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All Journal Jurnal Akuntansi Multiparadigma Paradigma Jurnal Akuntansi dan Pajak Jurnal Ilmiah Edunomika (JIE) Jurnal Abdi Insani Jurnal E-Komtek Budimas : Jurnal Pengabdian Masyarakat Jurnal Abdimas Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat Akademisi Jurnal Bisnis Manajemen dan Akuntansi Duta Abdimas: Jurnal Pengabdian Masyarakat Proceeding of International Conference Health, Science And Technology (ICOHETECH) Pena Dimas International Journal of Trends in Accounting Research International Journal of Indonesian Business Review Management Studies and Business Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Manajemen Bisnis Digital Terkini Aktsar: Jurnal Akuntansi Syariah INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) Proceedings Law, Accounting, Business, Economics and Language (LABEL)
Ety Meikhati
Universitas Duta Bangsa Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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DIFFERENCES IN FINANCIAL MANAGEMENT BEHAVIOR BETWEEN WORKERS AND GENERATION Z STUDENTS IN SURAKARTA Maryana Angi Pratiwi; Umi Hanifah; Ety Meikhati
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 5 No. 3 (2026): INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Publisher : ADISAM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21214951

Abstract

This study aims to analyze the differences in financial management behavior between Generation Z workers and students in Surakarta. The research focuses on differences in financial literacy, consumption behavior, and financial management. This study employs a quantitative approach, collecting data through a questionnaire administered to 200 respondents consisting of Generation Z workers and students. The sampling technique used was purposive sampling. Data analysis was conducted using validity, reliability, and normality tests, as well as an independent samples t-test, with the assistance of SPSS. The results indicate that there are significant differences in financial literacy and financial management between workers and college students. Workers have a higher level of financial literacy than college students. Meanwhile, there were no significant differences in consumption behavior. These findings suggest that experience and financial responsibility play a role in shaping Generation Z’s financial management behavior.
Peran Dukungan Manajemen dan Tata Kelola Dalam Meningkatkan Efektivitas Audit Internal Pada Era Transformasi Digital Rahayu Budi Susanti; Ety Meikhati; Antin Okfitasari
Jurnal Akuntansi dan Pajak Vol. 27 No. 1 (2026): JAP, Vol. 27, No. 01, Februari - Juli 2026
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v27i1.20666

Abstract

This study aims to analyze the influence of management support and governance on internal audit effectiveness in the era of digital transformation in the regional banking sector, specifically at PT Bank Perekonomian Rakyat (BPR). The quantitative approach used a survey method with a Likert-scale questionnaire. Thirty respondents from the supervisory and managerial elements of PT Bank Perekonomian Rakyat (BPR) were selected through purposive sampling. This study employed a quantitative approach with primary data obtained through questionnaire distribution at PT Bank Perekonomian Rakyat (BPR). Data analysis was performed using SPSS with multiple linear regression analysis to determine the extent of influence of the two independent variables on the dependent variable. The results indicate that management support and governance have a positive effect on internal audit effectiveness in the era of digital transformation.
Penguatan Budaya Anti-Fraud Berbasis Gotong Royong Pada UB Cipta Mandiri Karanganyar Ety Meikhati; Sundari Sundari; Intan Oktaviani
Jurnal Pengabdian Masyarakat Akademisi Vol. 5 No. 1 (2026)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v5i1.1727

Abstract

Program pengabdian masyarakat ini bertujuan memperkuat tata kelola keuangan dan mencegah fraud pada UB Cipta Mandiri Karanganyar sebagai lembaga ekonomi berbasis komunitas. Permasalahan utama mitra meliputi pencatatan keuangan manual yang tidak tertib, minimnya transparansi, lemahnya pengendalian internal, serta rendahnya literasi anti-fraud di kalangan pengurus. Kegiatan dilaksanakan melalui pendekatan partisipatif yang mencakup observasi awal, penyuluhan edukasi anti-fraud, penguatan SDM berintegritas, penyusunan kontrol internal dasar, serta pendampingan implementasi. Hasil pretest–posttest menunjukkan peningkatan pengetahuan peserta sebesar 65%, terutama terkait konsep fraud, Fraud Triangle, dan identifikasi potensi penyimpangan yang umum terjadi pada lembaga masyarakat. Intervensi penguatan SDM melalui pelatihan, pengembangan kompetensi, dan penanaman nilai integritas berhasil meningkatkan kesadaran moral pengurus dalam menjaga amanah dana komunitas. Selain itu, penerapan pengendalian internal sederhana, antara lain otorisasi ganda, pemisahan tugas minimum, rekonsiliasi kas rutin, dan pelaporan bulanan mampu menutup celah terjadinya fraud dan memperkuat akuntabilitas. Pembentukan budaya kolektif anti-fraud berbasis kejujuran, transparansi, dan gotong royong turut memperkuat pengawasan informal di tingkat komunitas. Secara keseluruhan, program ini berhasil membangun fondasi tata kelola yang lebih transparan, akuntabel, dan berkelanjutan bagi UB Cipta Mandiri.
Co-Authors Agustina Srirahayu Aida Nur Aini Aida Nur Aini Aini, Aida Akhmed, Khabib Alia Ali, Nor Aishah Mohd Alpian Winarso Aji Ananda Putri Andhita Kusuma Putri Annisa Ayu Dwi Pradipta Antin Okfitasari Antin Okfitasari Antin Okfitasari, Antin Ayukx Rahmawati Dewi Oktaviyanti Dhiva Ismi Fauziah Dhiva Ismi Fauziah Erika Della Saputri Erna Chotidjah Suhatmi Erna Chotidjah Suhatmi FAULINDA ELY NASTITI Friska Amelia Putri Hani Azizah Intan Oktaviani Kezia Agustin Nugrahaningrum Khaifa Khusnul Qotimah Khaifa Khusnul Qotimah Kristanti, Bernadete Dinar Ayu Larasati Kusuma Putri Maryana Angi Pratiwi Melita Ika Mila Dewi Lufiana nindi dian praweswari Nur Aini, Aida Octa, Octavia Azizun M.P Okataviani, Intan Oktaviani, Intan Pipin Widyaningsih Putri Intan Prastiwi Qotimah, Khaifa Khusnul Rahayu Budi Susanti Rahmawati Indah Sari Retno Karunia Putri Rista Ayu Solekhah Rita Wahyuningsih Shofiyyatul Bariyyah Sintiya Cahya Maulany Siti Nur Azizah Solekhah, Rista Ayu Sopingi Suhatmi, Erna Chotidjah Sundari Sundari . Sundari Sundari Susinur Silawati Titik Setyaningsih Umi Hanifah Umi Hanifah Umi Hanifah Wahyuningsih, Rita Wahyuningtyas, Alin Wahyuningtyas whida Permata sukma Wijiyanto