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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Vokasi Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Penamas: Journal of Community Service Majalah Iptek Politeknik Negeri Medan Polimedia Jurnal Budgeting JURNAL AKUNTANSI DAN BISNIS Jurnal Akuntansi, Keuangan dan Perpajakan Proceeding of International Conference on Multidisciplinary Research
Gultom, Selfi Afriani
Politeknik Negeri Medan
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Strengthening Islamic financial literacy through waqf education: A community service initiative at Zammi Yatim and Dhuafa School, Medan Wathan, Hubbul; Gultom, Selfi Afriani; Afandi, Ismi; Destiadi, Rezha; Sudarsono, Sudarsono
Penamas: Journal of Community Service Vol. 6 No. 1 (2026): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v6i1.2465

Abstract

This community service program aimed to strengthen waqf and Islamic financial literacy among teachers at ZAMMI School for Orphans and the Underprivileged in Medan through participatory and technology-based training. The program was implemented through socialization sessions, training on digital teaching media, mentoring, and the provision of basic educational technology tools. Eight teachers participated in the program. The implementation of this community service program (PKM) uses a participatory mixed-method approach, combining both qualitative and quantitative data to gain a comprehensive understanding of the improvement in waqf and Islamic financial literacy among teachers. Evaluation was conducted using observations, interviews, and pre- and post-training questionnaires. The results indicated a substantial improvement in teachers’ understanding of waqf and Islamic finance, as well as increased confidence in utilizing digital media for learning. Quantitatively, the average literacy score increased from 3.34 to 4.45, indicating a significant positive change after the intervention. More importantly, teachers began to integrate waqf values and Islamic financial concepts into learning activities and school-based philanthropic practices.
The Effect of Eco-Efficiency, Sustainability Reporting, and Dividend Policy on the Value of Mining Companies Listed on the Indonesian Stock Exchange Surianti, Meily; Nasier, Nazwa; Ratna; Gultom, Selfi Afriani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2940

Abstract

Firm value reflects market confidence and long-term corporate sustainability, particularly in environmentally sensitive industries such as mining. This study aims to examine the effect of eco-efficiency, sustainability reporting, and dividend policy on the firm value of mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using secondary data from annual and sustainability reports, this study analyzes 56 observations from 14 companies selected through purposive sampling. Panel data regression analysis is employed to test the proposed relationships. The results indicate that eco-efficiency, sustainability reporting, and dividend policy have insignificant effects on firm value, with eco-efficiency and dividend policy exhibiting negative relationships. These findings suggest that sustainability practices and dividend decisions have not yet been fully perceived by the market as value-enhancing factors. Therefore, mining companies need to strengthen the quality of environmental initiatives, sustainability disclosures, and financial policies to enhance firm value.
PENGARUH FOMO, HERD BEHAVIOR, LOSS AVERSION, DAN FINANCIAL LITERACY TERHADAP INVESTMENT DECISION (STUDI EMPIRIS MAHASISWA TATA NIAGA POLITEKNIK NEGERI MEDAN) Putri Larassaty Asmara; Abdul Rahman Dalimunthe; Selfi Afriani Gultom; Ilham Hidayah Napitupulu; Putri Syuhada
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1385

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Fearo f Missing Out (FOMO), Herd Behavior, Loss Aversion, dan Financial Literacy terhadap keputusan investasi mahasiswa jurusan Tata Niaga di Politeknik Negeri Medan. Fenomena peningkatan jumlah investor muda, terutama dari kalangan generasi Z, menekankan urgensi pemahaman mengenai faktor psikologis dan kognitif yang memengaruhi perilaku investasi. Penelitian dilakukan dengan pendekatan kuantitatif melalui metode survei melalui kuesioner terstruktur yang dibagikan kepada 129 mahasiswa bidang tata niaga pada Politeknik Negeri Medan. Studi ini menggunakan model evaluasi pengukuran dan struktural dengan SmartPLS. Hasil penelitian mengindikasikan bahwa herd behavior, dan financial literacy secara signifikan memengaruhi keputusan investasi, sementara fear of missing out (FOMO) dan loss Aversion tidak memiliki kontribusi yang signifikan Penelitian ini menemukan bahwa keputusan investasi mahasiswa dipengaruhi tidak hanya oleh literasi keuangan, tetapi juga dipengaruhi aspek psikologis dan sosial. Sehingga, peningkatan literasi keuangan perlu dilakukan sekaligus memperkuat pemahaman mengenai bias perilaku, sehingga mahasiswa dapat menentukan keputusan investasi secara rasional dan bijak.
PENGARUH BIOLOGICAL ASSET INTENSITY, KEPEMILIKAN MANAJERIAL, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN ASET BIOLOGIS PADA SEKTOR AGRIKULTUR Davit Andryan Pakpahan; Selfi Afriani Gultom; Lili Sri Ayu Harahap; Ilham Hidayah Napitupulu; Eli Safrida
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1678

Abstract

This study examines the effect of biological asset intensity, managerial ownership, and profitability on biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative approach with secondary data from annual reports and financial statements, the study analyzes 10 companies selected through purposive sampling, resulting in 50 observations. Data are analyzed using descriptive statistics and multiple linear regression with SPSS 27. The results show that biological asset intensity has a positive and significant effect, managerial ownership has no significant effect, and profitability has a negative and significant effect on biological asset disclosure.
PENGARUH LITERASI KEUANGAN, GAYA HIDUP, DAN FINANCIAL DISTRESS TERHADAP PERILAKU KEUANGAN MAHASISWA JURUSAN AKUNTANSI POLITEKNIK NEGERI MEDAN PENGARUH LITERASI KEUANGAN, GAYA HIDUP, DAN FINANCIAL DISTRESS TERHADAP PERILAKU KEUANGAN MAHASISWA JURUSAN AKUNTANSI POLITEKNIK NEGERI MEDAN Lili Sri Ayu Harahap; Selfi Afriani Gultom; Meily Surianti; Anita Putri; Davit Andryan Pakpahan
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1679

Abstract

This study aims to analyze the effect of financial literacy, lifestyle, and financial distress on the financial behavior of accounting students at Politeknik Negeri Medan. This research employed a quantitative approach by distributing questionnaires to 100 students as respondents. Data were analyzed using multiple linear regression with SPSS 27. The results indicate that financial literacy, lifestyle, and financial distress have a positive and significant effect on students’ financial behavior. The adjusted R² value of 0.432 indicates that 43.2% of the variation in financial behavior can be explained by the three independent variables, while the remaining 56.8% is influenced by other factors outside the model. These findings highlight the importance of financial literacy in shaping students’ healthy financial behavior, as well as the need to control lifestyle and manage financial conditions to avoid financial distress.
Co-Authors Abdillah, Muhammad Abi Abdul Rahman Abdul Rahman Dalimunthe Afandi, Ismi Alfiani Alfiani, Alfiani Amrizal Amrizal Amrizal Amrizal Amrizal Andri Soemitra Anita Putri Anita Putri, Anita Anriza Witi Nasution Cahyoginarti, Cahyoginarti Daniel Happy Putra Davit Andryan Pakpahan Destiadi, Rezha Dio Swandana Dwi Jati, Fatma Eli Rahmayati Pohan Fajar Trianida Fatihah Al Husna Gabriella M Sitorus Ginarti, Cahyo Hasibuan, Raya Puspita Sari Heddy Hubbul Wathan Ilham H Napitupulu Jazuli, Muhammad Asrin Jojor Lisbet Sibarani Khanti Listya Kusumadi Lili Sri Ayu Harahap Lilis Citra Dewi Purba M. Shabri Abd. Majid Manik, M. Rikwan E.S Marliyah Marlya Fatira AK Masyuda Tanjung Tanjung Meily Surianti Meily Surianti Michelle Theresa Hutagalung Muhammad Asrin Jazuli Napitupulu, Ilham Hidayah Nasier, Nazwa Nisa, Sania Roidhatun Nofianna, Siti Asnida Novi Handayani Simbolon Pakpahan, Ghani Valessa Pandapotan Pandapotan Putra, Nouvaldio Bagas Putri Larassaty Asmara Rahma Sartika Pasaribu Rahmadhani, Sari Nuzullina Ratna Riswanto Rita Handayani Safrida, Eli Salsabillah, Ananda Saparuddin Siregar Sibarani, Angie Gracia Sibarani, Jojor Lisbet Sudarsono Sugianto Sugianto Surianti, Meily Syuhada, Putri Tanjung, Masyuda Umairoh, Putri Aulia Utami, Annisyah Putri Yuli Malisa Yuli Malisa Sinaga Yuni Siska Saragih