of Financial Economics & Investment Vol. 6 No. 2 (2026): Journal of Financial Economics & Investment
Publisher : Program Studi Ekonomi Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of finfluencers and Fear of Missing Out (FOMO) on the stock investment interest of Indonesian Generation Z. This issue is important because the increasing use of social media as a source of investment information can shape investment interest, but also has the potential to drive decisions influenced by trends and social pressure. This study employs a quantitative approach using a survey design. Primary data was collected via a Likert-scale questionnaire administered to 150 Generation Z respondents who are aware of or follow investment content on social media. The data was analyzed using validity, reliability, correlation, and multiple linear regression tests. The results indicate that finfluencers have a positive and significant effect on stock investment interest. FOMO also has a positive and significant effect on interest in stock investment. Simultaneously, finfluencers and FOMO can explain variations in interest in stock investment. These findings indicate that finfluencers and the psychological driver known as FOMO play a crucial role in shaping Generation Z’s interest in stock investment. This study contributes to the development of behavioral finance research regarding Generation Z’s investment behavior in the digital era.