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Empowering School Communities Through Business Management And Basic Financial Literacy Training: A Case Of SD Muhammadiyah 2 Sukmajaya Depok Ade Ghofir; Ramdany Ramdany; Viniyati Maftuchach; Maria Suryaningsih; Alvandi Dwi Hardiyanto
KENDURI : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 1 (2026): January-April
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/kenduri.v6i1.2574

This study aims to enhance the financial management capacity of educators and administrative staff through a Community Service Program (PKM) focusing on business management and simple financial recording training at SD Muhammadiyah 2 Sukmajaya, Depok. The program was designed in response to the limited understanding of management principles and the unsystematic financial recording practices identified during the initial needs assessment. A participatory and application-oriented approach was employed, including interactive lectures, discussions, simulations, and hands-on practice. A total of 15 participants were involved in the training, and evaluation was conducted using pre-test and post-test assessments, practical exercises, and participant feedback. The results indicate a significant improvement in participants’ knowledge, as reflected in the increase in the average score from 50 (pre-test) to 85 (post-test). In addition, participants demonstrated improved skills in preparing simple financial records, including cash books and basic financial statements. The findings suggest that structured training and mentoring effectively enhance financial literacy and administrative competencies. Furthermore, the program contributes to promoting transparency, accountability, and efficiency in school financial governance, while fostering sustainable financial management practices within educational institutions.

Analysis of Financial Statement Fraud Using the Beneish M-Score Method: A Study of Companies Involved in Legal Cases in Indonesia Ramdany Ramdany; Susi Susilawati; Maria Suryaningsih; Ridwan Saleh; Samukri Samukri
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.802

The purpose of this study is to analyze financial statement fraud using the Beneish M-Score method. The main variables utilize indicators from eight financial ratios: Day Sales in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Selling, General, & Admin Expenses Index (SGAI), Leverage Index (LVGI), and Total Accruals to Total Assets (TATA) to generate the M-Score value. Companies are suspected of committing financial statement fraud if they have an M-Score value greater than -2.22.The population in this study consists of 40 companies listed on the Indonesia Stock Exchange, comprising 20 companies suspected of committing financial statement fraud and 20 companies suspected of not committing financial statement fraud. The research results show that among the 20 companies suspected of committing financial statement fraud, 9 companies have M-Score values greater than −2.22. Meanwhile, among the 20 companies suspected of not committing financial statement fraud, 3 companies have M-Score values greater than −2.22.

Bibliometric Visualization of Global Trends in Financial Literacy and Digital Household Debt 2020-2025 Maria Suryaningsih; Susi Susilawati; Ramdany; Ridwan saleh; Samukri
Indonesian Journal of Business Analytics Vol. 6 No. 3 (2026): June 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i3.16642

Low levels of financial literacy are a major factor contributing to household debt and poor financial decision-making. This study aims to map the development of literature on financial literacy and household debt during 2020–2025 using a bibliometric approach. A total of 427 Scopus-indexed articles were analyzed using Bibliometrix (RStudio) and VOSviewer. The findings reveal that financial literacy is strongly associated with financial education, debt behavior, and financial resilience. The United States and Indonesia were the leading contributors, while Olivia S. Mitchell and Annamaria Lusardi emerged as influential authors in scientific collaboration networks. The study concludes that financial literacy plays a strategic role in shaping household financial behavior and reducing over-indebtedness. It recommends contextual educational programs, international research collaboration, and longitudinal studies to strengthen long-term impacts.

Nilai Perusahaan Sektor Property dan Real Estate: Peran Intellectual Capital, Business Risk, dan Financial Distress Susi Susilawati; Ariana Sifa Mufliha; Samukri; Maria Suryaningsih
Jurnal Akuntansi dan Governance Vol. 6 No. 2 (2026): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.6.2.151-180

Objectives: To analyze the relationship between intellectual capital and business risk on financial distress and its impact on firm value. Design/method/approach: The sample selection method used purposive sampling, selecting 49 property and real estate companies listed on the Indonesia Stock Exchange (IDX). Data analysis used balanced panel data regression, while the indirect effect was tested using the sobel test. Results/findings: The results indicate that intellectual capital does not affect financial distress, whereas business risk has a significant positive impact. Furthermore, intellectual capital and financial distress have a negative effect, while business risk has a significant positive effect on firm value. Financial distress mediates the relationship between intellectual capital and business risk on firm value. Theoretical contribution: This study strengthens the relevance of signaling theory and the risk theoretical framework in explaining how intellectual capital and business risk influence firm value. Practical contribution: Provides implications for management in strengthening intellectual capital, managing business risk, and minimizing financial distress. For investors, these findings help clarify the role of business risk and financial distress in determining a firm's value. Limitations: This study is limited to property and real estate companies. Future research could expand the research object and add other variables to capture financial dynamics more comprehensively

The Effects of ESG Disclosure, Intellectual Capital, and Environmental Costs on Firm Value: The Moderating Role of Profitability Rizki Risdianto; Susi Susilawati; Ridwan Saleh; Samukri Samukri; Maria Suryaningsih
Journal of Enterprise and Development (JED) Vol. 8 No. 2 (2026): May - August
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v8i2.15618

Purpose: This study examines the effects of ESG disclosure, intellectual capital, and environmental costs on firm value. It also assesses the moderating role of profitability in companies listed on the Indonesia Stock Exchange.Method: This study employed a quantitative research design using panel data regression analysis. The sample was selected through purposive sampling and consisted of 90 companies during 2021-2024, resulting in 360 firm-year observations.Result: The empirical findings show that ESG disclosure, intellectual capital, environmental costs, and profitability do not significantly affect firm value. In addition, profitability does not moderate theeffects of ESG disclosure, intellectual capital, and environmental costs on firm value.Practical Implications for Economic Growth and Development: The findings indicate that the variables examined in this study do not significantly contribute to firm value. This suggests that the economic benefits of ESG disclosure, intellectual capital, environmental costs, and profitability have not been clearly reflected in market valuation. Therefore, further evaluation is needed to understand how these activities can create value that is recognized by investors.Originality/Value: This study contributes to the existing literature by examining profitability as a moderating variable in the relationships between ESG disclosure, intellectual capital, environmental costs, and firm value across several industry sectors in Indonesia.

PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN DAN SISTEM AKUNTANSI PENERIMAAN KAS: : TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA PT. ABSOLUTE CONNECTION Wulandari, Rika; Suryaningsih, Maria
Jurnal Akuntansi Vol 13 No 2 (2024): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v14i1.1052

This study examines the impact of sales accounting information systems and cash receipt accounting systems on the effectiveness of accounts receivable control at PT Absolute Connection. Using a quantitative approach, data was collected from 63 respondents via a saturated sampling method and analyzed using SPSS version 26. The results indicate that both the sales accounting information system and the cash receipt accounting system have a significant effect on the effectiveness of controlling receivables, both partially and simultaneously. Consequently, the study suggests that the company should continuously develop its sales information systems and tailor its cash receipt processes to operational needs to further enhance receivable management efficiency.

MANGROVE FOR FUTURE: GERAKAN PENANAMAN MANGROVE SEBAGAI SOLUSI PELESTARIAN PESISIR DI PULAU HARAPAN Supriatiningsih, Supriatiningsih; Febrianti, Wenty; Rizaldy, M. Asmi; Ibrahim, Luckman; Kaunang, Sandra DE; Ruseno, Ndaru; Abdulah, Budiman; Suryaningsih, Maria; Ramdany, Ramdany; Ghofir, Ade; Maftuchah, Viniyati; Darwis, Hidayat; Rizal, Moch; Santoso, Imam; Suhana, Suhana; Susilawati, Susi; Mulyanti, Rita Yuni; Mahroji, Dwi
EDELWEISS: Jurnal Pengabdian Masyarakat Vol 2 No 3 (2026): Juli 2026
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/6z4f3w94

Coastal areas face various environmental pressures, such as abrasion, ecosystem degradation, and reduced mangrove vegetation cover due to human activities and environmental change. Harapan Island, in the Seribu Islands, is one of the coastal areas with a vital mangrove ecosystem, both as a natural coastal barrier and as a habitat for marine life. However, the condition of the mangroves in this area still requires strengthening through conservation and rehabilitation activities involving the community. The "Mangrove for Future" program was designed as a community service activity based on mangrove planting on Harapan Island, with the aim of increasing community ecological awareness, strengthening coastal conservation efforts, and encouraging community participation in environmental rehabilitation. The implementation method included preparation, outreach and education, mangrove planting, and monitoring and evaluation. The implementation results showed that the mangrove planting program was able to increase community understanding of the ecological function of mangroves, encourage community and youth involvement in conservation activities, and has the potential to strengthen coastal protection from abrasion in the long term. This program also demonstrated that mangrove conservation not only has ecological impacts but also contributes to social strengthening of coastal communities through the growth of collective concern for the environment. Thus, the mangrove planting movement on Harapan Island can be a real solution for sustainable coastal conservation

PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN DAN SISTEM AKUNTANSI PENERIMAAN KAS: : TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA PT. ABSOLUTE CONNECTION Wulandari, Rika; Suryaningsih, Maria
Jurnal Akuntansi Vol 13 No 2 (2024): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v14i1.1052

This study examines the impact of sales accounting information systems and cash receipt accounting systems on the effectiveness of accounts receivable control at PT Absolute Connection. Using a quantitative approach, data was collected from 63 respondents via a saturated sampling method and analyzed using SPSS version 26. The results indicate that both the sales accounting information system and the cash receipt accounting system have a significant effect on the effectiveness of controlling receivables, both partially and simultaneously. Consequently, the study suggests that the company should continuously develop its sales information systems and tailor its cash receipt processes to operational needs to further enhance receivable management efficiency.

MANGROVE FOR FUTURE: GERAKAN PENANAMAN MANGROVE SEBAGAI SOLUSI PELESTARIAN PESISIR DI PULAU HARAPAN Supriatiningsih, Supriatiningsih; Febrianti, Wenty; Rizaldy, M. Asmi; Ibrahim, Luckman; Kaunang, Sandra DE; Ruseno, Ndaru; Abdulah, Budiman; Suryaningsih, Maria; Ramdany, Ramdany; Ghofir, Ade; Maftuchah, Viniyati; Darwis, Hidayat; Rizal, Moch; Santoso, Imam; Suhana, Suhana; Susilawati, Susi; Mulyanti, Rita Yuni; Mahroji, Dwi
EDELWEISS: Jurnal Pengabdian Masyarakat Vol 2 No 3 (2026): Juli 2026
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/6z4f3w94

Coastal areas face various environmental pressures, such as abrasion, ecosystem degradation, and reduced mangrove vegetation cover due to human activities and environmental change. Harapan Island, in the Seribu Islands, is one of the coastal areas with a vital mangrove ecosystem, both as a natural coastal barrier and as a habitat for marine life. However, the condition of the mangroves in this area still requires strengthening through conservation and rehabilitation activities involving the community. The "Mangrove for Future" program was designed as a community service activity based on mangrove planting on Harapan Island, with the aim of increasing community ecological awareness, strengthening coastal conservation efforts, and encouraging community participation in environmental rehabilitation. The implementation method included preparation, outreach and education, mangrove planting, and monitoring and evaluation. The implementation results showed that the mangrove planting program was able to increase community understanding of the ecological function of mangroves, encourage community and youth involvement in conservation activities, and has the potential to strengthen coastal protection from abrasion in the long term. This program also demonstrated that mangrove conservation not only has ecological impacts but also contributes to social strengthening of coastal communities through the growth of collective concern for the environment. Thus, the mangrove planting movement on Harapan Island can be a real solution for sustainable coastal conservation

The Influence of Accounting Information System Digitalization and Financial Reporting on the Quality of MSMEs' Financial Reports in South Jakarta: The Moderating Role of Digital Literacy Sahrul Ramadhan; Maria Suryaningsih; Usman Andrianto; Susi Susilawati; Rama Yuli; Panji Supriyadi
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.7973

This study aims to examine the influence of accounting information system digitalization (X₁) and financial reporting (X₂) on the quality of MSMEs’ financial reports (Y) in South Jakarta, with digital literacy (Z) serving as a moderating variable. MSMEs in Indonesia continue to face challenges related to the quality of financial records and the limited utilization of digital technologies, which may hinder the production of reliable financial reports. This study employed a quantitative approach using a survey method involving MSME owners and managers in South Jakarta. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3 software. The findings reveal that accounting information system digitalization has a positive but statistically insignificant effect on the quality of MSMEs’ financial reports. Similarly, financial reporting does not significantly influence financial report quality. Furthermore, digital literacy is not found to moderate the relationships between accounting information system digitalization, financial reporting, and the quality of financial reports. These findings suggest that digital transformation among MSMEs in South Jakarta remains at an early stage of adoption and that the effectiveness of financial digitalization depends not only on the availability of technology but also on accounting competencies, organizational readiness, internal control mechanisms, and the integration of digital systems into business processes. In addition, the study highlights the need for refining measurement instruments and expanding future research by incorporating additional determinants of financial reporting quality. This study contributes to the growing body of literature on MSME accounting and digital transformation while providing practical implications for policymakers in designing more effective digital empowerment strategies for MSMEs.

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