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MARATUS ZAHRO
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maratuszahro@stiesia.ac.id
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jiaku@stiesia.ac.id
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Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
ISSN : 2963671X     EISSN : 2963671X     DOI : https://doi.org/10.24034/jiaku
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) is published by the Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya which was first published in April 2022. JIAKu published four times a year, in January, April, July and October. Articles published in JIAKu can be in the form of research articles or conceptual articles (non research). Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, public sector accounting, management accounting, sharia accounting, forensic accounting, behavioral accounting, environmental accounting, tax accounting, social responsibility accounting, accounting for education, financial auditing, and accounting information system.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 113 Documents
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PENGARUH DIGITAL PAYMENT DAN FINANCIAL LITERACY TERHADAP FINANCIAL MANAGEMENT Muhammad Khanif Mustafid; Maretha Ika Prajawati
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 2 (2026): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i2.7619

Abstract

The development of digital payment technology encourages students to make transactions more practically, but this convenience is not always accompanied by adequate financial management skills. This study aims to analyze the influence of digital payment and financial literacy on the financial management behavior of students in the Management Study Program at UIN Maulana Malik Ibrahim Malang class of 2022.The study employs a descriptive quantitative approach using purposive sampling, involving 72 respondents who actively use digital payments. Data analysis includes validity and reliability tests, classical assumption tests, and multiple linear regression. The results show that digital payments do not have a significant effect on financial management behavior (sig. 0.381 > 0.05), while financial literacy has a positive and significant effect (sig. < 0.001). The coefficient of determination (R²) value of 0.554 indicates that the two independent variables are able to explain 55.4% of the variation in students' financial management behavior. These findings confirm that even though the use of digital payment services is quite widespread, healthy financial behavior is more influenced by an individual's level of financial understanding. Therefore, improving financial literacy is a crucial aspect in encouraging wiser financial management behavior amid the increasing ease of access to digital payment services.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Ayu Sari, Sebrina; Andajani, Andajani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 1 (2026): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i1.7845

Abstract

This research examines the effect of capital structure, liquidity, and profitability on the firm value. The capital structure was measured by Debt to Asset Ratio (DAR), liquidity was measured by Current Ratio (CR), and profitability was measured by Return on Assets (ROA). Meanwhile, firm value was measured by Price to Book Value (PBV). The population consists of Food and Beverages manufacturing sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2022 - 2023. Furthermore, the research applies quantitatively. The data collection technique used was a purposive sampling, with 3 criteria. In line with that, 49 companies fulfilled the criteria as samples with a total of 98 observation data. Moreover, the data were secondary, in the form of annual financial reports from the IDX website or the Indonesia Stock Exchange. The data analysis technique used multiple linear regression. The result shows that capital structure, liquidity, and profitability affect firm value.
ANALISIS PENERAPAN PRINSIP GOOD GOVERNANCE DALAM PELAYANAN PUBLIK ADMINISTRASI KEPENDUDUKAN Yasmine Ardiani, Firda; Handayani, Nur
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 1 (2026): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i1.7876

Abstract

This study aims to assess the quality of population administration services and the implementation of good governance principles at the Gubeng Subdistrict Office, Surabaya. The research method used is descriptive qualitative, with data collection techniques including observation, interviews, and documentation. The informants in this study consisted of the head of the governance and public service section, one service staff member, and two service users. The results show that service quality has met the main dimensions, namely empathy, assurance, reliability, tangibles, and responsiveness. In addition, good governance principles such as transparency, accountability, responsiveness, effectiveness, fairness, consensus orientation, strategic vision, and adherence to the rule of law have been implemented fairly well. However, there are still challenges in improving the understanding of both employees and the community regarding these principles. Therefore, continuous training and socialization programs are needed to improve service quality and strengthen the implementation of good governance.

Page 12 of 12 | Total Record : 113

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