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All Journal Loquen: English Studies Journal Aptisi Transactions on Management Ilomata International Journal of Tax and Accounting Jurnal Pengabdian Masyarakat Asia International Journal of Economics, Management, Business, and Social Science International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Borobudur Educational Review Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Amkop Management Accounting Review (AMAR) Soedirman Accounting, Auditing and Public Sector Journal Riwayat: Educational Journal of History and Humanities Jurnal Ar Ro'is Mandalika (Armada) Accounting Journal of Ibrahimy (AJI) JER Atestasi : Jurnal Ilmiah Akuntansi Jurnal Manajemen Strategis: Jurnal Mantra
Sari, Gema Ika
Universitas Bina Bangsa
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Revitalization of Maritime Local Wisdom in Improving Financial Literacy of the Pulopanjang Village Community, Puloampel District, Serang, Banten Elly K. N., Nabila; Sari, Gema Ika
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 1 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i1.5448

Abstract

Pulopanjang Village in Puloampel District, Serang, Banten, possesses abundant maritime resources but continues to face economic challenges due to limited financial literacy. This study explores the revitalization of maritime local wisdom as a culturally grounded approach to enhance financial literacy among fishing households and small-scale maritime business actors. The objective is to develop a model of community empowerment that harmonizes traditional values with modern financial practices. The research employed a Participatory Action Research (PAR) approach combined with community-based education, including workshops, counseling, and simulations. Quantitative data were collected through pre-test and post-test surveys to measure knowledge improvement, while qualitative insights were obtained via focus group discussions, interviews, and participatory observation. Results indicated significant improvement in participants’ budgeting, saving, and record-keeping practices. The integration of local wisdom—such as gotong royong (mutual cooperation), cooperative savings, and musyawarah kampung (village deliberation)—provided culturally resonant methods that increased comprehension and acceptance of financial literacy concepts. Additionally, adapting these practices for elementary school education through storytelling and role-playing activities proved effective in instilling early financial awareness among children. The findings confirm that revitalizing maritime local wisdom not only strengthens household economic resilience but also ensures intergenerational transfer of financial knowledge. This culturally embedded approach highlights the potential of integrating tradition into financial education programs for sustainable community empowerment in coastal areas.
The Mediation Role of Audit Quality: Impact Internal Audit Strategy, Auditor Ethics, and Accounting Culture on Financial Report Quality Sari, Gema Ika; Suhaili, Ahmad; Lesfandra, Lesfandra
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.779

Abstract

The quality of financial reporting in regional banks is becoming increasingly complex in meeting future demands, leading to a dependence on audit quality as the basis for making informed decisions. However, the problem lies in the fact that regional banks need to place internal audits in a strategic role to support the quality of financial reporting. The research aims to determine the mediating role of audit quality on the impact of internal audit strategy, auditor ethics, and accounting culture on the quality of financial reporting. The research method used a quantitative approach with a study population of 60 internal auditors. The sampling technique used was saturated sampling. The data analysis techniques used were SEM-PLS. The study results show a significant and positive influence of internal audit strategy, auditor ethics, and accounting culture on the quality of financial reporting, both directly and mediated by audit quality. Based on research lies in the practical impact of improving the quality of financial reporting by strengthening accounting culture through professionalism, optimism, flexibility, and transparency.
Antecedents of Accounting Culture and Consequences on Financial Reporting Quality: the Mediating Role of Quality Audit Sari, Gema Ika; Lesfandra, Lesfandra
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.12385

Abstract

The study investigates the impact of accounting culture on financial reporting quality, with audit quality as a mediating factor. Using a quantitative, positivist approach, the research examined 60 internal auditors through a saturated sampling method. Results show that accounting culture positively influences financial reporting quality directly and through audit quality. Key findings highlight the importance of enhancing professionalism, motivation, adaptability, and transparency in accounting culture to improve financial reporting standards. Managerial implications emphasize fostering a strong accounting culture, maintaining transparency, and ensuring high audit quality to enhance stakeholder trust, prevent manipulation, and improve financial management. The study contributes to theories such as Accounting Culture Theory, which underscores the role of values and norms in promoting ethical practices; Positive Accounting Theory, which links audit quality to preventing errors and manipulation; and Stakeholder Theory, which stresses the importance of transparency in strengthening relationships and trust among stakeholders.
Implementation of Green Accounting and Environmentally Friendly Work Culture in Increasing the Competitiveness of Local MSMEs Sari, Gema Ika
Riwayat: Educational Journal of History and Humanities Vol 8, No 1 (2025): Januari, Special Issue on "Educational design research for human beings learning
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i1.44367

Abstract

Global changes towards sustainability encourage Micro, Small, and Medium Enterprises (MSMEs) to adopt environmentally friendly business practices. Green Accounting and environmentally friendly work culture emerged as a strategy that can increase the competitiveness of MSMEs by integrating environmental aspects in business operations. This study aims to analyze the application of Green Accounting and environmentally friendly work culture in local MSMEs, as well as identify their impact on business competitiveness. The study also explores the supporting factors and constraints in the implementation of sustainability practices. This study uses a descriptive qualitative approach with observation methods, semi-structured interviews, and documentation. Data was collected from a number of MSMEs in Grogol District, Cilegon, who have begun to adopt the concept of sustainability in their businesses. Thematic analysis is used to identify patterns and relationships between Green Accounting, environmentally friendly work culture, and business competitiveness. The study found that the implementation of Green Accounting is still in its infancy, with a focus on energy efficiency and waste reduction. An eco-friendly work culture is beginning to be implemented, although it is still limited to basic aspects such as plastic reduction and energy savings. The positive impact of this practice includes increased operational efficiency, better business image, and increased customer loyalty. However, challenges such as lack of understanding, technological limitations, and lack of supporting policies are still the main obstacles to implementation.
Implication of Cigarette Tax as Remote Working Receiving Regional Income Community Health in Banten Province in 2017 - 2018 Suhaili, Ahmad; Sari, Gema Ika
APTISI Transactions on Management (ATM) Vol 5 No 1 (2021): ATM (APTISI Transactions on Management: January)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/atm.v5i1.1391

Abstract

Law No. 28 of 2009 article 31 paragraph (1) of cigarette tax revenue-sharing funds, is allocated at least 50% (fifty percent) to fund health services and law enforcement by the authorities. Banten Provincial Health Office. Said that the level of public health from the number of diseases tends to increase. The research method used in this study is a descriptive method, with quantitative data collection techniques namely data on cigarette tax revenues in Banten province, and expenditure data on expenditure in the Banten Provincial Health Office, the qualitative data uses interviews, observations, and documentation. The results of this study are for the effectiveness level of cigarette tax collection managed by Bapenda in 2017-2018 with an average percentage of 83% with the category quite effective, for the level of contribution of cigarette tax fund allocation to the public health of Banten province in 2017-2018 with an average 71% percentage managed by the Banten Provincial Health Office and have not been maximized because it has not used 100% of the funds for public health efforts in the province of Banten. There are several attempts made (1) making KTR, (2) conducting socialization, (3) conducting counseling.
Intellectual Capital, Dividend Policy, Corporate Risk Disclosure And Firm Equity Valuation In Banking Companies Indonesia Habsyi, Muhamad Anton; Sutisna; Sari, Gema Ika
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.3146

Abstract

The assessment of equity value serves as a crucial indicator in the banking sector, which plays a strategic role in the national economy. Fluctuations in PBV among listed banks on the IDX during 2020–2024 reflect dynamic market perceptions of banking performance. This study investigates the influence of intellectual capital and dividend policy on equity valuation with corporate risk disclosure (CRD) as an intervening variable. A quantitative research design was employed using panel data regression analysis. The sample consists of 20 banking companies listed on IDX for 2020–2024 period, with data processed through EViews software. The findings reveal that intellectual capital exerts a positive effect on equity valuation. Dividend policy and CRD demonstrate no significant influence. Furthermore, CRD does not mediate the relationship between the independent variables and equity valuation. The study highlights that equity value in Indonesia’s banking industry is primarily shaped by effective management of intellectual capital, rather than by dividend policy or CRD.
The Effect of Liquidity and Leverage to Return Shares with Profitability as an Intervening Variable in LQ45 Companies Listed on The Indonesia Stock Exchange (IDX) for the Period 2020 - 2024 Herwadi, Dwi Juni Arti; Sutisna; Sari, Gema Ika
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3272

Abstract

This study aims to analyze the effect of Liquidity and Leverage on Stock Returns with Profitability as an intervening variable. The objects of the study were LQ45 Index companies listed on the Indonesia Stock Exchange (IDX) during the 2020– 2024 period. The method used was a quantitative approach with panel data regression analysis. The variables used included Liquidity (proxied by the Current Ratio) and Leverage (proxied by the Debt to Equity Ratio) as independent variables, Profitability (proxied by Return on Assets) as a mediating variable, and Stock Returns as the dependent variable. The results showed that Liquidity and Leverage had no significant effect on Stock Returns, while Profitability had a significant direct effect on Stock Returns. Furthermore, Liquidity had no significant effect on Profitability, but Leverage had a significant direct effect on Profitability. The mediation test using the Sobel test showed that Profitability did not significantly mediate the relationship between Liquidity and Stock Returns or between Leverage and Stock Returns. Management must prioritize strategies that can increase net profit and asset utilization efficiency. Increased profits will be directly reflected in share prices, benefiting investors and increasing stock returns.
THE INFLUENCE OF BUDGET TARGET CLARITY AND ACCOUNTING CONTROL ON THE PERFORMANCE ACCOUNTABILITY OF GOVERNMENT AGENCIES WITH REPORTING SYSTEM AS A MEDIATING VARIABLE Maharani, Silvia; Husni, Mohamad; Anggriawan, Muhammad Angga; Sari, Gema Ika
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 5 No. 3 (2025): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v5i3.425

Abstract

This study explores the influence of budget target clarity and accounting controls on government agency performance accountability, with the reporting system as a mediating variable, particularly in the Serang City Government. The purpose of this study is to identify the direct and indirect influences of these variables on government agency performance accountability, with the reporting system serving as a mediating variable. The method used is Structural Equation Modeling - Partial Least Squares (SEM-PLS) with a quantitative approach, involving 76 respondents from various OPDs in the Serang City Government. The results of the study indicate that budget target clarity has a positive and significant influence on the reporting system (β = 0.646; t = 6.811; p = 0.000), and affects government agency performance accountability (β = 0.236; t = 2.476; p = 0.014). Accounting control has a significant positive effect on the reporting system (β=0.323; t=3.309; p=0.001), and affects the accountability of government agency performance (β=0.135; t=2.189; p=0.029). The reporting system itself has a positive and significant effect on government agency performance accountability (β = 0.634; t = 5.817; p = 0.000). In addition, clarity of budget targets and accounting controls has a significant effect on government agency performance accountability through the reporting system, with coefficient values β = 0.410 (t = 4.042; p = 0.008) and β = 0.205 (t = 3.340; p = 0.001). This study provides important insights for improving accountability for government agency performance in the Serang City Government by emphasizing the importance of clarity in budget targets and adequate accounting controls. Thus, efforts to improve these two aspects, supported by a reliable reporting system, can significantly improve the quality of accountability and transparency of government agency performance.
DESKTOP-BASED CASH INFORMATION SYSTEM FOR ENGGAL PINTU WORKSHOP Putra, Candra Basroni; Sari, Gema Ika; Tresnawati, Shandy
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 5 No. 3 (2025): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v5i3.426

Abstract

The study is to examine, formulate, execute, and evaluate the accounting information system for cash receipts and disbursements at Bengkel Enggal Pintu. The study's approach is descriptive-analytical, using tools such as observation, interviews, and literature reviews. The design technique employed in this study is the waterfall model, which has phases for system design, need analysis, code development, program testing, and system implementation. The SDLC (System Development Life Cycle) strategy is utilized to design the system. This research included observation, interviews, and literature reviews as data collection methods. The PIECES approach is used to do the analysis. The cash receipts and expenditures information system at Bengkel Enggal Pintu was made using software that makes it easy for users to enter data. The author used Visual Studio 2022 for programming, MySQL for the database, and Crystal Reports for information reporting. The User Acceptance Test (UAT) is used to test the system utilizing black-box testing methods. This system may help with data entry, generate reports on cash collections and expenses, and support other purposes, while ensuring data accuracy and completeness.
EMPOWERMENT OF FINANCIAL LITERACY AND ACCOUNTING DIGITALIZATION FOR TRADITIONAL MARKET TRADERS ASSOCIATIONS AT DAMNOEN SADUAK FLOATING MARKET, THAILAND Bambang Dwi Suseno; Gema Ika Sari; Sasithorn Suwandee; Hidayatullah Hidayatullah; Nining Sulastri Kurnia; Riani Puasarin; Fitriyansyah Fitriyansyah; Nani Rohaeni
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 1 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i1.268

Abstract

This community service program aims to enhance financial literacy and promote accounting digitalization among traditional market traders at Damnoen Saduak Floating Market, Thailand. The program was designed to address key challenges faced by traders, including limited financial knowledge, lack of proper financial record-keeping, and low adoption of digital tools. A participatory and capacity-building approach was employed, consisting of needs assessment, training, mentoring, and evaluation using a pre-test and post-test design. The results show a significant improvement in participants’ financial literacy, as well as their ability to prepare simple financial statements and manage business finances more effectively. In addition, the adoption of digital accounting tools increased substantially, indicating a positive shift toward digital transformation. These findings demonstrate that structured community service interventions can effectively empower small-scale traders, improve their financial management practices, and enhance their competitiveness in the digital economy. However, continuous assistance and follow-up programs are necessary to ensure sustainability and long-term impact.
Co-Authors Abdur Rahman Irsyadi Ahmad Riadudin Ahmad Suhaili Ahmad Suhaili Ahmad Suhaili Anggriawan, Muhammad Angga Apollo Daito Atik Budi Paryanti Azimi Faqqihuddin Arsyad Azmi Afifah Bambang Arianto Bambang Arianto Bambang Arianto Basrowi Basrowi Dian Novitasari Dini Awaliyah Dzikri, Ahlu Eko Prasetyo Ela Melinda Elly K. N., Nabila Elly K.N, Nabila Fahrurozi fatimah Fatimah Fitriyansyah Fitriyansyah Furtasan Ali Yusuf Habsyi, Muhamad Anton Hana Hanifah Hayadi, Herawan Herwadi, Dwi Juni Arti Hidayatullah Hidayatullah Hidayatullah Hidayatullah hidayatullah, Hidayatullah hidayatullah Hidayatulloh Indriana Puspitasari Jayadi, B. Herawan Juhari Ali khaeruman Kusuma, Bayyu Indra Lesfandra Lesfandra Lesfandra, Lesfandra Maharani, Silvia Mamay Komarudin Mohamad Husni, Mohamad Mohd Mizan bin Asalam Muafidah, Muafidah Muhammad Fahmi Baehaqi Muhammad Fahri Ali Nani Rohaeni Nining Sulastri Kurnia Putra, Candra Basroni Rahemee Rahemee Rahmadiana Raman Raman, Raman Riani Puasarin Sasithorn Suwandee Setiawati, Erlina Silvia Maharani Siti Hamdiah Subranta, Aris Suparmoko, Muhamad Suseno, Bambang Dwi Sutisna Sutisna Sutisna Sutisna, Nining Sulastri Tresnawati, Shandy Tri Widyastuti Udin Suadma Uli Wildan Nuryanto