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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian UNDIKMA GUYUB: Journal of Community Engagement Community Empowerment Jurnal Manajemen dan Profesional International Journal of Humanities Education and Social Sciences e_Jurnal Ilmiah Riset Akuntansi Prosiding Seminar Nasional Pengabdian Masyarakat Darma Diksani: Jurnal Pengabdian Ilmu Pendidikan, Sosial, dan Humaniora Asian Journal of Management, Entrepreneurship and Social Science Dinamis: Jurnal Pengabdian Kepada Masyarakat
Umi Nandiroh
Universitas Islam Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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ENHANCING MSME FINANCIAL REPORTING IN EAST JAVA: THE ROLE OF MENTORSHIP Nasyiah, Eny Zuhrotin; Nandiroh, Umi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 3 (2024): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i3.6515

Abstract

This study investigates how mentoring, financial inclusion, and financial literacy dynamics affect the calibre of financial reporting among East Javan MSMEs. Data was gathered quantitatively by surveying 210 MSME owners from various business levels and industrial sectors. Random sampling was used to guarantee the analysis's representativeness. The findings show a strong correlation between mentoring, financial inclusion, financial literacy, and the calibre of MSME financial reporting. Accuracy and timeliness of financial reporting were positively impacted by high financial literacy and inclusion and excellent mentoring. The findings highlight how crucial these elements are to improving the calibre of MSME financial reporting and providing insightful information to financial institutions and policymakers. As a result, improving MSME accountability, transparency, and overall financial management can be significantly assisted by specific measures, including financial literacy and mentorship programs. Stakeholders may help improve financial reporting procedures, which are critical to the long-term viability and expansion of MSME, by tackling these issues. This study addresses a foundation for developing more effective plans to improve MSME financial reporting in East Java and other areas.
Peningkatan Literasi Pembukuan dan Kepatuhan Pajak UMKM Kuliner Nandiroh, Umi; Susyanti, Jeni
GUYUB: Journal of Community Engagement Vol 6, No 4 (2025): Desember
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/guyub.v6i4.12417

Abstract

This community service program addresses a critical gap: low tax compliance among culinary micro and small enterprises (MSMEs) in Malang City, which restricts access to finance and weakens local revenue. We aimed to improve bookkeeping literacy and tax compliance through an integrated intervention—classroom instruction (tax fundamentals), hands-on simple bookkeeping, guided use of a tax application (Coretax), and mentoring—for 15 MSME owners. Effectiveness was assessed using pre–post knowledge tests, observation checklists of bookkeeping practices, and application usage logs as compliance indicators. Results show a marked increase in knowledge and self-efficacy (mean Likert score 2.7→4.2). Adoption of basic/digital bookkeeping improved: 85% of participants began daily transaction recording and separated business–personal finances. Most participants were able to compute and file taxes using the application, and post-training compliance reached 66.7% (10 of 15) based on verified filings within the evaluation period. The bookkeeping model promoted includes a daily cash book, separation of business and personal accounts, and simple records of inventory and production costs as the basis for tax calculation. These findings indicate that coupling financial literacy with accessible technology can shift administrative behavior and improve compliance. Replication should include follow-up mentoring and partnerships with local authorities to sustain results
Pengaruh Kinerja Keuangan dan GCG Terhadap Nilai Perusahaan dengan CSR Sebagai Variabel Moderasi Widiyani, Nur; Maslichah, Maslichah; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 15, No 01 (2026): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This study aims to examine the effect of financial performance and Good Corporate Governance (GCG) on firm value, with Corporate Social Responsibility (CSR) as a moderating variable. The research is motivated by inconsistent empirical findings regarding the determinants of firm value, particularly in the insurance sector, which is characterized by high risk, strict regulation, and strong dependence on public trust. Financial performance is proxied by the Debt to Equity Ratio (DER), GCG is measured using the ASEAN Corporate Governance Scorecard (ACGS), firm value is represented by Tobin’s Q, and CSR disclosure is assessed based on the Global Reporting Initiative (GRI) 2021 standards. This study employs secondary data obtained from annual and sustainability reports of 13 insurance companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 39 observations. The data are analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that financial performance has a positive and significant effect on firm value, while GCG does not significantly affect firm value. In addition, CSR does not have a direct effect on firm value. However, CSR is proven to strengthen the relationship between financial performance and firm value, but fails to moderate the relationship between GCG and firm value. These findings support Signalling Theory, suggesting that financial performance serves as the primary signal for investors and is reinforced by adequate CSR disclosure. Meanwhile, CSR activities tend to be perceived as long-term stakeholder-oriented practices rather than immediate value-enhancing signals, and GCG practices that emphasize formal compliance have not been regarded as value-relevant signals by the market. This study implies that insurance companies should optimize capital structure management and integrate CSR as a strategic tool to enhance sustainable firm value.Keywords: Firm value; financial performance; good corporate governance; corporate social responsibility; insurance companies
Pengaruh Literasi Digital dan Literasi Keuangan Terhadap Kinerja UMKM Dengan Penggunaan Sistem Informasi Akuntansi Sebagai Variabel Mediasi Amelia, Syafrila Putri Nur; Diana, Nur; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 15, No 01 (2026): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the effect of digital literacy and financial literacy on the performance of micro, small, and medium enterprises (MSMEs), with accounting information systems as a mediating variable. The study employs a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 100 MSME owners/managers domiciled in Blimbing District and Lowokwaru District, Malang City. The data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results indicate that improvements in MSME performance are influenced by the digital literacy and financial literacy of MSME actors. However, the use of accounting information systems as a mediating variable does not show a significant effect, due to the limited understanding among MSME actors regarding the role of accounting information systems in overcoming decision-making barriers. This lack of understanding hinders their ability to utilize accounting information systems to comprehend financial conditions, plan business strategies, control costs, and enhance accountability.Keywords: Digital literacy, financial literacy, accounting information system, msmes.
Co-Authors Abdillah, Muhammad Zacky Afifudin Afifudin Afrianti, Erlin Agus Hermawan Agusetiawati, Wulan Dwi Akbar Akbar Al Amin, Moch Hafidz Hamzah Amelia, Syafrila Putri Nur Andre Bayu Pratama Anik Malikah Anindita Palupi Anisa Maratus Solikha Ardila Kurnia Susanti Awaludin, Abdurahman Badria, Nuril Bastomi, Mohamad Chulukiyah, Husnul Dekayanti, Santi Diah Utami Putri Dwiyani Sudaryanti Fauziyah, Lailiyatul Ghina Abyan Azizah Haris Hariri, Hariri Heri Pratikto Hidayati, Irma Husnul Chulukiyah Ikhmawati, Elmia Inayah Inayah Irma Hidayati Irma Hidayati Jeni Susyanti Jumratih, Jumratih Kalita, Syifa Mutia Kamaliah, Roudhoh Salsabila Kasanah, Nengnis Uswatul Larasati, Lovieta Perdani Arryfah Lestari, Ida Ayu Ludi Wishnu Wardana M. Cholid Mawardi Magviroh, Oktavia Maimatul Maslichah, Maslichah Mita Putri Lestari Moh. Amin Moh. Amin Mufarrokhah, Saidatul Nasyiah, Eny Zuhrotin Nengnis Uswatul Kasanah Nia Audina Noor Shodiq Askandar Novia'atul Aullah Nur Diana Nur Diana Nuranisa, Nuranisa Nurul Indah Q. Muksin Nutkhofifah, Risma Aliatun Oktavia Maimatul Magviroh Palupi, Anindita Puji Handayati Putri, Diah Utami Putri, Rafelia Cahyono Putri, Ravayna Yulia Roudhoh Salsabila Kamaliah Sa’ati, Sa’ati Safira Koesherawati Safira, Faiza Meila Safitri Safitri Safitri Safitri Sari, Nadia Amelia Pratiya Sudarmiatin Syafitri, Elsa Dianita Syamsul Arifin Trirezeki, Rovita Vinna Anggraeni Vinna Anggraeni Widiyani, Nur Wiwik Handayani Yuniarti, Nurul Zuhrotun Nisa