Article Per Year (5 Year)
p-Index From 2020 - 2025
2.036
P-Index
This Author published in this journals
All Journal Among Makarti Jurnal Dinamika Ekonomi dan Bisnis Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Pengabdian Masyarakat Indonesia (JPMI) Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Jurnal Kendali Akuntansi Jurnal Ekonomi Manajemen Akuntansi Jurnal Kabar Masyarakat Jurnal Akuntan Publik Jurnal Pengabdian Masyarakat Nian Tana JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Inovasi Ekonomi Syariah dan Akuntansi International Journal of Education, Vocational and Social Science Pajak dan Manajemen Keuangan
Astohar Astohar
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
Pengelolaan Keuangan pada UMKM di Desa Dawuhan Kecamatan Wanayasa Kabupaten Banjarnegara Astohar Astohar; Emi Wardati; Sugiharti Sugiharti; Andriana Olo
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 3 No. 2 (2024): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v3i2.4182

Abstract

Micro, Small and Medium Enterprises (MSMEs) in Dawuhan Village, Wanayasa District have experienced quantitative development. Differences occur in MSMEs that consistently make financial reports, especially micro and small businesses that are not in line with quantitative developments. MSMEs in Dawuhan Village do not routinely report MSME performance (operational and financial) so that financial conditions cannot be known early by MSME owners. Lecture, discussion, simulation and question and answer methods regarding the benefits and uses of preparing reports were chosen for delivering the material. The results of the community service show that actions are still needed to convince MSMEs regarding the importance of financial reports. Several participants were able to understand and were enthusiastic about participating in the training. In the future, training and introduction of financial applications related to MSMEs such as Buku Warung, Siapik or other applications are needed. The role of the Banjarnegara Regency Government apparatus (related agencies) through Dharma Wanita, Pokdarwis or Karang Taruna (youth groups) needs to be improved.
Penerapan Dasar dan Fungsi Manajemen Untuk Pengelolaan Pasar Rengrang dan Wisata di Desa Dawuhan Banjarnegara Astohar Astohar; Dhian Andanarini Minar Savitri; Aditya Yoga Prasetya; Isna Azizah
JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 1 No. 4 (2023): Oktober: Jurnal Pengabdian Masyarakat Nian Tana
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/jpmnt.v1i4.320

Abstract

The Dawuhan Tourism Village which consists of a swimming pool, river tubing, various games for children and adults as well as the Rengrang Market (Traditional Snack Market) is able to help the community maintain local culture and increase income. Pokdarwis, PKK and Karang Taruna as managers and members involved in the Tourism Village which consists of several units need to increase their capacity and capability through basic training and management functions. The service method uses lectures, discussions, simulations and questions and answers regarding the benefits and uses in preparing work programs and organizational structures. The results of the service show that different organizations in managing Tourism Villages and strategies for achieving their management require different methods of communication and delivery. It is necessary to apply andragogy learning so that presenters and participants can be more fluid and linear. Action is needed to provide confidence that the commitment conveyed is not just words, but real action and sincerity. It is necessary to increase the participation of Banjarnegara Regency Government officials (Cross Service) through community organizations in Dawuhan Village such as Pokdarwis, PKK, Karang Taruna which can be further increased with other organizations.
Peningkatan Literasi Keuangan pada Remaja di Desa Sijeruk Kecamatan Banjarmangu Kabupaten Banjarnegara Astohar Astohar; Aditya Yoga Prasetya; Rahmania Mustahidda; Rima Alifia
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 3 No. 4 (2024): Desember: Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v3i4.1727

Abstract

Teenagers today are filled with a number of rapid technological changes and developments. From a financial perspective, teenagers at this stage have a growing ability to understand the principles of saving and spending money, not only the basics, but also long-term goals. The three main areas that parents should focus on are income, savings, and responsible spending (shopping or investment). Problems that often occur in society (including teenagers) are such as wasteful living (lifestyle), online loan debt, and being trapped in online gambling. The emergence of several entertainment venues, cafes, and angkringan makes spending difficult for teenagers to control. The methods used in this service are lectures, simulations, discussions and questions and answers regarding the usefulness and benefits of understanding financial literacy. The results of this service show the different nature and patterns of financial management of teenagers requiring presentation patterns that need to be adjusted. In the implementation of the activity, there were participants (some) who were more enthusiastic or serious about this series of training. Presenters (speakers) require the application of andragogy model learning. This model is intended so that the presenter (material provider) and participants are not bored, comfortable in communicating and feedback appears quickly. In the future, training or workshops will be more directed to more technical or specific, for example capital market investment, mutual funds or other investment models.
Pengaruh Keterampilan Keuangan Terhadap Inklusi Keuangan Pada Usaha Mikro Kecil Dan Menengah (Umkm) Di Kecamatan Kebonagung Kabupaten Demak Dengan Layanan Fintech Sebagai Variabel Intervening Astohar Astohar; Dhian Andanarini Minar Savitri; Sari Rahmadhani; Sugiharti Sugiharti
Jurnal Ekonomi Manajemen Akuntansi Vol. 28 No. 2 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1146.917 KB) | DOI: 10.59725/ema.v28i2.12

Abstract

Dunia usaha atau usaha mikro, kecil dan menengah serta kemajuan zaman dan kemudahan teknologi dapat mempengaruhi mereka dalam memperlakukan dana (uang) yang dimilikinya, baik untuk penyimpanan maupun untuk transaksi. Kenyamanan dan inovasi di bidang keuangan mengikuti perkembangan zaman dengan tuntutan kemudahan dan kepraktisan. Beberapa UMKM di Kebonagung Demak telah memanfaatkan financial technology (fintech) ini untuk mempermudah bisnis. Hasil survei menunjukkan bahwa tingkat inklusi keuangan bagi UMKM belum optimal. Populasi dalam penelitian ini adalah seluruh UKM yang ada di Kebonagung Demak. Pengumpulan data menggunakan metode accidental sampling. Alat analisis menggunakan regresi ganda berganda dengan melakukan uji lain seperti uji normalitas, uji deviasi asumsi klasik, uji kecocokan dan uji koefisien determinasi. Untuk tes intervening menggunakan tes sobel dengan program SPSS dan www.danielsoper.com. Hasil penelitian menunjukkan bahwa financial skill berpengaruh positif signifikan terhadap inklusi keuangan (H1 terbukti) dan juga berpengaruh terhadap layanan keuangan berbasis fintech (H2 terbukti). Jasa keuangan berbasis fintech berpengaruh positif signifikan terhadap inklusi keuangan (dibuktikan H3). Layanan keuangan berbasis fintech mampu memediasi pengaruh financial skills terhadap inklusi keuangan pada UMKM di Kabupaten Demak
Peran Inklusi Keuangan dalam Memediasi Pengaruh Mental Accounting dan Financial Technology terhadap Kinerja UMKM di Kabupaten Grobogan Astohar Astohar; Emi Wardati; Tri Sumiyanti; Shelly Geovanni
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i6.814

Abstract

MSMEs are a supporting sector of the country's economy and are able to survive in various conditions that occur in Indonesia. MSMEs are able to contribute to increasing national income and also help in absorbing labor as a result of increasing the performance of these MSMEs. Many factors that influence performance between mental accounting and financial technology are mediated by financial inclusion. The results of a preliminary survey on MSMEs in Grobogan Regency show that the average performance of MSMEs is still fluctuating. The object of this research was carried out on MSMEs in Grobogan Regency with a final sample size of 158 using the cluster random sampling method. The analysis tool uses a regression equation test with a mediation test using the Sobel test. The results of the descriptive analysis show that the variables mental accounting, financial technology, MSME financial inclusion and MSME performance in Grobogan Regency are in the sufficient category (2.33 to 3.65), with financial technology with the highest average. The mental accounting and financial technology variables are proven to have a positive and significant effect on the financial inclusion of MSMEs in Grobogan Regency. Mental accounting, financial technology and MSME financial inclusion are proven to influence the performance of MSMEs in Grobogan Regency. MSME financial inclusion is proven to mediate the influence of mental accounting and financial technology on MSME performance in Grobogan Regency.
The Role of Viral Marketing Value “Instagram” in Building Customer Relationships Performance: Perspectizing SDL Theory Andi Setiawan; Astohar Astohar; Bagus Yunianto Wibowo; Rif’ah Dwi Astuti; Wahyuni, Sri
International Journal of Education, Vocational and Social Science Vol. 4 No. 02 (2025): May, International Journal of Education, Vocational and Social Science( IJVESS
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v4i02.1790

Abstract

In the context of social media platforms, it is important for MSMEs to differentiate themselves in order to attract the attention of potential customers. This study uses the Viral Marketing Value Effect Model to examine the role of social media platforms in customer relationship performance. Data from 219 culinary MSMEs in Central Java shows that social media influencers and characteristics have an effect on customer relationship performance, while social media influencers do not. The study also explores how viral marketing value moderates the relationship between social media influencers and social media characteristics on customer relationships. The findings provide insights that extend the Service Dominant Logic (SDL) theory to social media marketing literacy in MSMEs.
STRATEGI PENERAPAN EKONOMI ISLAM BERBASIS DIGITAL UNTUK MENCAPAI TUJUAN PEMBANGUNAN BERKELANJUTAN (SDGs) Maulana Ihsan Yusufi Suyatno; Mirna Dyah Praptitorini; Anisa Kusumawardani; Astohar Astohar; Dhian Andanarini Minar Savitri
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i5.6173

Abstract

This study aims to explore strategic digital implementations of Islamic economic principles to support the achievement of Sustainable Development Goals (SDGs). The research uses a qualitative descriptive approach through a literature review of peer-reviewed journals and policy documents, combined with an analysis of current digital platforms in Islamic finance. The findings show that digitalization in Islamic economics has the potential to improve financial inclusion, zakat and waqf management, and encourage responsible investment, thereby aligning with multiple SDG targets. The findings highlight the urgent need for synergistic collaboration among stakeholders to digitize Islamic economic instruments for broader socio-economic impact.
Pengaruh Emotional Bias terhadap Keputusan Pendanaan BUMDes di Jawa Tengah dengan Keseimbangan Investasi Berbasis Imbalan sebagai Variabel Mediasi Astohar Astohar; Dhian Andanarini Minar Savitri; Willyanto Kartiko Kusumo; Emi Wardati
Pajak dan Manajemen Keuangan Vol. 2 No. 3 (2025): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i3.1481

Abstract

The Village-Owned Enterprises (BUMDes) play a strategic role in enhancing the village economy by utilizing the potential within the village. One of the main challenges faced by BUMDes is the issue of capital, which affects the ability of businesses to grow and achieve their shared goals. This study aims to analyze the effect of emotional bias on investment decisions with reward-based investment balance as a mediating variable. This study used a sample of 108 BUMDes scattered across six regions in Central Java. The sampling method employed was a combination of purposive sampling and cluster sampling, where the selected BUMDes represent specific regions and involve investors from the community or community groups. Data were collected from BUMDes in six regions (administrative areas) in Central Java. The analysis tools used in this study include simple regression, multiple regression, and the Sobel test for mediation, supported by normality tests, classical deviation tests, and coefficient of determination. The results showed that emotional bias significantly affected the investment decisions of the community (t = 3.034; sig = 0.000) and also influenced the reward-based investment balance (t = 4.256; sig = 0.000). Additionally, the reward-based investment balance variable was proven to have a direct impact on investment decisions (t = 3.190; sig = 0.000). This study also found that the reward-based investment balance variable partially mediates the effect of emotional bias on investment decisions, meaning that this effect can still be mediated by other variables. The Sobel test indicated a significant result (t = 3.104; sig = 0.000), showing that the effect of emotional bias on investment decisions can be mediated through reward-based investment balance.
Pengaruh Profitabilitas Pertumbuhan Perusahaan dan Struktur Aset Terhadap Kebijakan Hutang pada Perusahaan Sektor Consumer Cyclical di BEI Rut Elpina BR Nababan; Astohar Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 15 No. 2 (2024): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v15i2.745

Abstract

The main issue addressed in this research concerns the importance of selecting the appropriate funding sources for companies, particularly in the Consumer Cyclicals sector, which requires substantial financing to support operational activities. This study aims to analyze the influence of profitability, company growth, and asset structure on debt policy in Consumer Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employs purposive sampling, yielding 190 observations from companies that meet the criteria. Multiple linear regression is used as the analytical tool to examine the relationships among the variables. The results indicate that asset structure has a positive and significant effect on corporate debt policy, demonstrating that companies with a stronger asset base tend to adopt higher levels of debt financing. In contrast, profitability and company growth do not show a significant effect on debt policy, suggesting that these financial performance indicators may not be the primary determinants in the capital structure decisions for Consumer Cyclicals firms. These findings highlight the critical role of asset management in debt strategy while emphasizing that profitability and growth alone may not suffice to guide financing choices. Companies should consider the composition of assets carefully when determining their debt policies to optimize financial stability and operational efficiency.
Co-Authors Aditya Yoga Prasetya Andi Setiawan Andriana Olo Anisa Kusumawardani Astuti, Rif'ah Dwi Ayu Nisaa Harvioni Bagus Yunianto Wibowo DHIAN ANDANARINI MINAR SAVITRI Dias Nurlita Emi Wardati Frida Putri Novianti Isna Azizah Jumlatul Aulia Luluk Supriyanti Mirna Dyah Praptitorini Rahmania Mustahidda Ratna Kase Rima Alifia Rut Elpina BR Nababan sari rahmadani Sari Rahmadhani Shelly Geovanni Sri Wahyuni Sugiharti Sugiharti Tri Sumiyanti Willyanto Kartiko Kusumo