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All Journal YUME : Journal of Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Jurnal Serina Abdimas
Amin Wijoyo
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Audit Manajemen Sumber Daya Manusia Terhadap Kinerja Karyawan (Studi Kasus PT Visitelecom Indonesia) Ferry Adang; Amin Wijoyo
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.2894

Abstract

AbstrakPenelitian bertujuan untuk mengetahui dan menganalisis pengaruh audit manajemen terhadap kinerja karyawan pada PT Visitelecom Indonesia. Pendekatan yang digunakan merupakan pendekatan kuantitatif. Populasi penelitan ini adalah seluruh pegawai PT Visitelecom yang berjumlah 23 responden. Data yang digunakan adalah data primer dan data sekunder. Pengujian hipotesis menggunakan regresi sederhana dengan bantuan software statistical package for the social science (SPSS) Versi 20. Hasil penelitian ini menunjukkan bahwa Audit Manajemen Sumber Daya Manusia berpengaruh positif dan signifikan terhadap Kinerja Karyawan dengan nilai correlation 0,830 > r tabel 0,413 dan nilai signifikan 0,000 > 0,05. (2) Hasil perhitungan koefisien determinasi (R Square), Pengaruh Audit Manajemen Sumber Daya Manusia terhadap Kinerja Karyawan adalah 0,678, sehingga dapat dijelaskan bahwa variabel Audit Manajemen Sumber Daya Manusia memiliki pengaruh sebesar 67,8% terhadap variabel Kinerja Karyawan, sementara sisanya sebesar 32,2% dipengaruhi oleh variabel lain yang berada di luar penelitian. Kata Kunci: Audit Manajemen, Kinerja Karyawan. AbstractThe research aims to determine and analyze the effect of management audits on employee performance at PT Visitelecom Indonesia. The approach used is quantitative. The population of this research is all employees of PT Visitelecom, totaling 23 respondents. The data used are primary data and secondary data. Hypothesis testing uses simple regression with the help of a statistical package for the social science (SPSS) Version 20 software. The results of this study indicate that the Human Resource Management Audit has a positive and significant effect on Employee Performance with a correlation value of 0.830 > r table 0.413 and a substantial value of 0.000 > 0.05. (2) The results of the calculation of the coefficient of determination (R Square) of the Effect of Human Resource Management Audit on Employee Performance is 0.678, so it can be explained that the Human Resource Management Audit variable has an influence of 67.8% on Employee Performance variables, while the remaining is 32 .2% is influenced by other variables that are outside the research.. Keywords: Management Audit, Employee Performance.  
The Influence of Intellectual Capital on Financial Performance Amin Wijoyo; Steven Imanuel; Bryan Goodwin
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4302

Abstract

This research aims to obtain observational evidence of the efficiency of capital used, efficiency of human resources, and efficiency of structural capital on financial performance. The independent variables of this research are efficiency of capital used, efficiency of human resources, and efficiency of structural capital, while the independent variable is financial performance. Fabricating companies recorded on the Indonesia Stock Excxhange from 2021-2023 are the populace used in this research. There were 29 tests that met the criteria using the purposive testing method. The model used in this investigate is Microsoft Excel program, and is then handled using the E-views 10 program. The findings from this research are that capital used, human resource efficiency, and structural capital efficiency simultaneously have a significant effect on financial performance. To a large extent, financial performance is significantly influenced by human resource efficiency and structural capital efficiency factors. However, financial performance is not significantly influenced by capital efficiency.
Influence of Green Accounting and Environmental Performance on Financial Performance Through CSR Amin Wijoyo; Nastasya Cindy
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4303

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of green accounting and environmental performance on corporate social responsibility, on financial performance, and on financial performance through corporate social responsibility as a mediating variable. Primary data was used in the study in which the number of samples in this study was 33 companies engaged in the energy and chemical sectors and listed on the IDX during 2021-2023. This research variable consists of three types of variables, namely independent variables consisting of green accounting and environmental performance; the mediating variable is corporate social responsibility; and the dependent variable is financial performance. Partial test findings state that the dependent variable is not significantly influenced by green accounting with or without mediating variables, while with or without mediating variables it can be significantly influenced by environmental performance. Simultaneously, the independent variables have a significant effect on the dependent variable both with and without the mediating variable.
PENDALAMAN MATERI AKUNTANSI DASAR BAGI SISWA/I SMA RICCI I Amin Wijoyo; Esperansya Desmonda Woen; Nathaniel Edbert Lioe
Jurnal Serina Abdimas Vol 1 No 3 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i3.26182

Abstract

Edukasi kepada siswa/i di SMA Ricci 1 merupakan bagian dari Pengabdian kepada masyarakat yang berupa partisipasi dari dosen dan mahasiswa Universitas Tarumanagara dengan tujuan untuk memberikan dampak positif bagi lingkungan pendidikan di Indonesia. Program ini berkontribusi dalam hal memberikan pengetahuan tambahan mengenai pencatatan jurnal transaksi-transaksi pada suatu periode akuntansi. Penyampaian materi mengenai penjurnalan transaksi dilakukan secara daring melalui platform Zoom Meeting pada tanggal xx dan diikuti oleh xx siswa/i SMA Ricci 1. Manfaat dari kegiatan ini bagi siswa/i yaitu mendapatkan pengetahuan mengenai bagaimana menjurnalkan suatu transaksi sekaligus menambah pengetahuan tentang akuntansi pada umumnya. Kegiatan berupa pembahasan teori mengenai mengenai pencatatan jurnal dan akun-akun yang terlibat serta soal-soal latihan untuk memudahkan siswa/i dalam memahami materi yang diajarkan. Pendalaman materi ini diharapkan dapat mempersiapkan siswa/siswi SMA Ricci 1 dalam menghadapi tuntutan pendidikan yang lebih tinggi di perguruan tinggi maupun dunia kerja nantinya.
Literasi Keuangan dan Pencatatan Keuangan Pribadi Sederhana bagi Siswa/I SMA Amin Wijoyo; Steven Wiryajaya; Richard Edbert
Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat Vol. 3 No. 3 (2026): Juli: Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/harmoni.v3i3.3405

Abstract

Financial literacy is an essential competency that should be developed from an early age to enable students to manage their personal finances wisely amid the growing use of digital financial transactions. However, many high school students are still unfamiliar with budgeting and systematic personal financial recordkeeping. This Community Service Program (PKM) aimed to improve students' understanding of financial literacy and simple personal financial recordkeeping through basic accounting training. The activity was conducted face-to-face at SMA Katolik Ricci 1 Jakarta involving 15 students using interactive lectures, discussions, case studies, practical exercises on personal financial recording, and learning evaluations through Kahoot-based pre-tests and post-tests. The results demonstrated an improvement in students' understanding of the learning materials. Based on the post-test results, 3 students (20%) achieved 100% accuracy, 6 students (40%) scored 83%, 3 students (20%) obtained 67%, and 3 students (20%) achieved 50% correct answers. Overall, 80% of participants attained at least 67% accuracy, indicating that most students successfully understood the concepts of financial literacy, personal budgeting, and simple income and expenditure recording. In addition, students actively participated in discussions and evaluation sessions, creating a more engaging learning environment. Therefore, this training effectively enhanced students' financial literacy and basic accounting knowledge while fostering responsible financial management behavior, contributing to the achievement of the Sustainable Development Goals.
Edukasi Manajemen Keuangan Cerdas: Strategi Menabung dan Investasi Sehat bagi Calon Tenaga Kerja Industri untuk Menghindari Jeratan Pinjaman Online dan Judi Online Amin Wijoyo; Adrian Martinus Hartono; Ian Marcell Chandra
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 3 No. 3 (2026): Juli: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v3i3.3404

Abstract

This Community Service Program (Pengabdian kepada Masyarakat/PKM) aimed to improve the financial literacy of students at SMK Sint Joseph Jakarta through education on personal financial management, saving strategies, healthy investment practices, and the prevention of financial risks associated with illegal online lending and online gambling. The program was conducted through a 120-minute face-to-face session consisting of a pre-test, presentation of educational materials, an interactive quiz using the Kahoot platform, a post-test, and an evaluation questionnaire. The materials covered personal budgeting, income management, prioritizing financial needs, the importance of emergency funds, an introduction to legal investment instruments, and the identification of characteristics of illegal online lending and fraudulent investment schemes. The results indicated an improvement in participants' understanding, as demonstrated by approximately 75% of the students correctly answering the quiz questions. In addition to enhancing participants' knowledge of personal financial management, the program also increased their awareness of making responsible financial decisions as preparation for entering the workforce. Therefore, this PKM program is expected to serve as an effective educational initiative in strengthening the financial literacy of young people while fostering a generation of future workers who are financially responsible, productive, and better prepared to face financial challenges in the digital era.
Pelatihan Pelaporan Keuangan Sederhana bagi UMKM Pemula Amin Wijoyo; Stewart Sebastian; Brayden Brayden; Eric Bryan Lie
Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Vol. 4 No. 3 (2026): Juli : Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pandawa.v4i3.2910

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, most early-stage MSME owners still face significant limitations in managing their business finances. The main challenges include a lack of understanding regarding financial recordkeeping, the absence of separation between personal and business finances, and limited knowledge of financial reporting standards based on SAK EMKM. This community service activity aimed to improve the understanding and skills of early-stage MSME owners in preparing simple financial reports. The training was conducted in a face-to-face format at the Integrated Business Service Center (PLUT) – KUMKM of Belitung Regency on May 21, 2026, using a combination of material presentation, contextual practice problems, and group discussion sessions. The results indicated that approximately 80% of participants demonstrated a solid understanding of the material and showed improved ability to read, prepare, and analyze simple financial statements. Participants also exhibited high enthusiasm and expressed interest in exploring accounting topics further. This activity is expected to encourage MSME owners to develop disciplined financial recordkeeping habits, enabling them to manage their businesses more professionally and sustainably.
Pelatihan Penyusunan Jurnal Penyesuaian bagi Siswa/I SMP: Penguatan Pemahaman Siklus Akuntansi dan Penyusunan Laporan Keuangan Amin Wijoyo; Richard Edbert; Stewart Sebastian
Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat Vol. 4 No. 3 (2026): Juli: Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/inber.v4i3.1473

Abstract

Understanding adjusting entries is one of the fundamental competencies that students should acquire in learning the accounting cycle, as it plays an important role in the preparation of financial statements in accordance with accounting principles. However, at the junior high school level, as observed at Kristen Yusuf Junior High School Jakarta, many students still experience difficulties in understanding the concept of adjusting entries, identifying accounts that require adjustments, and recognizing their impact on financial statements. These challenges are caused by limited instructional time, insufficient opportunities for practical exercises, and teaching methods that remain focused on theoretical instruction. Therefore, the Faculty of Economics and Business at Tarumanagara University conducted a Community Service Program (PKM) aimed at providing students of Kristen Yusuf Junior High School Jakarta with a deeper understanding of adjusting entries. The program was carried out through interactive face-to-face learning sessions, accompanied by discussions of relevant case studies. This Community Service Program is expected to serve as an alternative approach to accounting education by promoting more interactive learning, enhancing students' understanding of adjusting entries, and strengthening their foundational knowledge of the accounting cycle and the preparation of financial statements.
Co-Authors Adrian Martinus Hartono Brayden Brayden Bryan Goodwin Eric Bryan Lie Esperansya Desmonda Woen Ferry Adang Ian Marcell Chandra Nastasya Cindy Nathaniel Edbert Lioe Richard Edbert Steven Imanuel Steven Wiryajaya Stewart Sebastian