Articles
54 Documents
<![CDATA[CONTROLLING THE USE OF MOBILE BANKING IN FINANCIAL MANAGEMENT ]]>
<![CDATA[Berliana Ayu Safara]]>;
<![CDATA[Dhita Berliana Tri Rahmawati Rawi]]>
<![CDATA[ Count : Journal of Accounting, Business and Management Vol. 1 No. 3 (2024): January: COUNT: Journal of Accounting, Business and Management ]]>
Publisher : <![CDATA[CV. Fahr Publishing ]]>
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DOI: 10.61677/count.v2i2.293
<![CDATA[Financial Financial services and financial inclusion in the digital 5.0 era are growing, especially the use of mobile banking, according to the Tempo Data and Analysis Center it is known that 74% of marketplace users shop using transfer services from mobile banking. This study aims to examine the use of mobile banking and the attitudes of individual mobile banking users in controlling personal finances. This research method uses quantitative methods of correlation and multiple linear regression analysis which requires assistance from the SPSS Statistics 27 application. The sample of this research is individual mobile banking users and the required population is 74 samples. The results of this study are that the use of mobile banking and the individual attitudes of mobile banking users towards financial management control do not affect financial management for mobile banking users. The use of mobile banking and individual attitudes in this study did not contribute much to financial management.]]>
<![CDATA[THE INFLUENCE OF THE CURRICULUM ON THE DESIRE AND INTEREST OF STUDENTS TO BECOME PUBLIC ACCOUNTANTS ]]>
<![CDATA[Dwi Satyaningrum, Elsa]]>;
<![CDATA[Achmad Habibullah]]>
<![CDATA[ Count : Journal of Accounting, Business and Management Vol. 1 No. 2 (2023): October: COUNT: Journal of Accounting, Business and Management ]]>
Publisher : <![CDATA[CV. Fahr Publishing ]]>
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DOI: 10.61677/count.v2i1.294
<![CDATA[In the world of work there are alternative professions that can be done by accounting students. The curriculum is one of the factors that consider the accounting profession that will be taken from the many opportunities to take the profession. One that has great opportunities is the public accounting profession. The purpose of this study was to determine the effect of the curriculum on students' interest in becoming public accountants. The research method used is quantitative method using Independent Variables. The result of this study is that the curriculum has a direct positive effect on interest in becoming a public accountant. It can be concluded that good curriculum preparation plays an important role in attracting student interest and maintaining their motivation during the study period.]]>
<![CDATA[ANALYSIS OF THE REALIZATION OF DOMESTIC MARKET OBLIGATION POLICY ON NATIONAL ENERGY SECURITY INDEPENDENCE ]]>
<![CDATA[Oxaria Silviana Devi]]>;
<![CDATA[Suryaningsum, Sri]]>;
<![CDATA[Sutoyo]]>
<![CDATA[ Count : Journal of Accounting, Business and Management Vol. 1 No. 3 (2024): January: COUNT: Journal of Accounting, Business and Management ]]>
Publisher : <![CDATA[CV. Fahr Publishing ]]>
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DOI: 10.61677/count.v2i2.302
<![CDATA[Prior to the implementation of the Domestic Market Obligation (DMO), coal mining companies preferred to sell coal to international users rather than use it for domestic utilization. A possible explanation for this is that the revenue that coal mining companies can earn internationally is more than domestically and market instability further limits coal supply options. This research aims to evaluate the effectiveness of the coal DMO in the context of national energy security in Indonesia during 2020-2023. It seeks to analyze the extent to which the policy has been realized and its implications for the country's energy landscape. Employing a post-positivism approach, this research utilizes qualitative data collection methods to gather insights on the implementation of the coal DMO policy. The study examines relevant documents and policy reports in the energy sector to assess the realization and impact of the Coal DMO. The findings show that the realization of the Coal DMO has not been optimal because the target was only achieved in 2022 and 2023. This is due to several factors, namely not all coal specifications are suitable for domestic power plants, there is a price disparity between domestic prices and international prices and the fines or compensation implemented are not sufficient to form sustainable compliance for coal mining entrepreneurs. The conclusions of this study contribute to the existing literature on energy policy and national security. It is also useful for policy makers, energy stakeholders and researchers interested in the dynamics of energy governance and security in Indonesia.]]>
<![CDATA[THE IMPACT OF INFLUENCERS ON PERSONAL FINANCIAL MANAGEMENT WITH PRODUCT PURCHASING DECISIONS AS A MEDIATING VARIABLE ]]>
<![CDATA[Solikhah, Adhifatus]]>;
<![CDATA[Vera Dwi Inazarina]]>
<![CDATA[ Count : Journal of Accounting, Business and Management Vol. 1 No. 3 (2024): January: COUNT: Journal of Accounting, Business and Management ]]>
Publisher : <![CDATA[CV. Fahr Publishing ]]>
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DOI: 10.61677/count.v2i2.305
<![CDATA[The advancement of internet technology has increased the number of social media users in Indonesia, especially among Generation Z. This phenomenon encourages business actors to utilize influencer-based marketing strategies to attract consumer attention and increase purchasing decisions. However, massive promotions through influencers can also trigger consumer behavior that has the potential to disrupt personal financial management. This study aims to analyze the influence of influencers on personal financial management with purchasing decisions as a mediating variable. This study uses a quantitative approach with an explanatory design. Data were collected through a closed questionnaire based on a Likert scale distributed to 100 respondents aged 15–44 years using a stratified random sampling technique. Data analysis was carried out using the Path Analysis method with the help of SPSS software. The results of the study showed that influencers have a positive influence on product purchasing decisions and personal financial management. However, influencers through product purchasing decisions have a negative effect on personal financial management. So it can be concluded that the results of this study are that influencers have an influence on personal financial management without the role of product purchasing decisions as a mediating variable. These findings indicate that although influencers are able to increase purchasing decisions that can directly support financial management, interactions through purchasing decisions can actually worsen personal financial management in some conditions. This may be due to consumer behavior driven by influencer promotions, which ultimately over-influences purchasing decisions and reduces the effectiveness of individual financial management.]]>
<![CDATA[ANALYSIS OF UNESA STUDENTS' PERCEPTIONS OF THE IMPLEMENTATION OF THE CORE TAX ADMINISTRATION SYSTEM (CTAS) IN INDONESIA IN 2025 ]]>
<![CDATA[Alifia Putri Indryani]]>;
<![CDATA[Nadine Diura Setyawan]]>
<![CDATA[ Count : Journal of Accounting, Business and Management Vol. 1 No. 3 (2024): January: COUNT: Journal of Accounting, Business and Management ]]>
Publisher : <![CDATA[CV. Fahr Publishing ]]>
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DOI: 10.61677/count.v2i2.306
<![CDATA[This research aims to identify the views of students at UNESA regarding the potential and challenges of the Core Tax Administration System (CTAS) in increasing tax compliance in Indonesia. This research is quantitative research that uses descriptive quantitative methods. In this research, the population used Surabaya State University students. The sample was obtained using the Slovin Formula and resulted in 101 respondents. The data collection method used was using a questionnaire and data analysis techniques using a Likert scale. Data were analyzed using descriptive statistical methods, validity tests, reliability tests, normality tests, and chi-square tests using Google Form and SPSS 26 media. The results of this research were that Surabaya State University (UNESA) students agreed with the implementation of the Core Tax Administration System (CTAS) in 2025 in Indonesia.]]>
<![CDATA[ANALYSIS OF FACTORS INFLUENCING THE INCREASING INTEREST OF GENERATION Z IN SURABAYA RAYA IN INVESTING IN GOLD AND STOCKS ]]>
<![CDATA[Ratih Nindha Maylany Putri]]>;
<![CDATA[Debora]]>
<![CDATA[ Count : Journal of Accounting, Business and Management Vol. 1 No. 3 (2024): January: COUNT: Journal of Accounting, Business and Management ]]>
Publisher : <![CDATA[CV. Fahr Publishing ]]>
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DOI: 10.61677/count.v2i2.307
<![CDATA[This study analyzes the factors that affect the interest of Generation Z in Greater Surabaya to invest in gold and stock instruments. Using a quantitative approach, data were collected from 70 respondents through a questionnaire and analyzed using multiple linear regression. The results showed that only investment trends had a significant effect on investment interest, while financial stability, investment knowledge, and profit expectations did not have a significant influence. These findings emphasize the importance of social media and technology trends in encouraging Generation Z to invest.]]>
<![CDATA[THE EFFECT OF DISCOUNT VOUCHERS ON THE IMPULSIVE BEHAVIOR AND FINANCIAL MANAGEMENT OF REGIONAL STUDENTS ]]>
<![CDATA[Arie Citra Mardiana]]>;
<![CDATA[Daris Hikmah]]>
<![CDATA[ Count : Journal of Accounting, Business and Management Vol. 1 No. 3 (2024): January: COUNT: Journal of Accounting, Business and Management ]]>
Publisher : <![CDATA[CV. Fahr Publishing ]]>
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DOI: 10.61677/count.v2i2.308
<![CDATA[The purpose of this research is to explore that there are still many regional students who have an impulsive attitude towards buying food online just because they are attracted by discount vouchers provided by e-commerce applications and result in financial management being less than optimal. The method applied by the researcher is a quantitative approach with questionnaires distributed to regional students and using food e-commerce applications. The number of respondents in this study was 101 respondents. To analyze the data, the researcher applied validity tests, reliability tests, normality tests, and hypothesis tests by applying the Multivariate Analysis Of Variance (MANOVA) technique. Based on the research that has been conducted, researchers revealed that discount vouchers affect impulsive behavior and financial management of students who travel. This disclosure can be seen in the final results of the Multivariate Test with a value of Sig. < 0.05, as well as in the Univariate Significance Test for impulsive behavior and financial management which shows a value of Sig. < 0.05.]]>
<![CDATA[FINANCIAL DISTRESS PREDICTION ANALYSIS USING ALTMAN Z-SCORE, GROVER AND ZMIJEWSKI MODELS IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020-2023 PERIOD ]]>
<![CDATA[Oktafiraningsih]]>;
<![CDATA[Suryaningsum, Sri]]>
<![CDATA[ Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management ]]>
Publisher : <![CDATA[CV. Fahr Publishing ]]>
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DOI: 10.61677/count.v2i3.313
<![CDATA[This research aims to determine whether there are differences between the Altman Z-Score, Grover and Zmijewski models in predicting financial distress and to analyze the level of accuracy of the three models. This research method is quantitative descriptive research. This research was carried out on property and real estate sector companies listed on the Indonesia Stock Exchange in 2020-2023. The data used is secondary data in the form of company financial reports. The sample for this research was 20 companies in the property and real estate sector that received special notation from the IDX. The research results show that the three models are successful in predicting the company's financial distress conditions, but there are differences in the predictions, level of accuracy and type of error for each model. The Zmijewski model has the highest accuracy rate of 83% when compared to the Grover and Altman Z-Score models]]>
<![CDATA[THE INFLUENCE OF ORGANIZATIONAL COMMUNICATION AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE BY BITTE ]]>
<![CDATA[Mirta Aprilia Yuzrinda*]]>;
<![CDATA[Andi Heru Susanto]]>
<![CDATA[ Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management ]]>
Publisher : <![CDATA[CV. Fahr Publishing ]]>
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DOI: 10.61677/count.v2i3.217
<![CDATA[This study aims to analyze the influence of organizational communication and work environment on employee performance. This research employs a quantitative method with a survey approach. Data were collected through questionnaires distributed to 130 respondents, with 95 valid responses for analysis. The sampling technique used probability sampling with the simple random sampling method. Data analysis was conducted using SPSS 23.0, including normality tests, multicollinearity tests, heteroscedasticity tests, and both simple and multiple linear regression analyses. The findings indicate that effective organizational communication and a conducive work environment significantly and positively impact employee performance. Clear and open communication, along with a supportive work environment, enhances employee motivation and productivity. Therefore, this study recommends that companies improve their communication systems and establish a comfortable work environment to optimize employee performance.]]>
<![CDATA[THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), CAPITAL STRUCTURE, AND DIVIDEND POLICY ON COMPANY VALUE IN ENERGY SECTOR COMPANIES ]]>
<![CDATA[Awanda Novi Cahyawati]]>;
<![CDATA[Sri Suryaningsum]]>
<![CDATA[ Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management ]]>
Publisher : <![CDATA[CV. Fahr Publishing ]]>
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DOI: 10.61677/count.v2i3.356
<![CDATA[This study aims to empirically test the effect of corporate social responsibility (CSR), capital structure, and dividend policy on company value in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This study uses the latest GRI standard, namely 101, which replaces the GRI standard 304 regarding biodiversity, so that it is expected to provide a more accurate assessment of the company's CSR, especially regarding environmental aspects, especially biodiversity. This study uses a sample of 120 consisting of 38 companies obtained based on the purposive sampling method. The data used in this study are secondary data consisting of annual reports and sustainability reports obtained from the official website of the Indonesia Stock Exchange and the company's official website. This study uses multiple linear regression analysis techniques. The results of this study indicate that CSR and capital structure do not affect company value. CSR and capital structure require costs for long-term projects and sustainability in the energy sector, so their impact on company value cannot be felt directly. Meanwhile, dividend policy has a positive effect on company value. Investors prefer dividend rewards obtained in the short term.]]>
