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PENGARUH STRUKTUR KEPEMILIKAN SAHAM OLEH PEMERINTAH DAERAH, TOTAL KREDIT, DAN KOMPLEKSITAS USAHA TERHADAP BIAYA MONITORING BPD SE INDONESIA Bambang Bambang; RR. Sri Pancawati; Biana Adha Inapty; Iwan Kusuma Negara
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.25

Abstract

This study aims to determine the effect of capital structure, credit, and business complexity on monitoring costs performed on 21 BPD in Indonesia. The statistical test results show that the local government ownership has no influence on monitoring costs. These results may confirm the effectiveness of the supervisory authority to the Bank in form of who eligible to be commissioner and the minimum shares must to paid as risk buffer. The amount of credit provided by the bank has an effect on monitoring cost which can be interpreted that the supervision of the bank's main activity is supervision of earning assets conducted in line with credit changes. Similarly, the business complexity of BPD influences the cost of monitoring BPD Se Indonesia. The duties of the Board of Commissioners are also expected to make visits to branches of banks scattered in the work area and outside the region in order to conduct active supervision and provide motivation and advisory to all levels in BPD. This function are expeceted for small size of BPD.
LITERASI KEUANGAN, PERILAKU MENABUNG DAN PERILAKU KONSUMTIF DAN PERILAKU MENABUNG MAHASISWA Animah Animah; Widia Astuti; Nila Rahayu; Iwan Kusuma Negara; Lusi Shinta Nugraha
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.4377

Abstract

This study aims to analyze the influence of financial literacy on consumptive behavior and saving behavior among university students. Financial literacy is considered essential in helping individuals understand how to manage their finances wisely, particularly among students who are in the early stages of financial independence. The research was conducted on Accounting Department students at the University of Mataram using a survey method. The results indicate that financial literacy has a significant positive effect on students’ saving behavior, meaning that the higher the financial literacy, the greater the tendency of students to save regularly. Conversely, financial literacy has a significant negative effect on consumptive behavior, indicating that the higher the financial literacy, the lower the tendency of students to make impulsive purchases and engage in excessive consumption. These findings highlight the importance of early financial education in shaping healthy financial behavior, guiding students toward sound financial planning, and reducing the risk of future financial problems.