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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Among Makarti Management Analysis Journal Fokus Ekonomi Owner : Riset dan Jurnal Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Balance Vocation Accounting Journal Prima Ekonomika : Jurnal Ekonomi dan Bisnis JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Pengabdian Mitra Masyarakat (JPMM) National Conference on Applied Business, Education & Technology (NCABET) Jurnal Pengabdian Masyarakat Nusantara The Academy Of Management and Business (TAMB) Worksheet : Jurnal Akuntansi Indonesia Auditing Research Journal Jurnal Kendali Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Natural: Jurnal Pelaksanaan Pengabdian Bergerak Bersama Masyarakat Jurnal Akuntan Publik

Astohar Astohar

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Author-ID : 235738

Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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PENGARUH NET INTEREST MARGIN (NIM) TERHADAP PERUBAHAN LABA PADA BPD DI INDONESIA DENGAN NON PERFORMING LOAN (NPL) SEBAGAI VARIABEL MODERATING Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Bank has a role in economic development as a mediation betweenthe parties requires that the excess funds to fund or otherwise. As bothparties are intermediaries profit into the banking purposes. Earningschanges of concern to determine future business prospects of the regionaldevelopment banks. This study aimed to analyze the influence of the NetInterest Margin (NIM) to changes in earnings with Non-PerformingLoan (NPL) as a moderating variable.The study was conducted atRegional Development Bank in Indonesia, Bank Indonesia registered inthe period 2006-2011 by taking a sample of 26 banks. Data collectionmethods used are literature and documentation. Analysis using datanormality test, deviation classical assumptions, test the moderatingregression analysis, and hypothesis testing using SPSS tool.The resultsshowed the Net Interest Margin (NIM)) proved to have a positive andsignificant effect on earnings changes. While non-performing loan (NPL)is not proved to be the variable that strengthens the influence of the NetInterest Margin (NIM)) to changes in earnings.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2008-2012 Kelerek, Kelerek; Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 2 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to examine variable-variable firm size, profitability,financial leverage, managerial ownership and devident payout ratio to findcompanies that perform income smoothing practices and that not doingincome smoothing practices listed in the Indonesia Stock Exchange (IDX) ofthe year 2008-2012. This study uses a quantitative approach, where the dataused for the study are the financial statements of the years 2008-2012. Thesamples are 265 companies for 5 years in companies listed on the IndonesiaStock Exchange and were selected using purposive sampling method.Subsequently the samples were classified into groups grader profit and notincome smoothing using Eckel. Analysis of the data obtained performed usinglogistic regression analysis. The test results of five independent variables usinglogistic regression showed that company size and financial leverage effect onincome smoothing practices while to profitability, managerial ownership , anddevident payout ratio has no effect on income smoothing practices

Peningkatan Literasi Keuangan bagi Ibu Rumah Tangga Anggota PKK Desa Mijen Kecamatan Kebonagung Kabupaten Demak Jawa Tengah Astohar Astohar; Dhian Andanarini Minar Savitri; Emi Wardati; Adhitya Yoga Prasetya; Sugiharti Sugiharti; Trisa Indri Yani
Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat. Vol. 4 No. 1 (2026): February: Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/natural.v4i1.2102

Financial literacy plays a vital role in enhancing family well-being, particularly in the management of household income and expenditures. As the primary managers of household finances, homemakers need to possess a sound understanding of prudent financial management. This educational program was designed to provide and enhance financial literacy for homemakers who are members of the PKK organization in Mijen Village, Kebonagung District, Demak Regency. The implementation methods included the delivery of financial literacy materials accompanied by relevant examples, interactive discussions and question-and-answer sessions, as well as the provision of financial strategy recommendations aimed at achieving household financial well-being. The results of the program indicate that the core materials can be categorized into financial literacy enhancement, effective financial management, and investment (saving). The majority of participants allocate approximately 70% to 80% of their income to routine expenditures, while the remaining portion is used for non-routine needs and investments or savings.

PERAN AMBIGUITAS DALAM MEMODERASI PENGARUH PENGALAMAN, KECERDASAN EMOSIONAL DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT PADA AUDITOR INTERNAL BPR DI PROVINSI JAWA TENGAH Grace Rusitha; Astohar Astohar
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8292

This research investigates the effects of auditor experience, emotional intelligence, and professional ethics on audit quality, while also testing ambiguity as a moderating factor among internal auditors of BPR institutions in Central Java Province. A quantitative design was employed using a simple random sampling technique. Primary data were gathered from 94 BPR internal auditors through structured questionnaires. The analysis was conducted using multiple linear regression together with moderation regression testing. The findings demonstrate that experience, emotional intelligence, and professional ethics each have a positive and statistically significant impact on audit quality. Furthermore, ambiguity plays a moderating role in the relationships between those three variables and audit quality. The results highlight that individual auditor attributes are critical drivers of audit quality, whereas unclear role conditions do not eliminate their influence within the internal audit setting of BPR’s. This study adds to the audit literature in the microfinance sector and offers practical insights for BPR management and regulators in designing policies to strengthen audit quality

Peran Inklusi Keuangan dalam Memediasi Pengaruh Financial Technology dan Literasi Keuangan terhadap Kinerja UMKM di Kota Semarang Astohar Astohar; Mirna Dyah Praptitorini; Maulana Ihsan Yusufi Suyatno; Jumlatul Aulia
Jurnal Akuntan Publik Vol. 2 No. 3 (2024): September: Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i3.2682

Micro, Small and Medium Enterprises (MSMEs) are the supporting sector of the country's economy and are able to survive in any conditions, including when the economic crisis hits. MSME business development is very necessary so that performance can always be improved and business continuity can be maintained. The results of a preliminary survey on MSMEs in Semarang City show that the average financial performance of MSMEs is still fluctuating (up and down). Based on phenomena and research gaps (developing) research by adding financial literacy variables. The object of this research was carried out on MSMEs in Semarang City with a final sample size of 144 using the cluster random sampling method (per sub-district). The analysis tool uses a regression equation test with a mediation test using the Sobel test. The research results show that the variables fintech, financial literacy, financial inclusion of MSMEs and MSME performance in Semarang City have sufficient values in the interval 2.33 to 3.65, with MSME performance with the highest average. The fintech and financial literacy variables have been proven to have a positive and significant effect on the financial inclusion of MSMEs in Semarang City. Fintech, financial literacy and financial inclusion of MSMEs have proven to influence the performance of MSMEs in Semarang City. MSME financial inclusion has been proven to mediate the influence of financial literacy on MSME performance in Semarang City, however, financial inclusion has not been proven to mediate the influence of fintech on MSME performance.

The Role of Green Accounting in Enhancing Sustainability Practices in MSMEs in Semarang, Indonesia: Financial Performance Analysis Using the PLS-SEM Approach Maulana Ihsan Yusufi Suyatno; Astohar Astohar; Mirna Dyah Praptitorini; Anisa Kusumawardani
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3193

This study investigates the effect of adopting green accounting on sustainability performance and financial performance of micro, small, and medium enterprises (MSMEs) in Semarang, Indonesia. Data from 90 MSMEs across three categories—micro, small, and medium— were examined using structural equation modeling with partial least squares (PLS-SEM). The results show that adopting green accounting significantly improves sustainability performance (? = 0.76), indicating that implementing green accounting practices leads to better environmental, social, and economic outcomes. Additionally, sustainability performance positively affects financial performance (? = 0.27), demonstrating that sustainable practices lead to better profitability through cost efficiency, customer loyalty, and market access. While green accounting adoption also directly impacts financial performance (? = 0.39), the majority of its effect is mediated through sustainability performance. The bootstrapped mediation analysis confirms that sustainability performance fully discusses the connection between financial performance and the implementation of green accounting (Indirect effect = 0.21, p = 0.020). Additionally, 35% of the effect on financial performance is explained by sustainability practices. The study highlights that adopters of green accounting show significantly improved performance, particularly in medium-sized enterprises, where the t-value for sustainability performance was 7.33. These results contribute to the literature by demonstrating that green accounting not only supports environmental sustainability but also enhances financial performance. The results of the study are especially pertinent to policymakers and MSME practitioners in Semarang, providing insights into the importance of green accounting in improving business outcomes.

Co-Authors Adhitya Yoga Prasetya Aditya Yoga Prasetya Andi Kartika Anisa Kusumawardani Chanwut Thongkamkaew Desy Arista Dewi Oktafiani Dewi Oktafiani DHIAN ANDANARINI MINAR SAVITRI Dhian Andanarini Minar Savitri Emi Wardati Grace Rusitha Harvioni, Ayu Nisaa Isna Azizah Jumlatul Aulia Kelerek Kelerek, Kelerek Mirna Dyah Praptitorini Mirna Dyah Praptitorini Mirna Dyah Praptitorini Muhamad Saufi Che Rusuli Mulyani Mulyani Nico Irawan Noor Salim Novianti, Frida Putri Nugroho, Prihasantyo Siswo Paskah A Sinaga Praptitorini, Mirna Dyah Prihansantyo Siswo Nugroho Rahmania Mustahidda Rahul Bhandari Ristianawati, Yuyun Sari Rahmadhani Septia Kurniati Sinta Ratna Pratiwi Siti Shobandiyah Sugiharti Sugiharti Sugiharti Sugiharti Supriyanti, Luluk Tri Sumiyanti Trisa Indri Yani

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