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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Berdaya Mandiri Jurnal Pengabdian Nasional (JPN) Indonesia Mattawang: Jurnal Pengabdian Masyarakat Jurnal Pengabdian dan Kewirausahaan AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Trisakti Jurnal Pengabdian Masyarakat Bestari (JPMB) Journal of Accounting and Finance Management (JAFM) JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Indonesian Management and Accounting Research Dirkantara Indonesia Jurnal Pengabdian Nasional (JPN) Indonesia kawanad Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Shafrani Dizar
Universitas Trisakti
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Pelatihan Meningkatkan Kompetensi Penyelesaian Data Transaksi Perusahaan Dagang bagi Guru SMK di Jakarta Barat Dizar, Shafrani; Murtanto; Yudhaputri, Egabetha Amirah; Zulkarnaen, Regita; Mir’az, Raffa Tianisyah; Nata, Sofian
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2024): DECEMBER 2024
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i3.375

Abstract

Education considered as a basic element in efforts to achieve national prosperity. In education, teachers have a role as an educator who’s responsible to teach values, ethics, morals and social aspects to students. With this responsibility, a teacher must have sufficient knowledge and understanding which will be conveyed to the students. Therefore, improving the quality and competence of teachers in Indonesia is an unavoidable necessity. There are some of vocational school teachers majoring in accounting who do not have adequate competence in accounting field, even though they teach this subject. Because of that issue so this Community Service activity is provided understanding and skills in trading company financial reporting. After counseling and training is carried out, hoped that vocational school teachers in West Jakarta can record trading company transactions and produce financial reports that comply with applicable accounting standards, and understand so they can carry out their duties. The training and counseling method is a training method on increasing competency in completing trading company transaction data. The training results showed that 16 of the 20 participants passed the competency test.
Dampak Penerapan Green Accounting, Kinerja Lingkungan dan Biaya Modal Terhadap Kinerja Keuangan Pada Perusahaan Energi Tahun 2021-2024 Nur Miftakhul Ilmi; Shafrani Dizar
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 3 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i3.5074

Abstract

Global climate change and environmental damage caused by energy sector activities have created an urgent need to implement a green accounting approach and effectively manage environmental costs. The purpose of this study is to analyze the influence of green accounting practices, environmental performance, and the cost of capital on the financial performance of energy companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study used a quantitative method with a simple linear regression analysis approach on company financial report data. The results show that green accounting practices have a negative impact on financial performance in the short term. This is due to increased environmental investment costs, which reduce company profits at the initial implementation stage. However, these practices can still drive long-term net profit growth by creating efficiencies and a positive reputation that support company competitiveness. Furthermore, good environmental performance tends to lead to increased expenditures to meet environmental standards and regulations, such as certification costs or environmentally friendly technology. While this negatively impacts short-term financial performance, long-term benefits such as reduced environmental risks and increased investor confidence can be achieved. Furthermore, an efficient cost of capital has been shown to positively impact financial performance. Companies that are able to manage their capital structure well are better able to fund operational activities and environmental investments without significantly burdening the balance sheet. This research emphasizes the importance of an integrated strategy between economic and environmental sustainability goals. Therefore, companies need to design efficient green accounting policies, strategically manage environmental costs, and optimize capital structure. Recommendations for further research include expanding the scope of variables, industrial sectors, and extending the observation period to obtain a more comprehensive picture.
PENGARUH BIAYA LINGKUNGAN, LEVERAGE DAN FIRM SIZE TERHADAP KINERJA KEUANGAN Faradina, Hernisya; Shafrani Dizar
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v5i2.23761

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kinerja Lingkungan, Biaya Lingkungan, Leverage, dan Ukuran Perusahaan terhadap Kinerja Keuangan. Studi ini difokuskan pada perusahaan-perusahaan di sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020 hingga 2024. Sebanyak 23 perusahaan dipilih sebagai sampel melalui teknik purposive sampling berdasarkan kriteria tertentu. Variabel independen dalam penelitian ini diukur menggunakan beberapa proksi, kinerja lingkungan diproksikan melalui hasil PROPER, biaya lingkungan dihitung berdasarkan perbandingan antara biaya CSR dan laba bersih perusahaan, leverage diukur menggunakan rasio debt to equity, dan ukuran perusahaan diproksikan dengan logaritma natural dari total aset. Untuk menguji hipotesis, digunakan analisis regresi data panel dengan bantuan perangkat lunak E-Views. Temuan dari penelitian ini menunjukkan bahwa kinerja lingkungan tidak memiliki pengaruh signifikan terhadap kinerja keuangan, sedangkan biaya lingkungan, leverage, dan ukuran perusahaan terbukti berpengaruh terhadap kinerja keuangan.
Peran Parental Direct Teaching dan Peers and Media Terhadap Financial Behavior Dengan Digital Financial Literacy Sebagai Variabel Moderasi Astarini, Dyah; Anindita Denis, Mutia; Dizar, Shafrani
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2355

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh dari parental direct teaching dan peers and media terhadap financial behavior baik secara langsung maupun tidak langsung dengan digital financial literacy sebagai variabel mediasi. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan pengujian hipotesis.Variabel penelitian yang digunakan terdiri dari variabel independen yaitu financial socialization dengan dua aspek yaitu parental direct teaching dan peers and media, variabel mediasi digital financial literacy serta variabel dependen financial behavior. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria responden sudah bekerja minimal 1 tahun serta memiliki akun sosial media dan mobile banking minimal 1. Jumlah sampel yang berhasil dikumpulkan sebanyak 360 responden dan alat analisis yang digunakan adalah Structural Equation Model Partial Least Square (SEM-PLS). Hasil temuan menunjukkan Parental direct teaching dan peers and media terbukti berpengaruh positif terhadap financial behavior; parental direct teaching dan peers and media terbukti berpengaruh positif terhadap digital financial literacy, digital financial literacy terbukti berpengaruh positif terhadap financial behavior dan digital financial literacy terbukti memediasi pengaruh positif dari parental direct teaching dan peers and media terhadap financial behavior.
Strategi Pemasaran Kreatif dalam Meningkatkan Kelayakan Bisnis: Studi Kasus Siswa Pesantren Entrepreneur Global Cahaya Nubuwwah Insani Purwakarta Astarini, RR Dyah; Roosmalina, Anita; Dizar, Shafrani; Humam, Aldo; Anindita, Mutia; Hendrizal, Hendrizal
Kawanad : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): October
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/kjpkm.v4i2.370

Abstract

The FEB-Usakti Community Service Team (PKM) conducted training on contemporary marketing strategy implementation at Islamic Entrepreneur Boarding School (IEBS) Global Cahaya Nubuwwah Insani, Purwakarta. Forty-one participants (26 females, 15 males) attended training sessions covering mentoring, skill development, social media advertisement creation, and facilitated discussions. Preparatory activities included surveys, coordination meetings, module development, and partner coordination. The PKM activities occurred on 15–16 March 2025, from 9:00 AM to 1:30 PM. Participants completed pre-test and post-test assessments to measure material comprehension. Results showed participants recognized modern marketing significance and the necessity of social media advertising. During training, participants demonstrated enthusiasm while learning to create social media advertisements. They acknowledged that social media utilization expands consumer reach, reduces operational costs, and enhances business efficiency. Participants grasped that marketing serves as the fundamental concept of business feasibility and expressed that training proved beneficial and met their expectations. Future PKM activities should build upon previous initiatives, ensuring continuity between teams and participants. The outcome includes intellectual property rights in copyright form.  
Basic Accounting Training to Improve Financial Management of KSBI MSMEs Wahyuni, Lidia; Aryati, Titik; Dizar, Shafrani; Adawiyah, Wiwik Robiatul; Hestiana, Neng; Salim, Agus
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4412

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s national economy, particularly in job creation and income distribution. However, most MSME actors still face challenges in financial management due to limited basic accounting knowledge and the lack of adoption of digital financial tools. This Community Service (PkM) program aims to enhance the financial literacy and basic accounting skills of members of the Komunitas Sukses Berjamaah Indonesia (KSBI) through a practical-based training approach. The activity was conducted on November 30, 2024, by the Faculty of Economics and Business, Universitas Trisakti, involving 20 participants engaged in culinary, fashion, and printing businesses. The methods used included interactive lectures, group discussions, and hands-on practice in preparing simple cash-based financial statements. The effectiveness of the training was evaluated through pre- and post-tests consisting of ten questions covering five key aspects of accounting understanding. The results indicated a significant improvement, with the average score increasing from 41.25 in the pre-test to 87.75 in the post-test, representing a 112.7% improvement. Participants also demonstrated behavioral changes toward more disciplined financial recording and showed interest in adopting digital accounting applications. This program proved effective in improving financial literacy and professionalism among MSME actors and serves as a sustainable model for capacity building to strengthen the competitiveness of small and micro enterprises.
Pengaruh Pengangguran, Inflasi, Investasi Asing Langsung, Impor dan Kemiskinan Terhadap Indeks Pembangunan Manusia (IPM) di Indonesia Tahun 1990-2022 Rosintan S, Lydia; Entaresmen, R Ajeng; Puspitasari, Windhy; Dizar, Shafrani; Nurfitri, Arina; Mailadani, Diah Ayu
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 25, No 2 (2025)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ekonomikawan.v25i2.22944

Abstract

The study aims to investigate the impact of the Human Development Index in Indonesia from 1990 to 2022 on inflation, unemployment, foreign direct investment, imports, and poverty. An Autoregressive Distributed Lag (ARDL) model is used for the analysis of annual data from 1990–2022 obtained from the United Nations Development Programme and the World Bank (2024). The study's results show that the unemployment variable has a significant negative effect on Indonesia's Human Development Index (HDI) in the short term, but is not significant in the long term. The inflation variable has a significant negative impact on Indonesia's HDI in both the short and long term. Foreign direct investment has a positive and significant effect on Indonesia's HDI in the short term.
Co-Authors Adawiyah, Wiwik Robiatul Agus Salim Ai Kartini Alisa, Irma Ade Anindita Denis, Mutia Anindita, Mutia Anisa Isdarlyani Aseanty, Deasy astarini, dyah Darmawati, Deni Dida Nurhaida Eko Retno Indriyarti Eleonora Sofilda Entaresmen, R Ajeng Faradina, Hernisya Fithri Alvionita Harahap, Cicely Delfina Hasna, Thazqia Dhia Hendrizal Hendrizal Hestiana, Neng Humam, Aldo Irma Ade Alisa Kamila Ramadhani Kartini, Ai KHOMSIYAH Lidia Wahyuni Lucy Warsindah Mailadani, Diah Ayu Mir’az, Raffa Tianisyah Muhammad Ferry Wira Gunawan Muhammad Zilal Hamzah MURTANTO Nata, Sofian Netania Emilisa Nur Miftakhul Ilmi Nurfitri, Arina Puspitasari, Windhy Retno Sari Murtiningsih Roosmalina, Anita Rosintan S, Lydia Sarah Alifia Sarfilianty Anggiani Suteja, Syalendra Malik Syalendra Malik Suteja Thazqia Dhia Hasna Titik Aryati Wahyuni, Lidia Wahyuni, Lidia Yudhaputri, Egabetha Amirah Yusran, Husna Leila Zulkarnaen, Regita