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All Journal EKONOMIKA45 Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Hasan Almawardi
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Economics, Econometrics & Finance

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Pengaruh Kemampuan Derivatif dan Literasi dalam Matematika Ekonomi terhadap Keputusan Investasi Mahasiswa Program Studi Manajemen Alma Noviana; Andreas Alfa Morino; Hasan Almawardi; M.Pajri Ade Pratama
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1467

Abstract

This study aims to analyze the influence of derivative skills and literacy in economic mathematics on investment decisions of students in the Management Study Program. The study was conducted using a quantitative approach using primary data collected through questionnaires distributed to students. The collected data were then analyzed using multiple regression tests to determine the extent to which the studied variables influence investment decisions. The results of the multiple regression test indicate that derivative skills and economic mathematics literacy simultaneously have a significant influence on students' investment decisions. The coefficient of determination (R²) value is 0.551, which means that 55.1% of the variability in investment decisions can be explained by these two independent variables, while the remaining 44.9% is explained by other factors not examined in this study. This figure indicates that students' ability to understand and use economic mathematics concepts, especially in terms of derivatives, as well as their financial literacy, play an important role in forming rational and informed investment decisions. The results of this study indicate that mastery of economic mathematics concepts, especially derivative skills, has a direct impact on students' ability to make better and more logical investment decisions. On the other hand, financial literacy also influences how students assess and manage investments, resulting in wiser decisions. Therefore, it is important for educational institutions to integrate mathematical economics and financial literacy into their curricula to help students make more rational investment decisions and reduce potential future financial risks. Furthermore, this study also suggests the need to improve students' understanding of basic concepts in mathematical economics and financial literacy. Management study programs can strengthen their curricula by providing more in-depth training in the applications of mathematical economics, such as the use of derivatives in investment analysis.
Pengaruh Transformasi Digital terhadap Struktur Biaya dan Relevansi Activity Based Costing pada PT. Gojek Indonesia Purwanti Purwanti; Nur Yulia Ningsih; Nurhairun Nissa; Hasan Almawardi; Aulia Annisa Yuliani; Regita Cahyani; Agiesca Didanda Nandya; Alilah Nur Habibah; Cindy Clarisa; Cynthia Loise Simarmata; Elsa Khoeriyah
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4458

Abstract

This study aims to analyze the effect of digital transformation on the cost structure and relevance of the Activity Based Costing (ABC) method at PT Gojek Indonesia. The research method used is an associative quantitative approach with purposive sampling technique of 55 respondents consisting of employees and managers who are directly involved in cost management and managerial accounting. The data were collected through a Likert-scale questionnaire and supporting documentation, then analyzed using multiple linear regression with the help of SPSS version 24. The results of the analysis show that digital transformation has a significant effect on the efficiency of the cost structure (p = 0.002) and the relevance of the ABC method (p = 0.000). The coefficient of determination (R²) of 0.521 indicates that both variables explain 52.1% of the variation in digital transformation. ABC relevance has a dominant influence with the highest regression coefficient (1.023), signifying the importance of digitization in improving the accuracy of cost information and the flexibility of the reporting system. The conclusion of this study confirms that digital transformation not only saves costs, but also strengthens the quality of the company's cost system, thereby improving the competitiveness and strategic effectiveness of PT Gojek Indonesia.
Co-Authors Agiesca Didanda Nandya Alilah Nur Habibah Alma Noviana Andreas Alfa Morino Aulia Annisa Yuliani Cindy Clarisa Cynthia Loise Simarmata Elsa Khoeriyah M.Pajri Ade Pratama Nur Yulia Ningsih Nurhairun Nissa PURWANTI PURWANTI Regita Cahyani