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Menampilkan 1–9 dari 9 artikel
Keseimbangan Investasi Berbasis Imbalan dalam Memediasi Keputusan Pendanaan Badan Usaha Milik Desa (BUMDes) di Karesidenan Pati Indonesia
Jurnal Ekonomi dan Keuangan
Vol 4
, No 1
(2026)
Village-Owned Enterprises (BUMDes) are established to support the improvement of the local economy. One of the recurring challenges faced by BUMDes is capital availability, which is essential for business expansion and achieving shared objectives. This study aims to analyze the effect of cognitive bias on investment decisions through reward-based investment balance as a mediating variable. The study employed a sample of 165 BUMDes distributed across the Pati Residency, using a combination of pur...
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Pengaruh Profitabilitas Pertumbuhan Perusahaan dan Struktur Aset Terhadap Kebijakan Hutang pada Perusahaan Sektor Consumer Cyclical di BEI
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 15
, No 2
(2025)
The main issue addressed in this research concerns the importance of selecting the appropriate funding sources for companies, particularly in the Consumer Cyclicals sector, which requires substantial financing to support operational activities. This study aims to analyze the influence of profitability, company growth, and asset structure on debt policy in Consumer Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employs purposive sampling, y...
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Pengaruh Emotional Bias terhadap Keputusan Pendanaan BUMDes di Jawa Tengah dengan Keseimbangan Investasi Berbasis Imbalan sebagai Variabel Mediasi
Pajak dan Manajemen Keuangan
Vol 2
, No 4
(2025)
The Village-Owned Enterprises (BUMDes) play a strategic role in enhancing the village economy by utilizing the potential within the village. One of the main challenges faced by BUMDes is the issue of capital, which affects the ability of businesses to grow and achieve their shared goals. This study aims to analyze the effect of emotional bias on investment decisions with reward-based investment balance as a mediating variable. This study used a sample of 108 BUMDes scattered across six regions i...
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Peran Inklusi Keuangan dalam Memediasi Pengaruh Mental Accounting dan Financial Technology terhadap Kinerja UMKM di Kabupaten Grobogan
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 1
, No 6
(2024)
MSMEs are a supporting sector of the country's economy and are able to survive in various conditions that occur in Indonesia. MSMEs are able to contribute to increasing national income and also help in absorbing labor as a result of increasing the performance of these MSMEs. Many factors that influence performance between mental accounting and financial technology are mediated by financial inclusion. The results of a preliminary survey on MSMEs in Grobogan Regency show that the average performan...
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Pengaruh Keterampilan Keuangan Terhadap Inklusi Keuangan Pada Usaha Mikro Kecil Dan Menengah (Umkm) Di Kecamatan Kebonagung Kabupaten Demak Dengan Layanan Fintech Sebagai Variabel Intervening
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 28
, No 2
(2023)
Dunia usaha atau usaha mikro, kecil dan menengah serta kemajuan zaman dan kemudahan teknologi dapat mempengaruhi mereka dalam memperlakukan dana (uang) yang dimilikinya, baik untuk penyimpanan maupun untuk transaksi. Kenyamanan dan inovasi di bidang keuangan mengikuti perkembangan zaman dengan tuntutan kemudahan dan kepraktisan. Beberapa UMKM di Kebonagung Demak telah memanfaatkan financial technology (fintech) ini untuk mempermudah bisnis. Hasil survei menunjukkan bahwa tingkat inklusi keuangan...
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PENGARUH LDR DAN BOPO TERHADAP PERUBAHAN LABA PADA PERBANKAN DENGAN NIM SEBAGAI VARIABEL MODERATING
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 1
(2018)
This study aims to determine whether the independent variables thatOperating Expenses to Operating Income and Loan to Deposit Ratio, andNet Interest Margin as a moderating variable jointly significantly affectearnings changes. As well as to determine which variable partial effect onearnings in the banking changes listed in Indonesian Banking Directory.Based on the above objectives, the study was conducted using purposivesampling method, meaning that the sample in this study were selected basedon...
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2008-2012
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 5
, No 2
(2018)
This study aims to examine variable-variable firm size, profitability,financial leverage, managerial ownership and devident payout ratio to findcompanies that perform income smoothing practices and that not doingincome smoothing practices listed in the Indonesia Stock Exchange (IDX) ofthe year 2008-2012. This study uses a quantitative approach, where the dataused for the study are the financial statements of the years 2008-2012. Thesamples are 265 companies for 5 years in companies listed on the...
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KEPUASAN NASABAH DAN MANAJEMEN HUBUNGAN NASABAH
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 1
, No 1
(2010)
Kepuasan dan ketidakpuasan nasabah atas produk akan berpengaruh pada pola perilaku selanjutnya. Apabila nasabah merasa puas, maka dia akanmenunjukkan besarnya kemungkinan untuk kembali membeli produk yang sama. Kepuasan masih menjadi kunci dalam pencapaian loyalitas nasabah.Manajemen hubungan nasabah, merupakan strategi yang terarah dan tepat untuk mendukung penerapan Customer to Business atau Customer to Customer, sehingga kunci ke arah sukses jangka panjang dalam pencapaian kinerja dapat diwuj...
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GAYA KEPEMIMPINAN TRANSFORMASIONAL UPAYA DAN SOLUSI
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 1
, No 1
(2010)
Most of conflicts between subordinary and leader happened because of leadership style that not aceptable with subordinary. Subordinary often judge that their leader who manage the organization have an otoriter and straight behaviour, they never think about and subordinary needs.
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