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All Journal Religious: Jurnal Studi Agama-Agama dan Lintas Budaya Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Scientific Journal of Reflection : Economic, Accounting, Management and Business BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Journal Social Science And Technology For Community Service AJAD : Jurnal Pengabdian kepada Masyarakat Bestuurskunde: Journal of Governmental Studies
Darmawan, I Made Dwi Hita
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Edukasi Investasi Keuangan Pasar Modal Pada Siswa: Menuju Financial Freedom dan Mitigasi dari Investasi Bodong Darmawan, I Made Dwi Hita; Putra, Ida Bagus Ardhi
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 1 (2026): February
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i1.37825

Abstract

Rendahnya literasi keuangan dan literasi investasi pada pelajar meningkatkan kerentanan terhadap keputusan finansial yang kurang tepat, termasuk paparan investasi ilegal dan perilaku spekulatif di ruang digital. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman siswa mengenai investasi pasar modal yang aman, prinsip risiko–imbal hasil, serta kewaspadaan terhadap penipuan investasi melalui edukasi dan praktik aplikatif. Mitra kegiatan adalah SMK Bali Dewata, dengan peserta sebanyak 40 siswa jurusan Akuntansi. Metode pelaksanaan menggunakan pendekatan partisipatif dan aplikatif melalui penyampaian materi interaktif, studi kasus promosi investasi berisiko, simulasi investasi digital, serta diskusi dan pendampingan. Hasil evaluasi menunjukkan peningkatan pemahaman yang substansial, ditunjukkan oleh kenaikan skor rata-rata dari 35% pada pre-test menjadi 90% pada post-test. Secara kualitatif, peserta menunjukkan keterlibatan aktif selama sesi, mampu mengidentifikasi ciri promosi investasi tidak wajar, serta menegaskan pentingnya verifikasi legalitas dan pengelolaan risiko sebelum berinvestasi. Survei kepuasan juga memperlihatkan respons positif, dengan mayoritas peserta menyatakan sangat puas terhadap penyampaian materi dan seluruh peserta merekomendasikan pelatihan lanjutan. Temuan ini menunjukkan bahwa pelatihan literasi investasi berbasis praktik dan simulasi efektif untuk memperkuat pemahaman dan nalar kritis pelajar terhadap keputusan investasi, serta berpotensi direplikasi pada sekolah menengah lain untuk mendukung pembentukan perilaku finansial yang aman dan berorientasi jangka panjang.
MEMBEDAH PRINSIP PELAPORAN KONSERVATISME AKUNTANSI: PRO KONTRA, KEGUNAAN DAN PERTIMBANGAN UNTUK PEMANGKU KEPENTINGAN Darmawan, I Made Dwi Hita
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i2.1531

Abstract

The pros and cons of corporate reporting with the principle of accounting conservatism are increasingly becoming a hot topic of discourse from time to time. The purpose of this research is as a clear guideliness for users of financial statements such as investors, financial analysts to stakeholders because often companies use this method by setting the company's profit scenario to be low in the initial period so that there will be hidden reserves. Descriptive qualitative method through literature study is used to explore and analyze empirical studies related to accounting conservatism fully and deeply. The results found that so far there have been pros and cons of the principle of accounting conservatism which has a strong argumentative level on each side. Supporters of this principle emphasize the usefulness of parsing conflicts of interest from managers who will tend to increase profits to attract investors, while the con side considers that this principle creates unrecorded reserves, allowing management to more freely report future profit figures which will cause conflicts of interest. This study also found that earnings management and accounting conservatism are closely related. Basically, earnings management is present to manipulate the available alternatives and take the best decision to be able to achieve the projected profit level. As a result, management can play a low profit now, then a larger profit in the future period, so that management receives a bonus.
Co-Authors Albertus Henri Listyanto Nugroho Artana, I Made Dewi, Desak Putu Nitya Janisya, I Gusti Ayu Nita Putra, I Gede Juliana Eka Putra, Ida Bagus Ardhi Ratmayanti, Nyoman Gita Saraswati Suhendra, I Putu Candra Wiratama, Awang Bagas