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All Journal Competitive Jurnal Akuntansi dan Keuangan Jurnal Ilmu Manajemen Jurnal Ekonomi Manajemen MOTIVASI Jurnal Manajemen dan Bisnis
Christiana, Irma
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Good Corporate Governance Sebagai Variabel Intervening Antara Manajemen Laba Dengan Nilai Perusahaan Christiana, Irma; Ardila, Isna
Jurnal Ilmu Manajemen Vol 10, No 1 (2020): Jurnal Ilmu Manajemen
Publisher : Universitas muhammadiyah palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jimn.v10i1.2677

Abstract

Good corporate governance is interpreted as a rule that underlies the process and procedures of company management in accordance with the laws and business ethics. The purpose of the research is to examine the effect of earnings management on firm value with good corporate governance as an intervening variable on insurance companies listed on the Indonesia Stock Exchange. In order to answer the hypothesis, this study uses an associated quantitative method. The sampling technique was using purposive sampling method so that 8 companies were selected that met the criteria of a population of 14 companies, with data on gender and time series. Data analysis using regression and path analysis in the form of Sobel test. The findings of this study are that partially good corporate governance is not influenced by earnings management. Another thing that is found is that individually earnings management and good corporate governance do not affect the value of the company. By using the Sobel test to test the hypothesis obtained results that good corporate governance is not able to mediate between earnings management with firm value
Efek Mediasi Kepercayaan pada Pengaruh Persepsi Manfaat dan Persepsi Kemudahan terhadap Minat menggunakan e-Money Syahrina, Aulia; Christiana, Irma
Jurnal Ilmu Manajemen Vol 12, No 2 (2023): Jurnal Ilmu Manajemen
Publisher : Universitas muhammadiyah palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jimn.v12i2.6041

Abstract

This study aims to analyze the effect of perceived benefits and perceived convenience on interest in using e-money, with trust as an intervening variable in generation Z. The method used in this research is a quantitative descriptive approach. The population in this study was 3,875 students of the Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara, while the sample research method used the Slovin formula, so that a sample of 100 people was obtained. Methods of data collection using a questionnaire While the data analysis technique uses the statistical path analysis model, namely the partial least squares structural equation model (PLSSEM), The results showed that perceived benefits and perceived convenience had a significant effect on trust. Furthermore, perceived benefits have a significant effect on the intention to use e-money, while perceived convenience has no significant effect on the intention to use e-money. Trust has a significant effect on interest in using e-money. Trust is able to mediate the effect of perceived benefits on interest in using e-money, but is unable to mediate the effect of perceived ease of use on interest in using e-money.
MEDIASI PENGARUH SIKAP KEUANGAN DAN KEPRIBADIAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN MELALUI LITERASI KEUANGAN Nanda, Helen Dwi; Christiana, Irma
Jurnal Ekonomi Manajemen Vol 10, No 1 (2024): Mei 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jem.v10i1.10633

Abstract

ABSTRACTThis research aims to analyze and determine the influence of financial attitudes and personalities on financial management behavior, with financial literacy as an intervening variable. This research is quantitative descriptive research, and the data types are primary and secondary data. The population in this study were active students in Medan City. The sample in this study using the Lemeshow formula consisted of 96 students. The data analysis technique uses factor analysis, namely confirmatory factor analysis (CFA) using the structural equation model (SEM) with the SmartPLS 3 application. The results of the research conclude that financial attitudes have no effect on financial literacy or financial management behavior. Personality has a significant effect on financial literacy and financial management behavior. Financial literacy is able to mediate the influence of financial attitudes and personalities on financial management behavior.Keywords: financial attitudes; personality; financial management behavior; financial literacy.ABSTRAKPenelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh sikap keuangan dan kepribadian terhadap perilaku pengelolaan keuangan dengan literasi keuangan sebagai variable intervening. Penelitian ini merupakan penelitian deskriptif kuantitatif, sedangkan jenis data berupa data primer  dan skunder. Populasi dalam penelitian ini adalah mahasiswa aktif di Kota Medan. Sampel dalam penelitian ini menggunakan rumus Lemeshow berjumlah 96 orang mahasiswa. Teknik analisis data menggunakan analisis faktor yaitu Confirmatory Factor Analysis (CFA) dengan menggunakan model persamaan Structural Equation Model (SEM) dengan aplikasi SmartPLS 3. Hasil penelitian menyimpulkan bahwa sikap keuangan tidak berpengaruh terhadap literasi keuangan dan perilaku pengelolaan keuangan. Kepribadian berpengaruh signifikan terhadap literasi keuangan dan perilaku pengelolaan keuangan. Literasi keuangan mampu memediasi pengaruh sikap keuangan dan kepribadian terhadap perilaku pengelolaan keuangan.Kata Kunci: sikap keuangan; kepribadian; perilaku pengelolaan keuangan; literasi keuangan.
PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PENGELOLAAN KEUANGAN PADA GENERASI Z DI KOTA MEDAN DIMEDIASI OLEH PERILAKU KONSUMTIF Putri, Linzzy Pratami; Christiana, Irma; Febriaty, Hastina; Safira, Mutiara
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11504

Abstract

Born in the modern era with easy access Generation Z was born in the modern era with easy access to technology which continues to develop resulting in ease of accessing all needs via the internet but because of this lifestyle. Generation Z has access to better technology than previous generations. Generation Z has a lack of financial management skills which causes them to experience difficulty in managing their finances. The aim of this research is to examine and analyze the influence of Financial Literacy and Lifestyle on Financial Management in Generation Z in Medan City, mediated by consumer behavior directly or indirectly. The approach used in this research is a quantitative approach. The population in this study is Generation Z located in Medan City with the districts of Medan Helvetia, Medan Marelan, East Medan, West Medan, Medan Deli whose numbers are unknown. The sample in this study used the Nonprobability Sampling method with an Incidental Sampling technique totaling 100 Generation Z people. The data collection technique in this research used a questionnaire technique. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that Financial Literacy directly has a significant influence on Financial Management of Generation Z in Medan City, Lifestyle has a significant influence on Financial Management of Generation Z in Medan City, Financial Literacy has a significant influence on Consumer Behavior of Generation Z in Medan City, Lifestyle has a significant effect on Consumptive Behavior in Generation Z in Medan City, Consumptive Behavior has no significant effect on Financial Management in Generation Z in Medan City, Financial Literacy has no significant effect on Financial Management through Consumptive Behavior in Generation Z in Medan City, and Lifestyle has no effect significant impact on Financial Management through Consumptive Behavior in Generation Z in Medan City.
PENERIMAAN E-MONEY: PENERAPAN UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) MODEL Christiana, Irma; Febriaty, Hastina; Putri, Linzzy Pratami
MOTIVASI Vol 9, No 1 (2024): MOTIVASI Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/mti.v9i1.7989

Abstract

ABSTRACT Purpose– This research aims to identify any variables that can influence e-money user behavior mediated by behavioral intentions using the UTAUT model Design/methodology–. This research uses a quantitative-descriptive approach. Sampling used a purposive sampling method to achieve a sample size based on the Slovin formula. Data was collected by distributing a questionnaire in the form of a Google Form. The data analysis technique uses the Partial Least Squares-Structural Equation Model (PLSSEM) with the SmartPLS3 application.Findings - The results of hypothesis testing show that performance expectations do not influence behavioral intentions. Effort expectancy, social influence, and facilitating conditions influence the intention to use e-money. Facilitating conditions influence user behavior. Behavioral intentions are able to mediate the influence of performance expectations, business expectations, and social influences, as well as facilitate conditions on e-money user behavior.   
Co-Authors Hastina Febriaty Isna Ardila, Isna Nanda, Helen Dwi Nurwani Nurwani, Nurwani Putri, Linzzy Pratami Safira, Mutiara Syahrina, Aulia