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All Journal Al-Mustashfa Prosiding Seminar Nasional IPTEK Terapan (SENIT) 2016 Pengembangan Sumber Daya Lokal Berbasis IPTEK Monex: Journal of Accounting Research Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Balance Vocation Accounting Journal Journal of Contemporary Accounting Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Dharma Bhakti Ekuitas International Journal of Business, Economics, and Social Development Indonesian Journal of Business Analytics (IJBA) Journal Research of Social Science, Economics, and Management Indonesian Journal of Advanced Research (IJAR) Journal of Sustainable Community Service Jurnal Pintar Pengabdian dan Pemberdayaan Masyarakat E-Jurnal Akuntansi Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah
Siti Nur Hadiyati
Universitas Swadaya Gunung Jati
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Menumbuhkan Kesadaran Literasi Keuangan Melalui Sosialisasi Literasi Keuangan di Desa Babakan, Losari, Brebes Hadiyati, Siti Nur; Herdiyono, Riefqi Dwinanda; Sari, Dyah Permata; Nurjanah, Dina Luthfiyah; Nujannah, Intan; Puspamidya, Reva; Saputra, Firmansyah Aditya
Jurnal Pintar Abdimas Vol 1 No 2 (2021): Volume 1 Nomor 2 Tahun 2021
Publisher : Lembaga Pengabdian Masyarakat Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jpas.v1i2.11129

Abstract

Kegiatan pengabdian kepada masyarakat melalui sosialisasi literasi keuangan di Desa Babakan dilaksanakan untuk meningkatkan kesadaran masyarakat, khususnya remaja dan orang dewasa, mengenai pentingnya pengelolaan keuangan yang bijak. Permasalahan utama yang dihadapi masyarakat adalah rendahnya pemahaman tentang literasi keuangan sehingga banyak warga terjerat pinjaman ilegal dari bank emok dengan bunga tinggi. Sosialisasi dilaksanakan dalam bentuk seminar interaktif yang menghadirkan narasumber dari Otoritas Jasa Keuangan (OJK) dengan materi seputar perencanaan keuangan sederhana, bahaya pinjaman ilegal, dan pemanfaatan lembaga keuangan resmi. Mahasiswa KKN berperan sebagai fasilitator dalam mendampingi masyarakat selama kegiatan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman masyarakat terkait pengelolaan keuangan, ditandai dengan sikap lebih kritis terhadap praktik pinjaman ilegal, mulai terbentuknya kebiasaan mencatat pemasukan dan pengeluaran, serta meningkatnya minat untuk menggunakan layanan keuangan formal. Meskipun belum terlihat perubahan signifikan pada aspek ekonomi dalam jangka pendek, kegiatan ini berhasil membangun kesadaran kolektif dan motivasi masyarakat untuk mengelola keuangan secara lebih baik. Ke depan, tindak lanjut berupa kelompok belajar literasi keuangan desa dan pelatihan lanjutan menjadi peluang strategis untuk meningkatkan kemandirian ekonomi masyarakat Babakan. Implikasi yang lebih luas dari program ini mencakup kontribusi terhadap transformasi ekonomi pedesaan melalui peningkatan ketahanan keuangan rumah tangga, pengurangan beban utang, dan pemberdayaan kelompok rentan, serta memberikan wawasan berharga bagi rekomendasi kebijakan implementasi program serupa di komunitas pedesaan lain di Indonesia.
Community Service in an Effort to Introduce Indonesian Accounting System to Thai Students Komara, Acep; Mahadianto, Moh. Yudi; Yulianto, Agung; Hadiyati, Siti Nur; Fatimah, Siska Ernawati; Srisuk, Prattana; Astillero, Marlon Rael
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i2.930

Abstract

Accounting is a science that has its own unique features, where every country applies accounting principles in accordance with standardized international norms. Accounting plays an important role for countries as it can be considered the language of business, revealing the financial performance of enterprises. The diversity in accounting applications across nations inspired our interest in exploring the differences between Indonesian and Thai accounting practices through community service involving lecturers and students from Thai Global Business Administration Technological College Thailand (TGBC Thailand). This international community service initiative included six lecturers from Indonesia, five lecturers from TGBC, and 15 students, at TGBC. The purpose of this international community service was to educate participants about and introduce accounting practices applied in both Indonesia and Thailand. This activity is expected to provide additional insights and applications of new knowledge in the field of accounting.
Determinants of Timeliness of Submission of Financial Reports Nabila, Nyimas Anandhita Jasmine; Hadiyati, Siti Nur
International Journal of Business, Economics, and Social Development Vol. 7 No. 2 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i2.1198

Abstract

Timely submission of financial statements is a crucial aspect of financial reporting quality and capital market transparency, as it reduces information asymmetry and supports informed decision-making by investors and regulators. Despite clear regulatory deadlines in Indonesia, delays in financial report submission remain a recurring issue, particularly among publicly listed companies. This study aims to examine the determinants of the timeliness of annual financial report submission by focusing on firm size, ownership structure, firm age, leverage, and profitability. The research specifically investigates food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative associative research design using secondary data obtained from audited annual reports. A purposive sampling method was applied, resulting in 114 firm-year observations. Data analysis was conducted using multiple linear regression, supported by classical assumption tests to ensure the robustness of the model. Hypothesis testing was performed using partial t-tests to evaluate the individual effect of each independent variable on reporting timeliness. The results indicate that firm size, leverage, and profitability have a significant positive effect on the timeliness of financial report submission. Larger firms tend to report more promptly due to stronger external monitoring and better internal resources. High leverage increases pressure from creditors, encouraging timely disclosure, while profitable firms are motivated to quickly report positive performance. In contrast, ownership structure and firm age do not show a significant influence on reporting timeliness. These findings suggest that financial characteristics play a more dominant role than organizational attributes in determining reporting punctuality. The study provides practical implications for regulators and stakeholders in improving compliance with financial reporting deadlines.
Determinants of environmental, social, and governance (ESG) disclosure in Indonesian banking sector Silvia, Anis; Hadiyati, Siti Nur
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss1.art9

Abstract

This study intends to investigate the influence of corporate governance systems on the level of Environmental, Social, and Governance (ESG) Disclosure in the banking industry listed on the Indonesia Stock Exchange. The variables analyzed include Independent Board of Commissioners, Board Size, Audit Committee Expertise, Independent Audit Committee, and Institutional Ownership. This research takes a quantitative method with secondary data acquired from annual reports and sustainability reports over a three-year period. The research sample consists of 39 banks that match the sample selection criteria. Multiple linear regression was used to analyze the data. The research findings indicate that an Independent Board of Commissioners, Board Size, an Independent Audit Committee, and Institutional Ownership exert a positive and significant influence on ESG Disclosure. Meanwhile, Audit Committee Expertise has a positive but insignificant impact on ESG Disclosure. These results suggest that how a company is managed, particularly through careful oversight and pressure from outside sources, is important for improving transparency in ESG Disclosure in the banking industry.
Determinants Of Sustainability Report Disclosure in Indonesia’s Energy Sector Syifa Indah Mulyani; Siti Nur Hadiyati
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p07

Abstract

This study is motivated by the disparity in the level of disclosure in Sustainability Reports based on GRI standards, as well as the inconsistencies in the findings of previous studies. This study aims to analyze the influence of profitability, firm size, leverage, institutional ownership, and managerial ownership on sustainability report disclosure among energy sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. This study uses secondary data with a purposive sampling technique, covering 28 companies with a total of 84 observations, and analyzed using multiple linear regression. The results of the study indicate that profitability, firm size, leverage, and institutional ownership have a significant effect on sustainability report disclosure, whereas managerial ownership does not have a significant effect. These findings indicate that external pressures are more dominant in driving corporate transparency and have implications for stakeholders in evaluating sustainability accountability.
PENGARUH NET PROFIT MARGIN, DEBT TO EQUITY RATIO DAN EARNING PER SHARE TERHADAP RETURN SAHAM Moh Yudi Mahadianto; Siti Nur Hadiyati; Astri Harfiandita
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 5 No. 2 (2020)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v5i2.7404

Abstract

AbstractThe study aims to examine the effect of Net Profit Margin, Debt to Equity Ratio and Earning Per Share on stock returns in consumer goods industry sector companies listed in Indonesia Stock Exchange (IDX) period 2014-2018. The type of research used is basic research using quantitative methods. The population in this study consumer goods industry sector companies amounted to 51 companies listed in Indonesia Stock Exchange (IDX). The sampling selection used purposive sampling technique, the sample are 115 samples. Statistical methods this study used to descriptive statistical analysis, the classic assumption in the from of normality test, multicolinearity test, heteroscedaticity test and autocorrelation test, multiple regression analysis, coefficient of determination test (R2) and hypothesis testing conducted with t (partial). The result of this study indicate that EPS has an effect on stock returns, while NPM and DER do not effect stock returns on the consumption sector companies listed in Indonesia Stock Exchange (IDX) period 2014-2018
Co-Authors Acep Komara Adistya Puspa Inggani Agung Yulianto Annagayatul Husna Arif Badrulhuda Astillero, Marlon Rael Astri Harfiandita Bayu Saputra Dewi Sulistyowati DYAH Permata PERMATA SARI Herdiyono, Riefqi Dwinanda Hesti Widianti Ida Rosnidah Indah Febriani Indah Nuraini, Indah Ine Saraswati Irwan Sutirman Wahdiat Juwenah Juwenah Khoyumi Khoyumi Khoyumi, Khoyumi Krisdiyawati Krisdiyawati Kusnendi, Kusnendi Lulu Nofitasari Moh Yudi Mahadianto Monica, Nadila Putri Nabila, Nyimas Anandhita Jasmine Nujannah, Intan Nurjanah, Dina Luthfiyah Nurlita, Syalmah Puspa Inggani, Adistya Puspamidya, Reva Putri Aulia Zabinazeta Rachmawati Resmilia Ratna Linar Sumiartini Rina Destiana Robil Irawan Saputra, Firmansyah Aditya Silvia, Anis Siska Ernawati Fatimah Srisuk, Prattana Syifa Indah Mulyani Tri Milanti Yusup, Junaedi