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Sosialisasi Program Corporate Social Responsibility pada Usaha Kecil dan Mikro di Desa Karanganyar Kecamatan Klari, Kabupaten Karawang Hasanuh, Nanu; Suartini, Sri; Sugiharti, Harpa
Jurnal Pendidikan Tambusai Vol. 5 No. 3 (2021): 2021
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v5i3.2719

Aktivitas kegiatan pengabdian masyarakat ini berhubungan dengan sosialisasi program corporate social responsibility (CSR) pada Usaha Kecil dan Mikro (UKM) di Desa Karanganyar Kecamatan Klari Kabupaten Karawang. Masalah yang ada pada UKM Desa Karanganyar adalah adanya potensi permodalan bersumber dari CSR yang masih belum dimanfaatkan. Selain itu masih juga ada masalah ketidaktahuan tentang program CSR sebagai sumber permodalan serta ketidaktahuan bagaimana membuat proposal untuk mendapatkan dana CSR. Untuk itu diperlukan sosialisasi program CSR dari industri di sekitar Desa Karanganyar sehingga UKM Desa Karanganyar bisa membuat sendiri proposal pengajuan dana CSR kepada industri di sekitar wilayahnya. Kegiatan ini diperuntukkan bagi UKM Desa Karanganyar Kecamatan Klari Kabupaten Karawang agar bisa secara mandiri dan berkelanjutan mendapatkan sumber permodalan dana CSR dari perusahaan dalam kawasan industri yang ada di wilayah Kecamatan Klari.

A Study of Financial Literacy in College Students Sugiharti, Harpa; Rahim, Sarah Aulia; Nugraha, Nugraha; Purnamasari, Imas; Mardiani, Rika
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.66642

This study aimed to determine the financial literacy level of students of the Faculty of Economics and Business Education at the Indonesian Education University. The research method used in this research is survey and descriptive research with a quantitative approach. This study has a population of 1.681 Faculty of Economics and Business Education students at the Universitas Pendidikan Indonesia class of 2021 and 2022. This research departs from the issue of the rampant use of fintech at a productive age without being accompanied by good financial literacy skills, and it impacts lousy credit cases. The results of this study indicate that students of the Faculty of Economics and Business Education at the University of Education Indonesia are at the middle literacy level or sufficiently literate with gender does not differentiate the level of financial literacy between women and men, the region of origin does not differentiate the quality of the literacy level of students both from Java Island and outside Java Island, and an increase in the level of financial literacy accompanies students with personal income from the lowest to the highest.

The Impact of Implementing PSAK 116 on the Financial Performance of Transportation Sub-Sector Companies Listed on the Indonesian Stock Exchange Mardiani, Rika; Sugiharti, Harpa; Hardiana, R. Dian; Muntashofi, Badria
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.66758

The process of aligning Indonesian accounting standards with International Financial Reporting Standards (IFRS) is currently ongoing in Indonesia. On January 1, 2020, Indonesia implemented PSAK 73 (currently Named PSAK.116) , an adaptation of IFRS 16 specifically for lease accounts. The adoption of this PSAK profoundly impacts companies that primarily acquire their assets through lease arrangements. Conversely, numerous firms in the Transportation Sub Sector in Indonesia often use leasing as a means of obtaining their assets. Additionally, it includes four measured financial ratios: solvency ratio, profitability ratio, liquidity ratio, and bankruptcy risk. This study employs quantitative descriptive research methodologies, applying financial report data from transportation companies The data covers the years 2017 until 2019, representing the period before to the implementation of PSAK 116. Additionally, data from the years 2020 until 2022 is included to represent the period of PSAK 116 implementation. The findings of this study indicate that there are not significant differences in solvency ratios, profitability ratios, liquidity ratios and bankruptcy risk before and after the adoption of PSAK 116 in transportation sub-sector companies listed on the Indonesia Stock Exchange. Consequently, the adoption of PSAK 116 is unlikely to result in significant changes to the Company's financial statements.

Implementation of Sustainable Development Goals (SDGs) in Sustainable Regional Development in Muara Enim Regency Hardiana, Raden Dian; Sugiharti, Harpa; Mulyani, Heni; Kurniati, Fitrina; Arlinda, Hanifia; Lhutfi, Iqbal
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.72523

The purpose of monitoring is to observe the progress of achieving the Sustainable Development Goals (SDGs) over time to measure progress in achieving targets using predetermined indicators and identify and anticipate problems that arise and will arise so that action can be taken as early as possible. The evaluation provided an overview of the achievements of SDGs. It analyses the problems and factors that cause them so that the evaluation results become feedback for improving policy planning, programs, and activities, especially those related to SDGs. The results of the implementation of this Community Service show that the number of Muara Enim Regency SDGs indicators contained in the SDGs Regional Action Plan document are 153 indicators, consisting of 70 indicators of the social development pillar, 37 indicators on the economic development pillar, 29 indicators on the environmental development pillar and 17 indicators on the legal / governance development pillar. Many indicators still fall into the category of unmeasurable or purple. Then, there are still indicators in the red and yellow categories due to the setting of targets that are pretty high and different from the targets in other planning documents and even with higher targets and no revision or change in targets, especially after the COVID-19 pandemic in 2020.

Pengaruh Kebiasaan Belajar dan Minat Belajar terhadap Hasil Belajar Siswa SMK Negeri se-Kabupaten Sumedang Harpa Sugiharti; Laila Ratna Nurwulan; Heni Mulyani; Kholida Atiyatul Maula; Rika Mardiani
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Proses belajar bertujuan untuk mengubah tingkah laku dari segi pengetahuan (kognitif), sikap (afektif), dan psikomotor. Pengukuran keberhasilan belajar siswa dapat digunakan melalui skala nilai yang terdiri dari huruf, kata, atau simbol. Penelitian ini bertujuan untuk mengetahui gambaran kebiasaan belajar, minat belajar dan hasil belajar siswa, serta untuk mengetahui pengaruh kebiasaan belajar dan minat belajar terhadap hasil belajar siswa. Metode penelitian yang digunakan adalah deskriptif dan verifikatif dengan pendekatan kuantitatif. Penelitian ini dilakukan terhadap siswa kelas XII jurusan Akuntansi dan Keuangan Lembaga di SMK Negeri se-Kabupaten Sumedang, yang memiliki populasi 243 siswa. Teknik pengumpulan data yang digunakan adalah dokumentasi dan kuesioner. Hasil penelitian menunjukkan bahwa kebiasaan belajar siswa berada dalam kategori sedang, artinya siswa memiliki kebiasaan belajar yang cukup baik untuk menunjang proses belajarnya. Kemudian minat belajar siswa berada pada kategori tinggi, artinya siswa memiliki minat belajar yang sangat besar dalam menunjang proses belajarnya. Hasil belajar dalam penelitian ini menunjukkan bahwa sebagian besar siswa memiliki hasil belajar yang memuaskan. Hasil pengujian pengaruh menunjukkan bahwa kebiasaan belajar berpengaruh positif terhadap hasil belajar dan minat belajar berpengaruh positif terhadap hasil belajar siswa.

Analisis Minat Menggunakan E-Commerce Pada Wirausaha Mahasiswa Universitas Pendidikan Indonesia Setiawan, Yana; Muthia, Muthia; Sugiharti, Harpa
Jurnal Ilmu Manajemen dan Bisnis Vol 15, No 1 (2024): Jurnal Ilmu Manajemen dan Bisnis. Maret 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v15i1.75070

Penelitian ini bertujuan untuk menganalisis minat menggunakan e-commerce pada wirausaha mahasiswa Universitas Pendidikan Indonesia. Metode penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan berupa angket dalam bentuk google form yang disebarkan kepada responden penelitian. Dalam penelitian ini banyak wirausaha muda yang belum menggunakan e-commerce sebagai media penjualan dan pemasaran. Oleh karena itu, responden yang digunakan sebanyak 155 mahasiswa penerima pendanaan dalam program kewirausahaan Belmawa Kemendikbudristek. Hasil penelitian menunjukkan bahwa minat mahasiswa dalam menggunakan e-commerce berada pada kategori tinggi. Hal ini ditunjukkan dengan ketiga indikator yaitu sikap perilaku minat e-commerce berada pada kategori tinggi, indikator norma subjektif berada pada kategori tinggi, dan indikator persepsi kontrol perilaku berada pada kategori tinggi

Cognitive Bias on Financial Decision-Making in MSMEs Purnamasari, Imas; Sugiharti, Harpa; Machmud, Amir; Hartika, Nely; Ahiase, Godwin; Acheampong, Kennedy
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 20 No 1 (2025): March 2025
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v20i1.14805

This study aims to analyze the effect of cognitive bias on the Financial Decision Making of MSME actors in Bandung City. The research method used is descriptive verification with quantitative approach. Data were collected through questionnaires distributed to 385 MSME actors in Bandung City. The variables being studied for independent variables are overconfidence bias, confirmation bias, herding bias, anchoring bias, hindsight bias, the illusion of control bias, loss aversion bias, endowment bias, regret aversion bias, and status quo bias, while for the dependent variable is Financial Decision Making. Regression results show that overconfidence bias and loss aversion bias positively affect financial decision-making, while the illusion of control bias has a negative effect. Other cognitive bias variables do not affect Financial Decision Making. Cognitive biases that cause suboptimal financial decisions can hinder the productivity of MSMEs, this can affect the contribution of the MSME sector to the National Gross Domestic Product.

Cognitive Bias on Financial Decision-Making in MSMEs Purnamasari, Imas; Sugiharti, Harpa; Machmud, Amir; Hartika, Nely; Ahiase, Godwin; Acheampong, Kennedy
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 20 No 1 (2025): March 2025
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v20i1.14805

This study aims to analyze the effect of cognitive bias on the Financial Decision Making of MSME actors in Bandung City. The research method used is descriptive verification with quantitative approach. Data were collected through questionnaires distributed to 385 MSME actors in Bandung City. The variables being studied for independent variables are overconfidence bias, confirmation bias, herding bias, anchoring bias, hindsight bias, the illusion of control bias, loss aversion bias, endowment bias, regret aversion bias, and status quo bias, while for the dependent variable is Financial Decision Making. Regression results show that overconfidence bias and loss aversion bias positively affect financial decision-making, while the illusion of control bias has a negative effect. Other cognitive bias variables do not affect Financial Decision Making. Cognitive biases that cause suboptimal financial decisions can hinder the productivity of MSMEs, this can affect the contribution of the MSME sector to the National Gross Domestic Product.

Pengaruh Rasio Keuangan dan Good Corporate Governance terhadap Kinerja Keuangan Lestarina, Utami Fahmi; Ramdan, Nurul Amalia; Aziz, Aghni Aulia; Sugiharti, Harpa
J-MAS (Jurnal Manajemen dan Sains) Vol 10, No 2 (2025): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v10i2.2288

This research was conducted to evaluate and examine the impact of profitability, sales growth, and firm size on financial performance in Food and Beverage companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The sampling technique applied in this study was purposive sampling, which involves selecting samples based on specific criteria to sharpen the research focus. Based on this purposive sampling method, there were 14 Food and Beverage companies listed on the Indonesia Stock Exchange (IDX), with a total of 70 data points collected over five years. The data source used in this research was annual reports. The data analysis methods employed were multiple linear regression analysis, descriptive statistical analysis, classical assumption testing, and hypothesis testing. After conducting the tests, the results revealed that profitability ratio and firm size have a positive and significant impact on companies’ financial performance, while sales growth ratio shows no significant influence on company performance. Therefore, it can be concluded that profitability ratio and firm size play a crucial role in determining financial performance, whereas sales growth ratio does not make a meaningful contribution in this regard.

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