Jurnal Analisis Bisnis Ekonomi

Does Good School Governance Role in The Performance Of School Operational Assistance Fund Management?

Sohidin Sohidin, Rahmawati Rahmawati, Djuminah Djuminah, E Gantyowati — Tue, 19 Mar 2024 00:00:00 +0000

Good school governance can improve the performance of school operational assistance fund management. This research aims to provide empirical evidence of the role of good school governance in the performance of school active assistance fund management. The study consists of 238 State Vocational High Schools in Central Java from 2019 to 2021. The research method used is quantitative, and primary data is obtained from the questionnaire responses of School Operational Assistance fund managers. The purposive sampling technique is used with a total of 952 respondents. Data processing and hypothesis testing are conducted using moderate regression analysis with the help of SPSS. This research has several novelties, including performance measurement based on 12 school operational assistance fund expenditure components. The results show that good school governance positively influences the performance of school active assistance fund management, except for indicators X₇ (effectiveness and efficiency) and X₈ (consensus-oriented))

Financial behavior on Investment and Financing Decision in Indonesian SME

Wida Purwidianti, Ika Yustina Rahmawati, Tri Septin Mujirahayu, Iwan Fakhruddin — Mon, 03 Jun 2024 00:00:00 +0000

The SME sector experienced a decline in financial performance during the pandemic. In addition, there are changes in SME owners' financial behavior, which impact financial decision-making. The financial behavior of SME owners can be seen in risk attitudes, mental accounting, and overconfidence. This study explores the relationship between risk attitudes, mental accounting, and overconfidence in investment and financing decisions. This study took the population of UKM owners in Banyumas Regency, Central Java Province, Indonesia.. The sample used in the study amounted to 116 SME owners. The results provide empirical evidence that risk attitudes and mental accounting have not significantly influenced investment decisions. Overconfidence can improve the investment decisions of SME owners. The results of the study confirm that lower-risk attitudes will have an impact on enhancing financing decisions. A high level of mental accounting will result in better financing decisions. Overconfidence does not influence financing decisions.