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All Journal Transformasi: Jurnal Pengabdian Masyarakat EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MODUS-Jurnal Ekonomi dan Bisnis JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Bisnis dan Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Abdimas Mandiri Jurnal Ilmiah Edunomika (JIE) Jurnal Akademi Akuntansi (JAA) Tangible Journal Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Multidisiplin Madani (MUDIMA) Jurnal Atma Inovasia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) eProceedings of Management Innovative: Journal Of Social Science Research Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Akuntansi Journal of Innovation and Community Engagement
Wahdan Arum Inawati
Universitas Telkom
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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EDUKASI LITERASI KEUANGAN: STRATEGI PENGELOLAAN KEUANGAN RUMAH TANGGA & PENGENDALIAN PERILAKU KONSUMTIF KARYAWAN KLINIK UTAMA Saraswati, Rr. Sri; Octrina, Fajra; Inawati, Wahdan Arum
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 2 (2026): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v10i2.37408

Abstract

Abstrak: Literasi keuangan merupakan keterampilan penting bagi karyawan berpenghasilan tetap yang rentan terhadap perilaku konsumtif, sehingga pada tahun 2025 Tim Pengabdian Masyarakat Telkom University melaksanakan program edukasi literasi keuangan dasar di Klinik Utama Perisai Husada yang berfokus pada pembedaan kebutuhan dan keinginan, penyusunan anggaran sederhana, serta pembiasaan menabung. Sebagai tindak lanjut dalam periode akhir tahun 2025 hingga awal Januari 2026, program pengabdian masyarakat ini kembali dilaksanakan dengan tujuan memperkuat pemahaman dan praktik literasi keuangan dasar. Kegiatan difokuskan pada pendalaman strategi pengelolaan keuangan rumah tangga, pengendalian perilaku konsumtif, serta simulasi penyusunan anggaran bulanan sesuai kondisi nyata peserta. Melalui pendekatan interaktif berupa penyuluhan, diskusi kelompok, dan praktik langsung, kegiatan ini diharapkan mampu meningkatkan kesadaran dan keterampilan finansial karyawan Klinik Utama Perisai Husada. Dengan demikian, para peserta yaitu 26 karyawan Klinik Utama Perisai Husada dapat lebih bijak dalam mengelola pendapatan, menghindari jeratan utang, serta menyiapkan perencanaan keuangan jangka panjang yang lebih sehat. Evaluasi kegiatan dilakukan melalui kuis singkat, diskusi reflektif, dan kuesioner tertutup skala Likert lima poin, yang menunjukkan bahwa kegiatan pengabdian masyarakat berjalan efektif dengan dampak positif, ditandai oleh 97,69% peserta menyatakan setuju dan sangat setuju terhadap kesesuaian, kejelasan, dan relevansi materi serta kualitas pelayanan, yang mencerminkan peningkatan pemahaman dan kepuasan peserta secara signifikan dibandingkan kondisi awal.Abstract: Financial literacy is an important skill for fixed-income employees who are prone to consumptive behavior. Therefore, in 2025, the Telkom University Community Service Team implemented a basic financial literacy education program at the Perisai Husada Main Clinic, focusing on distinguishing between needs and wants, preparing a simple budget, and developing a habit of saving. As a follow-up in the period from late 2025 to early January 2026, this community service program was implemented again with the aim of strengthening the understanding and practice of basic financial literacy. The activities focused on deepening household financial management strategies, controlling consumptive behavior, and simulating monthly budget planning according to the actual conditions of the participants. Through an interactive approach consisting of counseling, group discussions, and hands-on practice, this activity was expected to increase the financial awareness and skills of Perisai Husada Main Clinic employees. Thus, the 26 participants, who were employees of Perisai Husada Main Clinic, could be wiser in managing their income, avoid debt traps, and prepare healthier long-term financial plans. The evaluation of activities was conducted through short quizzes, reflective discussions, and closed-ended five-point Likert scale questionnaires, which showed that community service activities were effective and had a positive impact, as indicated by 97.69% of participants agreeing and strongly agreeing with the suitability, clarity, and relevance of the material and quality of service, reflecting a significant increase in participants' understanding and satisfaction compared to the initial conditions.
Self-Identification of Homestay Management Problems and Canvas Business Model Majidah Majidah; Cahyaningsih Cahyaningsih; Rr Sri Saraswati; Wahdan Arum Inawati
Journal of Innovation and Community Engagement Vol. 2 No. 1 (2021)
Publisher : Faculty of Smart Technology and Engineering, Universitas Kristen Maranatha, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jice.v2i1.3549

Abstract

Laksana Village is in Ibun Sub-District, Bandung District. Geographically, Laksana Village is close to the Kamojang Tourism area, which is the leading tourism destination in Bandung District. The village has the potential for tourism development. To support the tourism development program, there are several homestays. However, it was found that many tourists spent the night outside the Laksana Village area. Another problem faced by homestay managers is the difficulty in determining homestay tariff. This Community Service (CS) activity aims to explore the problems faced by homestay managers through self-identification of problems using the Community Based Participatory Research method. The results of the self-identification became the basis for the CS Team to map the nine elements of the canvas business model. The cost structure becomes a priority scale to be handled in order to solve the tariff determination problem and is expected to increase the value proposition. This CS activity specifically resulted in self-identification of problems and a business canvas model for homestay management.
ANALISIS SIKLUS HIDUP PERUSAHAAN MODEL DICKINSON PADA PT ADHI KARYA PERIODE 2011–2024 Said, Hilda Salman; Inawati, Wahdan Arum; Dinata, Ruri Octari
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 2 (2025): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i2.3532

Abstract

Industri konstruksi dicirikan oleh intensitas modal yang tinggi dan celah yang signifikan antara laba akrual dengan arus kas nyata. Penelitian ini bertujuan untuk memetakan tahapan siklus hidup PT Adhi Karya (Persero) Tbk selama 14 tahun menggunakan model pola arus kas yang dikembangkan oleh Dickinson pada tahun 2011. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan metode studi kasus tunggal. Data terdiri dari laporan tahunan auditan tahun 2011 hingga 2024 yang dianalisis melalui tanda (+/-) arus kas operasi, investasi, dan pendanaan. Temuan menunjukkan bahwa PT Adhi Karya mengalami evolusi siklus hidup yang dinamis. Perusahaan dominan berada pada tahap Introduction dan Growth selama era akselerasi infrastruktur (2014–2017) karena kebutuhan investasi dan pendanaan yang besar. Secara mengejutkan, perusahaan mencapai tahap Mature selama pandemi COVID-19 (2020–2021), yang menunjukkan resiliensi finansial. Pada tahun 2024, perusahaan bertransisi ke tahap Shake-out, yang mengindikasikan pergeseran strategis menuju penyehatan neraca (deleveraging) dan optimalisasi aset. Penelitian ini menyimpulkan bahwa transisi siklus hidup PT Adhi Karya mencerminkan kemampuan adaptasi strategis perusahaan dalam mengelola likuiditas di tengah penugasan infrastruktur nasional yang kompleks. Temuan mengenai tahap shake-out pada akhir periode pengamatan berfungsi sebagai instrumen deteksi dini yang menegaskan urgensi restrukturisasi aset guna menjaga stabilitas keuangan dan keberlanjutan perusahaan di masa depan.  
CORPORATE GOVERNANCE AND SUSTAINABLE PERFORMANCE: LESSONS FROM INDONESIA’S HOSPITALITY INDUSTRY Chris Petra Agung; Wahdan Arum Inawati; Feby Astrid Kesaulya; Yeremias Budi Irawan; Rifky Wardhana Taniwangsa; Rutie Gerda Febriani; Lintang Maheswari Brata
Bina Ekonomi Vol. 30 No. 1 (2026): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/7zvydp07

Abstract

This study aims to analyze the effect of board member diversity and earnings quality on the future performance of hotel companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Board diversity is measured by nationality, gender, and expertise; earnings quality is measured by Performance-Adjusted Discretionary Accruals (ADA); and future performance is measured by Return on Assets in the following year. This is a quantitative study using partial least squares-structural equation modeling (PLS-SEM). The results show that board nationality diversity does not significantly affect future performance, indicating that the presence of foreign board members does not fully benefit future performance. Conversely, gender and expertise diversity have a positive and significant effect on future performance. These findings confirm that inclusive representation and professional competence can drive improved company future performance. Earnings quality has a negative effect on future performance. These findings emphasize that transparency and prudence in financial reporting need to be balanced with a more proactive business strategy to drive long-term growth.
Co-Authors Abdullah, Arkhan Fauzan Agung, Chris Petra Ajeng Luthfiyatul Farida Aminahtul Zahroh Angela Lionika Anggita, Meidila Annisa Nurbaiti Artanti, Nailah Artista, Gianina Aufa Oktafitria Aulia Fatiha Kurniadi Avison Xaquil Azhar Azizah, Adinda Noor Brigitta Eva Sinta Amartya Cahyaningsih Cahyaningsih Debby, Teresia Didit Widiatmoko Evalyna, Naomi Mega Fadiyah Hani Sabila Fahreza, Muhammad Fariz Faishal Mufied Al Anshary Fajra Octrina Fajrianti, Novy Fanji Farman Fasya, Angghy Aghniya Fauziah, Farrah Feby Astrid Kesaulya Ganendra, Nadhif Akmal Grace Clara Gabriella Hakimsyah, Maryo Maulana Hanif Azhar Hery Widijanto Hilda Hilda Salman Said Ilhami, Rafli Rizki Isyiana , Arrum Amelia Isynuwardana, Deannes JAZADI, FURQAN RAMADHAN Kurnia Kurnia Kurnia KURNIA KURNIA KURNIA KURNIA, KURNIA Lintang Maheswari Brata Majidah Majidah Marwah, Assyifa Masna Abdul Baqi Mirsa Adela Kurnia Dewi Mohammad Muslih Mubarokah, Ladystia Fadwah Muhammad Muslih Muslih, Muhamad Nabila, Dien Aulia Nathasya Prissillya Aggatha Nursadrina, Athirah Nusuki, Ina Pelawi, Gracetia Diasri Rahmatika, Annisa Nurdini Rahmawati Rahmawati Rahmawati, Oni Ramdani, Achmad Tamam Hilal Rifky Wardhana Taniwangsa Rinaldy, Rifqi Adam Rr Sri Saraswati Ruri Octari Dinata Rutie Gerda Febriani S. Ja’far Husnaini Said, Hilda Salman Sekardiva, Hafidza Aphrodaity Azra Siti Aisyah Lubis, Siti Aisyah Sitorus , Clara Oktavia Sitorus, Clara Oktavia Sitti Farikha Tenri Pada Sri Rahayu Susanta, Christina Pungky Tasya Kemala Puteri Tri Widarmanti Yeremias Budi Irawan Yusuf, Nisa Adhwani Zahara, Keysha Zulkarnaen, Yoga Fauzi