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All Journal Equilibrium Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) 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 Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Locus Penelitian dan Pengabdian Jurnal Manajemen dan Kewirausahaan Worksheet : Jurnal Akuntansi Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Bisnis Corporate 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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Strengthening Financial Competence Through Village Financial Report Training For Sub District Heads And Officials In Kuningan Regency Amir Hamzah; Herma Wiharno
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.
The Mediating Role of Financial Self-Efficacy between Digital Financial Literacy and Financial Well-Being among Youth Herma Wiharno; Yanneri Elfa Kiswara Rahmantya; Odang Supriatna
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 1: Desember 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v15i1.18546

Abstract

The increasing use of digital financial services among youth has not been matched by adequate digital financial competencies, creating risks that may negatively affect their financial well-being. This study aims to analyze the effect of digital financial literacy on financial well-being and examine the mediating role of financial self-efficacy in this relationship. Using a quantitative approach, data were collected from 380 university students through a structured questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that digital financial literacy has a positive and significant effect on financial well-being, indicating that stronger digital financial capabilities enhance individuals’ ability to manage financial decisions in a digital environment. Financial self-efficacy also shows a significant positive influence on financial well-being and further strengthens the relationship between digital financial literacy and financial well-being. These findings highlight that psychological readiness plays an essential role in translating digital financial knowledge into effective financial behavior. The study contributes to the growing literature by integrating digital and psychological dimensions into a unified model of financial well-being. Practically, the results emphasize the need for targeted digital financial education and confidence-building initiatives to enhance financial resilience among youth in an increasingly digitalized economy. Keywords: Digital Financial Literacy; Self-Efficacy; Financial Well-Being; Youth; PLS-SEM
Struktur Kepemilikan, Kebijakan Utang, dan Persistensi Laba: Studi Emiten Sektor Kesehatan Yasir Maulana; Hasna Firyal Khaerunnisa; Disman Disman; Herma Wiharno
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.8860

Abstract

Penelitian ini bertujuan mengkaji pengaruh struktur kepemilikan yang mencakup kepemilikan manajerial dan kepemilikan institusional serta kebijakan utang terhadap persistensi laba pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023.  Menggunakan desain penelitian kuantitatif dengan pendekatan deskriptif-verifikatif, studi ini menerapkan regresi panel data yang terdiri dari 16 perusahaan sampel selama lima tahun, menghasilkan 80 observasi. Pemilihan sampel dilakukan melalui teknik purposive sampling. Uji diagnostik asumsi klasik dan hipotesis dilaksanakan menggunakan EViews 12. Temuan pengujian simultan membuktikan bahwa ketiga variabel independen secara bersama-sama berpengaruh signifikan terhadap persistensi laba dengan kontribusi penjelasan sebesar 26,7% terhadap variasinya. Secara parsial, kepemilikan manajerial menunjukkan pengaruh negatif signifikan, sementara kepemilikan institusional tidak mencapai ambang signifikansi statistik. Tingkat hutang memberikan pengaruh negatif yang paling kuat dan memiliki makna ekonomis yang substansial, mengindikasikan bahwa leverage yang tinggi secara nyata menggerus keberlanjutan laba yang dilaporkan. Penelitian ini memberikan kontribusi pada literatur kualitas laba di sektor kesehatan Indonesia industri yang secara strategis terbukti tangguh selama pandemi COVID-19. Temuan penelitian menawarkan panduan berbasis bukti bagi investor, manajemen, dan regulator keuangan dalam upaya meningkatkan kredibilitas persistensi laba perusahaan.
PENGARUH OWNERSHIP CONCENTRASION, RISK MANAGEMENT COMMITE, INTELLECTUAL CAPITAL DISCLOSURE TERHADAP ENTERPRISE RISK MANAGEMENT teti rahmawati; Herma wiharno; Putri Amanda
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 13 No. 2 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v13i2.9450

Abstract

The development of the banking world is increasingly rapid, giving rise to inter-company competence which aims to analyze and provide empirical evidence on the influence of ownership concentration, risk management committee and intellectual capital disclosure on enterprise risk management. The method used is a descriptive and verification method, with quantitative data types. The population of this research is the Annual Reports of Companies Listed on the Indonesia Stock Exchange (BEI). In 2018-2022, there were 47 companies or 235 data. Sampling technique uses Quota Sampling. So a sample of 42 companies or 210 data was determined. The results of this research show that ownership concentration, risk management committee, and intellectual capital disclosure have significant effect on enterprise risk management. ownership concentration, risk management committee, and intellectual capital disclosure Partially, it has a positive on enterprise risk management
Pengaruh Promosi Media Sosial Dan Desain Tempat Terhadap Keputusan Pembelian Di Restoran Bernuansa Jepang Dede Sudiana; Herma Wiharno; Yanneri Elfa Kiswara
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 6 No. 2 (2025): JULI
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v6i2.14159

Abstract

The purpose of this study is to test: 1) the effect of social media promotion variables on purchasing decisions 2) the effect of place design variables on purchasing decisions This study is aimed at visitors to the Japanese-style restaurant Joglo Arunika, Kuningan Regency. The study uses verification methods with a quantitative approach. The population in this study is the number of visitors to the Joglo Arunika restaurant in Kuningan Regency. The sample in this study amounted to 100 respondents using the Nonprobability Sampling technique, especially spot sampling. Primary data collection was obtained by distributing questionnaires through questionnaire sheets distributed to respondents. This study uses an analysis tool (Partial Least Square) with the Smart-PLS 4 application. The results of this study indicate: 1) social media promotion variables influence purchasing decisions 2) place design variables influence purchasing decisions.
Pengaruh Literasi Keuangan dan Gaya Hidup Konsumtif terhadap Kesejahteraan Keuangan dengan Self Control sebagai Variabel Moderasi (Studi pada Pegawai Dinas Perhubungan Kabupaten Kuningan) Yeyen Guntira; Herma Wiharno; Dede Djuniardi
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 5 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9325

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan mengetahui Pengaruh Literasi keuangan Dan Gaya hidup konsumtif Terhadap Kesejahteraan keuangan Dengan Self control Sebagai Variabel Moderasi. Penelitian menggunakan metoda survey, dengan pendekatan analisis deskriptif kuantitatif. Populasi yang akan digunakan sebagai penelitian adalah Dinas Perhubungan Kabupaten Kuningan yang berjumlah 200 pegawai, sampel dalam penelitian ini adalah sample total atau seluruh anggota populasi. Hal ini dikarenakan penelitian yang dilakukan merupakan penelitian sensus di mana metode ini berlaku jika anggota populasi relatif kecil atau mudah dijangkau. Jadi sampel dalam penelitian ini adalah seluruh pegawai Dinas Perhubungan yang berjumlah 200 responden. Data dianalisis dengan analisis MRA. Hasil penelitian menunjukan Literasi keuangan berpengaruh positif dan signifikan terhadap Kesejahteraan keuangan. Gaya hidup konsumtif berpengaruh positif dan signifikan terhadap Kesejahteraan keuangan. Self control berpengaruh positif dan signifikan terhadap Kesejahteraan keuangan. Self control memoderasi pengaruh literasi keuangan terhadap Kesejahteraan keuangan. Artinya Self control berperan dalam memperkuat pengaruh literasi keuangan terhadap Kesejahteraan keuangan. Self control memoderasi pengaruh Gaya hidup konsumtif terhadap Kesejahteraan keuangan. Artinya Self control berperan dalam memperkuat pengaruh Gaya hidup konsumtif terhadap Kesejahteraan keuangan.
PENGARUH GAYA HIDUP HEDONISME, PENGALAMAN KEUANGAN, DAN PENGETAHUAN KEUANGAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN Munir Nur Komarudin; Herma Wiharno; Rina Masruroh
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): 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.
Determinan Financial Distress pada Industri Tekstil dan Alas Kaki di Indonesia: Bukti Empiris dari Bursa Efek Indonesia Yasir Maulana; Muhammad Alpazrul; Herma Wiharno; Arief Surya Lesmana
Jurnal Bisnis Corporate JURNAL BISNIS CORPORATE : VOL. 11 NO. 1 JUNI 2026
Publisher : Program Studi Ilmu Administrasi Bisnis FISIP Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jbc.v11i1.8910

Abstract

Kesulitan keuangan (financial distress) merupakan ancaman serius bagi keberlangsungan operasional perusahaan, khususnya pada industri yang mengalami tekanan struktural yang persisten. Penelitian ini bertujuan menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, dan suku bunga terhadap kondisi financial distress pada perusahaan sub sektor alas kaki serta tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2017–2022. Pendekatan yang digunakan adalah metode deskriptif-verifikatif dengan teknik purposive sampling yang menghasilkan 13 perusahaan sebagai sampel. Analisis dilakukan menggunakan regresi data panel dengan model fixed effect. Financial distress diukur menggunakan Z-Score Altman, di mana nilai lebih tinggi mencerminkan kondisi keuangan yang lebih sehat. Hasil penelitian membuktikan bahwa secara parsial, profitabilitas berpengaruh signifikan dan searah terhadap skor kesehatan keuangan (mengurangi distress), leverage berpengaruh signifikan dan berlawanan arah terhadap skor tersebut (memperburuk distress), serta ukuran perusahaan berpengaruh signifikan namun dengan pola yang kontekstual pada industri yang tertekan secara struktural, aset berskala besar tanpa efisiensi operasional justru memperbesar eksposur financial distress. Suku bunga tidak terbukti berpengaruh signifikan, mengindikasikan dominasi faktor fundamental internal atas variabel makroekonomi dalam menentukan ketahanan finansial perusahaan sampel. Secara simultan, keempat variabel mampu menjelaskan lebih dari 95 persen variasi kondisi financial distress. Implikasi manajerial penelitian ini menegaskan pentingnya perbaikan profitabilitas yang substansial, restrukturisasi utang yang terencana, dan optimalisasi efisiensi aset sebagai strategi utama pencegahan financial distress dari perspektif manajemen keuangan korporasi.
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 Dede Sudiana Disman Disman Dwi Martika, Lia Endriana Widhaningayu Enung Nurhayati Enung Nurhayati, Enung Erlan Darmawan Fahmi Yusuf Faudilah, Lela Guntira, Yeyen Hadi, Didi Hasna Firyal Khaerunnisa Hidayatulloh, Syahrul ISMAIL, AGUS YADI Ita Novita Komarudin, Munir Nur Lia Dwi Martika Lili Karmela Fitriani Mafaz, Mihra Fauzia Marhamah, Fitri Menara, Sekar Amalia Muhammad Alpazrul Munir Nur Komarudin Nugraha, Mr. Nurfatimah, Siti Nuke Nurhandika, Arief Nurmalasari , Erni Odang Supriatna Oktaviatin, Nur Laeli Patonah, Dedeh Siti Purnama, Dendi Putri Amanda 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 Yanneri Elfa Kiswara Yasir Maulana Yeyen Guntira Yeyen Suryani