JAD : Jurnal Riset Akuntansi & Keuangan Dewantara

PENGARUH LITERASI KEUANGAN, SIKAP KEUANGAN, PENDAPATAN, DAN TINGKAT PENDIDIKAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN KELUARGA

Ilmiyah Nur Azizah Ilmiyah — 2025-12-31

Problems in family financial management in Indonesia still shows a collapse of priorities, where many families perceive low difficulty in meeting basic needs and education costs, but prefer to allocate funds for symbolic consumption such as purchasing gold. This condition reflects low financial literacy, irrational financial attitudes, and still low levels of education. The purpose of this study was to examine the impact of financial literacy, financial attitudes, income, and education level on family financial management behavior in Sukolelo Village, Prigen District, partially and simultaneously. The research method used was quantitative with a purposive sampling technique. The results showed that education level had a negative and insignificant effect on family financial management behavior. Meanwhile, financial literacy, financial attitudes, and income had a significant positive effect on family financial management behavior. It can be concluded that education does not always determine the ability to manage finances.

ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERTUMBUHAN LABA PERUSAHAAN BARANG KONSUMEN PRIMER DI BURSA EFEK INDONESIA

Siti Mudawanah — 2025-12-31

Profit growth is an important indicator that shows the success of management in running business operations. However, profit fluctuations that occur in primary consumer goods sector companies raise questions about the factors that influence them. This study aims to analyze the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on profit growth in primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2021-2024. The population in this study were all primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2021-2024 period, totaling 132 companies. The sampling technique used purposive sampling method and obtained 63 companies as samples. This study uses a quantitative approach with multiple linear regression analysis methods. The data used is secondary data obtained from the company's annual financial statements. The results of the study Partially the variables Debt to Equity Ratio (DER) and Net Profit Margin (NPM) have a significant effect on profit growth, while Current Ratio (CR) has no significant effect on profit growth. Simultaneously variable Current Ratio (CR), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) have a significant effect on profit growth.

Risk-Focused Triangulation Audit Model: Analisis Gap Nilai Tercatat dan Nilai Pasar Investasi Saham pada Tiga Emiten BEI Periode 2020-2024

Tri Koko Apanugra Tri — 2025-12-31

A risk-focused audit framework grounded in evidence triangulation is advanced to enhance the precision of risk assessment and auditor objectivity in evaluating equity investment values. By integrating internal, external, and documentary evidence, the analysis examines the gap between book and market values of three major banking issuers listed on the Indonesia Stock Exchange from 2020 to 2024. The findings reveal substantial disparities that reflect heightened audit risk arising from valuation bias and differing perceptions of economic worth. Evidence triangulation strengthens audit reliability and reframes the auditor’s role from procedural examiner to economic interpreter. Conceptually, the results highlight the strategic integration of accounting information and market evidence as a foundation for risk evaluation, contributing to improved governance, transparency, and accountability within Indonesia’s financial audit practices.

PENGARUH E-COMMERCE, MODAL USAHA, EKSPEKTASI PENDAPATAN DAN PENGETAHUAN AKUNTANSI TERHADAP MINAT BERWIRAUSAHA

Umi Maulidiyah Umi — 2025-12-31

Entrepreneurship holds a crucial position in a country's economy. Currently, the level of entrepreneurship in Indonesia is still low compared to other countries, making the increase in the number of entrepreneurs one of the most crucial factors in economic development. In the midst of advances in information technology, it should provide business support for generation Z in entrepreneurship, but in reality, many have not utilized it optimally. This study aims to analyze the influence of e-commerce, business capital, income expectations, and accounting knowledge on entrepreneurial interest, both simultaneously and partially. The research method used a quantitative, with a Simple Random Sampling technique. The results of this study indicate that business capital has a negative and insgnificant effect on entrepreneurial interest. Meanwhile, e-commerce, income excpectations, and accounting knowledge have a positive and significant effect on entrepreneurial interest. It can be concluded that technology, motivation, and financial factors mutually support the growth of entrepreneurial interest, rather than capital limitations.