JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
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Pengaruh Hedonic Lifestyle, Literasi Keuangan dan Sikap Keuangan Terhadap Perilaku Keuangan pada Generasi Z dengan Gender sebagai Variabel Moderasi
No full textThe evolution of the times necessitate individuals to cultivate prudent financial behavior. It was found that many students in the city of Malang revealed a prevalence of hedonistic lifestyle. Many studens in the city of Malang easily felt FOMO (fears of missing out) about a trend. So, the purpose of this study was to investigate how a hedonic lifestyle, financial literacy, and financial attitudes affect the financial behavior of generation z students in Malang city. The research uses a quantitative approach, focusing on generation z students in Malang city as the population with 210 respondents. The results show that financial behavior is negatively impacted by a hedonic lifestyle, while financial literacy and financial attitudes have a positive influence. However, gender does not have any effect on the relationship between hedonic lifestyle, financial literacy, financial attitudes, and financial behavior. The findings of this study are the financial behavior of students in Malang city can be said to be quite good, but still have a hedon lifestyle, becauda of low self-reliance
Keywords: Hedonic Lifestyle, Financial Literacy, Financial Attitudes, Financial Behaviour, Gende
Kajian Potensi Wisata di Wilayah Pesisir Bulak Surabaya
Full text linkSurabaya is a coastal city with high economic and tourism potential. Three main things that have been done by the city government (physical development, sustainable development programs, and economic strengthening) need to be noted, for example, the non-optimal management of the tourism potential of the coastal area and the imbalance between the tourist area and the surrounding fishing villages. On that basis, this research tries to answer various issues related to the optimization of tourism development in the coastal area of Bulak, Surabaya. This research is initial research that maps the various potentials (owned by the Bulak coastal area of Surabaya), which is then followed up by offering development strategies. This research used a descriptive model qualitative approach. The initial study was conducted by analyzing various planning documents, which were then followed up with field observations and interviews with key people. In the final stage, the researcher then analyzed the development strategy. The results of this study state that Bulak sub-district has nine tourism objects that have the potential to be developed in the coastal area. The proposed development strategy (based on the results of data processing) is an aggressive maintenance strategy. This is done by strengthening inward by making improvements in various fields. In addition, the development strategy also needs to be collaborative, especially with the city government, while still paying attention to various ecological issues
Keywords: Tourism Potential Assessment, Aggressive Maintenance Strategy, Surabaya Coastal Are
Peran Kualitas Laba Terhadap Nilai Perusahaan: Komisaris Independen dan Kualitas Audit sebagai Variabel Pemoderasi
Full text linkThe company aspires to generate profits so that the firm value becomes high and shareholders can experience prosperity. In achieving this goal, investors typically rely on experienced individuals, such as a commissioner. Investors also tend to trust companies audited by the KAP. This research aims to test and analyze the quality of profits affecting the firm value as well as the audit quality and independent commissioners as a moderation variable. The application used to analyze the data in this study is Warpls 7.0. The population includes all property and real estate companies from 2020 to 2022, with purposive sampling yielding a sample of 122 data over three years. The implications of this research are achieving profits and increasing firm value, placing trust in commissioners, and recognizing the quality of financial reports audited by KAP. The results indicate that quality profits have a stimulating effect on a firm value. Independent commissioners cannot moderate the relationship between the quality of profits and firm value, while audit quality can moderate this relationship.
Keywords: Independent Commissioners, Profits, Firm Value, Audit Qualit
Kekuatan Keuangan di Balik Manajemen Laba: Studi Tentang Pertumbuhan Penjualan, Perencanaan Pajak, Ukuran Perusahaan, dan Profitabilitas
No full textThis study aims to examine of Sales Growth, Tax Planning, Company Size, and Profitability on Earnings Management, A Case Study of Consumer Goods Sector Companies Listed on the IDX The research encompasses all businesses within the consumer goods sector listed on the Indonesian Stock Exchange during that period. A purposive sampling method was employed, with a sample size of 45 companies. For firms in the food and beverage sector listed. The findings from firms in the food and beverage sector (2018–2021) show that sales growth and profitability have a partial yet significant impact on earnings management, suggesting that companies with higher sales growth or profitability may engage in such practices to maintain investor confidence or meet expectations. In contrast, tax planning and company size do not exhibit a partial effect, challenging the assumption that larger firms or those engaged in tax planning are more likely to manipulate earnings. This may reflect stricter regulations or increased transparency in this sector.
Keywords: Sales Growth, Tax Planning, Company Size, Profitability and Profit Managemen
The Effect of Green Investment on Firm Value
No full textIndonesia was one of over 40 countries that signed the Global Coal to Clean Power Transition declaration at the 26th Climate Change Summit (COP26) and positioned Indonesia as a key green investment destination. Green Investment is an investment activity that focuses on companies or investment prospects that have a commitment to the conservation of natural resources, the production and discovery of alternative sources of new and renewable energy (EBT), the implementation of clean water and air projects, and investment activities that are friendly to the surrounding environment. Green investment as a company's effort to manage environmental problems by reducing the negative impact of business activities on the environment therefore green investment can increase competitive advantage, reputation, and company value. The implementation of green investment is one of the company's strategies in increasing profits without damaging the environment. This study will use the SRIKEHATI index, measurement of Green investment using PROPER ratings There are 5 levels in the PROPER rating, namely the first rank is given a gold color, the second rank is given a green color, the third rank is given a blue color, the fourth rank is given a red color, and the last rank is given a black color, and the company value can be calculated using Tobins Q calculation.
Keywords: Green Investment, Company Valu
Pengaruh Struktur Modal, Likuiditas, Aktivitas, Ukuran Perusahaan terhadap Kesulitan Keuangan
Full text linkThis study aims to find empirical evidence of the effect of capital structure, liquidity, activity, and company size on financial distress (KK). The sample used is companies listed on the Indonesia Stock Exchange (IDX) engaged in the consumer goods sector in 2016-2020. The sampling technique uses purposive sampling with financial statement criteria in rupiah and explicitly lists operating profits. The number of samples analyzed was 305 units. The analysis tool uses binary logistic regression. The results obtained are that the capital structure (SM) has a significant positive effect on KK, liquidity (LIK) has a significant negative effect on KK, activity (AKT) has a significant negative effect on KK, and company size (UP) has a significant negative effect on KK.
Keywords: Financial Distress, Capital Structure, Liquidity, Activity, Firm Siz
Pengaruh Kebijakan Utang dan Pertumbuhan Penjualan terhadap Profitabilitas Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi
Full text linkThis research examines business profitability and debt policy as well as sales growth, using dividend policy as a moderator. All employees of the business are studied. By using dividend policy as a moderator, this research explores how debt policy and sales growth affect company profitability. The LQ 45 Company on the Indonesian Stock Exchange was studied from 2020 to 2022. This research used Saturated Sampling, that is, taking a sample of the entire population. Testing shows that Debt Policy is detrimental to the company's profitability. Sales Growth increases Company Profitability, according to testing. In this test, dividend policy does not moderate the relationship between debt policy and business profitability. Dividend policy moderates the effect of Sales Growth on company profitability, according to test results.
Keywords: Debt Policy, Sales Growth, Profitability, Dividend Polic
Mengoptimalkan Return: Menganalisis Dampak Kurs, Book Value per Share, dan Earning per Share
No full textThis research aims to determine the effect of the Exchange Rate, Book Value per Share, and Earnings per Share on Stock Returns in the transportation sector listed on the IDX for the period 2020 to 2023. The dependent variable in this research is stock returns, while the independent variables consist of exchange rate, Book Value per Share, and Earnings per Share. The sampling technique in this research was using a purposive sampling method. From 2020 to 2023 of the transportation and logistics companies listed on the Indonesia Stock Exchange during the research period, only 16 companies were eligible to be used as samples for this research. The data was tested using Eviews version 12 by testing classical assumptions with the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Data analysis used multiple linear regression analysis tests and hypothesis testing using the coefficient of determination analysis test (R²) and t test. The research results show that only the variables Exchange Rate, Book Value per Share, Earning Per Share have no effect on stock returns of transportation and logistics companies listed on the Indonesia Stock Exchange (BEI).
Keywords: Kurs, Book Value per Share, Earning per Share, Return Saha
Pengaruh Work From Home terhadap Job Satisfaction yang Dimediasi Work Life Balance dan Dampaknya terhadap Employee Performance Industri Perbankan di Jakarta
Full text linkThis study aimed to analyze the effect of work from home on job satisfaction mediated by work life balance and its impact on employee performance in the banking industry in Jakarta with the variables work from home, job satisfaction, and organizational identification as independent variables and employee performance as the dependent variable, work life balance as a mediating variable. The method used in sampling in this study was purposive sampling with a total of 200 employees as respondents. Hypothesis testing using the AMOS analysis tool. The results of testing the hypothesis in this study show that work from home has a positive effect on work life balance, work from home has a positive effect on job satisfaction, work life balance has a positive effect on job satisfaction, there is a work from home effect on job satisfaction which mediated by work life balance, job satisfaction has a positive effect on organizational identification, and organizational identification has a positive effect on employee performance.
Keywords: Work From Home, Work Life Balance, Job Satisfaction and Organizational Identification, Employee Performanc
Pengaruh Green Accounting dan Corporate Social Responsibility terhadap Profitabilitas: Studi Empiris pada Perusahaan Energi Sub Sektor Pertambangan yang Terdaftar di BEI Tahun 2019—2021
Full text linkThis study aims to examine the effect of Green Accounting and Corporate Social Responsibility on Profitability. The object of this research is the mining sub-sector energy sector companies listed on the IDX in 2019-2021 with certain criteria. The sampling method in this study was purposive sampling by producing a sample of 45 samples. The data analysis technique in this study used Stata14 with the results of Green Accounting research affecting profitability and Corporate Social Responsibility having no effect on profitability.
Keywords: Green Accounting, Corporate Social Responsibility, Profitabilit