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"Penelitian ini memiliki tujuan untuk mengetahui pengaruh faktor-faktor (performance expectancy, effrt expectancy, subjective norm, facilitating conditions, price value, perceived security, dan perceived privacy) terhadap behavioral intention untuk menggunakan dompet digital pada generasi Z (lahir pada tahun 1997-2005) di Indonesia, khususnya wilayah Jabodetabek. Dalam penelitian ini, terdapat variabel financial awareness sebagai variabel moderasi yang dapat memperkuat atau memperlemah hubungan antara subjective norm dan price value terhadap behavioral intention. Data yang digunakan pada penelitian ini yaitu sebanyak 205 responden melalui survei cross sectional yang selanjutnya diolah dan dianalisis menggunakan Partial Least Square-Structural Equation Method (PLS-SEM). Model penelitian ini merupakan hasil modifikasi UTAUT2 dengan menambahkan variabel perceived security, perceived privacy, dan financial awareness. Hasil dari penelitian ini menunjukkan bahwa performance expectancy, facilitating conditions, dan price value berpengaruh positif dan signifikan terhadap behavioral intention. Effort expectancy berpengaruh negatif dan signifikan terhadap behavioral intention. Subjective norm, perceived security, dan perceived privacy tidak berpengaruh terhadap behavioral intention. Terakhir, hubungan antara subjective norm dan price value terhadap behavioral intention tidak dimoderasi oleh financial awareness.

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This study aims to determine the influence of factors (performance expectancy, effort expectancy, subjective norm, facilitating conditions, price value, perceived security, and perceived privacy) on the behavioral intention to use a digital wallet in generation Z (born 1997-2005). ) in Indonesia, especially the Jabodetabek area. In this study, there is a financial awareness variable as a moderating variable that can strengthen or weaken the relationship between subjective norm and price values on behavioral intention. The data used in this study were 205 respondents through a cross-sectional survey which were then processed and analyzed using the Partial Least Square-Structural Equation Method (PLS-SEM). This research model is the result of modification of UTAUT2 by adding the variables perceived security, perceived privacy, and financial awareness. The results of this study indicate that performance expectancy, facilitating conditions, and price value have a positive and significant effect on behavioral intention. Effort expectancy has a negative and significant effect on behavioral intention. Subjective norm, perceived security, and perceived privacy have no effect on behavioral intention. Finally, the relationship between subjective norm and price values on behavioral intention is not moderated by financial awareness."

"Penelitian ini bertujuan untuk memberikan bukti empiris apakah penerapan Standar Akuntansi Pemerintahan, penerapan Sistem Pengendalian Intern Pemerintah, kompetensi sumber daya manusia, komitmen organisasi, dan teknologi informasi berpengaruh positif terhadap kualitas laporan keuangan pemerintah. Penelitian ini menggunakan metode kuantitatif berupa analisis regresi. Data primer berupa persepsi responden terhadap variabel penelitian, dengan sampel satuan kerja di lingkungan Lembaga Ilmu Pengetahuan Indonesia dengan tahun penelitian 2015. Hasil penelitian ini menunjukkan bahwa variabel penerapan Sistem Akuntansi Pemerintahan dan komitmen organisasi berpengaruh positif terhadap kualitas laporan keuangan pemerintah. Variabel penerapan Sistem Pengendalian Intern Pemerintah, kompetensi sumber daya manusia, dan pemanfaatan teknologi informasi terbukti tidak memiliki pengaruh positif terhadap kualitas laporan keuangan pemerintah.

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The aim of this study is to prove the effect of Government Accounting Standard implementation, Internal Control implementation, human resources competence, organizational commitments, and information technology utilization on government financial statements quality. This study uses quantitative method that is regression analysis. Data of this study are respondent?s perceptions about research variables. Samples of study are units in Indonesian Institute of Sciences.

The results of this study show that the Government Accounting Standard implementation and organizational commitment positively influence government financial statements quality. On the other hand, internal control implementation, human resources compentence, and information technology utilization are proven to have no positive effect on government financial statements quality."

"Pengelolaan keuangan merupakan suatu hal yang penting di zaman ini, perkembangan digital membuat setiap orang dengan sangat mudah untuk mendapatkan apapun termasuk membeli makanan, pakaian dan sebagainya. pengelolaan keuangan harus dilakukan dengan baik supaya setiap individu dapat terhindar dari kesulitan keuangan. Pengelolaan keuangan yang baik, tentu didasarkan pada pengetahuan mengenai konsep keuangan. Pemahaman tersebut akan menentukan bagaimana individu berperilaku dalam mengelola keuangan yang dimiliki. Pemahaman mengenai keuangan akan membentuk sikap keuangan mahasiswa dan dapat menentukan perilaku keuangan yang baik maupun buruk. Perilaku keuangan yang baik dapat dipengaruhi juga oleh kontrol diri mahasiswa, semakin baik kontrol diri maka semakin baik mahasiswa dalam mengambil keputusan keuangan. Dalam mengatur keuangan, faktor religiusitas juga dapat menentukan perilaku seseorang dalam mengambil keputusan keuangan. Memasukkan unsur religiusitas (iman) akan mempengaruhi perilaku keuangan individu menjadi lebih baik. Jenis penelitian ini adalah penelitian kualitatif dengan teknik purposive sampling menggunakan metode analisis deskriptif dengan jumlah 189 sampel mahasiswa bidikmisi. Hasil penelitian menunjukkan bahwa financial knowledge, financial attitude, kontrol diri dan religiusitas berpengaruh signifikan terhadap perilaku keuangan dan hasil penelitian juga menunjukkan bahwa financial knowledge adalah faktor yang paling dominan mempengaruhi perilaku pengelolaan keuangan mahasiswa. 

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Financial management is an important thing in this era, digital developments make it very easy for everyone to get anything including buying food, clothes and so on. Financial management must be carried out properly so that each individual can avoid financial difficulties. Good financial management, of course, is based on knowledge of financial concepts. This understanding will determine how individuals behave in managing their finances. An understanding of finance will shape students' financial attitudes and can determine good or bad financial behavior. Good financial behavior can also be influenced by student self-control, the better self-control, the better students are in making financial decisions. In managing finances, the religiosity factor can also determine a person's behavior in making financial decisions. Incorporating elements of religiosity (faith) will affect individual financial behavior for the better. The type of research is qualitative research with purposive sampling technique using descriptive analysis method with a total sample of 189 Bidikmisi students. The results showed that financial knowledge, financial attitudes, self-control and religiosity had a significant effect on financial behavior and the results also showed that financial knowledge was the most dominant factor influencing student financial management behavior."

"Penelitian ini dilakukan untuk mengetahui bagaimana peran moderasi fitur gamifikasi aplikasi keuangan pada hubungan financial planning activity, financial attitude dan financial self-efficacy terhadap financial management behavior seseorang. Penelitian ini menggunakan sampel pengguna aplikasi keuangan yang termasuk ke dalam bagian generasi Z, yaitu penduduk yang lahir antara kurun waktu 1997-2012 serta berdomisili di wilayah Jabodetabek. Penelitian ini merupakan penelitian kuantitatif dengan survei cross-sectional. Metode Covariance Based-Structural Equation Model (CB-SEM) digunakan untuk mengolah data primer dengan bantuan software LISREL 8.8. Hasil penelitian menunjukkan bahwa financial planning activity (FPA), financial attitude (FA) dan financial self-efficacy (FSE) pengaruh positif terhadap financial management behavior (FMB) individu. Selain itu, fitur gamifikasi pada aplikasi keuangan secara positif signifikan memoderasi pengaruh financial planning activity terhadap financial management behavior individu, namun secara negatif signifikan memoderasi pengaruh financial self efficacy terhadap financial management behavior individu. Terakhir, fitur gamifikasi tidak memiliki peran moderasi yang signifikan terhadap hubungan financial attitude dan financial management behavior individu.

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This research was conducted to find out the moderating role of financial application gamification features in the relationship between financial planning activities, financial attitudes and financial self-efficacy towards a person's financial management behavior. This study uses financial application users as a sample who are part of the Z generation (born between 1997-2012) and domiciled in the Jabodetabek region. This research is a quantitative study with a cross sectional survey. The Covariance Based-Structural Equation Model (CB-SEM) method was used to process primary data with the help of LISREL 8.8 software. The results showed that financial planning activity (FPA), financial attitude (FA) and financial self-efficacy (FSE) had a positive effect on individual financial management behavior (FMB). In addition, the gamification feature in financial applications significantly moderates the effect of financial planning activities on individual financial management behavior, but negatively moderates the influence of financial self-efficacy on individual financial management behavior. Finally, the gamification feature does not have a significant moderating role on the relationship between financial attitude and individual financial management behavior."

"Perilaku keuangan mengharuskan milenial memiliki pengetahuan keuangan agar bisa mengevaluasi kemampuan yang dimiliki untuk kemudian diterapkan dalam kehidupan masing-masing. Tujuan penelitian ini adalah untuk menganalisis pengaruh financial attitude, financial self efficacy, dan financial planning activity terhadap financial management behavior pada generasi milenial muslim. Sampel dalam penelitian yaitu generasi milenial yang saat ini berusia 26-41 tahun dan diperoleh sebanyak 202 responden melalui kuesioner yang disebarkan diberbagai media sosial secara online. Pengolahan data primer menggunakan metode Covariance-based Structural Equation Modelling (CB-SEM) dengan software SPSS LISREL 8.8. Hasil penelitian menunjukkan bahwa financial attitude, financial self efficacy, dan financial planning activity berpengaruh positif terhadap financial management behavior. Kemudian religiosity tidak memberikan pengaruh moderasi yang signifikan pada hubungan antara financial attitude dengan financial management behavior maupun hubungan antara financial planning activity dengan financial management behavior. Namun, religiosity didapati memberikan pengaruh moderasi yang signifikan negatif pada hubungan antara financial self efficacy dengan financial management behavior.

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Financial behavior requires millennials to have financial knowledge to better evaluate their abilities in order to be applied in their lives. The purpose of this study is to analyze the effect of financial attitude, financial self-efficacy, and financial planning activity on financial management behavior in the muslim millennial generation. This study uses millennial generation who are currently 26-41 years old as a sample and had obtained as many as 202 respondents through questionnaires shared on various online social media. Primary data processing is done using the Covariance-based Structural Equation Modeling (CB-SEM) method with SPSS LISREL 8.8 software. The results showed that financial attitude, financial self efficacy, and financial planning activity had a positive effect on financial management behavior. Then religiosity does not have a significant moderation effect on relationship between financial attitude and financial management behavior nor the relationship between financial planning activity and financial management behavior. However, religiosity have a significant negative moderating effect on the relationship between financial self-efficacy and financial management behavior."

"Riset ini bertujuan untuk menganalisis profil kemungkinan gagal bayar perusahaan-perusahaan publik di sektor non-keuangan di kawasan Asia ndash; Pasifik yang diwakili oleh sepuluh negara: ASEAN-5 Indonesia, Thailand, Philippines, Singapore, Malaysia , China, Hong kong, Japan, Australia, USA. Metode struktural Merton digunakan untuk memperkirakan kemungkinan gagal bayar pada setiap perusahaan di setiap negara yang termasuk dalam penelitian. Sumber data utama adalah laporan keuangan perusahaan dan harga ekuitas di pasar. Angka kemungkinan gagal bayar dari semua perusahaan kemudian dikelompokkan ke dalam tingkatan ekonomi negara. Secara umum, ditemukan bahwa kelompok negara maju memiliki kemungkinan gagal bayar yang lebih rendah, volatilitas aset yang lebih rendah dan rasio liabilitas terhadap aset yang lebih tinggi dibandingkan negara berkembang.

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The purpose of this research is to analyze probability of default profiles of non financial public companies in the Asia ndash Pacific region, which is represented by ten countries ASEAN 5 Indonesia, Thailand, Philippines, Singapore, Malaysia , China, Hong kong, Japan, Australia, and USA. Merton structural approach is employed to estimate the probability of default of each company in each country under investigation. The main sources of data are financial reports and equity market price. The probability of default of all companies are then grouped into country group level. In general, it is found that developed countries have a lower probability of default, a lower asset volatility, and a higher liability to asset ratio compared to developing countries."

"Tujuan dari penelitian ini adalah untuk menganalisis pengaruh performance expectancy, effort expectancy, social influence, hedonic motivation, habit, self-efficacy, dan trust terhadap behavioral intention siswa di DKI Jakarta dalam menggunakan Zenius. Penelitian menggunakan pendekatan kuantitatif melalui metode survei berdasarkan purposive sampling terhadap populasi. Jumlah responden dalam penelitian ini adalah 100 orang yang didapatkan melalui online questionnaire. Data yang didapatkan diolah menggunakan SPSS dan Microsoft Excel 2016 melalui analisis statistik deskriptif dan analisis regresi berganda. Hasil dari penelitian ini menunjukkan bahwa performance expectancy, habit, dan trust memiliki pengaruh yang signifikan dan positif terhadap behavioral intention. Sementara itu, ditemukan bahwa effort expectancy, social influence, hedonic motivation, dan self-efficacy tidak memiliki pengaruh yang signifikan terhadap behavioral intention

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The purpose of this study is to analyse the effect of performance expectancy, effort expectancy, social influence, hedonic motivation, habit, self-efficacy, and trust on behavioral intention of students in DKI Jakarta in using Zenius. The study used a quantitative approach through survey method based on purposive sampling of the population. The number of respondents in this study was 100 people who were obtained through an online questionnaire. The data obtained were processed using SPSS and Microsoft Excel 2016 through descriptive statistical analysis and multiple regression analysis. The results of this study indicate that the relationship between performance expectancy, habit, and trust has a significant and positive influence on behavioral intention. Meanwhile, it was found that effort expectancy, social influence, hedonic motivation, and self-efficacy did not have a significant effect on behavioral intention.

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"Laporan Keuangan merupakan suatu bentuk akuntabilitas pengelolaan keuangan negara sehingga membutuhkan keandalan informasi agar tidak menyesatkan pengguna laporan keuangan. Dalam laporan hasil pemeriksaan BPK tahun 2015 terdapat temuan perbedaan pencatatan nilai PNBP dalam Laporan Keuangan dengan Direktorat Teknis yang mengindikasikan adanya kelemahan pengendalian internal pada proses penyusunan laporan keuangan DJKN. Penelitian ini bertujuan untuk mendapatkan pemahaman mengenai pengendalian internal penyusunan laporan keuangan DJKN dan memberikan saran untuk perbaikannya. Penelitian dilakukan dengan menggunakan kuesioner dan diberi nilai/bobot kemudian disimpulkan menggunakan rating scale, penjelasan lebih lanjut mengenai pemahaman pengendalian internal didapatkan dengan studi dokumentasi dan wawancara. Hasil penelitian menunjukkan bahwa secara umum pengendalian internal pada proses penyusunan laporan keuangan telah berjalan dengan baik, namun pada kegiatan pengendalian sub unsur pengendalian atas pengelolaan sistem informasi, pemisahan fungsi dan pembatasan akses atas sumber daya dan pencatatannya hanya dikategorikan cukup.

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Financial Report is a form of State financial management accountability which therefore requires a reliable information to avoid mislead for financial statements users. In BPK report for Year 2015 there were findings for different value of non tax revenues records between Financial Statements and Directorate of Technical which indicating the weakness of internal controls over the DJKN financial reporting process. The purpose of this study is to gain understanding on DJKN financial reports preparation internal control and to provide improvement suggestions.

This study was conducted using rated weighted questionnaires which conclude using the rating scale, further clarification on the understanding of internal control obtained with the documentation study and interviews. The results of this study show that in general the internal controls over the financial reporting process has performed well, except for the sub element of control over the information systems management, where the functions separation and resources access restrictions and its recording only categorized as enough."

"Penelitian ini bertujuan untuk menganalisis alokasi biaya, kecukupan biaya, dan fungsi manajemen dalam pembiayaan Program Jakarta Sehat. Berdasarkan hasil penelitian, diketahui bahwa anggaran biaya Program Jakarta Sehat untuk tahun 2013 yaitu sebesar Rp 1,5 Trilyun dengan penyerapan sebesar 99,3% atau senilai Rp 1,49 Trilyun. Metode prospective payment yang digunakan perlu ditinjau lebih lanjut agar mencapai keseimbangan unit cost dan tarif pada rumah sakit. Mekanisme pengendalian dan evaluasi dilakukan satu bulan satu kali dengan melihat kepada output program. Efektivitas pembiayaan Program Jakarta Sehat belum tercapai secara optimal dan adil di kedua sisi pembuat kebijakan dan terutama pemberi pelayanan kesehatan. Uraian tugas manajerial secara lebih rinci perlu dicantumkan pada pedoman pelaksanaan. Perlu dilakukan evaluasi secara komprehensif Program Jakarta Sehat dilihat sebagai sebuah sistem manajemen yang utuh.

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This study's aim is to analyze the allocation of costs, cost adequacy, and management functions in "Jakarta Sehat" Program's financing. Based on the results of the research, it is known that the "Jakarta Sehat" Program budget for 2013 amounting to 1.5 trillion rupiahs with the absorption of 99.3% or 1.49 trillion rupiahs. Prospective payment method that is used needs to be reviewed further in order to achieve balance and unit cost rates at the hospital. Control mechanisms and evaluation conducted once a month by looking at the output of the program. "Jakarta Sehat" Program's financing effectiveness has not achieved optimally and fairly on both sides of the policy makers and health providers especially. The managerial job descriptions in more detail needs to be included in the guidelines for implementation. It's important to evaluate "Jakarta Sehat" Program in a comprehensive seen as a complete management system."