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Valid Jurnal Ilmiah
Published by Sekolah Tinggi Ilmu Ekonomi AMM
ISSN : 18295037     EISSN : 26214954     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
VALID addresses the broad area of management science, accounting, and business. We welcome quantitative and qualitative studies with high-quality, rigorous methods, and strong impact on the field. Topics covered include, but not strictly limited to: Business and management strategy Marketing management Operations management Finance and investment Accounting Entrepreneurship Organisational behavior and people management Corporate social responsibility.
Arjuna Subject : -
Articles 305 Documents
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Pengaruh Income level dan Literasi Keuangan terhadap Perilaku Menabung Mahasiswa Program Studi Akuntansi Universitas Mataram Animah; Akram; Elin Erlina Sasanti; Jasri Fara Maulina
Valid: Jurnal Ilmiah Vol. 23 No. 2 (2026): Valid Jurnal Ilmiah Edisi Januari-Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v23i2.663

Abstract

This study aims to examine the influence of income level and literasi keuangan on students’ saving behavior. The research employs a quantitative approach by distributing questionnaires to student respondents, with the collected data subsequently analyzed using linear regression techniques. The findings indicate that income level does not have a significant impact on saving behavior, suggesting that the amount of income is not the primary factor determining an individual’s habit of setting aside money. In contrast, literasi keuangan demonstrates a positive and significant effect on saving behavior, indicating that students with a stronger understanding of financial concepts tend to be more disciplined in saving, even when their income is relatively limited. Simultaneously, both income level and literasi keuangan contribute to saving behavior; however, literasi keuangan emerges as the more dominant factor. These findings highlight the importance of enhancing literasi keuangan as an effective strategy for fostering sustainable saving habits among university students.
Analisis Pengaruh Persepsi Risiko dan Ekspektasi Imbal Hasil terhadap Keputusan Investasi Digital Generasi Z Raza Syarif Hidayatullah; Iwan Purwanto; Rizky Dwi Arista; Raka Dania Putra
Valid: Jurnal Ilmiah Vol. 23 No. 2 (2026): Valid Jurnal Ilmiah Edisi Januari-Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v23i2.560

Abstract

Amid the rapid growth of digital investment platforms, Generation Z emerges as an active force exploring modern financial landscapes. Communities such as @Saham_fess on social media provide spaces to exchange insights and shape increasingly dynamic investment decisions. Engaging 109 Generation Z respondents under the age of 25, data were gathered through an online questionnaire and analyzed using multiple linear regression after passing validity, reliability, and classical assumption tests. The analysis reveals that expected return has a positive and significant effect on digital investment decisions, while risk perception shows no meaningful influence. These finding highlights that anticipated profit becomes a stronger consideration than perceived risk, reflecting a generation with relatively high-risk tolerance. These insights encourage digital investment service providers to emphasize not only potential returns but also to integrate stronger risk education for young investors.
The Impact of TikTok Live Streaming Marketing Strategies on Consumer Purchase Decisions: A Study of the Tala Outfit Brand Phyta Rahima; Arwin Yafi Rahmatullah; Susilo Talidobel
Valid: Jurnal Ilmiah Vol. 23 No. 2 (2026): Valid Jurnal Ilmiah Edisi Januari-Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v23i2.651

Abstract

This study aims to determine and analyze the influence of Tala Outfit’s live streaming digital marketing strategy on TikTok toward consumer purchasing decisions. The study employed a quantitative research method using descriptive and causal approaches. The descriptive approach was used to explain the implementation of Tala Outfit’s live streaming strategy, including host performance, discount promotions, audience interaction, and sales improvement, while the causal approach was applied to analyze the influence of the live streaming strategy on consumer purchasing decisions. The data used in this study consisted of primary and secondary data. Primary data were collected through the distribution of online questionnaires to consumers, whereas secondary data were obtained from Tala Outfit’s internal company records, including time series data on live streaming performance and monthly sales data for the period of September 2024 to October 2025. The results showed that Tala Outfit’s live streaming strategy on TikTok, particularly through competent host performance and attractive discount promotions, successfully increased audience interaction and gross revenue by 627.85%. Therefore, the findings indicate that live streaming is an effective digital marketing strategy for increasing audience traffic and influencing consumer purchasing interest.
Analisis Perubahan Penyajian dan Pengungkapan Laporan Keuangan Pasca Implementasi SAK EP Pada BPR NTB Eva Solina; Agus Khazin Fauzi; Resty Yusnirmala Dewi; Khaerul Umam
Valid: Jurnal Ilmiah Vol. 23 No. 2 (2026): Valid Jurnal Ilmiah Edisi Januari-Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v23i2.658

Abstract

This study aims to analyze the changes in the presentation and disclosure of financial statements following the implementation of Indonesian Financial Accounting Standards for Private Entities (SAK EP) at BPR NTB. Using a qualitative descriptive comparative method, data were collected through documentation of financial statements for fiscal years 2024 (SAK ETAP) and 2025 (SAK EP), supported by interviews with financial staff. The results show that the implementation of SAK EP did not fundamentally alter the main structure of financial statements, but introduced new accounts including deferred tax assets, post-employment benefit liabilities, and other comprehensive income. Additionally, the Notes to Financial Statements (CaLK) became more detailed, indicating improved transparency and quality of financial reporting. Despite challenges in adapting to new accounts and more complex calculations, the implementation process was supported by assistance from an external auditor. These findings contribute to the accounting literature on SAK EP implementation in the banking sector and serve as an evaluation basis for BPR in improving financial reporting quality.
Paradoks Kepatuhan Pajak UMKM di Era Coretax: Studi Fenomenologi Kepercayaan dan Risiko di Mataram Elvina Setiawati; Armiani; Baiq Desthania Prathama; Dwi Arini Nursansiwi
Valid: Jurnal Ilmiah Vol. 23 No. 2 (2026): Valid Jurnal Ilmiah Edisi Januari-Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v23i2.660

Abstract

The implementation of the Coretax system since 2025, although intended to simplify digital tax administration, has paradoxically heightened technical complexity, eroded trust, and amplified risk perceptions among micro, small, and medium enterprises (MSMEs). This study explores the lived experience of MSME actors in Mataram in confronting this transition through a transcendental phenomenological approach. The findings reveal that the dissonance between the promise of convenience and the technical reality of the system gave rise to a layered trust crisis and a paradoxical perception of compliance risk, which in turn drove MSMEs to develop informal adaptive strategies to sustain their compliance. Theoretically, the study extends the slippery slope framework by integrating a multidimensional conception of trust and a risk dimension into the context of digital tax system transitions. Practically, the findings underscore the need for an inclusive redesign of the Coretax interface, more transparent crisis communication by the tax authority, and structured, continuous mentoring for MSMEs.

Page 31 of 31 | Total Record : 305

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