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Pengaruh Gaya Hidup dan Mental Accounting Terhadap Pengelolaan Keuangan Mahasiswa Penerima KIP Kuliah (Studi Kasus: Mahasiswa FEB UNIMA Angkatan 2021): (Studi Kasus: Mahasiswa FEB UNIMA Angkatan 2021) shinta, Jelvia; Linda A. O. Tanor; Frida M. Sumual
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 1 (2025): Januari (2025) - Juni (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i1.1492

Abstract

This investigation seeks to illuminate the degree to which lifestyle choices and mental accounting schemas shape the financial stewardship of KIP Kuliah scholarship beneficiaries, concentrating on the 2021 cohort at the Faculty of Economics and Business, UNIMA. Employing a descriptive-quantitative lens, the study captures quantifiable patterns inherent in the phenomenon. From a total population of 269 students, a purposive sample of 73 respondents was extracted using Slovin’s computation. Data were garnered via a Likert-scale questionnaire disseminated through Google Form, meticulously designed to gauge respondents’ lifestyle proclivities and mental accounting dispositions. Analytical processing was executed through multiple linear regression using SPSS version 27. The empirical outcomes reveal that: (1) lifestyle exerts a salient negative effect on financial management; (2) mental accounting manifests a substantive positive influence; and (3) in conjunction, lifestyle and mental accounting synergistically account for a considerable portion of the variance in financial management competence among KIP Kuliah recipients of the 2021 FEB UNIMA cohort.
The Impact of Financial Technology and Operational Efficiency on Banking Profitability in Indonesia 2021-2024 Sengka, Lola Violin; Sjeddie R. Watung; Linda A. O. Tanor
INVENTORY: JURNAL AKUNTANSI Vol. 10 No. 1 (2026)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v10i1.23445

Abstract

This study aims to analyze the influence of financial technology (fintech) and operational efficiency on banking profitability in Indonesia during the 2021-2024 period. Fintech is measured by the number of mobile banking transactions, operational efficiency is proxied by the BOPO ratio, and profitability is measured by ROA. The study used a quantitative method with panel data regression analysis, and the best model obtained was the Random Effects Model (REM) with the help of EViews 12. Based on the analysis results, fintech has a significant positive effect on ROA, while operational efficiency has a significant negative effect on ROA. These results indicate that improving digital services and controlling operational costs play a significant role in improving banking financial performance