Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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All Journal Jurnal Fokus Manajemen Review of Management, Accounting, and Business Studies
Trifana, Novania
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Profit management from a legal and accounting perspective Sari, Maya Macia; Sakdiah, Sakdiah; Trifana, Novania; Nuraisyah, Julia; Sari, Dwi Kumala
Review of Management, Accounting, and Business Studies Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v4i1.4927

Abstract

This study aimed to understand and analyze Profit Management from legal and accounting perspectives. To obtain data related to these variables, researchers made indirect observations. The data used in this study were secondary data, collected through intermediary sources (obtained and recorded by other parties). Secondary data typically included evidence, records, or historical reports compiled in published and unpublished archives (documentary data). The research employed action research, with data collection conducted primarily through intermediary media. Based on the results of this study, the effectiveness of law and accounting was shown to have had a positive and significant impact on profit management within a company. In the case study of banking services, where conventional bank interest was considered usury, financial institutions were required to adhere to Sharia foundations. The values of Sharia law served as a fundamental framework in the societal and national life systems, with Islamic law governing as a rule of life. The pillars and legal conditions of contracts in Sharia were akin to the legal conditions in principle.
The Effect Of Financial Technology Use And Financial Literacy On Financial Management Among Management Students At Unpab Trifana, Novania; Harahap, Ramadhan; Sari, Pipit Buana
Jurnal Fokus Manajemen Vol 6 No 2 (2026): Mei
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i2.11014

Abstract

This study aims to examine the role of financial technology use and financial literacy levels in shaping the financial management of students in the Management Study Program of the 2022 Panca Budi Development University, Medan. The study used a quantitative approach by collecting data from 80 randomly selected respondents. Data were obtained through questionnaires and analyzed using multiple linear regression. The analysis results showed that financial technology use did not have a significant impact on student financial management, as reflected by a significance value of 0.118. Conversely, financial literacy was shown to have a significant impact on financial management with a significance value of 0.000. Simultaneous testing showed that financial technology and financial literacy jointly contributed to student financial management with a coefficient of determination of 0.443, meaning that 44.3 percent of the variation in financial management can be explained by these two variables. This finding confirms that the ability to understand and manage finances plays a more dominant role than technological convenience in shaping students' financial management behavior.
Co-Authors Harahap, Ramadhan Nuraisyah, Julia Pipit Buana Sari, Pipit Buana Sakdiah Sakdiah, Sakdiah Sari, Dwi Kumala Sari, Maya Macia