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Ahmad, Khamdani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

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PENGARUH LITERASI KEUANGAN, SIKAP KEUANGAN DAN PENDAPATAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN PELAKU UMKM Ariyani, Asri Dwi; Hidayah, Nila; Munawaroh, Milatul; Setiorini, Kusumaningdiah Retno; Ahmad, Khamdani
Distribusi - Journal of Management and Business Vol. 13 No. 2 (2025): Distribusi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v13i2.629

Abstract

Financial management is still an obstacle in developing MSME business capacity. This is due to the low level of financial literacy possessed by MSME actors as well as an attitude of awareness and responsibility that has not been carried out properly regarding financial management of business income. This research aims to determine the influence of financial literacy, financial attitudes and income on the financial management behavior of MSME players. This type of research is quantitative research. The research respondents were MSME actors in the culinary sector in Bantul Regency. Sampling was carried out using a purposive sampling technique with a sample of 102 respondents obtained in the study. The data used in this research is primary data, namely data from the results of the respondent's questionnaire answers. The analysis technique used is descriptive statistical analysis and multiple linear regression analysis. The research results show that (1) financial literacy has a significant effect on the financial management behavior of MSME actors; (2) financial attitudes do not have a significant effect on the financial management behavior of MSME actors; (3) income has a significant effect on the financial management behavior of MSME actors.
PENGARUH MANAGERIAL OVERCONFIDENCE TERHADAP RETURN ON ASSETS (ROA) Hayatiningsih, Nur; Suryono, Abi; Setiorini, Kusumaningdiah Retno; Ahmad, Khamdani
IJMA (Indonesian Journal of Management and Accounting) Vol. 6 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(2).176-183

Abstract

PPenelitian ini bertujuan untuk menguji hubungan antara managerial overconfidence terhadap ROA perusahaan di Indonesia. Penelitian dengan menggunakan ROA sebagai variabel dependen dan variabel kontrol diantaranya variabel ukuran perusahaan, kas, managerial ownership, managerial compensation yang belum banyak dilakukan di Indonesia, nilai ROA menunjukkan profitabilitas yang tinggi untuk dapat diukur tingkat pengembalian perusahaan dalam memperoleh keuntungan (laba). Managerial overconfidence diproksikan dengan indeks overconfidence. Pengaruh antara managerial overconfidence dan ROA dapat ditunjukkan dari nilai hasil olah data penelitian.  Pengujian dilakukan dengan menggunakan regresi linier berganda. Sampel penelitian berjumlah 227 perusahaan non-keuangan yang tercatatat di Bursa Efek Indonesia (BEI) dengan periode pengamatan lima tahun dimulai dari tahun 2015 sampai 2019. Sampel dipilih dengan teknik purposive sampling yang menghasilkan 1135 observasi. Data keuangan perusahaan diperoleh dari database Eikon Thompson Reuters dan laporan tahunan perusahaan. Hasil uji regresi menunjukkan bahwa terdapat pengaruh signifikan managerial overconfidence terhadap ROA perusahaan dan terhadap variabel kontrol diantaranya variabel ukuran perusahaan, kas, managerial ownership, managerial compensation yang belum banyak dilakukan di Indonesia.
Co-Authors Asri Dwi Ariyani Hayatiningsih, Nur Hidayah, Nila Munawaroh, Milatul Setiorini, Kusumaningdiah Retno Suryono, Abi