Jurnal Ilmiah Raflesia Akuntansi

Applying Diffusion of Innovation in Online Purchase Intention Through Social Network: A Focus Group Study of Facebook in Lombok, Indonesia

Risqia Thufhil Laeli — 2026-04-21

This paper aims to determine the factors of online purchasing intention, to analyze the relationship between online purchase intention, and to examine the most influential factors that affect online purchase intention through social networks; a focus group study of Facebook in Lombok Indonesia. The quantitative method was chosen in this research as it is based on objective facts, numerical data, and statistics. The outcomes obtains will be more valid, reliable, and dependable. In this paper, software Statistical Package for Social Science (SPSS) version 25.0 software was used to evaluate and interpret the results of a questionnaire that had been distributed to 300 respondents. There are several analytical methods used in this study, namely reliability analysis, descriptive statistics, person correlation analysis, and multiple linear regression. The results showed that the dependent variable (PI) had a significant relationship with the independent variables (RA, CP, TR, OB, CL, and PR). Meanwhile, only the two most influential variables are OB and PR. Observability is the first most influential factor influencing online purchase intention through social networks; Facebook focus group study. Based on the results of the coefficient analysis, the beta value of observability is 0.350, then followed by the perceived risk of 0.319. Multiple regression analysis has proven that OB has the most influence on online purchasing intention through social networks, and the last one is PR with the most influence on online purchasing intention.

Transparency and Performance of Central Banks ASEAN countries

Nurida Fitriani — 2026-04-21

This paper delves into the increasingly prominent role of central bank transparency in modern monetary policy. It analyzes both theoretical and practical aspects of transparency, examining various methods employed by central banks and assessing the empirical evidence surrounding their effectiveness. The research adopts a structured approach, reviewing theoretical literature on the impact of transparency on both the consequences and performance of monetary policy. It proposes a novel distinction between uncertainty and incentive effects of transparency, providing valuable insights into its nuanced nature. Empirically, the paper utilizes panel data regression with fixed effects to construct a comprehensive index of central bank transparency encompassing political, economic, procedural, policy, and operational aspects. This index is then applied to ten major central banks in ASEAN countries, revealing a diverse landscape of transparency levels and dynamics through detailed analysis of actual information disclosure practices. The key finding suggests a nexus between transparency on inflation, GDP and Interest rate demonstrating that greater openness translates to enhanced effectiveness. Additionally, identifies the Bank of Thailand as the most transparent central bank within the studied group, followed by the Philippines, Indonesia, Singapore, and Malaysia. Laos and Cambodia, conversely, emerge as the least transparent.

Pengaruh Pendidikan Keuangan Di Keluarga, Sosial Ekonomi Orang Tua, Dan Pengetahuan Keuangan Terhadap Manajemen Keuangan Pribadi Mahasiswa Fakultas Ekonomi Universitas Pasir Pengaraian

Ingga Liamsi — 2026-04-21

A total of 150 active students at the Faculty Economics Pasir Pengaraian University studying financial management, class of 2022, were given a questionnarie to colect data. The aim was to identify and analyze the influence of family financial education, parental socioeconomic and financial knowledge on students’s personal financial management. The variables were tested using SPSS version 24. The research findings indicate that family financial education (X₁) and financial knowledge (X₃) have a positive and significant effect on personal financial management (Y), parental socioeconomic (X₂) has a negative and significant effect on personal financial management (Y), and simultaneously, the variables of family financial education (X₁), parental socioeconomic (X₂), and financial knowledge (X₃) have a positive and significant effect on personal financial management (Y).

Pengaruh Corporate Governance terhadap Tax Avoidance (Studi Empiris Perusahaan Sektor Energy Terdaftar di Bursa Efek Indonesia Tahun 2021-2023

Mazro 'atul Ulya Ahmad — 2026-04-22

This study aims to analyze the effect of Corporate Governance, measured by Institutional Ownership, Independent Commissioners, Audit Quality, and Audit Committees, on Tax Avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. This study uses a quantitative approach with research data obtained from secondary data in the form of financial statements and annual reports. The sampling technique used purposive sampling, resulting in 89 samples from 34 companies. The data analysis technique in this study used multiple linear regression analysis processed using SPSS software version 26. The results of this study show that Institutional Ownership, Independent Commissioners, Audit Quality, and Audit Committees simultaneously have a significant effect on Tax Avoidance. However, partially, Institutional Ownership has a negative effect on Tax Avoidance, Independent Commissioners do not have a negative effect on Tax Avoidance, while Audit Quality and Audit Committees do not have a positive effect on Tax Avoidance. These findings confirm that corporate governance is important in tax avoidance practices, but not all components are effective in reducing tax avoidance actions. This study is based on agency theory, which explains the supervisory role of corporate governance in minimizing tax avoidance in companies.

Pengaruh Relative Advantage, Complexity, Compatibility, Trialability dan Observability terhadap adopsi Cloud accounting pada UMKM di Kecamtan Rambah.

Julia Rosadi — 2026-04-22

Abstrak— The purpose of this study was to determine the influence of Relative Advantage, Complexity, Compatibility, Trialability, and Observability on cloud accounting adoption among MSMEs in Rambah District. This study used primary data collected directly from primary sources, namely respondents, thus the data were derived from direct field information acquisition.The method used was quantitative. The population in this study consisted of 6,884 MSMEs in Rambah District, while the sample size was 32 MSMEs. The sampling technique used was purposive sampling. The research variables were Cloud Accounting (Y), Relative Advantage (X1), Complexity (X2), Compatibility (X3), Trialability (X4), and Observability (X5). The analytical methods used were descriptive analysis, validity testing, reliability testing, classical assumption testing, multiple linear regression, coefficient of determination testing, and hypothesis testing using SPSS version 25. The results showed that Relative Advantage and Compatibility had a positive and significant effect on cloud accounting adoption. Meanwhile, Complexity, Trialability, and Observability do not significantly influence cloud accounting adoption.

Pengaruh Pendapatan Asli Daerah dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Demak Jawa Tengah Tahun Anggaran 2021-2024

Nurul Laily Nikmatus Sholihah — 2026-04-23

This study analyzes the financial performance of Demak Regency for the period 2021–2024, which shows a positive but still fluctuating trend. Using a quantitative approach based on local government financial reports and analyzed through multiple linear regression with the help of SPSS, this study examines the effect of Local Own-Source Revenue (PAD) and capital expenditure on regional financial performance. Empirical results indicate that PAD has a positive and significant effect on financial performance, while capital expenditure does not show a significant effect. These findings emphasize the importance of strengthening the quality and achievement of PAD as well as controlling regional expenditure more optimally.

Analisis Penerapan Permendagri No. 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa (Studi Pada Desa Pangeran Kec.Kabaruan, Kab. Kep.Talaud)

Joshua Duduwong Matei — 2026-04-23

This study aims to examine the implementation of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management in Pangeran Village, Kabaruan District, Talaud Islands Regency. The study focuses on aspects of information transparency, community participation, and accountability in village financial governance. The study used a qualitative descriptive approach to gain a comprehensive understanding of the regulation's implementation process. Data collection was conducted through in-depth interviews, field observations, and document review. Research informants included the village head, village treasurer, village officials, and community members involved, both directly and indirectly, in village financial management activities.The results indicate that administratively, village financial management has been carried out in accordance with the stages stipulated in Minister of Home Affairs Regulation Number 20 of 2018, namely planning, implementation, administration, reporting, and accountability. However, implementation has not been fully optimal. The level of community involvement in the planning and oversight processes remains relatively low. Furthermore, financial reports have not been presented in a format that is simple and easily understood by the general public. Oversight mechanisms have also not been implemented consistently and effectively. Based on these findings, it can be concluded that although regulations have been formally implemented, various improvements are still needed. Increasing the capacity of village officials, improving the quality and clarity of financial reporting, and strengthening inclusive community participation are crucial steps to promote more transparent and accountable village governance.

Analisis Penerapan Sistem Informasi Akuntansi Dalam Meningkatkan Efisiensi Pelaporan Keuangan Pada PT. Kimci Jaya Bersaudara

Gilbert Sabanari — 2026-04-23

This study aims to analyze the application of the Accounting Information System (SIA) in improving the efficiency of financial reporting at PT. Kimci Jaya Brothers. The background of this research focuses on financial reporting problems that were previously carried out manually, resulting in frequent delays, inaccuracies, and a high risk of human error. Therefore, the company implemented SIA to support more effective and efficient financial reporting processes. This research uses a qualitative method with a descriptive approach through observation, interview, and documentation techniques. The informants in this study consisted of managers and financial staff who were directly involved in the use of SIA and financial reporting activities. The results of the study show that the implementation of SIA is able to significantly improve the efficiency of financial reporting. This is characterized by improved system quality, information quality, and ease of use, which contribute to better reporting timeliness, higher data accuracy, and increased user satisfaction. Overall, the implementation of SIA has been proven to provide real benefits for companies in improving financial reporting efficiency and supporting more accurate, timely, and reliable managerial decision-making processes.

Strategi Persaingan Usaha melalui Analisis SWOT pada Perusahaan Sewa Kendaraan Eksekutif PT. A

Vitantri — 2026-04-23

Perkembangan sektor jasa transportasi yang semakin kompetitif menuntut perusahaan untuk memiliki strategi bersaing yang tepat agar mampu mempertahankan keberlanjutan usaha. Penelitian ini bertujuan untuk menganalisis kondisi internal dan eksternal Perusahaan Sewa Kendaraan Eksekutif PT. A melalui pendekatan analisis SWOT, sehingga dapat dirumuskan strategi persaingan yang relevan. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara langsung kepada pemilik dan karyawan sebagai sumber data utama, serta informasi pendukung yang diperoleh dari situs resmi, media sosial perusahaan, dan literatur terkait industri transportasi. Hasil penelitian menunjukkan bahwa PT. A memiliki kekuatan pada variasi armada, kualitas layanan, lokasi strategis, dan reputasi yang baik. Kelemahan utama terletak pada keterbatasan armada, belum adanya aplikasi pemesanan, serta promosi digital yang belum optimal. Peluang pertumbuhan usaha terlihat dari meningkatnya kebutuhan transportasi eksekutif dan potensi kerja sama dengan berbagai instansi, sementara ancaman meliputi persaingan ketat, kenaikan biaya operasional, dan kondisi eksternal seperti cuaca. Berdasarkan analisis SWOT, dirumuskan strategi SO, WO, ST, dan WT untuk meningkatkan daya saing perusahaan. Penelitian ini memberikan gambaran strategis yang dapat menjadi acuan dalam pengembangan usaha PT. A di masa mendatang.

Analisis Manajemen BUMDes dalam Mendukung Pertumbuhan Pendapatan Asli Desa sesuai Peraturan Daerah Kabupaten Gresik Nomor 3 Tahun 2017

Nur Fitroten Dian Sari — 2026-04-23

Penelitian ini bertujuan menganalisis implementasi pengelolaan Badan Usaha Milik Desa (BUMDes) Pelem Watu dalam meningkatkan Pendapatan Asli Desa (PADes) berdasarkan Peraturan Daerah Kabupaten Gresik Nomor 3 Tahun 2017. Pendekatan yang digunakan adalah kualitatif dengan desain studi kasus melalui wawancara mendalam, observasi, dan analisis dokumen resmi untuk menggambarkan proses pengelolaan serta efektivitas penerapan regulasi. Hasil penelitian menunjukkan bahwa meskipun struktur organisasi BUMDes telah dibentuk sesuai ketentuan, implementasinya belum berjalan optimal akibat keterbatasan kapasitas pengurus, dan lemahnya transparansi pelaporan keuangan. Faktor pendukung meliputi dukungan pemerintah desa dan potensi ekonomi lokal, sedangkan faktor penghambat mencakup rendahnya kompetensi manajerial dan partisipasi masyarakat. Penerapan prinsip partisipasi, transparansi, dan akuntabilitas masih terbatas sehingga kontribusi BUMDes terhadap PADes dan kesejahteraan masyarakat belum signifikan. Penelitian ini menegaskan perlunya penguatan tata kelola, peningkatan kapasitas sumber daya manusia, serta pengembangan usaha berbasis potensi lokal agar BUMDes dapat berfungsi lebih efektif sebagai penggerak kemandirian ekonomi desa.

Pengaruh Intensitas Harapan, Persepsi Risiko, Dan Perilaku Judi Online Terhadap Perilaku Keuangan Mahasiswa Universitas Teknologi Sumbawa

Rian Sahriantara — 2026-04-24

— Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif kausal yang bertujuan untuk menguji pengaruh intensitas harapan, persepsi risiko, dan perilaku judi online terhadap perilaku keuangan mahasiswa Universitas Teknologi Sumbawa. Sampel dalam penelitian ini adalah mahasiswa Universitas Teknologi Sumbawa yang berjumlah 100 responden, yang dipilih menggunakan metode purposive sampling. Data dikumpulkan melalui penyebaran kuesioner kepada responden, kemudian dianalisis menggunakan teknik regresi linier berganda dengan bantuan software SPSS versi 25. Hasil analisis data menunjukkan bahwa intensitas harapan berpengaruh positif dan signifikan terhadap perilaku keuangan mahasiswa, persepsi risiko berpengaruh positif dan signifikan terhadap perilaku keuangan mahasiswa, sedangkan perilaku judi online berpengaruh negatif dan signifikan terhadap perilaku keuangan mahasiswa Universitas Teknologi Sumbawa.

Green Accounting Sebagai Bagian Etika Bisnis

Berlian Afriansyah — 2026-04-25

UMKM diharapkan bisa berkontribusi pada peningkatan ekonomi daerah. Hal ini terlihat dari data BPS yang menunjukkan bahwa UMKM di tanah air menyuplai sekitar 60% dari total pendapatan negara. Pertumbuhan UMKM yang terus berlangsung tampaknya memiliki efek buruk terhadap lingkungan sekitarnya. Salah satu bukti nyata adalah dari pembuangan limbah-limbah yang dihasilkan oleh suatu usaha. Penerapan akuntansi lingkungan dapat meningkatkan kemampuan untuk mengurangi masalah lingkungan yang dihadapi. UMKM bisa menerapkan strategi Green Accounting dengan memasukkan biaya terkait lingkungan ke dalam sistem akuntansi yang mereka jalankan. Dengan adanya strategi Green Accounting, nilai etika bisnis pada UMKM dapat meningkat. Penelitian ini memanfaatkan metode studi pustaka sebagai sumber utama dalam pengumpulan informasi. para pemilik UMKM umumnya menyadari pentingnya tanggung jawab terhadap lingkungan, namun mereka masih bingung mengenai cara untuk melaporkan biaya terkait lingkungan tersebut. Banyak pemilik UMKM yang sudah mengimplementasikan akuntansi ramah lingkungan, namun tidak mencantumkannya dalam laporan keuangan mereka.

Pengaruh Tata Kelola Kehadiran terhadap Kinerja Karyawan PT Sumber Alfaria Trijaya Tbk (Branch Karawang)

Yunaika Wardani — 2026-04-25

This research is motivated by the importance of employee performance as a key factor in the success of a company. At PT Sumber Alfaria Trijaya, Tbk (Karawang Branch), a phenomenon was found in which employee attendance discipline did not align with performance and compensation. Several employees who frequently arrived late still received the same salary and incentives as those who were punctual, creating a perception of unfairness and potentially lowering work motivation. The purpose of this study is to analyze the implementation of attendance governance, evaluate employee performance, and examine the influence of attendance governance on employee performance. This study applies a quantitative approach using a survey method with questionnaires. The sample was determined using Slovin’s formula, resulting in 165 respondents from a population of 279 employees. Data analysis was conducted through validity and reliability tests, simple linear regression, t-test, F-test, correlation, and coefficient of determination with the help of SPSS software. The findings indicate that attendance governance has a positive and significant effect on employee performance. The use of an electronic attendance system, routine monitoring, and the implementation of sanctions and rewards have proven effective in improving discipline, productivity, work quality, and responsibility. The coefficient of determination also shows that attendance governance contributes significantly to performance improvement. In conclusion, fair, consistent, and technology-based attendance governance enhances motivation and performance, while fostering a more productive and harmonious work environment.

Analisis Perlakuan Akuntansi Pendapatan PSAK 23 pada Perusahaan Travel Umroh PT. Rangkayo Mulia Haramain

Muhammad Faris Al Amin — 2026-04-28

The purpose of this study was to determine whether the measurement, recognition, disclosure, and accounting treatment methods for revenue at PT. Rangkayo Mulia Haramain Tour & Travel comply with PSAK No. 23. This study used a descriptive method with a quantitative approach. The data sources used in this research are primary through observation and interviews and the main source of the research is the company's financial reports. The results of the study indicate that revenue measurement at the company is carried out based on the transaction value agreed upon between the company and its customers. However, in recognizing revenue the company still uses the cash basis method, where revenue is recognized when cash is received by the company. This causes transactions that occur before cash is received not to be recorded as receivables, so the exact value of the company’s receivables cannot be determined. In addition, revenue disclosure in the financial statements has not clearly included accounting policies because the company still uses the cash basis method. Therefore, the accounting treatment of revenue applied by PT. Rangkayo Mulia Haramain Tour & Travel has not fully complied with PSAK No. 23.

Pengaruh Pendapatan dan Roa Terhadap Keputusan Investasi Mahasiswa STIE Pembangunan Tanjungpinang

Rezario Febrianta Chandra — 2026-04-28

Penelitian ini bertujuan untuk mengalisis seberapa besar pengaruh pendapatan dan Return on Assets (ROA) terhadap keputusan investasi di mahasiswa STIE Pembangunan di Kota Tanjungpinang. Metode pengumpulan data dilakukan dengan kuesioner sebanyak 100 responden dan teknik simple random sampling. Metode analisis kuantitatif dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pendapatan berpengaruh signifikan terhadap keputusan investasi mahasiswa, sedangkan ROA tidak berpengaruh signifikan. Secara simultan, pendapatan dan ROA berpengaruh terhadap keputusan investasi. Nilai koefisien determinasi menunjukkan bahwa variabel independen mampu menjelaskan sebagian besar variasi keputusan investasi.Kesimpulan dari penelitian ini adalah bahwa faktor pendapatan menjadi pertimbangan utama dalam keputusan investasi mahasiswa, sementara ROA belum menjadi acuan utama karena keterbatasan pemahaman terhadap analisis fundamental.

Kata kunci: Pendapatan, ROA, Keputusan Investasi, Mahasiswa

Efektivitas ALMA dalam Menjaga Liquiditas dan Ketahanan Bank Syariah di Tengah Tekanan Ekonomi (Case Study BPR Syariah)

Musa Hadibrata — 2026-04-29

Penelitian ini bertujuan untuk menganalisis efektivitas Asset and Liability Management (ALMA) dalam menjaga likuiditas dan ketahanan bank syariah di tengah tekanan ekonomi, dengan studi kasus pada BPR Syariah Harta Insan Karimah. Metode yang digunakan adalah pendekatan kualitatif dengan analisis deskriptif, menggunakan data sekunder berupa laporan tahunan periode 2022–2025. Efektivitas ALMA diukur melalui tiga aspek utama, yaitu keamanan (cash ratio dan CAR), stabilitas (FDR dan BOPO), serta profitabilitas (ROA). Hasil penelitian menunjukkan bahwa secara umum ALMA telah berjalan cukup efektif dalam menjaga likuiditas dan stabilitas bank, ditunjukkan oleh peningkatan rasio likuiditas dan efisiensi operasional pada periode tertentu. Namun, terdapat fluktuasi pada indikator profitabilitas yang menunjukkan adanya tantangan dalam mempertahankan kinerja keuangan di tengah tekanan ekonomi. Oleh karena itu, diperlukan strategi ALMA yang lebih adaptif terhadap perubahan kondisi makroekonomi guna memperkuat ketahanan bank syariah.

Kata kunci: ALMA, likuiditas, bank syariah, ketahanan keuangan, tekanan ekonomi.

Peran Kepemilikan Institusional Sebagai Variabel Pemoderasi Analisis Pengaruh Rasio Kecukupan Modal Dan Green Banking Terhadap Pertumbuhan Profitabilitas Perusahaan Perbankan Yang Terdaftar Di Bei Periode 2021-2024

Septiola Hutagalung Lamria — 2026-04-29

This study aims to analyze and assess the effect of Capital Adequacy Ratio and Green Banking on profitability growth with institutional ownership as a moderating variable in banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The research sample included 32 companies that met the criteria through purposive sampling. The analysis method used was multiple linear regression analysis using SPSS version 26 software. The results showed that the Capital Adequacy Ratio had a positive and significant effect on profitability growth, and Green Banking had a positive and statistically significant effect on profitability growth. Simultaneously, both variables had a significant effect on profitability growth. The coefficient of determination (R) test results show that the Capital Adequacy Ratio and Green Banking can explain 26% of the variation in Profitability, while the remaining 74% is explained by other factors not included in the model. In testing the moderating effect, it was found that the institutional ownership variable was unable to moderate the relationship between the Capital Adequacy Ratio and profitability growth, but it could moderate the relationship between Green Banking and profitability growth. The researchers suggest that future researchers increase the number of years of observation so that the research results are better and the impact of the research variables can be clearly seen.

Perceptions of Accounting Taxation Students Toward the Use of Artificial Intelligence (AI) in Industry Settings: A Descriptive Survey

Abdi Bhayangkara — 2026-05-05

This study aims to explore how Tax Accounting students currently undergoing internships perceive and respond to the use of Artificial Intelligence (AI) in the industries where they are placed. As AI becomes increasingly integrated into accounting and business processes, understanding how students experience these technologies in real work settings is crucial. Using a descriptive quantitative method with a survey approach, this study collected responses from 118 students through an online questionnaire. The instrument consisted of 14 closed-ended statements adapted from previous research related to AI awareness, perceived usefulness, and readiness for technological adoption. Data were analyzed using descriptive statistics to identify trends in students’ awareness, understanding, and attitudes toward AI implementation in their internship environments. The results are expected to provide insights into how well academic learning aligns with the technological realities of modern accounting practices and to highlight areas where further training or curriculum development may be necessary to prepare future professionals for an AI-driven industry

Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, dan Modernisasi Sistem Administrasi terhadap Kepatuhan Wajib Pajak UMKM di Kecamatan Denpasar Selatan

Putu Amanda Yadiari — 2026-05-05

This study aims to analyze the influence of tax knowledge, tax sanctions, and the modernization of administrative systems on the compliance of UMKM taxpayers in South Denpasar District. Using multiple linear regression analysis, the findings reveal that tax knowledge (β₁ = 0.421, p < 0.05) has a significant positive effect on compliance, indicating that higher literacy in tax regulations, rates, and procedures increases the likelihood of voluntary compliance. Tax sanctions (β₂ = 0.276, p < 0.05) also demonstrate a significant positive impact, supporting deterrence theory by showing that clear and consistent enforcement of penalties fosters discipline among taxpayers. Furthermore, modernization of administrative systems (β₃ = 0.389, p < 0.05), particularly through the adoption of e-filing and e-billing, significantly facilitates compliance by reducing procedural barriers and enhancing transparency. Collectively, these three variables explain 58% of the variance in taxpayer compliance, while the remaining 42% is influenced by other factors such as personal motivation, economic conditions, and cultural norms. The study underscores the importance of integrating knowledge dissemination, consistent sanction enforcement, and technological innovation to strengthen UMKM tax compliance. Practical implications are directed toward the Directorate General of Taxes in enhancing literacy programs and digital infrastructure, UMKM in improving tax awareness, and academics in exploring moderating variables to enrich future research.

Determinasi Tax Avoidance Melalui Capital Intensity, Sales Growth, Leverage dan Komite Audit

Rilis Anisatun Nasriyah — 2026-05-05

This study uses a quantitative approach using secondary data from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period, with 180 samples selected through a purposive sampling technique. The analysis was conducted using multiple linear regression with SPSS version 26. The results indicate that capital intensity has a negative and significant effect on tax avoidance; sales growth and leverage have a positive and significant effect; and the audit committee has a negative but insignificant effect.

Pengaruh Kepuasan Kerja Terhadap Kinerja Karyawan Bagian Produksi Pada PT Glico Wings Karawang

Shepia — 2026-05-05

The enduring viability of businesses operated by Micro, Small, and Medium Enterprises (MSMEs) hinges on their capacity to evolve with shifting market dynamics, their integration of technological advancements, their understanding of financial principles, and the backing they receive from both governmental bodies and local communities when navigating diverse economic obstacles. The central aim of this research endeavor was to scrutinize the effects of financial understanding, digital proficiency, and the adoption of financial technology on the long-term stability of MSMEs operating within the Sumbawa Regency. This research employed a quantitative methodological framework, focusing on a total population of 1,362 MSME business owners located within the Sumbawa Regency area. The sample selection process involved a total sampling strategy, with the quantity of participants determined via the Slovin formula, which resulted in the acquisition of responses from precisely 100 individuals. Information was gathered through the distribution of questionnaires utilizing a Likert scale, ranging from a value of 1 to 4. The data analysis was executed via the application of multiple linear regression methodologies. The findings derived from this study revealed that having a grasp of financial concepts, being digitally literate, and utilizing financial technology all exert a beneficial and notable impact on the sustained performance of MSMEs throughout the Sumbawa Regency..

Pengaruh Kebijakan Dividen, Ukuran Perusahaan, Dan Tingkat Suku Bunga Terhadap Harga Saham

Lathif Abdullah — 2026-05-05

This study aims to examine the effect of dividend policy, firm size, and interest rates on stock prices. This research employs a descriptive quantitative approach using secondary data obtained from companies’ annual financial statements and relevant official publications. The population of this study consists of 46 banking sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using purposive sampling, resulting in 12 companies with an observation period of five years. Panel data regression was used as the data analysis technique. Data processing and hypothesis testing were conducted using EViews 13. The results indicate that dividend policy, firm size, and interest rates simultaneously affect stock prices. Partially, dividend policy has no effect on stock prices, firm size has a positive and significant effect on stock prices, while interest rates have a negative and significant effect on stock prices.

Pengaruh Transfer Pricing terhadap Penghindaran Pajak Perusahaan Sektor Industri di Indonesia

Dini Purnamasari — 2026-05-05

Abstrak— This study aims to analyze the effect of transfer pricing on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Transfer pricing is often perceived as a mechanism used by multinational companies to shift profits to low-tax jurisdictions, thereby potentially reducing their tax burden. The research employs a quantitative method using a simple linear regression approach. Secondary data were obtained from the companies’ annual financial reports. The results show that transfer pricing has no significant effect on tax avoidance. This finding indicates that transfer pricing practices among industrial sector companies in Indonesia have not been aggressively used as a means of tax avoidance. This study implies that the government should continue strengthening transfer pricing documentation policies, while companies are encouraged to maintain tax compliance as part of sound corporate governance practices.

Faktor Yang Mempengaruhi Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)

Tita Setia Putri — 2026-05-05

The research aims to determine the influence of Managerial Ownership (X1), Institutional Ownership (X2), Board of Independent Commissioners (X3), and Audit Committee (X4) on Company Value (Y) in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. The population in this study was 32 Manufacturing companies in the Food and Beverage sub-sector. Sampling used the Purposive Sampling technique so that a total sample 0f 96 samples was obtained. The data analysis technique used the Generalized Least Square (GLS) through E-views software version 12. The results of the study indicate that Managerial Ownership (X1) has a significant effect on Company Value (Y). This result is proven by the t-statistic value of |2.701| ≥ |-2.195| and the Sig. value of 0.008 < 0.05. Institutional Ownership (X2) has a significant effect on Firm Value (Y). This result is proven by the t-statistic value |2.005| ≥ |-2.195| and the Sig. value 0.047 < 0.05. Board of Independent Commissioners (X3) does not have a significant effect on Company Value (Y). This result is proven by the t-statistic value |-0.852| ≤ |-2.195| and the Sig. value 0.396 > 0.05. Audit Committee (X4) has a significant effect on Company Value (Y). This result is proven by the t-statistic value of |2.115| ≥ |-2.195| and the Sig. value of 0.037 < 0.05. Managerial Ownership (X1), Institutional Ownership (X2), Board of Independent Commissioners (X3) and Audit Committee (X4) have a significant effect simultaneously on Company Value (Y) as proven by the Sig. value of 0.032 < 0.05.

Peran Kepemilikan Institusional sebagai Variabel Pemoderasi Analisis Pengaruh Rasio Kecukupan Modal Dan Green Banking Terhadap Pertumbuhan Profitabilitas Perusahaan Perbankan Yang Terdaftar Di Bei Periode 2021-2024

Septiola Hutagalung — 2026-05-09

This study aims to analyze and assess the effect of Capital Adequacy Ratio and Green Banking on profitability growth with institutional ownership as a moderating variable in banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The research sample included 32 companies that met the criteria through purposive sampling. The analysis method used was multiple linear regression analysis using SPSS version 26 software. The results showed that the Capital Adequacy Ratio had a positive and significant effect on profitability growth, and Green Banking had a positive and statistically significant effect on profitability growth. Simultaneously, both variables had a significant effect on profitability growth. The coefficient of determination (R) test results show that the Capital Adequacy Ratio and Green Banking can explain 26% of the variation in Profitability, while the remaining 74% is explained by other factors not included in the model. In testing the moderating effect, it was found that the institutional ownership variable was unable to moderate the relationship between the Capital Adequacy Ratio and profitability growth, but it could moderate the relationship between Green Banking and profitability growth. The researchers suggest that future researchers increase the number of years of observation so that the research results are better and the impact of the research variables can be clearly seen.

Peranan Fungsi Audit Internal Dalam Menciptakan Tata Kelola yang Baik: Studi Kepustakaan

Anang Candra Arianto — 2026-05-09

Penelitian ini bertujuan untuk mengetahui tentang hubungan antara fungsi audit internal yang dengan manajemen laba untuk mewujudkan tata kelola perusahaan yang baik dan menjadikan mekanisme internal untuk mencegah, mendeteksi, dan mengurangi kecurangan. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kepustakaan untuk memperkuat argumentasi dengan informasi yang dikumpulkan di dalam buku dan artikel yang dipublikasikan dalam jurnal nasional dan internasional menggunakan platform Ebscohost dan google Scholar. Penelitian ini menemukan bahwa berdasarkan penelitian sebelumnya, banyak yang membuktikan bahwa dengan memiliki fungsi audit internal yang baik di dalam perusahaan dapat mewujudkan tata kelola perusahaan yang baik dan mengurangi risiko kecurangan laporan keuangan berupa manajemen laba.

Analisis Harga Pokok Produksi untuk Penentuan Harga Jual pada Industri Tahu Mulyono Desa Kampung Delima Curup Timur

Nurhidayat Romadhan — 2026-05-09

The purpose of this research is to determine the cost clarification applied by the Mr. Mulyono Tofu Industry in calculating the cost of goods sold (COGS) and determining the selling price. The analysis used in this research is a qualitative method, involving the analysis of numerical data or quantitative calculations. The results of this study conclude that the Mr. Mulyono Tofu Industry in East Curup uses the Full Costing method in calculating the cost of goods sold (COGS). The calculation of the cost of goods sold (COGS) using the Full Costing method is Rp. 322, while the company estimates it to be Rp. 315. The COGS using the Full Costing method is slightly higher than the company's calculation.

Pengaruh Good Corporate Governance Dan Intellectual Capital Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Property Dan Real Estate Yang erdaftar Di BEI Periode 2021-2024

Deasy Amelia Anggi Sihombing — 2026-05-09

This study aims to analyze the effect of Good Corporate Governance and Intellectual Capital on firm value with financial performance as an intervening variable in property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from the companies’ annual financial reports. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange. The sample comprises 26 companies observed over the 2021–2024 period. The sampling technique used in this research is purposive sampling. The data analysis techniques applied in this study include descriptive analysis, path analysis, classical assumption tests, the coefficient of determination (R²), t-test (partial test), F-test (simultaneous test), and the Sobel test. All statistical analyses were conducted using SPSS version 26. The results of the study indicate that Good Corporate Governance does not have a significant effect on firm value, while Intellectual Capital has a negative and significant effect on firm value. Good Corporate Governance and Intellectual Capital have a positive and significant effect on financial performance. Financial Performance is unable to mediate the relationship between Good Corporate Governance and Intellectual Capital on firm value. Financial Performance does not have a significant effect on firm value. The Adjusted R-square value of 13.5% indicates that Good Corporate Governance and Intellectual Capital explain 13.5% of the variation in financial performance, while the remaining 86.5% is influenced by other variables outside the research model. Good Corporate Governance, Intellectual Capital, and financial performance explain only 2.5% of the variation in firm value, while the remaining 97.5% is influenced by other factors not examined in this study.

Pengaruh Implementasi Green Accounting terhadap Kinerja Triple Bottom Line Pada UMKM di Kawasan Penyangga Ibu Kota Nusantara (Kabupaten Penajam Paser Utara)

Mustari — 2026-05-09

Penelitian ini bertujuan menganalisis pengaruh penerapan green accounting terhadap kinerja triple bottom line pada UMKM di Kabupaten Penajam Paser Utara sebagai wilayah penyangga Ibu Kota Nusantara. Pendekatan yang digunakan adalah kuantitatif dengan desain kausalitas melalui metode survei terhadap 150 responden yang dipilih secara purposive. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa implementasi green accounting, yang tercermin dalam pengelolaan biaya lingkungan dan efisiensi sumber daya, berpengaruh positif dan signifikan terhadap kinerja ekonomi (profit) dan kinerja lingkungan (planet). Namun, pengaruh terhadap kinerja sosial (people) tidak terbukti signifikan. Temuan ini mengindikasikan bahwa praktik akuntansi hijau pada UMKM masih berfokus pada efisiensi internal dan belum sepenuhnya mencakup aspek sosial. Kendala utama yang dihadapi adalah rendahnya pemahaman pelaku usaha serta belum tersedianya standar pelaporan yang sederhana. Penelitian ini memberikan implikasi praktis bagi pengembangan kebijakan ekonomi hijau di kawasan penyangga IKN.

Purchasing Sebagai Titik Kritis Operasional Hotel: Studi Kualitatif Sistem Pengendalian Internal

Ni Made Sri Yadnya Wati — 2026-05-11

This study aims to analyse the implementation of internal control systems in the purchasing function at GN Resort Bali and identify gaps compared to the framework proposed by Mulyadi (2018). The purchasing function is considered a critical point in hotel operations due to its direct impact on cost efficiency, data reliability, and operational performance.

This research uses a qualitative descriptive approach, with data collected through observation, in-depth interviews, and documentation. The analysis compares actual practices with internal control principles, focusing on organizational structure, authorization procedures, and control practices.

The results show that the internal control system in the purchasing function is not fully effective. The absence of segregation of duties, where purchasing, receiving, and storage functions are handled by the same unit, increases the risk of data manipulation and inefficiency. Additionally, the lack of an inventory system, where purchases are directly recorded as expenses, weakens control over material usage. The absence of standard operating procedures and supplier contracts further contributes to cost instability.

This study concludes that purchasing is a critical operational point requiring stronger internal controls, including segregation of duties, SOP implementation, inventory systems, and improved monitoring.

Keywords: purchasing, internal control, segregation of duties, hotel operations, cost control

Pengaruh Heptagon Fraud Terhadap Fraudulent Financial Statement Pada Perusahaan Basic Materials Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2024

Raulina Br. Sitinjak — 2026-05-13

Statements. The population of this study is companies in the Basic Materials sector listed on the Indonesia Stock Exchange for the 2021-2024 period. The study population was 109 companies with 41 of them being a sample that met the criteria. The technique used is purposive sampling. The data analysis technique used was multiple linear regression processed using SPSS 25. The results of this study show that Pressure, Rationalization has no effect on Fraudulent Financial Statements. Opportunity, Capability, Arrogance have a positive or insignificant effect on Fraudulent Financial Statements. Meanwhile, Culture has a negative and significant effect on Fraudulent Financial Statements and Religiosity has a positive and significant effect on Fraudulent Financial Statements. And simultaneous testing proves that Pressure, Opportunity, Rationalization, Capability, Arrogance, Culture, and Religiosity have a significant effect on Fraudulent Financial Statements. In the Coefficient of Determination Test, the results obtained that the variables Pressure, Opportunity, Rationalization, Capability, Arrogance, Culture, and Religiosity were able to explain 8.9% of the variation in Fraudulent Financial Statements. Meanwhile, the remaining 91.1% were influenced by other variables outside the research model.

Pengaruh Sistem Informasi Akuntansi dan Digitalisasi Keuangan terhadap Transparansi Pengelolaan Dana Desa di Desa Batu Kalung

Nia Apiska — 2026-05-11

This study aims to determine the effect of accounting information systems (X1) and financial digitalization (X2) on the transparency of village fund management (Y). The research was conducted using a quantitative method with primary data obtained from questionnaires distributed to 120 respondents involved in village fund management. Data analysis was carried out using multiple linear regression through the Kolmogorov-Smirnov normality test, heteroscedasticity test, multicollinearity test, and hypothesis testing (t-test and F-test) with the help of SPSS version 22. The results of the study show that Accounting Information Systems and Financial Digitalization have a positive and significant effect on Village Fund Management Transparency. This finding emphasizes that the implementation of a good accounting information system enhances accountability and public trust, while financial digitalization promotes efficiency and information transparency. Thus, it can be concluded that the better the implementation of accounting information systems and the more optimal the financial digitalization, the higher the level of transparency in village fund management

Pengaruh Harga, Lokasi, Store Atmosphere, dan Word Of Mouth terhadap Keputusan Pembelian pada Warung Gunung (Wagu) Kediri

Syahrul Syaiful Riza — 2026-05-11

-This research aims to determine the influence of price, location, store atmosphere, and word of mouth on purchasing decisions among consumers of Warung Gunung (Wagu) Kediri. This type of research uses quantitative methods, namely a method that describes in detail the object of research. The population in this study were all consumers who had visited Warung Gunung (Wagu) Kediri during the last 6 months. Meanwhile, the sample was 60 people/respondents. Data collection methods use questionnaires, observation, documentation and literature study. Meanwhile, the data analysis method uses validity and reliability tests, classical assumption tests, multiple linear regression tests, partial significance tests (statistical test (t), simultaneous significance tests (F statistical test), and coefficient of determination. From the results of this research it can be concluded that: (1) Price partially has a significant relationship with purchasing decision variables (2) Location has a significant positive effect on increasing purchasing decisions (3) Store Atmosphere has a significant positive effect on purchasing decisions mouth does not have a positive effect on increasing purchasing decisions (5) Price (X1), location (X2), Store Atmosphere (X3) and word of mouth (X4) together (simultaneously) have a significant relationship to the dependent variable, namely decision. purchases (Y). The research results show an adjusted R square of 0.775 or 77.5%. This shows that there is a correlation between purchasing decisions and the variables price (X1), location (X2), Store Atmosphere (X3) and word of mouth ( X4) is high.

Dinamika Sosial Ekonomi dalam Konsep Penataan Ruang Pembangunan Bendungan di Desa Belok Sidan Kecamatan Petang, Kabupaten Badung

Devie Indriany Moha — 2026-05-12

Pembangunan Bendungan Sidan di Desa Belok-Sidan, Kecamatan Petang, Kabupaten Badung memberikan perubahan terhadap kondisi sosial ekonomi masyarakat serta pemanfaatan ruang wilayah. Penelitian ini bertujuan untuk menganalisis dampak pembangunan bendungan terhadap kebiasaan masyarakat, mata pencaharian, pendapatan masyarakat, serta kesesuaiannya dengan arahan RTRW Kabupaten Badung dan RDTR Kecamatan Petang. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Pengumpulan data dilakukan melalui wawancara, observasi, dan studi dokumentasi terhadap masyarakat yang terkena dan terdampak pembangunan bendungan. Teknik analisis data menggunakan model analisis interaktif yang meliputi pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan.Hasil penelitian menunjukkan bahwa pembangunan Bendungan Sidan menyebabkan perubahan kebiasaan masyarakat terutama pada peningkatan mobilitas dan interaksi sosial akibat adanya akses jalan baru. Selain itu, terjadi perubahan mata pencaharian pada masyarakat terdampak yang beralih menjadi pedagang, pekerja proyek, dan wirausaha kecil. Perubahan tersebut juga diikuti dengan peningkatan pendapatan masyarakat terdampak, sedangkan masyarakat yang terkena langsung relatif tidak mengalami perubahan pendapatan yang signifikan karena masih bergantung pada sektor pertanian.Berdasarkan kesesuaian dengan RTRW Kabupaten Badung dan RDTR Kecamatan Petang, pembangunan Bendungan Sidan sejalan dengan arahan penataan ruang sebagai kawasan pertanian berkelanjutan, kawasan agropolitan, dan kawasan konservasi sumber daya air. Pembangunan bendungan juga berpotensi mendukung pengembangan ekonomi lokal berbasis pariwisata dan perdagangan. Namun demikian, perubahan pemanfaatan ruang yang terjadi perlu dikendalikan agar tidak mengurangi fungsi lindung dan fungsi pertanian wilayah. Dengan demikian, pembangunan Bendungan Sidan memberikan dampak positif terhadap kondisi sosial ekonomi masyarakat, namun tetap memerlukan pengendalian pemanfaatan ruang agar pembangunan wilayah dapat berlangsung secara berkelanjutan.

Pengaruh Kualitas Produk, Kualitas Pelayanan,Harga dan Brand Image terhadap Keputusan Pembelian Mie Djoedes Cabang Bence Kota Kediri

Aris Widianto — 2026-05-12

This study aimed to determine the influence of product quality, service quality, price, and brand image on purchasing decisions at Mie Djoedes Bence Branch, Kediri City. This quantitative research employed numerical data, which was analyzed using statistical methods to ensure scientific rigor. The population of this study comprised all consumers who made direct purchases at Mie Djoedes Bence Branch, Kediri City. A sample of 150 respondents was selected using nonprobability sampling. Data was collected through questionnaires and documentation. Data analysis involved validity and reliability tests, multiple linear regression analysis with a confirmatory approach. The findings revealed that: (1) Product quality had a positive and significant impact on purchasing decisions at Mie Djoedes Bence Branch, Kediri City. (2) Service quality also had a positive and significant influence on purchasing decisions. (3) Contrary to expectations, price did not significantly affect purchasing decisions at the branch. (4) Brand image exerted a positive and significant influence on purchasing decisions

Pengaruh Disiplin Kerja dan Komitmen Kerja terhadap Prestasi Kerja Karyawan pada PT. Bintang Toedjoe Kota Kediri

Dadang Wahyu Asmoro — 2026-05-12

This research aims to determine the simultaneous influence of work discipline and work commitment on employee performance at PT. Bintang Toedjoe, Kediri City. This research employs a quantitative research method as the research data is in numerical form and is analyzed using statistics, adhering to scientific principles such as being concrete, objective, measurable, rational, and systematic. The population in this study is all employees at PT. Bintang Toedjoe, Kediri City, totaling 340 people. The sample in this study consists of 77 respondents. The sample size was determined using the Slovin formula. Data collection methods include observation, documentation, and questionnaires. Data analysis methods used include descriptive percentage analysis, classical assumption testing, and multiple linear regression analysis, simultaneous significance test (F test), t-test (partial), and coefficient of determination (R2) test. The results of this study conclude that: (1) There is a partial influence of work discipline on employee performance at PT. Bintang Toedjoe, Kediri City. (2) There is a partial influence of work commitment on employee performance at PT. Bintang Toedjoe, Kediri City. (3) There is a simultaneous influence of work discipline and work commitment on employee performance at PT. Bintang Toedjoe, Kediri City of 65%, while the remaining 35% is influenced by other factors not examined in this study

Penerapan Strategi Digital Marketing Pada Usaha Mikro, Kecil, Menengah (UMKM) Fire Chicken Purwokerto

Andara Kesya Saputra — 2026-06-02

Abstrak— The purpose of this study is to ascertain how Fire Chicken UMKM implements digital technology and marketing.UMKM are crucial to the Indonesian economy, especially when it comes to generating jobs and promoting regional and national economic expansion. Using information and communication technology to assist business activities is oneway UMKM may stay competitive in the age of digitalisation and continue to expand. Business players must adopt digital marketing tactics in order to broaden their market reach and boost sales, as the evolution of internet technology has caused a shift in marketing trends from traditional to digital. This study employs a descriptive, qualitative methodology. The manager of Fire Chicken UMKM, who is thought to be knowledgeable with the digital marketing tactics used by the company, is the research informant for the purposive sampling technique. About 70% of total sales come from digital marketing, with online channels and the DO system accounting for 60% of revenues

Keywords: Digital Marketing, UMKM, Social Media, Digital Technology, Marketing

Pengaruh Model Kerja Hybrid Dan Gaya Kepemimpinan Terhadap Produktivitas Karyawan Di Jakarta

Rizka Ayu Mutiara Putri Soeharno — 2026-06-05

Sejak pandemi, banyak perusahaan di Jakarta telah menerapkan model kerja hybrid yang menggabungkan antara kerja jarak jauh dan juga di kantor. Fenomena ini menimbulkan kekhawatiran tentang bagaimana hal ini memengaruhi produktivitas pekerja, terutama jika dikaitkan dengan gaya kepemimpinan. Tujuan penelitian ini adalah untuk mengkaji bagaimana produktivitas karyawan dipengaruhi oleh model kerja hybrid dan gaya kepemimpinan.

Metodologi penelitian ini menggabungkan pendekatan kuantitatif dengan purposive sampling, strategi pengambilan non-probability sampling. Respondennya adalah karyawan Jakarta yang telah bekerja minimal tiga bulan dengan struktur kerja campuran. Analisis regresi linier berganda dilakukan di SPSS setelah data dikumpulkan melalui survei online yang disebarluaskan melalui media sosial.

Menurut penelitian ini, produktivitas karyawan dipengaruhi secara positif oleh model kerja hybrid (3,6%), gaya kepemimpinan (4%), dan keduanya secara bersamaan (5,4%). Namun, karakteristik yang tidak dicakup di penelitian tetap memiliki dampak signifikan terhadap produktivitas karyawan

Model Manajemen Keuangan Generasi Z di Era Digital: Pengaruh Literasi Keuangan dan Kontrol Diri melalui Perilaku Keuangan dengan Gaya Hidup sebagai Variabel Moderasi di Kabupaten Penajam Paser Utara.

Anis Aulia Muslim — 2026-06-15

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan kontrol diri terhadap manajemen keuangan dengan perilaku keuangan sebagai variabel mediasi serta gaya hidup sebagai variabel moderasi pada Generasi Z di Kabupaten Penajam Paser Utara. Penelitian menggunakan pendekatan kuantitatif dengan data yang diperoleh dari 150 responden melalui kuesioner. Analisis dilakukan dengan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS.

Hasil penelitian menunjukkan bahwa literasi keuangan dan kontrol diri berpengaruh positif dan signifikan terhadap perilaku keuangan, serta perilaku keuangan berpengaruh positif dan signifikan terhadap manajemen keuangan. Namun, literasi keuangan dan kontrol diri tidak berpengaruh langsung terhadap manajemen keuangan. Perilaku keuangan terbukti memediasi hubungan tersebut secara penuh. Sementara itu, gaya hidup berpengaruh signifikan terhadap manajemen keuangan, tetapi tidak berperan sebagai variabel moderasi. Temuan ini menunjukkan bahwa peningkatan manajemen keuangan pada Generasi Z di Kabupaten Penajam Paser Utara lebih ditentukan oleh perilaku keuangan sebagai implementasi nyata dari pengetahuan dan kontrol diri.