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All Journal Jurnal Riset Ekonomi dan Bisnis Jurnal Ilmu Manajemen dan Akuntansi Terapan Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking Jurnal Peduli Masyarakat Jurnal Bisnis Mahasiswa Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Ilmiah Ekonomi dan Manajemen TGO Journal of Community Development Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi
Eka Yuliyanti
Sekolah Tinggi Ilmu Ekonomi Totalwin
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Social Sciences Other

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The Mediating Role Of Investment Motivation In The Relationship Between Risk Perception And Financial Literacy On Investment Decisions Of Paylater Users Yuliyanti, Eka; Turmudhi, Anis; Kartika, Andi; Mustahidda, Rahmania; Fadhila, Zati Rizka
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v13i2.545

Abstract

This study examines the mediating role of investment motivation in the relationship between risk perception, financial literacy, and investment decisions among PayLater users in Indonesia. Utilizing a quantitative explanatory approach, data were collected from 200 respondents aged 18–45 who had used PayLater services for more than six months. Structural Equation Modeling with Partial Least Squares (SEM-PLS) was employed to analyze both direct and indirect effects between constructs. The findings reveal that risk perception and financial literacy positively influence investment motivation. Investment motivation, in turn, has a significant positive effect on investment decisions and serves as a strong mediator between risk perception, financial literacy, and investment decisions. Although financial literacy only marginally affects investment decisions directly, its indirect effect through motivation is significant. The results emphasize the importance of enhancing both financial literacy and investment motivation to improve the quality of investment decisions in the context of digital financial services like PayLater.
Pengaruh Literasi Keuangan Dan Financial Technnology Terhadap Keberlangsungan Usaha Pelaku Umkm Di Kabupaten Banyumas Rahmania Mustahida; Eka Yuliyanti; Anisa Kusumawardani; Zati Fadilla
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 15 No. 1 (2024): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v15i1.751

Abstract

The purpose of this study was to determine the factors that influence business continuity in Banyumas Regency MSMEs. The data in this study were collected by conducting a questionnaire survey on 99 Banyumas Regency MSME businesses to analyze the role of financial literacy and financial technology variables in business continuity. The data collection technique used a simple random sampling technique with the Slovin formula to obtain a sample of 99 Banyumas Regency MSME business actors. The results of the study state that financial literacy has a positive and significant effect on business continuity, financial technology has a positive and significant effect on business continuity. The Coefficient of Determination test states that the independent variable is able to influence business continuity by 23.2% while the remaining 76.8% is influenced by other variables outside the study.
Fraud risk assessment sebagai mekanisme pengendalian: Menelusuri peran tekanan dan kesempatan dalam mendorong kecurangan aset Fadhila, Zati Rizka; Jaeni, Jaeni; Yuliyanti, Eka; Kartika, Andi; Mustahidda, Rahmania
Jurnal Bisnis Mahasiswa Vol 5 No 6 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.919

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan dan kesempatan terhadap penyalahgunaan aset dengan Fraud Risk Assessment (FRA) sebagai variabel moderasi. Kasus penyalahgunaan aset masih sering terjadi di berbagai organisasi, yang mengindikasikan lemahnya sistem pengendalian internal dan proses penilaian risiko kecurangan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Data dikumpulkan melalui penyebaran kuesioner kepada 312 pegawai sektor publik dan swasta yang memiliki tanggung jawab dalam pengelolaan keuangan dan aset organisasi. Analisis data dilakukan menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) untuk menguji pengaruh langsung dan peran moderasi antarvariabel. Hasil penelitian menunjukkan bahwa kesempatan berpengaruh signifikan terhadap penyalahgunaan aset, sedangkan tekanan tidak berpengaruh secara langsung. Selain itu, Fraud Risk Assessment (FRA) terbukti berfungsi sebagai mekanisme pengendalian yang efektif dengan memperlemah pengaruh kesempatan terhadap penyalahgunaan aset serta memperkuat hubungan tekanan terhadap perilaku fraud, karena meningkatkan deteksi dan visibilitas risiko.
Dampak CSR hijau dan investasi R&D hijau terhadap kinerja keuangan melalui penerapan ekonomi hijau Eka Yuliyanti; Turmudhi, Anis; Mustahidda, Rahmania
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6151

Abstract

This study examines the impact of Green Corporate Social Responsibility (CSR) and green Research and Development (R&D) investment on corporate financial performance through the mediating role of the green economy. The study population consisted of 228 manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period, with 72 companies selected as samples using secondary data obtained from annual reports, sustainability reports, financial reports, and PROPER ratings. Data testing was conducted using the SEM-PLS method. The results show that green CSR has a positive and significant impact on the implementation of the green economy, while green R&D investment has a negative but significant impact. Furthermore, neither green CSR nor green R&D investment has a direct impact on financial performance. The green economy actually has a negative but significant impact on financial performance, indicating the existence of a short-term cost burden from sustainable practices. These findings confirm the mediating role of the green economy and provide important input for companies and policymakers in balancing environmental responsibility with financial sustainability in emerging markets.
Penerapan Total Quality Management (TQM) dalam Meningkatkan Produktivitas di PT Elite Recycling Indonesia Widiarti, Rita; Yuliyanti, Eka
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 3 No. 4 (2025): December : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v3i4.871

Abstract

Penelitian ini berfokus pada bagaimana penerapan Total Quality Management (TQM) berperan dalam meningkatkan produktivitas kerja di PT Elite Recycling Indonesia. Di tengah persaingan industri daur ulang yang semakin ketat, perusahaan perlu menerapkan sistem manajemen mutu yang tidak hanya berorientasi pada hasil, tetapi juga pada proses dan keterlibatan seluruh elemen organisasi. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan metode survei terhadap karyawan dari berbagai bagian produksi dan administrasi. Data diperoleh melalui penyebaran kuesioner dan dianalisis menggunakan metode statistik deskriptif serta uji regresi linear sederhana untuk mengetahui sejauh mana penerapan TQM berpengaruh terhadap produktivitas kerja karyawan. Temuan penelitian mengindikasikan bahwa implementasi prinsip-prinsip TQM memberikan pengaruh positif dan signifikan terhadap peningkatan produktivitas di PT Elite Recycling Indonesia. Dari beberapa aspek yang dianalisis, komitmen pimpinan dan keterlibatan karyawan dalam proses perbaikan berkelanjutan menjadi faktor paling berperan dalam mendorong produktivitas. Selain itu, pelaksanaan TQM secara konsisten juga mampu menekan angka cacat produksi, mempercepat proses kerja, serta meningkatkan kepuasan pelanggan. Berdasarkan hasil tersebut, dapat disimpulkan bahwa keberhasilan penerapan TQM secara menyeluruh dan berkelanjutan merupakan langkah strategis bagi perusahaan untuk mencapai efisiensi kerja dan keunggulan kompetitif di sektor industri pengolahan daur ulang.
Pemetaan UMKM Desa Ngabul dan Penguatan Strategi Pemasaran Digital Berbasis Lokasi Eka Yuliyanti; Nur Rosyid, Azis; Rizka Fadhila, Zati; Mustahidda, Rahmania; Kartika, Andi
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i4.6861

Abstract

This community service program aims to strengthen MSMEs in Ngabul Village through comprehensive business mapping and location-based digital marketing assistance. The mapping process was carried out through direct field observations involving several business actors, documenting product types, production capacity, marketing channels, and the challenges they encounter in expanding market reach. Findings indicate that most MSMEs hold significant potential, supported by the presence of local tourist destinations such as Ngetuk Garden and the Jepara Durian Market, which consistently attract visitors. However, the adoption of digital media remains limited, particularly in content management, the use of location-based features, and the selection of appropriate platforms for each product category. To address these gaps, the community service team provided practical training focused on basic content creation techniques, location-based promotional strategies, and maintaining consistent uploads to enhance visibility among potential customers. Through a tailored and hands-on approach, this program is expected to improve MSMEs’ capacity to adapt to technological advancements and expand their marketing opportunities, thereby contributing to the economic development of Ngabul Village.
Co-Authors Andri Wahyu Pratama Anisa Kusumawardani Azis Nur Rosyid Dea Putri Anggraini Diovany Tirtana Jaeni Jaeni Kartika Andi Rahmania Mustahida Rahmania Mustahidda Rizka Fadhila, Zati Tirnata, Diovany Turmudhi, Anis Widiarti, Rita Zati Fadilla Zati Rizka Fadhila, 13.05.52.0227