Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2202

Rina Nurjanah, Eka Giovana Asti, Ismi Rafikah, A. Istiqomah

{"title":"Implikasi Kontrol Diri, Kecerdasan Spiritual dan Literasi Keuangan dalam Pengelolaan Keuangan","authors":"Rina Nurjanah, Eka Giovana Asti, Ismi Rafikah, A. Istiqomah","doi":"10.33395/owner.v8i2.2202","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2202","url":null,"abstract":"Financial management is the process of planning, organising, supervising, and controlling the money or financial assets of a person or organisation. The goal is to manage finances wisely by maximising the use of financial resources to meet daily needs, achieve short-term and long-term financial goals, and manage financial risks. This includes budgeting, saving, investing, debt management, retirement planning, and other financial decisions. Good financial management is the key to achieving financial stability and achieving financial goals. Students carrying out financial management are influenced by several factors including internal factors such as self-control, and spiritual intelligence. Then external factors, namely knowledge or the level of financial literacy possessed by students. This study aims to analyse the effect of self-control, spiritual intelligence, and financial literacy on individual financial management. Good financial management is the key to success in achieving personal financial stability and long-term financial goals. The research population was Pelita Bangsa University students with a sample of Faculty of Economics and Business students. The results showed that self-control has no effect on one's financial management. Meanwhile, financial literacy and spiritual intelligence have a significant positive effect on financial management. The results prove that when someone has high financial literacy coupled with spiritual intelligence, the ability to manage finances will be better. However, self-control is not indicated to influence a person to carry out financial management. Simultaneously, it shows that self-control, spiritual intelligence and financial literacy together affect financial management. The results of the study have a strong relationship of 76","PeriodicalId":124624,"journal":{"name":"Owner","volume":"31 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359151","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Kontraksi Manufaktur di Indonesia: Pengaruh Rasio Fundamental Terhadap Harga Saham pada Awal Pandemi Covid-19 印度尼西亚制造业萎缩：19大流行病开始时基本比率对股票价格的影响

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.1966

Nurwulandari Nurwulandari

{"title":"Kontraksi Manufaktur di Indonesia: Pengaruh Rasio Fundamental Terhadap Harga Saham pada Awal Pandemi Covid-19","authors":"Nurwulandari Nurwulandari","doi":"10.33395/owner.v8i2.1966","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1966","url":null,"abstract":"This study aims to obtain empirical evidence about the effect of a company's fundamental ratio on stock prices. The financial ratios used in this study are Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS), Price Book Ratio (PBR) and Price Earnings Ratio (PER). This study uses secondary data obtained from the OSIRIS database. The sampling technique was taken using a purposive sampling method of 122 manufacturing companies registered on the IDX in 2020. The analysis used in this study was using the multiple linear regression analysis method, which was preceded by the classic assumption test - normality test, multicollinearity test and heteroscedasticity test. The results showed that ROA, EPS and PBR partially have a significant effect on stock prices with a positive relationship. Meanwhile, ROE and PER partially have a significant effect on stock prices with a negative relationship. Simultaneously, ROA, ROE, EPS, PBR and PER have a significant effect on stock prices. The results of this study indicate that some financial ratios are still very useful for predicting the value of a company's shares, therefore investors must pay attention to the existence of the company's fundamental financial ratios in influencing the investment decisions to be made.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"30 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359791","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGELOLAAN DANA DESA BEBAS FRAUD: PENDEKATAN EFEKTIF DI KECAMATAN TIDORE UTARA 村级资金管理无欺诈：北蒂多尔分区的有效方法

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2187

Gregorius Jeandry, Amin Dara, Z. Zainuddin

{"title":"PENGELOLAAN DANA DESA BEBAS FRAUD: PENDEKATAN EFEKTIF DI KECAMATAN TIDORE UTARA","authors":"Gregorius Jeandry, Amin Dara, Z. Zainuddin","doi":"10.33395/owner.v8i2.2187","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2187","url":null,"abstract":"Fraud occurs in several sectors, including the village sector, such as fraud in the management of village funds. Village funds that were initially to improve independent villages were not appropriately managed; the management of village funds is synonymous with abuse in management; this is evidenced by the statement \"Village Fund Outlook 2018\" issued by Indonesia Corruption Watch (ICW) in the village fund book published by the Ministry of Finance. As a result of ICW monitoring, in 2015–2017, cases of abuse in villages increased. In 2015, it reached 17 cases and increased to 41 cases in 2016. A more than twofold spike then occurred in 2017 with 96 cases. A total of 154 fraud cases, such as corruption and misuse of assets, were found. This study was conducted with the aim of examining the influence of village apparatus competence, internal control system, accountability, and morality on fraud prevention efforts in village fund management in North Tidore District, Tidore Islands City. The respondents used were 56 people consisting of village heads, village secretaries, heads of financial affairs, heads of planning affairs, staff of the head of planning affairs, heads of service sections, staff of the head of service sections, heads of government sections, staff of the head of government sections, technical implementers, heads of hamlets, heads of RWs and heads of RT. The data analysis technique used is multiple linear regression analysis. The results showed that the competence of village apparatus and internal control system has a positive and significant effect on fraud prevention. Conversely, morality and accountability have no impact on preventing fraud in village funds.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"13 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359952","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Financial Technology Terhadap Kinerja Keuangan Perbankan 金融科技对银行财务业绩的影响

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2049

Marintan Tambunan, Nurna Aziza

{"title":"Pengaruh Financial Technology Terhadap Kinerja Keuangan Perbankan","authors":"Marintan Tambunan, Nurna Aziza","doi":"10.33395/owner.v8i2.2049","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2049","url":null,"abstract":"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.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"99 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360440","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Hubungan Rasio Keuangan Dan Harga Saham 财务比率与股票价格之间的关系

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.1946

Nabila Khoirunnisa Asadanie

引用次数: 0

Peran Digitalisasi dan Program Santripreneur melalui pendekatan SDGs dalam mewujudkan kemandirian Pondok pesantren (Studi Pada Ponpes Besar di Kab. Lamongan) 通过可持续发展目标（SDGs）方法实现数字化和山特里普创业计划在实现 Pondok Pesantren 独立性方面的作用（拉蒙甘地区大型 Ponpes 研究

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.1926

Mokhtar Sayyid, Umar Yeni Suyanto, Muhammad Dzikri Abadi, Jihan Lailatul Ni’mah, Rahma Indah Cahyani

{"title":"Peran Digitalisasi dan Program Santripreneur melalui pendekatan SDGs dalam mewujudkan kemandirian Pondok pesantren (Studi Pada Ponpes Besar di Kab. Lamongan)","authors":"Mokhtar Sayyid, Umar Yeni Suyanto, Muhammad Dzikri Abadi, Jihan Lailatul Ni’mah, Rahma Indah Cahyani","doi":"10.33395/owner.v8i2.1926","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1926","url":null,"abstract":"The development of economic digitalization in Indonesia has increased quite significantly at this time. This has resulted in consumption patterns that were previously carried out by people physically, now shifting online. The business world is required to adapt to see the current phenomena. On the one hand, today's modern Islamic boarding schools are not only centers of studying religion, they also have great potential in the economy. They changed the paradigm in da'wah, which previously used verbally to change into action. So that it can be a solution to society's problems, which motivates Islamic boarding schools to try to combine the religious education system with entrepreneurial training known as santripreneur. This program is a breakthrough to realize the concept of sustainable development which has a good impact on human life and nature. This study aims to analyze the role of digitalization and the santripreneur program in realizing the independence of Islamic boarding schools when viewed based on the SDGs approach. The population in this study were Islamic boarding school students spread across Lamongan Regency. Sample selection was carried out using purposive sampling technique, with a sample of 353 respondents. Data analysis in this study used structural equation modeling partial least squares (SEM-PLS) techniques. The analysis results show that santripreneurs and digitalization have an influence on the SDGs. Santripreneurs have a direct effect on the economic independence of Islamic boarding schools, while digitalization does not directly affect the economic independence of Islamic boarding schools. SDGs are able to mediate the influence of santripreneurs and digitalization on the economic independence of Islamic boarding schools.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"5 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Inovasi Teknologi 4.0 terhadap Pembelajaran Akuntansi SMA N 1 Banyudono 技术创新 4.0 对会计学习的影响 SMA N 1 Banyudono

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.1932

Desinta Irma Damayanti, Moh. Chairil Asmawan

{"title":"Inovasi Teknologi 4.0 terhadap Pembelajaran Akuntansi SMA N 1 Banyudono","authors":"Desinta Irma Damayanti, Moh. Chairil Asmawan","doi":"10.33395/owner.v8i2.1932","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1932","url":null,"abstract":"The development of technology 4.0 has had a major influence on the world of education. Like SMAN 1 Banyudono, where accounting learning used to only use the lecture method so it did not foster enthusiasm for learning. So technological innovation 4.0 is needed in accounting learning. This research aims to determine technological innovation 4.0 in accounting learning and obstacles and implementation solutions. This research is case study research with a qualitative approach. The object of this research is SMAN 1 Banyudono. The research subjects consisted of: deputy principal, accounting teacher, and students. Data collection techniques using interviews and documentation. This research uses data validity techniques of source triangulation and member check. Data analysis went through three stages, namely data reduction, data presentation and drawing conclusions. The research results show that technological innovation 4.0 in accounting learning in class XI IPS was carried out using computers, whatsapp group, e-school, zoom, Zahir accounting, and Google Classroom. Barriers: not all teachers and students have the same ability to use technology in accounting learning. Instability of the Wi-Fi network in schools slows down the learning process and creates an unconducive classroom atmosphere, uses more internet quota, not all students have laptops, differences in the memory capacity of students' cellphones are not the same so not all students can download learning applications. Solution: provide material and questions in the form of print outs, improve and expand Wi-Fi networks, add computers, and provide quota assistance to underprivileged students.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"37 27","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140358070","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH ANALISIS PROFITABILITAS & LIKUIDITAS TERHADAP HARGA SAHAM SEKTOR ENERGI 2017-2022 盈利能力与流动性分析对 2017-2022 年能源行业股票价格的影响

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.1970

Mohammad Aviciena Taufiqurrahman, Erina Sudaryati

引用次数: 0

Studi empiris sistem pembayaran cashless dan cardless 无现金和无卡支付系统的经验研究

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2037

Hermaya Ompusunggu, Poniman Poniman

{"title":"Studi empiris sistem pembayaran cashless dan cardless","authors":"Hermaya Ompusunggu, Poniman Poniman","doi":"10.33395/owner.v8i2.2037","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2037","url":null,"abstract":"Penelitian ini bertujuan untuk mengidentifikasi sistem pembayaran dengan menggunakan cashless dan cardless, khususnya di Kota Batam. Tahapan penelitian ini dibagi menjadi lima tahapan. Tahapan pertama yaitu melakukan kajian literatur dan pengembangan konsep penelitian untuk mendapatkan data yang mendukung permasalahan terkini dalam latar belakang. Berikutnya Melakukan wawancara, observasi dan pengumpulan data dari berbagai sumber. Tahapan berikutnya adalah meninjau perkembangan praktik Cashless dan Cardless di Kota Batam . Selanjutnya mengidentifikasi motivasi pengguna Cashless dan Cardless khususnya terkait transaksi e-commerce dan Tahapan terakhir adalah analisis data serta membuat laporan hasil penelitian. Penelitian ini menggunakan pendekatan kualitatif dengan scooping review untuk mengidentifikasi korelasi perkembangan e-commerce dengan Cashless dan Cardless di era society 5.0 serta motivasi apa yang melatarbelakangi masyarakat menggunakan Cashless dan Cardless payment. Scoping review merupakan metode yang digunakan untuk mengidentifikasi literatur secara mendalam dan menyeluruh yang diperoleh melalui berbagai sumber dengan berbagai metode penelitian serta memiliki keterkaitan dengan topik penelitian.Hasil penelitian menunjukkan bahwa sistem pembayaran cashless dan cardless banyak diminati \u0000masyarakat. Karena selain mudah, seluruh transaksi dapat tercatat secara detail sehingga pengguna dapat melacak dan mengontrolnya dan kemanan tetap terjaga. Namun kelemahannya juga ada yaitu pengguna bisa semakin boros karena mudah menggunakannya, privasi tidak terjaga karena otomatisasi sehingga kerahasiaan transaksi sulit untuk ditutupi.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"24 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140358846","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Influence of Green Accounting, Sales Growth, and Firm Size on the Quality of Capital Structure 绿色会计、销售增长和公司规模对资本结构质量的影响

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2301

Bahtiar Effendi

{"title":"Influence of Green Accounting, Sales Growth, and Firm Size on the Quality of Capital Structure","authors":"Bahtiar Effendi","doi":"10.33395/owner.v8i2.2301","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2301","url":null,"abstract":"Profit is the most important measurement tool for a company's success. The sustainability of a company is not determined solely by profits, but sustainability factors must be taken into account when carrying out the company's operational activities. The aim of this research is to find out whether green accounting, sales growth and company size have an influence on the company's capital structure. In addition, this research aims to analyze green accounting, sales growth and company size, which simultaneously have an impact on the company's capital structure. The companies examined in this study are manufacturing companies listed on the Indonesian Stock Exchange during 2019-2022. This research is quantitative research and the survey method is purposive sampling. The data analysis techniques used are multiple linear regression, coefficient of determination and hypothesis testing. The research results found that green accounting and sales growth had no impact on capital structure, company size had a significant impact on capital structure, and green accounting, sales growth and company size had a significant impact on capital structure at the same time. This research has provided a solid foundation for signaling theory as a basis for analyzes explaining how green accounting, earnings growth and firm size influence capital structure. It is hoped that these results can serve as a guide for preparing further research by adding more variables such as profitability as an intervening variable to improve the company's capital structure.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"28 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359025","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

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