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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Journal of Accounting, Management and Economics Research
Utie, Maulida Salmi
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Other

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Peningkatan Literasi Keuangan Sejak Dini Dengan Metode Storytelling di Sekolah Dasar Depok Utie, Maulida Salmi; Walidain, Birrul; Windiarti, Faris; Tamimi, Yusrina Alyani; Lisnawati, Rika; Safitri, Nurfala; Alyssa, Heidy Puspa
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 1 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i1.1143

Abstract

Financial Literacy is the knowledge, skills, and beliefs that influence attitudes and behaviors to improve the quality of decision-making and financial management to achieve the financial welfare of the community. Instilling financial literacy at school age will leave a mark on their memories. Financial literacy provided in schools has an impact on adulthood where the child has provisions in understanding financial literacy which will later become provisions to face financial problems. The purpose of the PKM (Community Service) Financial Literacy Program is to provide financial knowledge skills from an early age and shape the character of financially disciplined people when they grow up. This activity was carried out at SDIT At-Taufiq. Using the storytelling method. The results showed that students were very enthusiastic about learning about the meaning of saving, and we provided literacy such as financial discipline, budgeting, needs, and desires.ABSTRAKLiterasi Keuangan adalah pengetahuan, keterampilan, dan keyakinan yang memengaruhi sikap dan perilaku untuk meningkatkan kualitas pengambilan keputusan dan pengelolaan keuangan untuk mencapai kesejahteraan keuangan masyarakat. Penanaman literasi keuangan di usia sekolah akan membekas dalam ingatan individu. Literasi keuangan yang diberikan di sekolah berdampak pada usia dewasa dimana sang anak mempunyai bekal dalam memahami literasi keuangan yang nantinya akan menjadi bekal untuk menghadapi masalah keuangan. Tujuan dari Program PKM (Pengabdian Kepada Masyarakat) adalah membekali keterampilan pengetahuan keuangan sejak dini dan membentuk karakter masyarakat disiplin keuangan ketika dewasa nanti. Program ini dilakukan di SDIT At-Taufiq. Dengan menggunakan metode storytelling. Kegiatan  literasi ini menggunakan presentasi yang hasil kegiatan menunjukkan bahwa para siswa/i sangat antusias mereka mengetahui tentang arti menabung dan kami memberikan literasi seperti disiplin keuangan, penganggaran, kebutuhan, dan keinginan.
Mendeteksi Indikasi Manipulasi Laporan Keuangan Menggunakan Model Altman dan Beneish Utie, Maulida Salmi; Harahap, Siti Nurwahyuningsih
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2674

Abstract

The study focuses on the relationship between financial distress and indications of financial statement manipulation by PT AISA. Until 2017, PT AISA was in good financial condition as indicated by the published financial statements and the unqualified opinion obtained from the external auditor. However, in 2018, PT AISA experienced a default which resulted in the suspension of shares from the IDX and default status on the bond rating from PEFINDO. In this case, an investment was made by EY which showed indications of financial statement manipulation by PT AISA. The AISA case was made the subject of research using quantitative methods. The data used came from PT AISA's financial statements since the IPO in 2003 to 2017. The Z-score model (Altman, 1968) and M-score (Beneish, 1999) were used to analyze the financial statement data. The results of the analysis show that the use of both models simultaneously can identify the relationship between financial statement manipulation and financial performance.
Persepsi Sarjana Akuntansi Tentang Kompetensi Akuntan Profesional Rohmah, Fajriyani Nur; Challen, Auliffi Ermian; Utie, Maulida Salmi
Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 1 (2025): JULY 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v4i1.201

Abstract

Problems in employment are increasingly faced by every Bachelor graduate. Graduates who do not have competence will find it difficult to be absorbed into the workforce, therefore, to be able to compete in this era of globalization, competence in their fields is needed to prepare graduates to become a skilled and competitive workforce. An accountant is also required to be able to have competence in their field to perform accounting tasks properly so that they can maintain public trust. This study aims to analyze the accountant competencies possessed by graduates of the Accounting Study Program, Faculty of Economics and Business, YARSI University. The competency areas studied based on IAESB 2019 are intellectual skills, interpersonal and communication skills, personal skills, organizational skills. The method used in this research is qualitative with a descriptive type using a survey of respondents' perceptions. The results of this study indicate the order of the most needed is 1) personal skills, 2) interpersonal and communication skills, 3) intellectual skills, 4) organizational skills
Co-Authors Alyssa, Heidy Puspa Challen, Auliffi Ermian Harahap, Siti Nurwahyuningsih Lisnawati, Rika Rohmah, Fajriyani Nur Safitri, Nurfala Tamimi, Yusrina Alyani Walidain, Birrul Windiarti, Faris