eJournal FEB Unmul (Fakultas Ekonomi dan Bisnis Universitas Mulawarman) / Journals of Economics and Business Mulawarman (JEBM)
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Pengaruh Inklusi Keuangan dan Gaya Hidup terhadap Perilaku Keuangan pada Gen Z Mahasiswa
No full textTujuan penelitian ini yaitu Untuk mengetahui apakah inklusi keuangan dan gaya hidup berpengaruh terhadap perilaku keuangan gen z. Penelitian ini menggunakan metode penelitian kuantitatif dengan teknis analisis data regresi linier berganda. Populasi dalam penelitian ini adalah mahasiswa aktif jurusan akuntansi STIE YAPIS DOMPU dengan jumlah 474 mahasiswa, perhitungan sampel yang akan di jadikan respoden menggunakan rumus slovin adalah 86,65. Namun untuk memudahkan penelitian maka di bulatkan menjadi 87, dengan begitu maka jumlah responden dalam penelitian ini yaitu 87 responden. Berdasarkan analisis melalui regresi linier berganda, terdapat pengaruh positif dan signifikan dari inklusi keuangan terhadap sikap keuangan mahasiswa, Gaya hidup juga diketahui memiliki dampak yang baik dan jelas terhadap perilaku dalam mengelola keuangan, Sebuah temuan menarik dari studi ini adalah bahwa kombinasi antara inklusi keuangan dan gaya hidup dapat berperan lebih besar dalam membentuk pola perilaku keuangan yang positif. Ini menunjukkan bahwa hanya dengan mendapatkan akses ke layanan keuangan tidaklah cukup jika tidak didukung oleh gaya hidup yang mendorong keputusan finansial yang bijaksan
Pengaruh Literasi Keuangan, Pengalaman Investasi, dan Toleransi Risiko terhadap Keputusan Investasi
No full textPenelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, pengalaman investasi, dan toleransi risiko terhadap keputusan investasi mahasiswa di Galeri Investasi BEI Fakultas Ekonomi dan Bisnis Universitas Mulawarman. Pendekatan kuantitatif digunakan dengan teknik pengumpulan data melalui kuesioner yang disebarkan kepada 90 mahasiswa Manajemen aktif semester lima ke atas. Analisis data dilakukan menggunakan metode Partial Least Squares (PLS) dengan bantuan perangkat lunak SmartPLS 4.0. Hasil penelitian menunjukkan bahwa literasi keuangan dan toleransi risiko berpengaruh positif dan signifikan terhadap keputusan investasi, sementara pengalaman investasi tidak menunjukkan pengaruh yang signifikan. Temuan ini menegaskan pentingnya pemahaman keuangan dan sikap terhadap risiko dalam pengambilan keputusan investasi di kalangan mahasisw
Pembinaan Pengelolaan Keuangan dan Penyusunan Laporan Keuangan Gereja Toraja Klasis Kaltim Balikpapan dan Klasis Kaltimsel, Wilayah V Kalimantan Berbasis ISAK 35
No full textPenyajian laporan keuangan entitas nirlaba diatur dalam ISAK 35 tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba. Gereja merupakan persekutuan orang percaya di suatu tempat tertentu yang melaksanakan pemberitaan firman Allah dan sakramen serta menjalankan tugas panggilannya untuk menjadi berkat bagi dunia. Sebagai suatu entitas, gereja perlu untuk menyajikan laporan keuangan sebagai bentuk pertanggungjawaban pengelolaan keuangan gereja yang telah dipercayakan jemaat kepada pengurus gereja (majelis jemaat). Untuk itulah kegiatan pengabdian kepada masyarakat ini dilakukan dengan mengambil tema Pembinaan Pengelolaan Keuangan dan Penyusunan Laporan Keuangan Gereja Toraja Klasis Kaltim Balikpapan & Kaltimsel, Wilayan Kalimantan berbasis ISAK 35. Jika pelaporan akuntansi gereja dilakukan secara transparan dan akuntabel, harapannya dapat memotivasi para jemaat dan donatur untuk memberikan persembahan Syukur dan bantuan dana untuk kegiatan pelayanan yang dilakukan oleh gerej
Optimalisasi dalam Pengembangan Kewirausahaan Berbasis Potensi Lokal untuk Meningkatkan Pembangunan Ekonomi Daerah di Sangatta
No full textPengembangan ekonomi daerah di Sangatta memerlukan optimalisasi kewirausahaan yang berbasis pada potensi lokal guna memperkuat daya saing dan kemandirian pelaku usaha. Berbagai produk unggulan lokal yang dihasilkan masyarakat masih dihadapkan pada tantangan berupa keterbatasan pengolahan, minimnya pemahaman tata kelola usaha, serta lemahnya strategi pemasaran, terutama saat terjadi kondisi perubahan ekonomi yang memengaruhi stabilitas pendapatan pelaku UMKM. Hasil observasi menunjukkan bahwa masih terdapat hambatan dalam penerapan metode promosi yang efektif, rendahnya pemanfaatan teknologi digital, serta manajemen usaha yang belum tertata dengan baik. Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas dan kompetensi UMKM melalui pembinaan yang berfokus pada penguatan pencatatan keuangan, pendampingan pengolahan produk berbasis potensi lokal, serta pengenalan teknik pemasaran digital. Metode yang digunakan meliputi pelatihan, bimbingan teknis, serta bantuan pembuatan media promosi online agar pelaku UMKM mampu memanfaatkan berbagai platform digital seperti Instagram, Facebook, WhatsApp, dan marketplace sebagai sarana pemasaran. Selain itu, kegiatan ini juga bertujuan membangun kolaborasi antara kelompok masyarakat, termasuk peran PKK, dalam pengembangan kewirausahaan melalui kegiatan pelatihan dan pendampingan produksi berbasis kreativitas lokal serta memperluas jejaring kerja sama dengan pelaku ekonomi lainnya. Berdasarkan hasil wawancara dengan UMKM dan kelompok PKK, program ini memberikan dampak positif dalam meningkatkan pemahaman, keterampilan, serta optimisme untuk mengembangkan usaha secara berkelanjutan. Temuan dari kegiatan ini diharapkan dapat memperkuat ketahanan UMKM, mengembangkan kapasitas kewirausahaan masyarakat, serta mendorong peningkatan pendapatan keluarga di Sangatta
Revisiting Profit-Loss Sharing Financing: A Behavioral Intention Perspective through the Extended Valence Framework
No full textThe low level of profit-sharing financing (PLS) requires a multidimensional study to explore why this type of financing, a hallmark of Islamic financial institutions, is underutilized. Unlike previous studies that relied on financial analysis, this study aims to analyze the factors influencing the intention to adopt PLS financing by examining the behavioral intentions of Islamic bank customers in Indonesia. Guided by the Extended Valence Framework, this study adopted perceived benefits, perceived risks, and Islamic financial knowledge as independent variables, while trust served as an intervening variable. Using purposive sampling, data were collected from 151 respondents, which were then analyzed using the partial least squares method. The main findings of this study indicate that perceived benefits play a significant role in building public trust in profit-sharing financing, ultimately influencing customers' financing decisions. Meanwhile, perceived risks undermine their trust and reduce their intention to adopt PLS financing. This study interestingly discovered that knowledge of sharia finance affects trust but not the desire to use PLS contracts. These results indicate that PLS adoption intentions are formed through evaluations of benefits, risks, and trust, rather than knowledge of Islamic finance. These findings have practical implications for Islamic banking institutions, especially in creating marketing strategies for PLS financing that highlight the benefits customers can experience and assure them of effective risk management to enhance their intention to adopt i
The Role of Consumer Engagement as Mediator Between Social Media Content and Purchase Intention
No full textSocial media is an internet-based platform or service that allows users to create, share, and exchange information, ideas, messages, images, and other forms of content directly. Social media functions not only as a means of entertainment but also as a new space for businesses to conduct sales and conduct marketing communications with the hope of influencing consumer behavior and purchasing decisions. TikTok, as a short video-based platform, provides significant opportunities for tourism promotion through creative, dynamic, and easily appealing visual content for young users. This study aims to analyze the influence of social media content on purchase intentions, with consumer engagement as a mediating variable. The method used is a quantitative approach with linear regression analysis techniques and the sobel mediation test to determine the strength of the influence between variables. The results of the study indicate that social media content influences consumer engagement and purchase intention. Consumer engagement influences purchase intention and mediates the relationship between social media content and purchase intention. These findings confirm that engaging, informative, and interactive social media content not only increases user engagement but is also effective in shaping purchase intention for tourism products promoted through digital medi
Job Flexibility, Job Security, and Job Satisfaction: The Role of Role Conflict among Online Transportation Drivers
No full textThis study aims to examine the relationships between job flexibility, job security, and job satisfaction, as well as the role of role conflict among online transportation drivers in Semarang City, Indonesia. The background of this research stems from large-scale demonstrations involving thousands of online transportation drivers in Central Java, reflecting demands on platform companies for fare regulation, application rental deductions, and legal protection for online transportation drivers as informal workers. This study employed a quantitative method using questionnaire data from 136 respondents. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that job flexibility (β = 0.499, p < 0.001) and job security (β = 0.351, p = 0.001) have significant positive effects on job satisfaction. However, role conflict does not moderate the relationships between job flexibility and job satisfaction (p = 0.302) and between job security and job satisfaction (p = 0.356). These findings indicate that job flexibility and job security are the main determinants of job satisfaction among online transportation drivers, while role conflict neither strengthens nor weakens these relationships. Practically, this study provides implications for online transportation companies to strengthen policies that enhance job flexibility and job security to improve online transportation driver job satisfaction. Theoretically, this research contributes to the literature by enriching the understanding of the relationships among job flexibility, job security, job satisfaction, and role conflict within the context of informal employment in the digital economy er
Related Party Transaction and Financial Reporting Quality: An Empirical Analysis of Indonesia Listed Non-Financial Firms
No full textThis study investigates the impact of related party transactions on financial reporting quality in non-financial companies, aiming to validate the reputation theory. This paper employs a quantitative approach using Stata 14 to analyze 354 company observations. The focus of this research is Indonesian non-financial companies, as issuers dominate the IDX capital market. Indonesia is a country characterized by concentrated ownership, which historically has led to expropriation. The focus is on related-party transactions as a limit to expropriation, which can improve the quality of financial reporting. The quality of financial reporting is the goal of issuers using the corporate reputation theory approach, which ultimately benefits minority shareholders. The study finds that related party transactions significantly decrease financial reporting quality. Related party transactions can serve as an effective mechanism for controlling financial reporting quality and strengthening the company’s reputation, thereby improving trust among minority shareholders. This research contributes to the understanding of financial reporting quality in non-financial companies listed on the Indonesian Stock Exchange. The study suggests that controlling related party transactions can help attract minority investors by addressing expropriation in concentrated ownership structure
Analysis of Impulsive Buying Behavior Among Students on Tiktok Marketplace: an Islamic Economic Perspective
No full textThis study analyzes the impulsive buying behavior of students in the Islamic Economics Program at Mulawarman University on the TikTok marketplace from an Islamic Economic perspective. Using descriptive qualitative methods with interviews, observations, and documentation techniques, the research involved four students and one religious figure as informants. The findings reveal that students' impulsive behavior is influenced by external factors such as promotions, discounts, free shipping, and influencer influence, as well as internal factors such as hedonic motivation and lack of self-control. From the Islamic Economic perspective, impulsive buying behavior falls into the categories of israf (extravagance) and tabdzir (wastefulness), which contradict the principle of hifdz al-mal (preservation of wealth) in maqasid syariah. The conclusion emphasizes the need to increase Islamic financial literacy and internalize maqasid syariah values in students' consumption lifestyle for more prudent and beneficial purchasing decision
Capacity Planning And Workforce Scheduling In The Housekeeping Department
No full textThis study aims to analyze labor capacity planning in the Housekeeping Department of Hotel Bumi Senyiur Samarinda, examine the workforce scheduling process within the same department, and evaluate the effectiveness of both practices in enhancing operational efficiency and room readiness. The research employs a quantitative descriptive method, which seeks to systematically describe the actual conditions of labor capacity planning and workforce scheduling using numerical data. The study focuses on Room Attendant (RA) staff within the Housekeeping Department. The results indicate that labor capacity planning is highly influenced by room occupancy rates, standard working time, and effective working hours. The average occupancy rate of 66.68% in 2024 reflects fluctuations in workload throughout the year. Based on the standard time calculations, the existing workforce capacity remains sufficient under normal occupancy conditions but experiences a labor shortage during peak occupancy periods (≥80%). Workforce scheduling using the Integer Linear Programming (ILP) method produces a more optimal schedule compared to the existing one. The ILP model successfully eliminates all understaffed days (achieving 100% fulfillment of workforce requirements) and ensures a balanced distribution of workload and working days among Room Attendant staf