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All Journal Equilibrium Jurnal Akuntansi dan Pajak Indonesian Journal of Strategic Management Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Sketsa Bisnis JIKA: Jurnal Ilmu Keuangan dan Perbankan Indonesian Journal Of Business And Economics PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Community Engagement and Emergence Journal (CEEJ) Global Financial Accounting Journal Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat jurnal syntax admiration Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Locus Penelitian dan Pengabdian Jurnal Manajemen dan Kewirausahaan Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Journal of Entrepreneurship and Community Innovations Inaba of Community Services Journal Jurnal Riset Pendidikan Multidisiplin dan Pengabdian Kepada Masyarakat Journal Socio Humanities Review
Herma Wiharno
Universitas Kuningan
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Fintech P2P Lending dan Pengaruhnya Terhadap Pertumbuhan Ekonomi Indonesia Yasir Maulana; Herma Wiharno
Indonesian Journal of Strategic Management Vol 5, No 1 (2022): Indonesian Journal of Strategic Management
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijsm.v5i1.5741

Abstract

Previous research has shown that fintech contributes to GDP and reduces numbers and poverty. However, this does not cover the fact that P2P lending still has the potential to develop and have a positive impact on Indonesia's economic growth. This study examines the effect of P2P lending fintech on Indonesia's economic growth, using secondary data on Indonesia's economic growth from Bank Indonesia and P2P lending fintech data from the Financial Services Authority (OJK). Simple regression statistical analysis, t-test, and coefficient of determination show that peer to peer (P2P) lending has a positive and significant impact on Indonesia's economic growth. A total of 74.60 percent of the P2P lending variables explain the variables of Indonesia's economic growth. These results indicate that the growth of P2P lending is driving Indonesia's economic growth. This positive influence can be explained based on the relationship between P2P credit and other variables that affect the economy such as labor absorption variables through MSMEs, poverty rates, Gini ratio, GDP, growth of other economic sectors, household consumption levels, and inflation rates. This relationship is explained descriptively based on the results of previous studies. 
PENGARUH DEMOGRAFI DAN LITERASI KEUANGAN TERHADAP PRAKTIK MANAJEMEN KEUANGAN PERSONAL (Studi Kasus Pada Guru Pegawai Negeri Sipil di Kabupaten Kuningan ) Ita Novita; Herma Wiharno
Indonesian Journal of Strategic Management Vol 5, No 2 (2022): Indonesian Journal of Strategic Management
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijsm.v5i2.6044

Abstract

The objective of this study were to examine the influence of demography and financial literacy on personal financial management practice. Demographics in this study were devided into dimensions of gender, education level, age, number of dependents and salary class. While financial literacy was devided into financial Knowledge dimension, financial behavior and financial attitude. The amount of samples used were 375 teachers with Cluster Proportional Random Sampling. Logistic Regression with SPSS 19 and Minitab 16 used as technique of analysis. The analysis showed that gender, education level, age, number of dependents, salary class, financial knowledge, financial behavior, and financial attitudes together had a significant effect on personal financial management practices. Mean while, partially only the variables of age, number of dependents, salary class, financial knowledge (financial knowledge), and financial behavior have a significant effect on personal financial management practices. Meanwhile, the variables of gender, education level, and financial attitude partially have no significant effect on the personal financial management practice of PNS teachers in Kuningan Regency. The magnitude of the contribution or the influence of the variables of gender, education level, age, and salary group, financial knowledge, financial behavior, and financial attitude personal financial management practice is 42.1%, the rest the remaining 57.9% is the contribution of the variables outside the model. Keywords : gender, education level, age, numbers of dependent, salary class, financial knowledge, financial behaviour, financial attitude, personal financial management practice.
Determinants of Accounting Conservatism Herma Wiharno; Amir Hamzah; Reza Hibar Pangestu
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7252

Abstract

Purpose - The purpose of this research is to investigate and analyse the effects of investment opportunity set, company size, and financial distress on accounting conservatism in mining sector companies. Research Method - The research used both descriptive and verificative methods. The population of the study consisted of 34 mining sector companies that were listed on the Indonesia Stock Exchange from 2017-2019. The sample for the study included the annual reports of 39 mining sector companies listed on the Indonesia Stock Exchange during the same period. The data analysis technique used in the study was panel data regression. Findings - This research shows that Investment opportunity set has a positive and significant effect on accounting conservatism. Company size has a positive and significant effect on accounting conservatism. Financial distress has a negative and significant effect on accounting conservatism. Implication - The implication of this research is that management of mining sector companies can increase the level of accounting conservatism by considering factors such as investment opportunity set, company size, and financial distress. Additionally, the findings of this research can provide valuable information for investors, analysts, and regulators in making investment decisions in mining sector companies.
PELATIHAN LITERASI KEUANGAN PADA ERA COVID-19 DALAM MENINGKATKAN KESEJAHTERAAN KELUARGA Amir Hamzah; Herma Wiharno; Teti Rahmawati; Odang Supriatna
Journal of Entrepreneurship and Community Innovations Vol 1 No 1 (2022): AGUSTUS 2022
Publisher : Faculty of Economics and Business YARSI University, Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v1i1.21

Abstract

Community service was carried out on PKK Mother Nurul Huda Awirarangan Village, Subdistrict and Kuningan Regency, West Java. This activity aims to provide knowledge and understanding of financial literacy in the covid-19 era to housewives who are members of the PKK Nurul Huda organization. The training materials provided are about planning, recording about family income and expenditure and simple reporting in the form of bookkeeping, the existence of dissuction and Q&A activities between speakers and participants to make socialization and training conditions run well and actively. This activity was carried out in two places, namely the Multipurpose Building and the Village Meeting Room with a total of about 15 participants and still tried to follow health protocols during the covid-19 pandemic. The results of socialization and training activities participants are able to know and be skilled about family financial management and are expected to be able to be applied in their daily lives. Keywords: Financial Literacy, Financial Management, Family Finance, PKK Nurul Huda
STOCK PORTFOLIO OPTIMIZATION IN BULLISH AND BEARISH CONDITIONS USING THE BLACK-LITTERMAN MODEL Herma Wiharno; Arief Surya Lesmana; Yasir Maulana; Munir Nur Komarudin
Jurnal Manajemen dan Kewirausahaan Vol. 25 No. 2 (2023): SEPTEMBER 2023
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jmk.25.2.92-104

Abstract

Bullish and bearish phenomena characterize the development of the capital market. Therefore, this study aimed to identify and analyze bullish and bearish conditions in the Indonesian capital market to formulate an optimal portfolio. The sample consisted of 20 selected companies based on their substantial market capitali- zation. The results showed that from January 2011 to December 2020, the capital market experienced 77 bullish and 43 bearish months. The transition probability from bullish to bearish and bearish to bullish state was 15.67% and 56.14%. Furthermore, employing the Markov-switching model for determining market conditions and using the Black-Litterman model for portfolio construction proved advantageous for investors' financial forecasting techniques and their potential to generate valuable insights to create a well-informed portfolio.
Analysis of Determinants Influencing Transfer Pricing Herma Wiharno; Lia Dwi Martika; Amir Hamzah; Tia Septiani

Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jsb.v10i2.4178

Abstract

English VersionThis research aims to analyze the influence of taxes, bonus mechanisms, tunneling incentives, and firm size on the decision to engage in transfer pricing by mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The method used in this research is descriptive and verificative with quantitative data. The population of this research is mining companies listed on the IDX from 2018 to 2020, consisting of 47 companies with a sample size of 35 companies. The data collection technique used in this research is nonpartisan observation using logistic regression analysis. Taxes, bonus mechanisms, tunneling incentives, and firm size have a significant simultaneous effect on the decision to engage in transfer pricing. Taxes have a significant positive effect on the decision to engage in transfer pricing. Bonus mechanisms have a significant positive effect on the decision to engage in transfer pricing. Tunneling incentives have a significant positive effect on the decision to engage in transfer pricing. Firm size has a significant positive effect on the decision to engage in transfer pricing. Versi IndonesiaPenelitian ini bertujuan mnguji peran pajak, mekanisme bonus, insentif tunneling, dan ukuran perusahaan terhadap pilihan melakukan transfer pricing pada perusahaan pertambangan di Bursa Efek Indonesia (BEI) 2018-2020. Penelitian ini tergolong penelitian deskriptif dan metodologi verifikasi dengan data kuantitatif. Adapun populasi penelitian berjumlah 47 sedangkan sampel ppenelitian berjumlah 35 perusahaan. Metode pengumpulan data yang digunakan adalah observasi non-partisan melalui analisis regresi logistik. Pajak, mekanisme bonus, insentif tunneling, dan ukuran perusahaan berpengaruh secara simultan pada transfer pricing. Selanjutnya hasil pengaruh parsial antaralain; Pajak, Mekanisme bonus dan ukuran perusahaan mempunyai pengaruh positif yang signifikan terhadap keputusan melakukan transfer pricing. Insentif tunneling mempunyai dampak positif yang signifikan pada transfer pricing
Pengaruh Beban Kerja, Stres Kerja, dan Work-Life Balance terhadap Kepuasan Kerja serta Dampaknya pada Organizational Citizenship Behavior Regina Yusticia Firdaus; Herma Wiharno; Lili Karmela Fitriani
Jurnal Syntax Admiration Vol. 5 No. 4 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i4.1117

Abstract

In achieving success for a company/organization, human resources are one of the most important assets. Employees are not only required to be able to carry out work according to their duties, but employees are also required to have abilities outside of their duties which is called Organizational Citizenship Behavior. This research aims to analyze the influence of workload, work stress, and work-life balance on job satisfaction and its impact on organizational citizenship behavior (Study at PT. Global Jet Express, East Cirebon Region). The type of research used in this research is quantitative research with descriptive and verification methods, and the total sample was 288 employees of PT Global Jet Express in the East Cirebon Region with using non-probability sampling techniques. The analysis tool used is Structural Equation Modeling (SEM) with the help of the SmartPLS 4.0 program. The results of the research show that workload and work stress have no effect on job satisfaction or Organizational citizenship behavior, work-life balance and job satisfaction have a positive effect on job satisfaction and Organizational citizenship behavior, job satisfaction is not able to mediate between workload and Organizational citizenship behavior, job satisfaction unable to mediate between work stress Organizational citizenship behavior, and job satisfaction able to mediate between work-life balance and Organizational citizenship behavior.
Pelatihan Pengelolaan Keuangan Untuk Mendukung Pengembangan Usaha di Desa Kasturi Kabupaten Kuningan Nurfatimah, Siti Nuke; Wiharno, Herma; Syarifudin, Syahrul
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.13842

Abstract

Pelaku UMKM di Desa Kasturi Kabupaten Kuningan masih memiliki keterbatasan pengetahuan dan praktik dalam pengelolaan keuangan usaha baik dari minimnya literasi dan pencatatan serta pembukuan usaha yang seadanya. Bahkan beberapa diantaranya masih menggabungkan keuangan usaha dan keuangan pribadi. Hal tersebut tentunya akan berdampak buruk untuk keberlanjutan UMKM tersebut. Oleh karena itu, pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi dan kemampuan para pelaku UMKM dalam membuat suatu pencatatan dan pembukuan keuangan usaha yang baik, serta melakukan pengelolaan keuangan yang terpisah dari dompet pribadi sehingga mampu meningkatkan pengendalian arus keuangan usaha untuk dapat mengembangkan usahanya. Pendekatan yang digunakan untuk mengatasi permasalahan tersebut melalui pemberian literasi, pelatihan pencatatan keuangan, dan pelatihan pembukuan usaha yang dilaksanakan dalam 3 hari. Hasil yang diperoleh dari kegiatan ini adalah seluruh peserta mampu memahami pentingnya pengelolaan keuangan usaha dan mampu membuat pencatatan harian dan pembukuan usaha yang baik sehingga mampu meningkatkan keterampilannya dalam mengelola keuangan usaha dan mengendalikan keuangan usaha. Selain itu, proses pengelolaan keuangan yang telah diberikan tersebut diharapkan dapat diimplementasikan untuk menunjang keberlangsungan dan pengembangan UMKM tersebut.
PENGUATAN EKONOMI DESA CIPAJANG MELALUI IMPLEMENTASI PRAKTIK AKUNTANSI BERKELANJUTAN Hamzah, Amir; Wiharno, Herma; Suhendar, Dadang; Purnama, Dendi
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 4 No. 3 (2024): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v4i3.236

Abstract

Community service is an important effort to improve the quality of life and the economy of the community, especially in rural areas. This activity was conducted in Cipajang Village, Banjarharjo District, Brebes Regency, Central Java, with the aim of enhancing the understanding of micro, small, and medium enterprises (MSMEs) participants about basic accounting and financial management. The partners in this community service initiative consisted of 30 local MSME participants who actively engaged in the training. The implementation method included delivering theoretical material on basic accounting principles, practical sessions on transaction recording, and evaluations through pre-tests and post-tests to measure participants' knowledge improvement. The results indicated that the training successfully increased participants' knowledge, with average post-test scores significantly higher than those of the pre-tests. Additionally, feedback from participants showed a high level of satisfaction and a strong desire to attend follow-up training sessions. Despite some challenges, such as time constraints, this activity is expected to positively impact the economic empowerment of the village community. Through this program, it is hoped that MSME participants in Cipajang Village can become more self-sufficient and enhance their competitiveness in the local market. Keywords: Community service; accounting; MSME participants; Cipajang Village; financial.
PENGARUH GAYA HIDUP HEDONISME, PENGALAMAN KEUANGAN, DAN PENGETAHUAN KEUANGAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN Komarudin, Munir Nur; Wiharno, Herma; Masruroh, Rina
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16468

Abstract

The aim of this research is to analyze whether there is an influence of Hedonistic Lifestyle, Financial Experience, and Financial Knowledge on Financial Management Behavior. The research method used was quantitative with the population in this study being PKK women in Kuningan Regency, totaling 1,183 people. The sampling method used was proportional simple random sampling, the data collection technique used in this research was through distributing questionnaires and measuring using an interval scale. The research results show that the hedonistic lifestyle has a positive and significant influence on financial management behavior, financial experience has a positive and significant influence on financial management behavior, financial knowledge has a positive and significant influence on financial management behavior and simultaneously all three influence financial management behavior.
Co-Authors Abd. Rasyid Syamsuri Alin Alinda Amanah, Anisa Dwi Amir Hamzah Amir Hamzah Anggraeni, Dina Mariana Arief Surya Lesmana Ayus ahmad Yusuf Chintia Fitriani Dadan Nugraha Dadang Suhendar Dede Djuniardi Dede Sri Rahayu Dwi Martika, Lia Endriana Widhaningayu Enung Nurhayati Enung Nurhayati, Enung Erlan Darmawan Fahmi Yusuf Faudilah, Lela Guntira, Yeyen Hadi, Didi Hidayatulloh, Syahrul ISMAIL, AGUS YADI Ita Novita Kiswara Rahmantya , Yanneri Elfa Komarudin, Munir Nur Lia Dwi Martika Lili Karmela Fitriani Mafaz, Mihra Fauzia Marhamah, Fitri Menara, Sekar Amalia Munir Nur Komarudin Nugraha, Mr. Nurfatimah, Siti Nuke Nurhandika, Arief Nurmalasari , Erni Odang Supriatna Oktaviatin, Nur Laeli Patonah, Dedeh Siti Purnama, Dendi Rahma, Anneu Cania Rahmantya, Yanneri Elfa Kiswara Regina Yusticia Firdaus Reza Hibar Pangestu Septiani, Tia Sri Rahayu Suhendar, Dadang Supartono, Toto Supriatna, Odang Syarifudin, Syahrul Teti Rahmawati Tia Septiani Tina Hartati Saputri Wahyu Aditya Wildayani, Wila Yasir Maulana Yeyen Suryani