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Menampilkan 1–10 dari 12 artikel
Psychological and Cultural Factors: Does an Accounting Study Program Matter?
Amanda, Frista Fio
; Machmuddah, Zaky
Jurnal Akuntansi, Keuangan dan Auditing
Vol 6
, No 2
(2026)
ABSTRACT
The phenomenon of declining interest in accounting study programs has become a significant issue in Indonesian higher education. This study aims to analyze the influence of psychological, social, and cultural factors on students decisions to major in accounting at university "Y." The study sample consisted of 113 new students from the class of 2025 selected through accidental sampling. Data analysis used multiple linear regression with IBM SPSS 25. The study results indicate that psych...
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Gen Z's Understanding of Internal Controls Dominates QRIS Phishing Prevention
Kartika, Lukiyana Nurul Izza
; Machmuddah, Zaky
Jurnal Akuntansi, Keuangan dan Auditing
Vol 6
, No 2
(2026)
This study highlights the increasing cases of QRIS phishing targeting Generation Z through social media using various social engineering techniques. The research analyzes the influence of understanding internal controls, risk awareness, and self-efficacy on the effectiveness of QRIS phishing prevention. A quantitative approach was employed with a population of 10,951 active students at Dian Nuswantoro University and a sample of 408 respondents selected through purposive sampling based on their e...
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LITERASI KEUANGAN DAN PENGELOLAAN SAMPAH PLASTIK MENJADI PRODUK KREATIF PADA BANK SAMPAH LUMINTU SEMARANG
Machmuddah, Zaky
; Sumaryati, Anna
; Ratnawati, Juli
; Minarso, Bambang
Jurnal Pengabdian Masyarakat Unwahas
Vol 10
, No 2
(2025)
Bank Sampah Lumintu adalah sebuah lembaga berbasis komunitas yang berlokasi di Kelurahan Sampangan, Kecamatan Gajahmungkur, Kota Semarang. Berdiri sejak tahun 2015, Bank Sampah ini memiliki misi untuk mendorong kesadaran masyarakat akan pentingnya pengelolaan sampah berbasis 3R (Reduce, Reuse, Recycle), sekaligus menyediakan alternatif tabungan berbasis sampah anorganik. Berdasarkan hasil diskusi dan identifikasi langsung bersama pengurus Bank Sampah Lumintu, telah ditemukan permasalahan pengelo...
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FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN INFRASTRUKTUR
Abiyyatha, Muhammad Kafa
; Machmuddah, Zaky
; Ali, Shujahat
Jurnal Akuntansi, Keuangan dan Auditing
Vol 6
, No 1
(2025)
The aim of this study was to investigate the elements influencing firm values empirically. Infrastructure companies with listings on the IDX constitute the population. The sample used in this research includes companies listed on the Indonesian Stock Exchange. 166 observation data points were gathered over a four-year period, or the 2020–2023 timeframe. The SPSS version 26 software program is the use of multiple linear regression in an analytical process. The outcomes of the analysis of the stud...
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Mekanisme Good Corporate Governance Terhadap Nilai Perusahaan: Efek Moderasi Profitabilitas
Meyliana, Santika
; Machmuddah, Zaky
; Utomo, St. Dwiarso
Jurnal Akuntansi, Keuangan dan Auditing
Vol 5
, No 1
(2024)
This study aims to explore the impact of Good Corporate Governance (GCG) mechanisms involving the audit committee, independent board of commissioners, and institutional ownership on firm value proxied by PBV with profitability proxied by ROA as a moderating variable. This research focuses on property and real estate sector companies during 2020-2022 and sampling was carried out using purposive sampling method resulting in sample data of 99 entities. Data analysis uses the PLS-SEM approach with t...
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Pengaruh Pengetahuan Investasi, Manfaat Investasi, Motivasi Investasi, Modal Minimal Investasi, Dan Return Investasi Terhadap Minat Investasi Di Pasar Modal
Wulandari, Putri
; Machmuddah, Zaky
; Utomo, ST. Dwiarso
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 2
(2023)
This research was carried out to see whether there was an influence on investment knowledge, investment benefits, investment motivation, minimum investment capital and investment returns on investment interest in the capital market. Quantitative methods were used in this research. Determining sample limits using the Slovin formula produced 201 respondents from 405 students who took part in KSPM in Semarang City. The samples for this research were Unissula 15 students, Unisbank 10 students, UIN W...
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THE INFLUENCE OF LIQUIDITY, SOLVENCY, PROFITABILITY, AND COMPANY SIZE ON STOCK PRICES
Hestiatay, Afrilia Nola
; Machmuddah, zaky
; TAH, Natalistya
Dinamika Akuntansi Keuangan dan Perbankan
Vol 12
, No 1
(2023)
Providing empirical evidence regarding liquidity, solvency, profitability, firm size on stock prices is the purpose of this research. Secondary data through the collection of financial statements of energy companies for 2017-2021 obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id) and the Indonesia Finance Market (www.finance.yahoo.com) are data used in research. Using data in the form of company financial statements and company stock prices. The sampling techni...
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PERAN MODERASI UKURAN PERUSAHAAN PADA HUBUNGAN PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN PENGUNGKAPAN CSR
Tanara, Anindyafebi
; Machmuddah, Zaky
; Utomo, St. Dwiarso
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 1
(2023)
This research was conducted at the intention of observing and measuring the result of profitability, liquidity and leverage on CSR and company size as a moderating variable. The population taken was 29 manufacturing corporation in the food and beverage area recorded on the IDX in 2018-2021. The sample selection category applied purposive sampling, with a total of 116 samples tested using WarpPLS 7.0 as a research tool. Independent variables include profitability, liquidity, and leverage whereas...
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PERAN KOMITE AUDIT DALAM MEMODERASI KONSERVATISME AKUNTANSI TERHADAP CREATIVE ACCOUNTING
Wulandari, Ayu
; Machmuddah, Zaky
Dinamika Akuntansi Keuangan dan Perbankan
Vol 11
, No 1
(2022)
This research was conducted to prove accounting conservatism to creative accounting with GCG as moderating. Property and real estate sub-sector companies in 2018-2019 are the population of this study. Purposive sampling is a research method in selecting samples, resulting in a sample of 30 companies. Data is secondary data obtained through the official website of the Indonesia Stock Exchange (IDX) and data in the form of financial reports. For data processing using Partial Least Square (PLS) app...
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PENGARUH RASIO LIKUIDITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS DENGAN RASIO PROFITABILITAS SEBAGAI PEMODERASI
Kuntari, Selvia Eri
; Machmuddah, Zaky
Dinamika Akuntansi Keuangan dan Perbankan
Vol 10
, No 2
(2022)
Based on the data obtained, this study was made with the intention of analyzing and examining the liquidity andleverage variables in financial distress with the profitability ratio as moderating in manufacturing companies listed onthe IDX with 3 years of observation, namely the 2017-2019 period. The independent variable is proxied by usingCurrent Ratio (CR) as the liquidity variable and Debt to Equity Ratio (DER) as the leverage variable. The moderatingvariable is proxied using Return on Assets...
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