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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Mahasiswa Bina Insani JMM (Jurnal Masyarakat Mandiri) Share : Journal of Service Learning Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Online Insan Akuntan JAAF (Journal of Applied Accounting and Finance) Accounting Global Journal Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan (JAK) Wiga : Jurnal Penelitian Ilmu Ekonomi Proceeding of the International Conference on Family Business and Entrepreneurship (ICFBF) Asian Journal of Management Analytics Jurnal Buana Pengabdian
Oktapriana, Chita
Akuntansi, Universitas Bina Insani
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Love of Money, Religiosity and Financial Attitude: Internal Factors of Online Loan Decision Fitriana, S.E., M.Sc., Vita Elisa; Mapuasari, Supeni Anggraeni; Oktapriana, Chita
JAAF (Journal of Applied Accounting and Finance) Vol 9, No 1 (2025): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v9i1.5616

Abstract

The increasing trend of micro credit disbursement in the post-pandemic can be interpreted as positive signal for credit development in Indonesia, however, it also creates unfavorable issue for the banking industry. Online loans, have emerged as a community alternative, notwithstanding their limited share of credit distribution. The benefits of online loans are the public's ease of access and the streamlining of the application process. The purpose of this study is to determine which elements can be the primary motivators for someone to apply for a loan online. This study collected data from 133 respondents and analyzed by the structural equation modeling. The statistical results reveal that the love of money and religiosity had a positive effect on financial attitude. But, for the direct effect toward online loan, none of love of money, religiosity or financial attitude significantly influence it. It implies that internal factor which coming from inside of individual is unable to explain their decision result.
Whistleblower Protection as a Strategic Moderator: Enhancing Transparency and Reputation in Corporate Investment Decisions Oktapriana, Chita; Ampri, Irfa
Asian Journal of Management Analytics Vol. 4 No. 4 (2025): October 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i4.15540

Abstract

Transparency and corporate reputation management are becoming increasingly important in today's investment decision-making process.  It looks at how Indonesian whistleblower protection laws affect investor decisions through Single Investor Identification (SID) and the relationship between transparency and company reputation.  The research study used a survey-based methodology to collect data from 415 local investors.  Research results demonstrated that corporate reputation and openness are powerful factors that favorably affect investors' decision-making. The study reveals how regulatory frameworks and corporate responsibility programs are crucial for fostering investor trust. The study gives politicians, businesses, and investors a basic grasp of how to improve market trust by implementing comprehensive whistleblower protection laws.
PENGENALAN DAN PELATIHAN AKUNTANSI IFRS, PENYUSUNAN ANGGARAN DAN PENGELOLAAN KAS KECIL Chita Oktapriana; Lucia Ari Diyani
JURNAL BUANA PENGABDIAN Vol. 4 No. 2 (2022): JURNAL BUANA PENGABDIAN
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/jurnalbuanapengabdian.v4i2.2782

Abstract

Sebagai generasi muda yang harus bersaing di dunia kerja, perlu dibekali dengan kemampuan soft skill berupa keterampilan finansial. Bagi para siswa SMK di jurusan akuntansi, wawasan terkait standar akuntansi internasional serta kemampuan teknis akuntansi sangat diperlukan. Adanya kebutuhan pengenalan akuntansi berbasis IFRS, penyusunan anggaran berbasis kas serta pengelolaan kas kecil mendorong tim pelaksana PkM melaksanakan kegiatan pelatihan ini. Kegiatan ini dilaksanakan di SMK Al-Muhtadin dengan jumlah peserta sebanyak 67 orang siswa. Metode yang digunakan pada pelatihan ini dengan pendekatan service learning melalui tiga tahapan yaitu persiapan, melayani dan refleksi. Hasil akhir dari pelatihan ini didapati peningkatan persentase jawaban benar dalam pelaksanaan pre test dan post test serta adanya tingkat kepuasan mitra sebesar 53% pada kategori sangat puas. Kata kunci: Akuntansi, IFRS, Anggaran Kas, Kas Kecil As a young generation who must compete in the world of work, it is necessary to be equipped with soft skills in the form of financial skills. For vocational students majoring in accounting, insight into international accounting standards as well as technical accounting skills are needed. The need for an introduction to IFRS-based accounting, cash-based budgeting and petty cash management encouraged the PkM team to carry out this training activity. This activity was carried out at SMK Al-Muhtadin with a total of 67 students. The method used in this training is a service learning approach through three stages, namely preparation, serving and reflection. The final result of this training was an increase in the percentage of correct answers in the implementation of the pre test and post test as well as a 53% partner satisfaction level in the very satisfied category. Keywords: Accounting, IFRS, Cash-based Budgeting, Petty Cash
FAKTOR APA SAJAKAH YANG MEMPENGARUHI PEMAHAMAN STANDAR AKUNTANSI KEUANGAN PADA IMPLEMENTASI KURIKULUM MERDEKA? Diyani, Lucia Ari; Oktapriana, Chita; Rahman, Huda Aulia
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.1744

Abstract

Merdeka Belajar Kampus Merdeka (MBKM) Program has been launched since 2020. One of the requirements is that the courses offered are courses without prerequisites, but in practice there are courses with prerequisites. MBKM participants come from different study programs, so they have different absorption capacities. On the basis of these problems, a research idea emerged to look for factors that influence understanding of Financial Accounting Standards in the implementation of MBKM. The population uses MBKM participants in odd semester 2021/2022 Intermediate Accounting classes who come from public and private universities in Indonesia. Sampling using a purposive non-random method, more precisely judgment sampling. 124 respondents met the requirements and after conducting moderated regression analysis, the results of simultaneous testing were Education, Study Period, and Accounting Insights which had a positive effect on the understanding of all financial accounting standards issued by the Ikatan Akuntan Indonesia. While testing separately, Accounting Education and Insights had a positive effect but Study Period had no effect. In addition, the variable majors in high school are not able to moderate the influence of Education, Study Period and Accounting Insights on understanding of financial accounting standards. Research results can contribute input to universities and the government.
UMKM NAIK KELAS DENGAN PENCATATAN KEUANGAN MUDAH DAN MURAH Mapuasari, Supeni Anggraeni; Fitriana, Vita Elisa; Oktapriana, Chita
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 2 (2024): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i2.21932

Abstract

Abstrak: Laporan keuangan sangat penting untuk membantu UMKM mengevaluasi kinerja bisnis dan mengembangkan bisnis. Adanya laporan memungkinkan penyusunan strategi harga dan laba yang tepat, berbonus akses ke permodalan yang lebih murah. Tujuan utama dari pelaksanaan kegiatan ini adalah meningkatkan kemampuan mitra UMKM dalam teknis penrhitungan dan pencatatan laporan keuangan sederhana yang sejalan dengan SAK EMKM. Kelalaian UMKM menyusun laporan keuangan beriringan dengan ketidakpahaman tentang manfaat dan mudahnya pelaporan. Pelatihan ini berfokus pada pengenalan manfaat pencatatan keuangan dan praktiknya dengan mudah dan murah (mempergunakan software excel). Tim Pelaksana bermitra dengan 58 UMKM di kawasan industri Jababeka Cikarang sebagai peserta. Pelaku usaha mengalami rata-rata peningkatan pemahaman atas urgensi laporan keuangan sebesar 41% dengan tingkat kepuasan mitra sebesar 86% atas pelatihan yang diikuti. Lebih lanjut, terdapat peningkatan minat untuk melanjutkan pelatihan sebesar 63%. Peserta diharapkan mengusai ketrampilan pencatatan keuangan sederhana. Metode yang digunakan untuk evaluasi peserta adalah service learning. Dari komunikasi di group whatsapp usai acara dilakukan, terdapat permintaan untuk melanjutkan pelatihan dengan lebih intens seperti curhat keuangan dan pelatihan digitalisasi pemasaran.Abstract: Financial reports are essential to help MSMEs evaluate business performance and grow the business. The existence of reports allows the development of appropriate pricing and profit strategies, with the bonus of access to cheaper capital. The negligence of MSMEs in preparing financial reports goes hand in hand with not understanding the benefits and ease of reporting. This training focused on introducing the benefits of financial record keeping and how to do it easily and cheaply (using excel software). Researchers partnered with 58 MSMEs in the Jababeka Cikarang industrial area as participants. Business actors experienced an average increase in understanding of the urgency of financial statements by 41% with a partner satisfaction level of 86% for the training that was attended. Furthermore, there was an increase in interest in continuing the training by 63%. The participants are expected to be able in making simple financial report. The method for evaluating the activity is through service learning. From the communication in the whatsapp group after the event, there was a request to continue the training more intensely such as financial talk and marketing digitalization training. 
Co-Authors Ampri, Irfa Asmoudyta Jubaidiah Dade Nurdiniah Dade Nurdiniah Fitriana, Avincennia Vindy Fitriana, S.E., M.Sc., Vita Elisa Fitriana, Vita Elisa Hafiza Diranti Huda Aulia Rachman Huda Aulia Rahman Huda Aulia Rahman Ika Nurfitriani Indra Wijaya Iren Meita Kadek Wisnu Bhuana Kadek Wisnu Bhuana Lucia Ari Diyani Mapuasari, Supeni Anggraeni Muhammad Takrim Nunuk Novianti Purwoko, Agus Ratna Dewi Kusumawati Reyes, Mila Austria