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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Owner : Riset dan Jurnal Akuntansi JURNAL MANAJEMEN BISNIS Jurnal Equity Journal of Enterprise and Development (JED) Jurnal Manajemen Kewirausahaan Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Ecogen International Journal of Finance Research Jurnal Ekonomi Syariah Pelita Bangsa Jurnal Pajak dan Bisnis (Journal of Tax and Business) Aptekmas : Jurnal Pengabdian Kepada Masyarakat PERADABAN JOURNAL of ECONOMIC and BUSINESS Jurnal Abdimas Musi Charitas Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Gici Jurnal Keuangan dan Bisnis Jurnal Lentera Pengabdian Journal of Business Management and Economic Development Jurnal Pelita Pengabdian El-Mujtama: Jurnal Pengabdian Masyarakat Alamtana Equity
Nurjanah, Rina
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Implikasi Kontrol Diri, Kecerdasan Spiritual dan Literasi Keuangan dalam Pengelolaan Keuangan Nurjanah, Rina; Asti, Eka Giovana; Rafikah, Ismi; Istiqomah, Anisah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2202

Abstract

Financial management is the process of planning, organising, supervising, and controlling the money or financial assets of a person or organisation. The goal is to manage finances wisely by maximising the use of financial resources to meet daily needs, achieve short-term and long-term financial goals, and manage financial risks. This includes budgeting, saving, investing, debt management, retirement planning, and other financial decisions. Good financial management is the key to achieving financial stability and achieving financial goals. Students carrying out financial management are influenced by several factors including internal factors such as self-control, and spiritual intelligence. Then external factors, namely knowledge or the level of financial literacy possessed by students. This study aims to analyse the effect of self-control, spiritual intelligence, and financial literacy on individual financial management. Good financial management is the key to success in achieving personal financial stability and long-term financial goals. The research population was Pelita Bangsa University students with a sample of Faculty of Economics and Business students. The results showed that self-control has no effect on one's financial management. Meanwhile, financial literacy and spiritual intelligence have a significant positive effect on financial management. The results prove that when someone has high financial literacy coupled with spiritual intelligence, the ability to manage finances will be better. However, self-control is not indicated to influence a person to carry out financial management. Simultaneously, it shows that self-control, spiritual intelligence and financial literacy together affect financial management. The results of the study have a strong relationship of 76
Sosialisasi dan Implementasi Digitalisasi Akuntansi CV CIQ Bintang Permata Tambun Utara Kabupaten Bekasi Permatasari, Maulina Dyah; Asiah, Neng; Nurjanah, Rina; Ali, Faisal; Ramba, Steven Jordan Alvaro
Abdimas Galuh Vol 6, No 1 (2024): Maret 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i1.13314

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran penting dalam mendukung pemerintah Indonesia dalam upaya mengurangi tingkat pengangguran. UMKM tidak hanya memberikan kontribusi pada peningkatan pendapatan daerah dan negara, tetapi juga terbukti menjadi faktor stabilisasi ekonomi, terutama dalam menghadapi tantangan seperti pandemi Covid-19. Meskipun demikian, perlu diperhatikan bahwa peningkatan kapabilitas UMKM dalam pengelolaan keuangan menjadi krusial agar mereka dapat mengontrol dan mengevaluasi kegiatan usaha mereka. Peningkatan kompetensi UMKM melalui Akuntansi Sederhana di CV CIQ Bintang Permata merupakan salah satu program PKM guna meningkatkan kompetensi pelaku UMKM dalam mengelola keuangan. Kegiatan pengabdian ini berupa kegiatan pendampingan dengan pemberian materi dan praktik akuntansi sederhana. Pemilik usaha hanya perlu melakukan input data atas transaksi keuangan selama periode yang diinginkan, kemudian aplikasi akan merangkumnya menjadi laporan keuangan yang dibutuhkan. Dengan mengimplementasikan aplikasi tersebut, pemilik diberi kemudahan dan kecepatan akses penggunaan sehingga laporan keuangan yang awalnya dirasa sulit menjadi mudah dan cepat. 
KONEKSI POLITIK DAN PENGHINDARAN PAJAK: SOLUSI ATAU ANCAMAN BAGI NILAI PERUSAHAAN Nurjanah, Rina; Yahya, Adibah; Hidayat, Taufik; Andriyani, Meli
EQUITY Vol 28 No 2 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i2.11049

Abstract

This study examines the interplay between political connections, financial distress, Tax Avoidance, and a company's firm value. The primary objective is to analyze how these factors influence firm value, particularly focusing on the effects of political connections on financial distress and Tax Avoidance. The research was conducted on 33 companies listed on the Jakarta Islamic Index (JII70) from 2022 to 2024, utilizing e-Views as the analytical tool. The findings reveal that political connections do not significantly impact firm value or Tax Avoidance; however, they do have a negative effect on financial distress. Conversely, financial distress negatively affects both firm value and Tax Avoidance, while Tax Avoidance does not influence firm value. These results suggest that a company's fundamental factors and internal conditions play a more critical role in determining its value than political connections. Consequently, the study highlights the importance for companies to prioritize robust financial performance and effective business strategies over reliance on transient political connections. Keywords: Financial Distress; Firm Value; Political Connection; Tax Avoidance.
KONEKSI POLITIK DAN PENGHINDARAN PAJAK: SOLUSI ATAU ANCAMAN BAGI NILAI PERUSAHAAN Nurjanah, Rina; Yahya, Adibah; Hidayat, Taufik; Andriyani, Meli
EQUITY Vol 28 No 2 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i2.11049

Abstract

This study examines the interplay between political connections, financial distress, Tax Avoidance, and a company's firm value. The primary objective is to analyze how these factors influence firm value, particularly focusing on the effects of political connections on financial distress and Tax Avoidance. The research was conducted on 33 companies listed on the Jakarta Islamic Index (JII70) from 2022 to 2024, utilizing e-Views as the analytical tool. The findings reveal that political connections do not significantly impact firm value or Tax Avoidance; however, they do have a negative effect on financial distress. Conversely, financial distress negatively affects both firm value and Tax Avoidance, while Tax Avoidance does not influence firm value. These results suggest that a company's fundamental factors and internal conditions play a more critical role in determining its value than political connections. Consequently, the study highlights the importance for companies to prioritize robust financial performance and effective business strategies over reliance on transient political connections. Keywords: Financial Distress; Firm Value; Political Connection; Tax Avoidance.
Transformasi Digital dalam Mendorong Ekonomi Berkelanjutan UMKM Melalui Aplikasi Buku Warung Nurjanah, Rina; Tikaromah, Oom; Fauziah, Ela; Afganis, Laela Nabila; Andriyani, Meli
Alamtana: Jurnal Pengabdian Masyarakat UNW Mataram Vol 6 No 3 (2025): Edisi Desember 2025
Publisher : LPPM UNIVERSITAS NAHDLATUL WATHAN MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jaltn.v6i3.2633

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy, but many struggle with financial recording due to operational busyness, time constraints, and a lack of understanding. Inaccurate and manual financial records often lead to less effective and efficient business decisions, hindering MSMEs' ability to maximize profits. Therefore, this community service activity aimed to help MSMEs in the Bekasi Regency area prepare systematic and accurate financial reports. The methodology consisted of three stages: planning (preparation and observation), implementation (training), and monitoring and evaluation. The core activity involved training and assistance in digital financial recording using the Buku Warung application, which serves as a financial, payment, and bookkeeping service for MSMEs. The results indicate that partners successfully adapted to digital transformation through the application, as evidenced by its use in daily transactions. The application helped overcome their primary bookkeeping issues, allowing partners to prepare financial reports more independently. The activity's key implication is the focus on Digital Transformation and Improving MSME Financial Competence to support business sustainability. It successfully transitioned MSMEs from error-prone manual records to a digital system, resulting in more systematic and accurate financial reporting.
Pengaruh Experiential Learning Activities, Pengembangan Sumber Daya Manusia dan Motivasi Terhadap Kinerja Karyawan Ernawati, Rini; Ayuningtyas, Eka Avianti; Yahya, Adibah; Nurjanah, Rina; Hidayat, Taufik
Peradaban Journal of Economic and Business Vol. 5 No. 1 (2026)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjeb.v5i1.585

Abstract

Employee performance is a pivotal factor in driving organizational effectiveness, necessitating strategic efforts to enhance capacity building and work motivation. This study aims to analyze the influence of experiential learning activities, human resource development (HRD), and motivation on employee performance at the Faculty of Economics and Business, Universitas Tarumanagara. Employing a quantitative approach, data were gathered through Likert-scale questionnaires and analyzed using multiple linear regression. The findings reveal that experiential learning, HRD, and motivation exert a positive and significant impact on employee performance. Theoretically, this study reinforces the role of experience-based learning and competency development as primary determinants of performance. Practically, these results provide a framework for organizations to strengthen participatory learning practices and motivational systems to optimize employee productivity. Kinerja karyawan merupakan faktor krusial dalam meningkatkan efektivitas organisasi, sehingga diperlukan upaya strategis untuk mendukung pengembangan kapasitas dan motivasi kerja. Penelitian ini bertujuan untuk menganalisis pengaruh aktivitas experiential learning, pengembangan sumber daya manusia (SDM), dan motivasi terhadap kinerja karyawan di Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Dengan menggunakan pendekatan kuantitatif, data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa aktivitas experiential learning, pengembangan SDM, dan motivasi berpengaruh positif dan signifikan terhadap kinerja karyawan, baik secara parsial maupun simultan. Secara teoretis, penelitian ini mengonfirmasi peran penting pembelajaran berbasis pengalaman dan pengembangan kompetensi sebagai determinan utama kinerja. Secara praktis, temuan ini memberikan dasar bagi organisasi untuk memperkuat praktik pembelajaran partisipatif dan sistem motivasi guna mengoptimalkan produktivitas karyawan.
Building the "Golden Generation": Understanding the Drivers of Investment Behavior in Gen Z and Millennial Women Apriani, Erna; Widiastuti; Hartati, Nani; Nurjanah, Rina; Latif, Abdul
Journal of Enterprise and Development (JED) Vol. 7 No. 1 (2025)
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.v7i1.12662

Abstract

Purpose: This study aims to analyze the influence of financial knowledge and personality traits on the investment behavior of Gen Z and Millennial women with education level serving as a mediating variable.Method: The research employs Structural Equation Modeling (SEM) using SmartPLS software. The study sample includes Gen Z and Millennial women in Bekasi Regency. A purposive sampling technique was used, combining online and direct questionnaire distribution methods as well as interviews. A total of 100 respondents were selected for the study.Result: The findings indicate that financial knowledge does not directly impact investment behavior or education level. However, personality traits significantly influence both investment behavior and education level. Additionally, education level significantly affects investment behavior. While education level does not mediate the relationship between financial knowledge and investment behavior, it does mediate the relationship between personality traits and investment behavior.Practical Implications for Economic Growth and Development: This research underscores the importance of financial knowledge for Gen Z and Millennial women, particularly as Gen Z is poised to become the "golden generation" by 2045. By fostering sound financial management practices through financial knowledge and personality traits, individuals can effectively convert income into long-term assets through various investment instruments. This, in turn, contributes to sustainable economic development and growth.
Co-Authors Abdul Latif Abdul Latif Adibah Yahya Afganis, Laela Nabila Ali, Faisal Amalia, Putri Nur Aoliyah Firasati Asti, Eka Giovana Audiana, Nia Daniyah, Alifa Putri Delima, Trianita DS, Yunita Ramadhani Ratnaningsih Eka Avianti Ayuningtyas el Muiz, Najmi Tsania Erna Apriani Ernawati, Rini Faleri, Nabila Stefany Fauziah, Ela Fitria Amalia, Fitria Gena Prasetya Noor Hartati, Nani Hasmawaty, Hasmawaty Heru Mulyanto Ilham, Muhammad Mardi Putra Istiqomah, Anisah Jordan, Steven Meli Andriyani Methania, Terisa MUHAMMAD KOSIM, MUHAMMAD Muji Gunarto Neng Asiah, Neng Ningamah, Hurriyatun Nisawati, Inna Nugroho, Arief Teguh Nurastuti, Preatmi Permatasari, Maulina Dyah Purnama, Mega lenita Purwanto Purwanto Putri, Citra Anisa Tika Putri, Nabila Khairunnisa Putri, Ratna Gayatri Rafikah, Ismi Ramadhan, Fauzan Gilang Ramba, Steven Jordan Alvaro Ramdani, Cecep Rukoyah, Siti Saputera, Denny Siska Wulandari, Siska Sunita Dasman Syauqi, Rafi Dhias Taufik Hidayat Tikaromah, Oom Widati, Sindik Widiastuti Wulandari, Anna Yahya, Adibah Yuliani, Reva