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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi Modernisasi Jurnal VOK@SINDO Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Aplikasi Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Riset Akuntansi Politala Jurnal Akademi Akuntansi (JAA) International Journal of Business Economics (IJBE) Jurnal Mandala Pengabdian Masyarakat International Conference on Industrial Revolution for Polytechnic Education Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Accounting and Finance Studies EKONOMIKA45 Jurnal Akuntansi AKUNESA Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JIMEKA
Dyah Febriantina Istiqomah
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mathematics Public Health Social Sciences Other

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Peningkatan Literasi dan Manajemen Keuangan Ibu Rumah Tangga Melalui Edukasi Berbasis Komunitas Dyah Febriantina Istiqomah; Yuniarti Hidayah Suyoso Putra; A'la Syauqi
Jurnal Mandala Pengabdian Masyarakat Vol. 7 No. 1 (2026): Jurnal Mandala Pengabdian Masyarakat
Publisher : Progran Studi Farmasi Universitas Mandala Waluya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35311/jmpm.v7i1.868

Abstract

Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi dan manajemen keuangan di kalangan ibu rumah tangga. Rendahnya pemahaman dan praktik pengelolaan keuangan menyebabkan lemahnya perencanaan keuangan keluarga dan hal tersebut dapat mempengaruhi kesejahteraan ekonomi keluarga. Kegiatan ini dilaksanakan dengan pendekatan Participatory Action Research (PAR) yang melibatkan peserta pengabdian secara aktif dalam seluruh tahapan, mulai dari perencanaan, tindakan, observasi, hingga refleksi. Kegiatan diikuti oleh 50 peserta, dengan 42 responden yang mengisi instrumen pretest dan posttest secara lengkap. Pelatihan dilaksanakan dengan menggunakan pendekatan edukasi berbasis komunitas, yang mengintegrasikan peran aktif kelompok Pemberdayaan dan Kesejahteraan Keluarga (PKK) sebagai wadah partisipatif dalam proses pembelajaran dan pendampingan masyarakat. Hasil kegiatan menunjukkan peningkatan signifikan pada aspek pengetahuan, sikap, dan perilaku keuangan peserta. Nilai rata-rata pengetahuan keuangan meningkat dari 3,17 menjadi 3,90, sedangkan nilai rata-rata sikap dan perilaku keuangan meningkat dari 29,90 menjadi 34,67 dengan tingkat signifikansi 0,000 (p < 0,05). Peningkatan tersebut menunjukkan efektivitas pelatihan dalam membentuk perilaku finansial yang lebih terencana dan bertanggung jawab. Produk pengabdian berupa Buku Saku Literasi Keuangan dan Template Pencatatan Anggaran Keuangan Bulanan disusun untuk mendorong keberlanjutan praktik keuangan keluarga secara mandiri. Program ini berkontribusi nyata dalam membangun budaya pengelolaan keuangan yang berkelanjutan serta memperkuat kemandirian ekonomi keluarga.
Audit Committee Characteristics and Earnings Management: The Moderating Role of Audit Quality Belinda Rachmadani; Dyah Febriantina Istiqomah
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 16, No 2 (2026): Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.16.2.2026.265-277

Abstract

One issue that still frequently arises in businesses is earnings management, which can lower the quality of financial statement data. This investigation analyzes how audit committee size, the presence of female members, and meeting frequency influence earnings management. It also examines how audit quality, as an external check, affects the influence of committee size, gender diversity, and meeting frequency on earnings management. A quantitative methodology was utilized. The study focused on companies listed on the Indonesian Stock Exchange (IDX) that operate in the non-cyclical consumer goods industry during 2022 to 2024. The study selected a purposive sample of 73 companies. The study used panel data regression in EViews 12. The findings indicate that audit committee size and gender composition do not significantly prevent earnings management, whereas more frequent audit committee meetings play a significant role in reducing it. High-quality external audits strengthen the effectiveness of larger audit committees in limiting earnings management, but weaken the positive effect of gender diversity and the negative effect of meeting frequency. Overall, reducing earnings management requires not only an effective audit committee but also proactive oversight and strong external audit quality.
Do Intellectual Capital and Corporate Reputation Matter to Firm Value Enhancement: The Mediating Role of Financial Performance Dyah Febriantina Istiqomah; Dyah Metha Nurfitriasih; Dela Dwi Candra
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.794

Abstract

This study examines the effect of intellectual capital and corporate reputation on firm value by mediating financial performance. Non-physical capital of the firm, such as intellectual capital and corporate reputation, that is considered good, becomes a positive signal for stakeholders so that it can affect the firm's high value through good financial performance. The research was conducted using a quantitative approach. The research analysis unit comprises food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The research sample of 23 companies was selected using the purposive sampling method, so the total research observations were 92 observations for four years. Data collection was carried out using documentation techniques, including data analysis using panel data regression analysis. The Sobel test was conducted to determine whether mediation occurred or not. The analytical tool used is Eviews 12 Enterprise software. The study's results provide evidence that intellectual capital and corporate reputation can indirectly affect firm value through the mediation of financial performance. The form of mediation that arises is full mediation.
Co-Authors A'la Syauqi Abd. Rouf Adinda Putri Nur Aini Agung Teguh Wibowo Almais Ahmad Djalaluddin Akbar Roihan Amelia Ika Pratiwi Ari Novalisa Ramadanti Ayub Wijayati Sapta Pradana Belinda Rachmadani Chella Masquita Febilia Dela Dwi Candra Dwi Candra, Dela Dyah Metha Nurfitriasih Dyah Metha Nurfitriasih Emylia Puspitasari Hesti Oktaviani Kholilah Kholilah Laurina Trisnaning Putri Mega Noerman Ningtyas Metha Nurfitriasih, Dyah Mochamad Imamudin Nabila Rif'atul Izzah Ndari, Priska Wulan Nihayatu Aslamatis Solekah Oktavia, Anis Oktaviani, Hesti Pramisti, Aprilia Arifatul Puspitasari, Emylia Putri, Nurul Alifah Shinta Rizki Firdina Sugiono Siti Noer Afifah Yuniarti Hidayah Suyoso Putra