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EKONOMIS : Journal of Economics and Business
Published by Universitas Batanghari Jambi
ISSN : 25978829     EISSN : 25978829     DOI : 10.33087/ekonomis
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomis: Journal of Economics and Business diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, Jurnal ini mencakup bidang ilmu Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi dan Bisnis. Ekonomis: Journal of Economics and Business Jurnal ini diterbitkan sebanyak dua kali dalam setahun yaitu pada bulan Maret dan September.
Arjuna Subject : -
Articles 1,152 Documents
 112   113   114   115   116 
Penggunaan Smartphone dan Dampaknya terhadap Literasi Keuangan Mahasiswa Adhitya Rechandy Christian; Tina Sulistiyani
Ekonomis: Journal of Economics and Business Vol 10, No 2 (2026): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i2.2127

Abstract

This study examines the effect of smartphone use on students’ financial literacy and the moderating role of self-control. A quantitative approach was employed using purposive sampling of management students at Universitas Ahmad Dahlan who had completed Financial Management I and II. Primary data from 54 respondents were collected through a questionnaire and analyzed using moderated linear regression. The results show that smartphone use has a positive and significant effect on financial literacy. Self-control also has a positive and significant effect on financial literacy. In addition, the interaction between smartphone use and self-control is positive and significant, indicating that self-control strengthens the relationship between smartphone use and financial literacy. These findings suggest that the benefit of smartphones for financial literacy is conditional and depends on students’ ability to regulate digital device use. The study implies the need to strengthen digital financial literacy and self-regulation in financial management education.
Ketidakselarasan Perencanaan-Penganggaran dan Kinerja Keuangan Organisasi Perangkat Daerah: Analisis LRA Dinas Pariwisata Provinsi Bengkulu Tahun 2021–2025 Audra Rifa Maharani; Dadang Suwanda
Ekonomis: Journal of Economics and Business Vol 10, No 2 (2026): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i2.3002

Abstract

This study assesses the financial performance of the Tourism Office of Bengkulu Province using Budget Realization Reports for 2021–2025 and examines the alignment among strategic planning, budgeting, and realization. A quantitative descriptive approach is employed through variance analysis, growth analysis, the revenue effectiveness ratio, the expenditure efficiency ratio, and expenditure compatibility analysis. The results show that average revenue effectiveness in 2021–2024 was only 63.18 percent and is classified as ineffective, while the 165.97 percent achievement in 2025 is treated as an outlier. Average expenditure efficiency reached 96.70 percent and is classified as less efficient. The expenditure structure was dominated by personnel spending at 49–59 percent and goods-and-services spending at 40–46 percent, whereas capital expenditure accounted for only 0.01–4 percent. Over the same planning horizon, the tourist-arrival target in the strategic plan and the regional medium-term plan was designed to increase by 317 percent, but the indicative marketing ceiling rose by only about 114 percent and development spending contracted in 2025. These findings indicate a planning–budgeting misalignment at the agency level. The main limitations are the missing 2023 revenue data and the absence of a detailed 2025 revenue-account breakdown.

Page 116 of 116 | Total Record : 1152

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