This research is aimed at measuring the interest in cash waqf for the millennial generation and its relationship with their support for funding for sustainable development goals (SDG’s). The variables observed: Attitude, Religiosity, Environmental Concern. Objects are limited to the millennial generation in West Sumatra using the sampling technique from Hair (2011). By using survey data by distributing questionnaires, the data were analyzed using Smart PLS. The study’s results concluded that the factors of attitude and religiosity had a significant positive effect on the interest in donating money in supporting sustainable development goals. Meanwhile, environmental concerns do not affect the interest in donating money for the millennial generation in supporting sustainable development. ABSTRAK Penelitian ini ditujukan untuk mengukur minat berwakaf uang generasi milenial dan hubungannya dengan dukungan mereka terhadap pendanaan yang dilakukan untuk tujuan pembangunan berkelanjutan (Sustainable Development Goals). Adapun variabel variabel yang dimaksud adalah: Sikap (Attitude), Religiusitas (Religiosity), Kepedulian lingkungan (Environmental Concerns) dan penggunaan internet dan sosial media (internet and social media use). Objek dibatasi pada generasi milenial di Sumatera Barat dengan menggunakan Teknik menetapan sampel dari Hair (2011). Dengan memanfaatkan survei data dengan menyebarkan kuesioner tersebut data dianalisis dengan menggunakan Smart PLS. Hasil penelitian menyimpulkan bahwa faktor sikap (attitude), religiusitas (religiosity) berpengaruh positif signifikan terhadap minat berwakaf uang dalam mendukung pembangunan berkelanjutan. Sementara kepedulian terhadap lingkungan (environmental concerns)) tidak berpengaruhi terhadap minat berwakaf (cash waqf intention) uang generasi milenial dalam mendukung pembangunan berkelanjutan
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi niat kewirausahaan mahasiswa dari fakultas yang tepat dan non tepat terkait dengan era ekonomi kreatif. Variabel dianalisis meliputi sikap dan faktor-faktor kontekstual. Penelitian ini melibatkan siswa dalam delapan fakultas di Unand yang memiliki atau mengambil kursus di Kewirausahaan. Hasil menggunakan SPSS 21 dan Smart PLS menyimpulkan bahwa sikap langsung dan faktor-faktor kontekstual yang mempengaruhi minat mahasiswa berwirausaha. Sementara secara tidak langsung sikap dan faktor kontekstual juga mempengaruhi perilaku melalui niat kewirausahaan. Keberhasilan Unand pada siswa pelatihan untuk kewirausahaan ini dibuktikan dengan hasil penelitian. 68,9% responden melakukan atau melakukan aktivitas kewirausahaan. Sebagian besar niat yang ada siswa Unand berwirausaha berada di sub kuliner sektor, perdagangan dan kerajinan. Sebanyak 45% responden, baik mahasiswa dari fakultas yang tepat (17%) dan non-eksakta fakultas (28,5%) telah melakukan kewirausahaan di bidang kuliner. 11,5% dari siswa yang sebenarnya telah melakukan kewirausahaan perdagangan, 3,6% untuk siswa non tepat. Ada yang menarik bahwa responden non tepat sudah mengambil fotografi (13,1%). Hasilnya juga menyimpulkan ada beberapa sub-sektor kewirausahaan mahasiswa yang tertarik setelah menyelesaikan kursus. Ada 33,9% tepat dan non mahasiswa yang tepat yang tertarik kuliner (22% untuk siswa yang tepat dan 21,9% untuk siswa non tepat). Kerajinan sebanyak 15%, fotografi sebanyak 10%, desain produk 3,5%
This study aims to determine and analyze the effect of cash turnover and accounts receivable turnover on profitability at PT. PLN (Persero) Main Unit for West Sumatra Region. The research method used is comparative causal. The sampling technique used is purposive sampling so that in this study the sample used is data from financial statements in the form of comprehensive income, total assets, cash and cash equivalents, income and total receivables at PT. XYZ. The data analysis technique used is multiple linear regression, t test, F test and coefficient of determination. Based on multiple linear regression analysis it was found that Y = 0.114 – 9.959 X1 + 0.009 X2. Based on the results of the partial study, it is known that the cash turnover and accounts receivable turnover variables have no positive and significant effect on profitability at PT. XYZ. Based on the results of the simultaneous test, it is known that cash turnover and accounts receivable turnover have no positive and significant effect on sales at PT. XYZ. The results of the coefficient of determination obtained Adjusted R Square of 0.036. This means, the ability of the variable (X) cash turnover and receivables turnover in explaining the profitability variable (Y) contributed 3.6% while the remaining 96.4% was explained by other variables not explained in this study.
This study aims to reveal a picture of digital literacy and demographic factors on people's financial behavior related to online loan offerings mediated by demographic factors in the city of Padang. The number of samples was selected using the convenience sampling method, because the researcher did not have population data in the form of a sampling frame. Data were collected using a survey technique of 101 respondents. The data analysis technique used in this study is descriptive analysis to obtain descriptive information about digital literacy on people's financial behavior in online loan offerings mediated by demographic factors in the city of Padang. The method of analysis using SEM-PLS alternative analysis. The results showed that there was a significant influence of digital literacy and demographic factors on financial behavior. Digital literacy has a significant effect on demographic factors and demographic factors do not significantly mediate digital literacy on financial behavior. The results of this study contribute to financial and non-financial institutions that are in direct contact with the community regarding the provision of benefits in increasing their digital knowledge.
This study aims to examine whether good corporate governance, firm size and leverage have the effecton earnings management practices. Good corporate governance is measured by using the number of shares owned by the management divided by the company's total outstanding capital. The size of the company uses Ln total assets. Leverage is measured by using total debt in the total assets section. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. The period of this research is 2016-2020. The model for calculating earnings management is discretionary accruals with the Jones model changing. The object of research is 24 manufacturing companies listed on the Indonesia Stock Exchange that meet the purposive sampling criteria with a total of 195 data tested. The analytical method used to prove the hypothesis is multiple linear regression. Results Based on the research shows that the variables that affect earnings management are leverage, and the variables that do not affect earnings management are good corporate governance and firm size. ABSTRAK Penelitian ini bertujuan untuk menguji apakah good corporate governance, ukuran perusahaan dan leverage, berpengaruh terhadap praktik manajemen laba. Good corporate governance diukur dengan menggunakan jumlah saham yang dimiliki pihak manajemen dibagi total modal saham perusahaan yang beredar. Ukuran perusahaan menggunakan Ln total aktiva. Leverage diukur dengan menggunakan total hutang dibagi total aktiva. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Periode penelitian ini adalah 2016-2020. Model untuk menghitung manajemen laba adalah discretionary accrual dengan model Jones yang dimodifikasi. Objek penelitian adalah 24 Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang telah memenuhi kriteria purposive sampling dengan total data yang diuji 195 data. Metode analisis yang digunakan untuk membuktikan hipotesis adalah regresi linier berganda. Berdasarkan hasil penelitian menunjukkan bahwa variabel berpengaruh terhadap manajemen laba adalah leverage, dan variabel tidak berpengaruh terhadap manajemen laba adalah good corporate governance dan ukuran perusahaan.
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