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All Journal Owner : Riset dan Jurnal Akuntansi International Journal of Environmental, Sustainability, and Social Science Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat
Putu Diah Asrida
Warmadewa University, Indonesia
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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From Financial Decision-Making to Health Behavior: Financial Literacy as a Predictor of Physical Activity among Vocational Students Putu Diah Asrida; I Gede Agus Adi Saputra
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3311

Abstract

Low levels of physical activity among adolescents have become an increasing global health concern, as they may influence the quality of future human resources. Previous studies have largely explained physical activity from environmental and psychological perspectives. However, cognitive–economic factors, particularly financial literacy, have received limited attention within the context of health-related behavior. This study investigates whether financial literacy can help explain variations in physical activity among vocational high school students. Financial literacy is examined through three dimensions: financial knowledge, financial behavior, and financial attitude. This explanatory quantitative research involved 296 students selected using stratified random sampling. The result show that each dimension of financial literacy shows a positive association with physical activity, with financial behavior emerging as the strongest predictor. These findings suggest that financial literacy extends beyond financial decision-making and may also play a role in shaping health-related behaviors. Financial literacy notably impacts physical activity in vocational high school students, with financial behavior as the key factor. Self-regulation and planning in financial management correlate positively with healthy behaviors, making financial literacy vital for promoting a sustainable adolescent lifestyle. The study offers an interdisciplinary perspective by highlighting how financial capability may contribute to the development of healthier lifestyle patterns among vocational adolescents. The novelty of this research lies in testing the self-regulatory spillover mechanism of financial literacy on physical activity of vocational high school students, which integrates financial literacy as a cross-domain psychological foundation to fill the gap between economic skills and consistency of a healthy lifestyle in adolescents.
Dividend Policy Study Reviewed from Liquidity and Debt Ratio: Signaling Theory Perspective in Indonesia Putu Diah ASRIDA; I Gede Agus Adi SAPUTRA; Bayu PASUPATI
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1222

Abstract

This study aims to analyze dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) by reviewing the effect of liquidity and debt ratios through the perspective of signaling theory. Using liquidity ratio proxied by Current Ratio (CR) and debt ratio measured by Debt to Equity Ratio (DER), the results showed that liquidity has a significant negative effect on dividend policy, with a significance value of 0.000 and beta -2.933. This indicates that the higher the liquidity, the lower the dividend policy applied by the company. On the other hand, the debt ratio has a significant positive effect on dividend policy, with a significance value of 0.000 and beta 0.729, which indicates that the higher the company's leverage, the greater the dividend policy distributed. This finding supports the signaling theory perspective, where companies use dividend policy to signal to investors about the company's financial condition and stability. This study suggests that firms consider the balance between liquidity, debt structure, and dividend policy, and pay attention to how these decisions can affect market perceptions and relationships with investors.
Implementation of Financial Strategy and Business Management in Sustainable Market Development in Buahan Kaja Village Putu Diah ASRIDA; I Ketut Johny Pramanda PUTRA
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1594

Abstract

The Community Partnership Program (PKM) implemented at Buahan Kaja Village Market has demonstrated significant results in improving the financial and managerial capacity and green economic practices of traders. Following the training, understanding of daily cash flow recording increased from 30% to 85%, and separation of personal and business finances from 25% to 75%. In terms of stock management, understanding increased from 40% to 80%, while the use of business support tools such as calculators and safes jumped from 35% to 78%. Beyond the financial aspect, the training also successfully built environmental awareness: waste sorting practices increased from 20% to 70%, and awareness of stall cleanliness and hygiene increased from 45% to 85%. These results demonstrate that the educational and practical approach of the training, coupled with the provision of simple technology, is effective in building the foundation for more orderly, efficient, and sustainable small businesses. To maintain long-term impact, continued mentoring and the integration of digitalization into daily business practices are needed to strengthen the transformation of traditional markets into healthy and environmentally friendly business ecosystems. The novelty of this program lies in its integrated approach of financial literacy, management, and green economic practices, simultaneously applied in the context of village markets, a practice that has been rare until now. Future recommendations include strengthening groups through integration with formal institutions, so that program sustainability is embedded in internal institutional capacity, rather than solely dependent on facilitators.
Co-Authors Bayu PASUPATI I Gede Agus Adi SAPUTRA I Gede Agus Adi Saputra I Ketut Johny Pramanda PUTRA