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Journal : Jurnal Riset Akuntansi Soedirman

PENGARUH LITERASI KEUANGAN, PREFERENSI RISIKO, DAN MOTIVASI TERHADAP PERILAKU INVESTOR PEMULA Veggy Pradasari; Irianing Suparlinah; Mafudi *
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.969 KB) | DOI: 10.32424/1.jras.2022.1.1.6363

Abstract

This research is a quantitative research with a survey method entitled "The Influence of Financial Literacy, Risk Preference and Motivation on Beginner Investor Behavior". The population in this study was the entire investor community in Purwokerto. The samples were taken using purposive sampling, namely 104 investors who can be sampled because they have met the existing criteria. Retrieval of data using the online questionnaire method with google form media. The data analysis technique in this study is multiple linear regression, by testing the coefficient of determination, F test and t test. Based on data analysis, the results showed that: (1) financial literacy has a positive effect on the behavior of novice investors, (2) risk preference has no effect on the behavior of novice investors, (3) motivation has a positive effect on the behavior of novice investors. The implication of this research is that financial literacy and motivation are fundamental for novice investors. That way, there is a capital market seminar or training needed so that novice investors have good financial literacy, especially in finance to support them. In addition, as a novice investor who has high motivation to invest, he will get more benefits from the future. The higher the level of financial literacy and motivation, the better the behavior in making investment decisions in the capital market. As well as students as investors should choose investment instruments according to risk preferences.
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN DAN INTELECTUAL CAPITAL TERHADAP KINERJA UKM DI KABUPATEN BANYUMAS Rini Widianingsih; Irianing Suparlinah; Agus Sunarmo; Rasyid Mei Mustofa
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.9593

Abstract

According to the Ministry of MSME since 2017, in terms of the number of MSME units in Indonesia, they have a share of around 99.99 percent (62.9 million units) of the total number of business actors absorbing the national workforce. The purpose of this study is to identify the effect of financial literacy, financial inclusion and intellectual capital on the performance of SMEs in Banyumas Regency after the Covid Pandemic. This research method uses a survey with the method of data analysis using multiple regression analysis. The population in this study are small and medium enterprises that are still running after the Covid 19 pandemic disaster. The sample is taken with the criteria that the UKM is engaged in retail trade/stores in the Banyumas Regency area. The results of this study show that financial literacy, financial inclusion and intellectual capital have a positive impact on the performance of SMEs in Banyumas Regency, so that until now around 98 percent of SMEs are still surviving after experiencing the Covid 19 pandemic crisis since 2019.