The Impact of New Financial Instrument and Lease Accounting Standard on Financial Performance of Companies

Saiful, Saiful; Aziza, Nurna; Husaini, Husaini; Nikmah, Nikmah; Fortuna, Karina Dwi

doi:10.24034/j25485024.y2023.v7.i1.5565

Cited by 4 publications

(4 citation statements)

References 12 publications

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“…ROA digunakan untuk mengukur sejauh mana perusahaan mampu secara keseluruhan menghasilkan keuntungan dengan jumlah keseluruhan aktiva yang tersedia di dalam perusahaan (Aliah Pratiwi et al, 2020). ROE merupakan rasio utama bagi pemegang saham karena diukur untuk mengetahui bagaimana perusahaan mampu untuk memperoleh laba atas investasi ekuitasnya (Saiful et al, 2023).…”

Section: Studi Literaturunclassified

Pengaruh Financial Technology Terhadap Kinerja Keuangan Perbankan

Tambunan,

Aziza

2024

Owner

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The development of information and communication technology has brought significant changes in various aspects of human life. One aspect that has been greatly affected is the banking sector. The digital revolution has changed the way banking operates, especially in terms of customer service and financial management. This study aims to see how the influence of Internet Banking and Mobile Banking on financial performance in banks as measured by Return On Assets (ROA), Return On Equity (ROE), Capital Adequency Ratio (CAR), Non Performing Loan (NPL). The population in this study are banks listed on the Indonesia Stock Exchange (BEI). The method used is non probability sampling method with purposive sampling technique and obtained 10 banks used as samples for the research period for 3 years (2020-2022). The data analysis technique used is Structural Equation Modeling Partial Least Square (SEM-PLS) with the help of SmartPLS (v. 4) software as a data analysis tool. The results of this study indicate that Internet banking has no effect on ROA, CAR and NPL but has a significant negative effect when measured by ROE. Mobile banking has a negative effect on financial performance calculated using NPL but mobile banking has no effect on ROA, ROE and CAR. Future research is expected to add other variables that have an influence on financial performance in banking and increase the number of research periods.

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Section: Studi Literaturunclassified

Pengaruh Financial Technology Terhadap Kinerja Keuangan Perbankan

Tambunan,

Aziza

2024

Owner

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“…Perilaku pengelolaan keuangan pribadi merupakan kemampuan seseorang dalam mengatur dana keuangan sehari-hari melalui perencanaan, penganggaran, pemeriksaan, pengelolaan, pengendalian, pencarian, dan penyimpanan (Saiful et al, 2023). Dengan kata lain, perilaku pengelolaan keuangan pribadi berhubungan dengan rasa tanggung jawab keuangan seseorang mengenai cara mengatur keuangan (Syafitri, 2017).…”

Section: Mahasiswa Indekos Dalam Mengelola Pengeluaran Harianunclassified

Perilaku Mental Accounting dalam Mengelola Daily Expenses dari Sisi Gaya Hidup Sehari-Hari Mahasiswa Indekos

Fika Yuliza,

Fachruzzaman

2024

RESLAJ

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Indekos students are an important segment of the academic community who need to support themselves financially. They usually live away from their parents' home and have to organise their own daily lives, including personal financial management. They often face various challenges in managing their finances to meet various needs such as boarding house rent, tuition fees, book fees, transportation costs, as well as non-academic expenses such as food and recreation costs. In this context, mental accounting behaviour is an interesting aspect to study because it can play an important role in the way boarding students manage their daily expenses. This study aims to find out how mental accounting behaviour plays a role in managing daily expenses and what are the factors that influence mental accounting in boarding students. Qualitative research with a phenomenological approach was chosen in this study to explore the phenomenon as a whole. After the research was conducted, it was found that mental accounting has a role in helping students manage their daily expenses. This can be seen from their behaviour of allocating money according to certain account categories such as boarding house rent, daily meals, skincare, transportation, academics and others.

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“…It is important to ensure that these guidelines are disseminated among SME in the country. Accounting standards evolve dynamically following the times, regulations, and business (Saiful et al, 2023). Maseko &; Manyani in (Larasati &;Farida, 2021)) said that corporate entities are reluctant to prepare financial statements due to lack of training or socialization.…”

Section: Introductionmentioning

confidence: 99%

The Influence Of Accounting Knowledge, Socialization Of Accounting Standards, Education And Business Scale On The Quality Of Financial Statements (Study on SME in Bengkulu City)

A’yun,

Coryanata

2024

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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The development of SME in Bengkulu City is increasing from year to year, but in running their business, SMEs rarely make financial statements in accordance with SAK EMKM, this is due to the low accounting knowledge and education possessed by SME. In addition, it is very rare for socialization about SAK EMKM by the government. Business size will also affect SME in improving the quality of financial statements. This study aims to determine the influence of accounting knowledge, socialization of accounting standards, education and business scale on the quality of financial statements in SME in Bengkulu City. Data collection was done by questionnaire and data analysis using multiple linear regression analysis and hypothesis test. The sample in this study was 88 SME in the city of Bengkulu. The results showed that accounting knowledge, socialization of accounting standards and business scale had a significant partial effect on the quality of financial statements because the quality of financial statements could be improved due to accounting knowledge from SME and socialization from the government about SAK EKM and business scale. However, the variable level of education does not have a significant effect on the quality of financial statements because high education does not guarantee that someone can produce quality financial statements, without high education, SME can find out about the quality of good financial statements through socialization and training

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The Impact of New Financial Instrument and Lease Accounting Standard on Financial Performance of Companies

Cited by 4 publications

References 12 publications

Pengaruh Financial Technology Terhadap Kinerja Keuangan Perbankan

Pengaruh Financial Technology Terhadap Kinerja Keuangan Perbankan

Perilaku Mental Accounting dalam Mengelola Daily Expenses dari Sisi Gaya Hidup Sehari-Hari Mahasiswa Indekos

The Influence Of Accounting Knowledge, Socialization Of Accounting Standards, Education And Business Scale On The Quality Of Financial Statements (Study on SME in Bengkulu City)

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