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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 Indonesian Journal Of Business And Economics PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jemasi Jurnal Ekonomi Manajemen dan Akuntansi 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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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.
STRUKTUR KEPEMILIKAN, KEBIJAKAN HUTANG DAN PERTUMBUHAN ASET TERHADAP KEBIJAKAN DIVIDEN Oktaviatin, Nur Laeli; Wiharno, Herma; Purnama, Dendi
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i2.10895

Abstract

This study aims to analyze the effect of managerial ownership, institutional ownership, public ownership, debt policy, and asset growth on dividend policy. Using descriptive and verification methods, this research focuses on food and beverages sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. From an initial population of 30 companies, 22 companies were selected as samples through purposive sampling method. The results of the analysis show that managerial ownership, institutional ownership, public ownership, debt policy, and asset growth have a positive and significant effect on dividend policy. These findings reinforce agency and signaling theories, showing how ownership factors and financial policies play a role in influencing corporate dividend decisions
Determining Factors In Adoption of Accounting Application Nurfatimah, Siti Nuke; Rahmawati, Teti; Wiharno, Herma; Yusuf, Fahmi; Darmawan, Erlan
Indonesian Journal Of Business And Economics Vol. 7 No. 2 (2024)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijbe.v7i2.11186

Abstract

The study aims to test the determinant MSME players in the adoption of an accounting application in MSMEs. The low intention of MSME players in using the Business Financial Record Application is not in line with the increase in the number of MSMEs every year. This study using Unified Theory of Acceptence and Use of Technology (UTAUT) Model Venkatesh, Morris, Davis, and Davis (2003) with the CIA Security Information Concept (Qadir & Quadri, 2016) to test the intention and use of accounting applications by MSME players. This study uses a combination of the two constructs as previously used in the study Salam and Ali (2020). The sample is 100 respondents, data processing was carried out by testing the validity and reliability and followed by model tests using PLS analysis from the SEM model. The results of the study showed that Performance Expectancy, Perceived Availability, Perceived Confidentialy have an effect on Intention to Use. Meanwhile, the facilitating condition does not affect actual use and Perceived Availability and Perceived Confidentiality also do not affect the intention to use. This study proves that the intention in using accounting recording applications in MSMEs is highly dependent on the environment, both from the community, relatives and even the government. When they start using and get convenience according to their expectations, they tend to continue using the application. The implication of this study is that the phenomenon of low use and adoption of business digital financial applications is one of the tasks for the government, especially in improving the regional economy. By using a digital financial recording application, MSMEs will get a lot of convenience, especially in terms of capital. MSMEs that have strong capital will be able to increase the income of a region.
Pengelolaan Keuangan Rumah Tangga di Era Pandemi Covid-19 dalam Mencegah Family Financial Distress Hamzah, Amir; Wiharno, Herma; Rahmawati, Teti
Empowerment Vol. 5 No. 03 (2022): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v5i03.5209

Abstract

Pengelolaan keuangan rumah tangga ini menjadi salah satu solusi untuk bisa bertahan dalam masa pandemi covid-19 disamping itu juga dengan adanya pendampingan serta pelatihan dalam pengelolaan keuangan bertujuan agar ekonomi rumah tangga terhindar dari kesalahan dalam pengambilan keputusan keuangan dan pengelolaan keuangan rumah tangga. Mitra pengabdian masyarakat ini adalah ibu-ibu rumah tangga yang terhimpun dalam Ibu-Ibu PKK Nuriyah. Mitra ini terletak di Gang Nuriyah Rt 01 Rw 02 Lingkungan Serang Awirarangan yang berjumlah 41 Orang. Hasil pengabdian masyarakat ini yaitu peserta atau IBU PKK Nuriyah memahami dan mengetahui tentang pencatatan serta mampu mengelola keuangan rumah tangga dimasa pandemic covid-19 dalam mencegah family financial distress. Household financial management is one of the solutions to be able to survive the covid-19 pandemic in addition to the assistance and training in financial management aimed at avoiding mistakes in financial decision making and household financial management. These community service partners are housewives gathered in the Mothers of PKK Nuriyah. This partner is located in Gang Nuriyah Rt 01 Rw 02 Serang Awirarangan Neighborhood which numbers 41 people. The result of community service is that participants or IBU PKK Nuriyah understand and know about recording and are able to manage household finances during the covid-19 pandemic in preventing family financial distress. 
Pelatihan Pengelolaan Keuangan Keluarga dalam Rangka Meningkatkan Literasi Keuangan di Desa Kasturi Syarifudin, Syahrul; Nurfatimah, Siti Nuke; Wiharno, Herma
Empowerment Vol. 6 No. 01 (2023): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v6i01.7389

Abstract

This article is the result of community service activities that the author did in Kasturi Village, Kuningan Regency. This community service program was carried out with the theme "Training in Family Financial Management in the Context of Increasing Financial Literacy in Kasturi Village". The methods used in the implementation of community service are socialization, assistance with an individual approach, training and evaluation regarding the mastery of digitizing financial information systems. The implementation of community service was carried out in September 2022. Household financial planning is an activity in managing household finances which is arranged based on the amount of income/income and the scale of household priorities. Family financial planning is needed by every family, not only for those with large incomes, everyone, whether rich or poor, needs to make financial planning to improve welfare and realize family life goals. In addition, financial planning also needs to be done because everyone basically has an uncertainty, namely fear of future financial life, because in essence, life is uncertainty. However, financial planning will provide options for dealing with the future. Tulisan ini merupakan hasil kegiatan pengabdian kepada masyarakat yang penulis lakukan di desa Kasturi Kabupaten Kuningan. Program pengabdian kepada masyarakat ini dilaksanakan dengan tema “Pelatihan Pengelolaan Keuangan Keluarga Dalam Rangka Meningkatkan Literasi Keuangan Di Desa Kasturi”. Adapun metode yang digunakan dalam pelaksanaan pengabdian yaitu sosialisasi, pendampingan dengan pendekatan individual, pelatihan dan evaluasi mengenai penguasaan digitalisasi sistem informasi keuangan. Sedangkan pelaksanaan pengabdian dilaksanakan pada bulan September 2022. Perencanaan keuangan rumah tangga adalah kegiatan dalam mengelola keuangan rumah tangga yang disusun berdasarkan jumlah pendapatan/penghasilan serta skala prioritas rumah tangga. Perencanaan keuangan keluarga diperlukan oleh setiap keluarga, tidak hanya diperuntukkan bagi mereka yang berpenghasilan besar, setiap orang baik yang kaya ataupun miskin perlu untuk membuat perencanaan keuangan guna meningkatkan kesejahteraan serta mewujudkan tujuan hidup keluarga. Selain itu, perencanaan keuangan juga perlu dilakukan karena setiap orang pada dasarnya memiliki sebuah ketidakpastian yaitu ketakutan akan kehidupan finansial di masa depan, karena pada hakikatnya, hidup adalah ketidakpastian. Namun, dengan adanya perencanaan keuangan akan memberikan pilihan untuk menghadapi masa depan.
Pemberdayaan Kelompok Penggerak Pariwisata (Kompepar) Pasir Batang melalui Pembuatan Pembibitan Tanaman Rehabilitasi Supartono, Toto; Nugraha, Dadan; Wiharno, Herma; Hidayatulloh, Syahrul; Mafaz, Mihra Fauzia; Anggraeni, Dina Mariana; Menara, Sekar Amalia
Empowerment Vol. 7 No. 02 (2024): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v7i02.10498

Abstract

The partner or target group for this community service activity is Kompepar Pasir Batang which is located in Karangsari Village, Darma District, Kuningan Regency.  The activity area of Kompepar is the Pasir Batang Block which is part of the Gunung Ciremai National Park area.  One of the problems faced by these partners is the difficulty of obtaining plant for rehabilitation activities around the partner's activity locations.  Therefore, the aim of this service activity is to help provide a nursery for types of rehabilitation plants.  The implementation methods used are counseling, training and empowerment.  This activity can run smoothly as expected.  This activity also received appreciation from the local village government and received full support from partners.  Partners are actively involved in every stage of the activity.  For the sustainability of the program, assistance by the Community Service Team will also continue so that the positive impact of the activities can be felt in real terms by many parties.
Strengthening Financial Competence Through Village Financial Report Training For Sub District Heads And Officials In Kuningan Regency Hamzah, Amir; Wiharno, Herma
Inaba of Community Services Journal Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v4i1.404

Abstract

This community service activity aims to enhance the abilities of district heads in Kuningan Regency in preparing village financial reports, an essential aspect of budget management and financial transparency. This topic was chosen since many district heads have not fully understood Government Accounting Standards (SAP) and the proper techniques for financial report preparation. The methods used in this activity include interactive training involving presentations, discussions, and hands-on practice, along with evaluations through pretests and post tests. The results indicate a significant increase in participants’ understanding, with average pretest scores rising from 45% to 80% in the posttest. Additionally, feedback from participants shows high satisfaction with the quality of the material and teaching methods. These findings highlight the importance of ongoing training in strengthening the capacity of district heads, contributing to better and more accountable village fiscal management. In conclusion, this training successfully improved district heads’ understanding and skills in preparing village financial reports, which is expected to be implemented in their daily duties.
PREDIKTOR KINERJA IHSG DENGAN PENDEKATAN ERROR CORRECTION MODEL Lesmana, Arief Surya; Wiharno, Herma; Maulana, Yasir; Supriatna, Odang; Rahmantya, Yanneri Elfa Kiswara
Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi Vol. 21 No. 01 (2024): Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/equi.v21i01.7778

Abstract

AbstrakPasar modal merupakan salah satu sarana investasi yang dapat memberikan keuntungan dengan risiko tertentu. Untuk memperoleh keuntungan yang optimal, diperlukan informasi mengenai faktor-faktor yang dapat mempengaruhi kinerja pasar modal. Objek dalam penelitian ini adalah Indeks Harga Saham Gabungan (IHSG). Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh inflasi, tingkat suku bunga, nilai tukar, jumlah uang beredar, harga minyak dunia, dan Indeks Dow Jones terhadap kinerja IHSG dalam jangka panjang dan jangka pendek. Penelitian ini menggunakan teknik Error Correction Model (ECM) untuk menganalisis data pada periode Januari 2017 sampai Desember 2021. Hasil analisis menunjukkan bahwa dalam jangka panjang kinerja Indeks Harga Saham Gabungan (IHSG) dipengaruhi secara signifikan oleh inflasi, tingkat suku bunga, nilai tukar USD/IDR, harga minyak dunia, dan Indeks Dow Jones. Sedangkan dalam jangka pendek kinerja IHSG hanya dipengaruhi secara signifikan oleh nilai tukar USD/IDR, harga minyak dunia, dan Indeks Dow Jones. Berdasarkan temuan dalam penelitian ini, penting bagi pemerintah untuk focus dalam menjaga stabilitas perekonomian nasional dan sigap dalam mengantisipasi pengaruh factor eksternal agar kinjera HISG tetap terjaga. Kata Kunci: IHSG; Makroekonomi; ECM AbstractA capital market is an investment place that can provide returns with certain risks. In order to obtain optimal returns, information on the factors that can affect the performance of the capital market is needed. The object of this research is Jakarta Composite Index (JCI) This study empirically examined the effect of inflation, interest rates, exchange rates, money supply, world oil prices, and the Dow Jones Index on JCI performance in the long and short term. This study uses the Error Correction Model (ECM) technique to analyze data for the period from January 2017 to December 2021. The results of the analysis show that in the long term, the JCI performance is significantly affected by inflation, interest rates, USD/IDR exchange rates, world oil prices, and the Dow Jones Index. Meanwhile, in the short term, the JCI’s performance was only significantly affected by the USD/IDR exchange rates, world oil prices, and the Dow Jones Index. Based on the findings in this study, it is important for the government to focus on maintaining the stability of the national economy and be alert in anticipating the influence of external factors so that the HISG is maintained. Keywords: IHSG; Macroeconomics; ECM
PEMBERDAYAAN UMKM MELALUI DIGITALISASI PELAPORAN KEUANGAN DALAM UPAYA PERLUASAN AKSES PEMBIAYAAN Nurhayati, Enung; Rahmawati, Teti; Wiharno, Herma
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 2 No. 3 (2023): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v2i3.94

Abstract

The Covid 19 pandemic that occurred in all countries in the world has had an extraordinary impact on people's lives, including the continuity of micro, small, and medium enterprises (MSMEs). During the pandemic, there was a change in people's consumption patterns of goods and services from offline to online. This encourages MSMEs to sell online so that they can survive and continue to grow. The survival ability of MSMEs that sell online is stronger than MSMEs that only sell offline. The use of digitalization is also carried out in financial reporting. Based on the results of a survey of MSME actors in Babatan village, Kadugede District, Kuningan Regency, there are still many MSMEs that have not taken advantage of digitalization in the preparation of financial statements. This encourages the author to carry out training and assistance in digitizing MSME financial reporting using an android mobile application. The benefits obtained are that MSME actors can prepare financial reports more easily and quickly so that they can expand access to financing through banking
Pengaruh Good Corporate Governance dan Kurs Terhadap Pertumbuhan Laba dengan Efisiensi Operasional Sebagai Variabel Moderating Faudilah, Lela; Wiharno, Herma; Djuniardi, Dede
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 9 (2025): : JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i9.4770

Abstract

Industri perbankan Indonesia menghadapi tantangan dalam mempertahankan pertumbuhan laba yang berkelanjutan di tengah fluktuasi ekonomi dan volatilitas nilai tukar. Permasalahan utama yang diidentifikasi adalah variasi signifikan dalam kinerja profitabilitas antar bank, dimana faktor-faktor seperti penerapan Good Corporate Governance (GCG) dan dampak perubahan kurs belum sepenuhnya dipahami pengaruhnya terhadap pertumbuhan laba, khususnya dengan moderasi efisiensi operasional. Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance dan kurs terhadap pertumbuhan laba dengan efisiensi operasional sebagai variabel moderating pada industri perbankan Indonesia. Penelitian ini menggunakan metode kuantitatif dengan pendekatan Moderated Regression Analysis (MRA). Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan tahunan bank yang tercatat di Bursa Efek Indonesia (BEI) periode 2017–2024. GCG memiliki efek negatif yang signifikan terhadap pertumbuhan laba. Nilai tukar tidak berpengaruh signifikan pada pertumbuhan laba. Efisiensi operasional secara positif memoderasi hubungan antara GCG dan nilai tukar terhadap pertumbuhan laba. Ini hanya mencakup bank-bank yang terdaftar di BEI, dan oleh karena itu tidak mewakili seluruh sektor perbankan Indonesia. Ini berfokus pada periode 2017–2024, yang dapat membatasi generalisasi temuan. Menambah literatur di bidang pengelolaan keuangan, khususnya mengenai hubungan antara GCG, nilai tukar, efisiensi operasional, dan pertumbuhan laba. Berfungsi sebagai acuan bagi manajemen bank dalam meningkatkan efisiensi operasional dan memperkuat praktik tata kelola perusahaan. Penggunaan efisiensi operasional (BOPO) sebagai variabel moderasi dalam mengkaji pengaruh GCG dan nilai tukar terhadap pertumbuhan laba di industri perbankan.
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 Hadi, Didi Hidayatulloh, Syahrul ISMAIL, AGUS YADI Ita Novita 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