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All Journal Owner : Riset dan Jurnal Akuntansi Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA)
Alamsjah
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Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Literasi Keuangan, Efek Teman Sebaya, dan Sumber Informasi terhadap Perilaku Siswa dalam Penggunaan Aplikasi Fintech Alamsjah; Soraya, Zalkha; Aisyah, Siti; Dwiyanti, Friska; Sultan, Annisa
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2513

Abstract

This study aims to determine whether financial literacy, peer effects, and sources of information influence the behavior of students at Muhammadiyah 7 Makassar High School in using fintech. The research employs a quantitative approach to examine specific populations or samples with the goal of testing established hypotheses. The findings reveal that financial literacy does not have a significant impact on fintech usage behavior. Conversely, peer effects and sources of information have a significant impact on fintech usage behavior. The urgency of this research lies in the importance of understanding the factors that influence the adoption of financial technology among students, who are the future generation and potential users of fintech. By identifying key factors that affect their behavior, schools and policymakers can design more effective educational programs and interventions to enhance understanding and responsible use of fintech. Overall, financial literacy, peer effects, and sources of information collectively account for 71.9% of the influence on fintech usage behavior, while the remaining 29.1% is affected by other variables not discussed in this study.
Analisis Perusahaan Sektor Keuangan: Antara Kebangkrutan dan Kelangsungan Menggunakan Model Altman Z-Score Alamsjah
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.2721

Abstract

Penelitian ini mengkaji kinerja keuangan empat bank milik negara (BUMN) di Indonesia, yaitu Bank Negara Indonesia, Bank Mandiri, Bank Rakyat Indonesia, dan Bank Tabungan Negara, menggunakan analisis Z-Score selama periode tiga tahun. Analisis dilakukan terhadap lima rasio kunci, yaitu Working Capital to Total Assets(WCTA), Retained Earning to Total Assets(RETA), Earning Before Interest and Taxes to Total Assets(EBITTA), Market Value of Equity to Book Value of Total Liability(MVEBVL), dan Sales to Total Assets(STA). Hasil analisis menunjukkan adanya fluktuasi dalam rasio-rasio tersebut selama periode yang diteliti. Secara keseluruhan, hasil analisis Z-Score menunjukkan bahwa keempat bank BUMN tersebut masuk dalam kategori "zone of ignorance" atau zona ketidakpastian yang mengindikasikan risiko finansial. Meskipun terdapat variasi dalam rasio-rasio kunci, ditemukan bahwa sebagian bank mengalami peningkatan signifikan dalam beberapa rasio, sementara lainnya mengalami penurunan. Temuan ini menggambarkan perlunya perhatian dan tindakan perbaikan dalam pengelolaan kinerja keuangan dan risiko. Penelitian ini mendukung temuan serupa dalam penelitian terdahulu yang menyoroti tantangan dan risiko di industri perbankan Indonesia. Oleh karena itu, pengelola perusahaan perlu memfokuskan upaya pada perbaikan kinerja finansial, efisiensi operasional, manajemen risiko, serta strategi pengembangan guna menjaga stabilitas dan pertumbuhan perusahaan di masa yang akan datang. Dalam konteks dinamika ekonomi yang terus berubah, hasil penelitian ini memberikan kontribusi pada pemahaman tentang kinerja keuangan perbankan BUMN dan urgensi tindakan preventif yang perlu diambil.
PENGARUH PEMBUKUAN DIGITAL TERHADAP PENGELOLAAN ARUS KAS PADA UMKM DI KECAMATAN RAPPOCINI KOTA MAKASSAR Ayuningsih, Retno; Aisyah, Siti; Alamsjah
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Publish
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.12801

Abstract

This study aims to determine whether the use of digital bookkeeping has an effect on cash flow management in Micro, Small, and Medium Enterprises (MSMEs) in Rappocini District, Makassar City. The background of this study is based on the fact that many MSME owners, particularly in the culinary sector, still use manual financial recording methods. This approach is considered inefficient as it is prone to errors and requires more time to produce financial reports. Digital bookkeeping presents a solution that enables MSMEs to record transactions automatically, generate more accurate and timely financial reports, and monitor cash flow in real-time. This study employed an associative quantitative approach. The variables studied were digital bookkeeping as the independent variable (X) and cash flow management as the dependent variable (Y). Data were collected through questionnaires distributed to 164 culinary MSME owners in Rappocini District as the research sample, selected from a total population of 278 MSMEs using the Slovin formula with a five percent margin of error. Data were analyzed using simple linear regression. The results indicate that digital bookkeeping has a positive and significant effect on cash flow management of MSMEs in Rappocini District, Makassar City, with t-count 8.381 > t-table 1.975 and significance value 0.000 < 0.05. The coefficient of determination (R²) shows that digital bookkeeping explains 30.2% of the variation in cash flow management.
Co-Authors Ayuningsih, Retno Dwiyanti, Friska Siti Aisyah Sultan, Annisa Zalkha Soraya