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All Journal Yayasan Cita Cendikiawan Al Khwarizmi Akuntanomics
Astuti Astuti
Universitas Sumatera Utara
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Edukasi Interaktif sebagai Langkah Peningkatan Literasi Keuangan pada Anak Usia Sekolah Dasar Ayulita Ramadhani; Uchi Lilla Qadri; Astuti Astuti; Tiara Reizsa Adhitya; Hashfi Siregar
Dedikasi Sains dan Teknologi (DST) Vol. 5 No. 2 (2025): Artikel Pengabdian Nopember 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v5i2.7037

Abstract

Literasi keuangan merupakan keterampilan dasar yang harus ditanamkan sejak usia dini untuk menumbuhkan perilaku keuangan yang sehat di masa depan. Namun, survei menunjukkan bahwa literasi keuangan di kalangan anak-anak Indonesia masih rendah, sehingga diperlukan intervensi pendidikan di tingkat sekolah dasar. Program layanan masyarakat ini bertujuan untuk meningkatkan literasi keuangan di kalangan siswa SDIT Swasta An-Naas di Binjai melalui pendekatan pembelajaran interaktif partisipatif. Metode yang digunakan meliputi persiapan, pelaksanaan empat sesi pembelajaran interaktif, pemantauan dan evaluasi, serta tindak lanjut melalui pengembangan modul pembelajaran sederhana. Program ini melibatkan 60 siswa dari kelas 4 dan 5, dengan menggunakan media pembelajaran seperti video animasi, kartu flash, peran permainan “belanja cerdas,” dan simulasi pasar mini. Hasil menunjukkan peningkatan signifikan dalam nilai rata-rata siswa dari 56,2 (pra-tes) menjadi 82,4 (pasca-tes), dengan peningkatan terbesar pada keterampilan pengelolaan uang. Selain itu, siswa menunjukkan antusiasme tinggi dan partisipasi aktif dalam setiap sesi. Kesimpulannya, pendekatan pendidikan interaktif terbukti efektif dalam meningkatkan literasi keuangan siswa sekolah dasar dan dapat direplikasi di sekolah lain dengan penekanan pada literasi keuangan digital dan Islam.
Pengaruh ESG, DER, dan ROE terhadap Nilai Perusahaan: Studi Empiris pada Emiten Indonesia Juwita Agustrisna; Munawarah Munawarah; Uchi Lilla Qadri; Adhitya Tiara Reizsa; Astuti Astuti
Akuntanomics Vol. 2 No. 2 (2025): Artikel Desember 2025
Publisher : Yayasan Literasi Emas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/ppbyqb20

Abstract

This study examines the effect of ESG Score, Debt-to-Equity Ratio (DER), and Return on Equity (ROE) on firm value as measured by Price to Book Value (PBV) using data from publicly listed companies in Indonesia for the 2024 period. After removing 30 outliers, the final sample consisted of 78 observations. The results of the regression analysis show that ESG Score, DER, and ROE do not have a significant influence on PBV. The low R-squared value indicates that the model explains only a small portion of the variation in firm value, suggesting that PBV is predominantly shaped by other factors such as industry characteristics, market sentiment, and macroeconomic conditions. Although the classical assumption tests confirm that the model meets statistical requirements, the predictors still fail to produce significant effects, reflecting the empirical conditions of the observed period. This study is limited to a single-year observation, which restricts the ability to capture dynamic changes in sustainability performance, capital structure, and profitability. Future research is recommended to use multi-year panel data to provide a more comprehensive understanding of how these variables influence firm value over time.
Co-Authors Adhitya Tiara Reizsa Ayulita Ramadhani Hashfi Siregar Juwita Agustrisna Munawarah Tiara Reizsa Adhitya Uchi Lilla Qadri