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All Journal Jurnal Dinamika Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) The Indonesian Journal of Accounting Research Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Applied Data Sciences Indonesian Journal of Devotion and Empowerment (IJDE) Eastasouth Journal of Effective Community Services Jurnal Point Equilibrium Manajemen dan Akuntansi "Indonesian Journal of Devotion and Empowerment (IJDE) "
Jati, Kuat Waluyo
UNIVERSITAS NEGERI SEMARANG
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Optimizing Micro-Enterprise Management in the Candi Community to Improve Well-Being and Business Sustainability Jati, Kuat Waluyo; Jannah, Richatul; Rizkyana, Fitrarena Widhi; Pertiwi, Meilani Intan; Fatimah, Tiara Saharani
Indonesian Journal of Devotion and Empowerment Vol. 7 No. 2 (2025): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v7i2.34024

Abstract

Ultra-micro enterprises (UMi) in Candi Sub District face fundamental challenges that hinder their business growth, including difficulties in determining an accurate cost of goods sold (COGS), weak financial management, low awareness of the importance of product branding, and limited business legality ownership. This community service program aimed to enhance the managerial capabilities of business owners through interactive training, direct mentoring, and continuous evaluation. The implementation methods included lectures, discussions, QnA sessions, simulations, and mentoring, carried out in three stages: needs analysis, training implementation (COGS and financial management, personal branding, and business legality), and follow-up evaluation and mentoring. The results show an increase in participants' ability to calculate COGS by considering all production costs, which is reflected in a 20.6% increase in understanding based on the pre-post test, as well as the application of simple financial management through the practice of separating business and personal finances which has begun to be implemented by 35 participants. Participants were also able to build a more professional brand identity by developing logos, taglines, packaging, and consistent social media strategies. Additionally, there was an increased awareness of the importance of business legality as a gateway to financing and broader market opportunities. This program has had a positive impact on participants’ professionalism, competitiveness, and business sustainability, and it has the potential to serve as a model for empowering similar business communities.
Digital Financial Literacy, Entrepreneurial Competencies and Local Government Initiatives: Keys to SMEs’ Sustainability Sumiati, Ati; Respati, Dwi Kismayanti; Lutfia, Annisa; Jati, Kuat Waluyo
Journal of Applied Data Sciences Vol 7, No 1: January 2026
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v7i1.997

Abstract

This study examines the sustainability of Small and Medium-Sized Enterprises (SMEs’) in the Special Region of Yogyakarta, Indonesia, by assessing the combined effects of local government initiatives, digital financial literacy, and entrepreneurial competencies. The objective is to determine how these factors enhance long-term business viability in an increasingly digital economy. A mixed-method design was employed. In the qualitative phase, observations and in-depth interviews with officials from the Department of Industry and Trade explored the policy environment and SMEs’’ challenges, and themes from this stage were used to refine the survey instrument. In the quantitative phase, a structured survey of 338 SME owners measured digital financial literacy, entrepreneurial competencies, and sustainability practices. Data were analyzed using partial least squares structural equation modeling, including reliability and validity assessment, model fit evaluation, and bootstrapped hypothesis testing. Results show that both digital financial literacy (β = 0.546) and entrepreneurial competencies (β = 0.367) significantly influence SME sustainability, jointly explaining over 70% of the variance. The region’s policy environment—through initiatives such as incubation programs, Jogja Mark, the Sibakul Jogja platform, QR code payment adoption, and training—plays an enabling role in this relationship. The findings emphasize that digital financial literacy has the stronger effect, highlighting the importance of secure payment use, budgeting, and record-keeping for resilience and growth. The study contributes by integrating local policy, digital literacy, and entrepreneurial competency into a single empirical model, offering novel evidence on how these dimensions interact to support SME sustainability. The results provide actionable guidance for policymakers to strengthen digital financial capacity and tailor competency programs to sectoral needs.
PERAN KERAGAMAN DEWAN WANITA DALAM MEMODERASI PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, FREE CASH FLOW, DAN LEVERAGE TERHADAP KUALITAS LABA Rasyid, M. Iqbal Al; Jati, Kuat Waluyo
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/6st9tj87

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, likuiditas, free cas flow, dan leverage terhadap kualitas laba, serta peran keragaman dewan wanita dalam memoderasi pengaruh hubungan ini di perusahaan sektor infrasturktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Desain/metodologi/pendekatan: Metode pengambilan sampel menggunakan teknik purposive sampling, dengan melibatkan sebanyak 275 unit analisis perusahaan sektor infrastruktur tahun 2020-2024. Pengujian dilakukan menggunakan regresi data panel dengan bantuan EViews 13. Temuan Penelitian: Hasil penelitian ini menunjukkan bahwa free cash flow berpengaruh positif terhadap kualitas laba, sedangkan ukuran perusahaan, likuiditas, dan leverage tidak berpengaruh terhadap kualitas laba. Keragaman dewan wanita dapat memoderasi hubungan antara likuiditas dengan kualitas laba, namun tidak dapat memoderasi pengaruh ukuran perusahaan, free cash flow, dan leverage. Kontribusi Teoritis/Orisinalit: Penelitian ini memiliki kontribusi secara teoritis yaitu untuk memperluas pemahaman teori agensi tentang pengaruh  ukuran perusahaan, likuiditas, free cas flow, dan leverage terhadap kualitas laba yang dimoderasi oleh keragaman dewan wanita. Keterbatasan dan implikasi penelitian: Keterbatasan dalam penelitian ini adalah nilai koefisien determinasi yang dihasilkan sebesar 16.69%, sehingga masih terdapat 83.31% kualitas laba dipengaruhi oleh faktor-faktor lain yang belum diteliti dalam penelitian ini. Oleh karena itu, penelitian selanjutnya diharapkan menambah atau mengganti variabel independen dengan variabel lain seperti konservatisme akuntansi dan pertumbuhan laba, menambah cakupan sektor serta periode pengamatan. Implikasi praktis dari temuan-temuan ini adalah pentingnya perusahaan untuk mendorong keterlibatan perempuan secara aktif dalam mengisi posisi strategis di perusahaan agar dapat berfungsi secara maksimal bagi peningkatan tata kelola dan transparansi pelaporan keuangan, khususnya pada sektor infrasturktur yang menjadi objek penelitian.
Pengaruh Kinerja Lingkungan, Ukuran Perusahaan, Keberagaman Gender Dalam Dewan Direksi, Dan Usia Perusahaan Terhadap Kualitas Pengungkapan Lingkungan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia: The Effect of Environmental Performance, Firm Size, Board Gender Diversity, and Firm Age on Environmental Disclosure Quality in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Mariana Ratih Ratnani; Kuat Waluyo Jati; Fitrarena Widhi Rizkyana; Angellyna Spears Arzetty
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 1 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i1.656

Abstract

Environmental information disclosure quality is an important indicator for assessing the level of corporate transparency and accountability regarding the environmental impacts generated by operational activities. In Indonesia, the increasing cases of environmental degradation caused by industrial activities have intensified demands from stakeholders for companies to be more transparent in disclosing information related to their environmental responsibilities. Therefore, this study aims to analyze the influence of environmental performance, firm size, gender diversity on the board of directors, and firm age on the quality of environmental information disclosure among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employs a quantitative approach using panel data regression analysis. The research data were obtained from annual reports and sustainability reports published by companies during the observation period. The sampling technique used was purposive sampling, resulting in 61 manufacturing companies that met the research criteria, with a total of 166 observations. Data analysis was conducted using EViews 12 software to examine the relationship between the independent variables and the quality of environmental information disclosure as the dependent variable. The results show that partially, only firm age has a positive and significant effect on the quality of environmental information disclosure. This finding indicates that companies that have operated for a longer period tend to possess greater experience, more established reporting systems, and higher awareness in disclosing environmental-related information. Meanwhile, environmental performance, firm size, and gender diversity on the board of directors do not show significant effects, although they exhibit positive relationships with the quality of environmental information disclosure. These findings imply that corporate experience is one of the key determinants in improving the transparency of environmental information disclosure.
Co-Authors Agus Wahyudin Angellyna Spears Arzetty Annisa Lutfia Asrori Asrori Athoillah Athoillah, Athoillah ATI SUMIATI, ATI Ayuntavia, Ayuntavia Bestari Dwi Handayani Fatimah, Tiara Saharani Hasan Mukhibad Ilmiyana, Wina Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Kiswanto Kiswanto Kristi, Nuke Monika Linda Agustina Mariana Ratih Ratnani Maylia Pramono Sari Muhammad Ihlashul'amal Murtiningsih, Rima Nihayah, Annis Nurfitriana Pertiwi, Meilani Intan Rasyid, M. Iqbal Al Ratieh Widhiastuti Respati, Dwi Kismayanti Richatul Jannah Rizkyana, Fitrarena Widhi RR. Ella Evrita Hestiandari Setiyani, Nur Anisa’ Subowo Subowo Trisni Suryarini