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All Journal Journal of Accounting and Auditing Journal of Management and Digital Business
Adristi Ardelia Hanifah
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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The Influence of Socioeconomic Status, Income Expectations, and the Environment on Entrepreneurial Interest Adristi Ardelia Hanifah; Abdullah Rifqi Zahron
Journal of Management and Digital Business Vol. 1 No. 2 (2025): April 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/0hn2gd94

Abstract

Purpose – This study aims to examine and analyze the influence of socioeconomic status, income expectations, and environment on entrepreneurial interest. In addition, this study is important to conduct because entrepreneurship creates jobs, encourages innovation, and in education can help not only create graduates who are only job seekers but also create job opportunities. Design/methodology/approach – This research was conducted at Sekolah Tinggi Ilmu Ekonomi Tri Bhakti using quantitative research methods. Data were obtained through distributing questionnaires to 70 respondents using the snowball sampling method. Data analysis was carried out using SEM-PLS (Partial Least Squares) to test the relationship between variables because it is suitable for research on complex variables and data that has its own characteristics.  Findings – The results of the study indicate that socioeconomic status has a positive effect on entrepreneurial interest. Meanwhile, income expectations have a significant positive effect on entrepreneurial interest. The environment also shows a positive and significant effect on entrepreneurial interest. This study provides benefits for the Sekolah Tinggi Ilmu Ekonomi Tri Bhakti because it can foster entrepreneurial interest and encourage students to start businesses. And this study also provides benefits for the government to reduce unemployment and advance the economy. Limitations/Research Implications – The limitations of this study are that the variables are measured using a questionnaire, so the data obtained are the respondents perceptions. Respondents were obtained via Whatsapp so that the questionnaires obtained were not guided in detail in filling them out. Therefore, there may be the possibility of respondent subjectivity to the questions asked and also have obstacles in waiting for confirmation from respondents.
The Effect of Accounting Information System Effectiveness, Intellectual Capital, Financial Distress, and Profitability on Financial Performance Adristi Ardelia Hanifah; Abdullah Rifqi Zahron; Maria
Journal of Accounting and Auditing Vol. 2 No. 3 (2026): April 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i3.155

Abstract

Purpose – This study aims to obtain empirical evidence on the Influence of Accounting Information System Effectiveness, Intellectual Capital, Financial Distress and Profitability on Financial Performance. Design/methodology/approach – This study uses a type of quantitative research. The sample in this study is 64 companies in the Health and Non-Primary Consumer Goods sectors listed on the Indonesia Stock Exchange in 2022-2024. The analysis technique used to test the hypothesis was panel data regression analysis using the Eviews 9 software. Findings – The results of the study show that the Effectiveness of the Accounting Information System has a positive effect on Financial Performance. Intellectual Capital has a positive effect on Financial Performance. And Financial Distress has a positive effect on Financial Performance. Then, the Effectiveness of Accounting Information Systems strengthens the influence of profitability on Financial Performance. Intellectual Capital strengthens the influence of profitability on Financial Performance. Financial Distress strengthens the influence of profitability on Financial Performance. Research limitations/implications – The first limitation of this research is the type of data used in this study, namely secondary data obtained from the annual report published by the company. However, the data listed is incomplete even though it is mandatory to upload financial statements every year. Furthermore, the content of the formula is confusing or incomplete, the number is not stated in the financial statements for the formula. Furthermore, this study has limitations on the sample from only 204 to 63 samples, while the rest is because the annual report data is incomplete and the company suffers losses. And finally, this study was conducted over a certain period of time, namely 2022-2024, which may not be for long-term analysis.   JEL : Q56, M14, and G34
Co-Authors Abdullah Rifqi Zahron Maria