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eMBeJi : Manajemen dan Bisnis Jurnal
Published by Universitas Wisnuwardhana Malang
ISSN : -     EISSN : 25286668     DOI : https://doi.org/10.37303/embeji.v7i2
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Manajemen & Bisnis Jurnal menerbitkan artikel ilmiah dibidang manajemen, bisnis dan sangat menghargai pikiran-pikiran baru yang inovativ serta menantang untuk memicu lahirnya inovasi konsep dan praktik dibidang manajemen dan bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2 Documents
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Search results for , issue "Vol 9 No 2 (2023): Vol 9 No 2 (2023)" : 2 Documents clear
Analysis of the Application of PSAP No. 13 Concerning the Presentation of Financial Statements of the Regional Public Service Board Dr. Saiful Anwar Malang City (Using 2022 Financial Statements with Unaudited Status)
Manajemen & Bisnis Jurnal Vol 9 No 2 (2023): Vol 9 No 2 (2023)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/embeji.v9i2.189

Abstract

This research was conducted to answer suggestions in previously published articles, regarding RSUD Dr. Saiful Anwar has not implemented PSAP in his Financial Statements. In addition, this study also aims to analyze new policies regarding the implementation of PSAP 13 policies in the financial reports of one of the public service agencies of Dr. Saiful Anwar. This research uses a type of descriptive qualitative research. The discussion studied in this research is about PSAP 13 Analysis on the presentation of the Financial Report of RSUD Dr. Saiful Anwar. Data was obtained in three ways, namely Documentation, Interviews, and Observations. The results of this study indicate that the presentation of the financial statements prepared by RSUD Dr. Saiful Anwar has implemented PSAP 13 as a whole. However, there are several differences in terms of presentation in the Operational Report section, these differences are due to RSUD Dr. Saiful Anwar is a hospital that is included in the BLUD category which is directly supervised by SKPD, where each application and practice must be following direct orders from SKPD (Regional Government Work Unit). However, these differences are not a problem, and RSUD Dr. Saiful Anwar continues to do according to what should be implemented. RSUD Dr. Saiful Anwar in presenting his financial statements is done on two bases, namely cash basis and accrual basis. This is done because it refers to the Regulation of the Minister of Finance Number 217/PMK.05/2015 concerning PSAP 13 Government Accounting Standards concerning the presentation of Financial Reports to Regional Public Service Agencies and the Policies contained in the SAP.
Fintech Payment sebagai Moderasi dalam Pengaruh Literasi dan Sikap Keuangan terhadap Perilaku Manajemen Keuangan
Manajemen & Bisnis Jurnal Vol 9 No 2 (2023): Vol 9 No 2 (2023)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/embeji.v9i2.190

Abstract

This study aims to examine the effect of financial literacy and financial attitude on financial management behavior moderated by fintech payments. Financial management behavior is important and needs to be understood, especially by students who already have responsibility for making decisions regarding the management of their personal finances. The samples taken in this study were 292 students of the Department of Management, State University of Malang, class of 2019 and 2020 and used a purposive sampling method. The data obtained were analyzed through multiple linear regression and moderation regression analysis (MRA) using the SPSS 29 application. The results showed that financial literacy, financial attitudes, and fintech payments partially had a significant positive effect on students’ financial management behavior. Meanwhile, fintech payments as a moderating variable are able to strengthen the effect of financial literacy on financial management behavior, but fintech payments cannot moderate the effect of financial attitudes on financial management behavior

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