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From paper to pixels: transforming financial practices in community qur’anic early childhood education Agustina, Yumniati; Nurcahyo, Widyat; Ningsih, Sri Setia
Lebah Vol. 18 No. 4 (2025): July: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/lebah.v18i4.359

Abstract

This community engagement initiative, conducted as a collaboration program of several lecturers from various universities, aimed to strengthen the financial management capacities of Taman Pendidikan Al-Qur’an (TPA) Sufaini, a grassroots religious education center in Ciputat, South Tangerang. The institution, which offers free Qur’anic instruction to underprivileged children, faced persistent challenges in maintaining accurate and transparent financial records due to the absence of standardized accounting practices and limited technological literacy among its administrators. In response, a structured training program was designed and implemented to provide foundational knowledge of accounting principles and to introduce mobile-based digital bookkeeping tools that could be directly integrated into the institution’s daily operations. The methodology of the program emphasized participatory learning, contextualized instruction, and hands-on practice using actual institutional data. Evaluation was conducted through qualitative methods such as observation and dialogue. Approximately 85% of participants demonstrated significant improvements in preparing standardized financial reports and greater awareness of transparency and accountability. The outcomes revealed both the potential and limitations of digital financial literacy interventions in low-resource educational settings. While the training effectively introduced essential skills, sustainability remains contingent on continued support, institutional commitment, and access to adequate technology. This initiative contributes to broader discourses on community-based capacity building and highlights the role of higher education institutions in facilitating inclusive development through practical, needs-driven knowledge transfer. The experience at TPA Sufaini serves as a model for replicable interventions in similar contexts, with implications for scaling and long-term policy integration within informal education systems.
Unpacking ESG disclosure and market performance: a stakeholder-based study of Indonesian Energy Firms Agustina, Yumniati; Setiadi, Iwan; Murwaningsari, Etty
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.384

Abstract

This scholarly work investigates the potential impact of Environmental, Social, and Governance (ESG) information dissemination on firm-level performance, within the theoretical scope of stakeholder orientation. ESG transparency is evaluated across three thematic pillars—ecological stewardship, societal engagement, and corporate oversight—based on parameters delineated by Nasdaq ESG Metrics (2019). Corporate performance is represented by a market-based indicator, namely Tobin’s Q. The empirical dataset comprises 17 energy-sector entities listed on the Indonesia Stock Exchange over the period 2019–2023, selected through purposive sampling methodology. Analytical procedures employ multiple linear regression techniques. The empirical results indicate that environmental transparency exerts a statistically significant and favorable influence on firm value. In contrast, disclosures related to social and governance aspects do not demonstrate a meaningful association with corporate performance. On the whole, the disclosure of ESG dimensions exhibits a significant and positive linkage with firm outcomes. Nevertheless, in spite of existing regulatory mandates, merely 25% of energy firms have issued sustainability reports, and the comprehensiveness of ESG-related disclosures remains suboptimal. The present invetigation highlights the strategic importance of environmental transparency in enhancing market valuation. Practically, the findings urge energy firms to enhance environmental disclosures to boost investor trust and firm valuation.
Pelatihan Pemanfaatan Teknologi Seluler dalam Pengelolaan Keuangan Usaha Mikro Kecil Menengah (UMKM) Agustina, Yumniati; Setiadi, Iwan; Nurcahyo, Widyat
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 2 (2022): Mei
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v6i2.5593

Abstract

 Tujuan dari pelaksanaan pengabdian masyarakat ini adalah untuk memberikan pelatihan penyusunan laporan keuangan berbasis teknologi mobile dengan menggunakan aplikasi Si Apik dan edukasi kepada peserta mengenai alternatif pengelolaan keuangan UMKM yang lebih mudah dengan memanfaatkan teknologi online. Metode pelaksanaan kegiatan berbentuk workshop yang dilaksanakan pada tanggal 13 Januari 2020, pukul 08.00 – 15.00 WIB, di Universitas Tama Jagakarsa. Jl. TB. Simatupang No. 152. Tanjung Barat. Jakarta Selatan, di Ruang 310. Metode pelaksanaan kegiatan terdiri dari 3 tahap, yaitu: Persiapan, Pelaksanaan, dan Evaluasi. Berdasarkan hasil evaluasi melalui kuesioner, pelatihan berhasil meningkatkan pengetahuan peserta tentang akuntansi secara umum.  aplikasi SI APIK mudah digunakan, bermanfaat, dan peserta ingin menggunakan aplikasi SI APIK dalam usaha mereka, Peserta lebih menyukai dan memilih SI APIK ketimbang CENT. Sebagai tindak lanjut kegiatan ini adalah membuka Forum Bantuan bagi pelaku UMKM untuk membantu mereka dalam penggunaan aplikasi yang telah dilatih, Menjajaki peluang kerjasama dengan kelompok UMKM lain untuk memperluas khalayak dan Memberkan usulan kepada LP3M untuk membuat lembaga Pusat inkubator Bisnis bagi pelaku UMKM. Â