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BOOSTING FINANCIAL LITERACY IN PRIMARY SCHOOL: A STUDY OF PARTICIPATORY METHODS AND DIGITAL EVALUATION IN INDONESIAN CITIZEN EDUCATION CENTERS, KLANG, SELANGOR, MALAYSIA Auria Dianing Cahya; Sri Luayyi; Taufik Akbar
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 4 (2025): Devote: Jurnal Pengabdian Masyarakat Global, 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i4.4706

Abstract

This community service initiative addressed the challenge of limited access to financial literacy among elementary school children of Indonesian migrant workers in Klang, Selangor, Malaysia. The program aimed to enhance students’ ability to manage money from an early age by introducing practical, contextual, and engaging learning approaches. A participatory method was employed, where students actively engaged in activities supported by worksheets and digital quizzes designed to fit their cognitive stage. Data were gathered through documentation and interactive assessments, with descriptive quantitative analysis used to evaluate outcomes. The findings showed that students significantly improved in distinguishing needs from wants, developing simple budgets, and allocating pocket money for savings. The integration of digital tools increased their motivation and knowledge retention, while participatory activities fostered responsible financial behavior. Overall, the program effectively enhanced children’s basic financial management skills and highlighted the importance of early financial literacy education in non-formal learning environments. These results suggest that participatory and technology-based approaches can serve as innovative models for financial education in disadvantaged communities.
Analisis Hubungan Kausalitas antara PDB, Impor, FDI dan Utang Luar Negeri di Indonesia Taufik Akbar
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 13 No. 2 (2018): Oktober - Maret
Publisher : INSTITUT TEKNOLOGI DAN BISNIS PGRI DEWANTARA JOMBANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.946 KB) | DOI: 10.26533/eksis.v13i2.267

Abstract

Tujuan dari penelitian ini adalah untuk menguji hubungan kausalitas dan kointegrasi antara PDB, impor, penanaman modal asing, serta utang luar negeri di Indonesia dengan menggunakan data sekunder berbentuk time series periode tahun 2004-2015. Penelitian ini bersifat deskriptif kuantitatif dengan menggunakan metode multivariat Johansen Co-Integration dan Granger Causality dalam kerangka Vector Autoregressive (VAR) menggunakan Eviews. Hasil uji Granger-Causality menunjukkan bahwa tidak terdapat hubungan kausalitas antar variabel, namun terdapat hubungan satu arah, yang meliputi impor barang modal ke impor bahan baku dan bahan penolong, impor bahan baku dan bahan penolong ke penanaman modal asing, impor barang modal ke penanaman modal asing, serta utang luar negeri ke penanaman modal asing. Selain itu, berdasarkan hasil uji kointegrasi menggunakan Johansen Co-Integration test menunjukkan bahwa variabel-variabel yang diteliti terkointegrasi, sehingga digunakan VECM dalam permodelan untuk mengetahui hubungan jangka panjang antara variabel-variabel yang tidak stasioner.  
Moderasi Return Saham dan Kinerja Keuangan pada GCG terhadap Nilai Perusahaan IDX30 Mochamad Bagus Adi Nourcholis; Taufik Akbar
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 2 (2026)
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i2.441

Abstract

This research analyzes the impact of Good Corporate Governance (GCG) on firm valuation, focusing on wheth-er stock return and financial performance moderate that relationship in IDX30 companies during 2022–2024. GCG is indicated by institutional ownership, while firm value, stock return, and financial performance are measured through PBV, total annual return, and ROA, respectively. The study employs panel data regression combined with Moderated Regression Analysis (MRA) using a Random Effects Model. Findings reveal no sta-tistically significant influence from institutional ownership, ROA, or stock return. The results highlight that strengthening GCG implementation quality is more crucial than depending solely on ownership structure.
Bridging The Gap: Kebijakan Dividen Sebagai Katalis Penguatan Performa Finansial Terhadap Valuasi Perusahaan Surya Patrisia Angelica; Taufik Akbar
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 2 (2026)
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i2.446

Abstract

This study aims to investigate the effects of liquidity, leverage, and profitability on firm valuation, while also examining the role of dividend policy as a moderating variable within these relationships. A quantitative associative approach was employed, utilizing secondary data sourced from quarterly financial statements of com-panies listed in the IDXHIDIV20 index during the 2022–2024 period. Samples were selected through purpos-ive sampling, and data analysis was performed using panel regression via EViews 13, applying the Moderated Regression Analysis (MRA) technique. The Chow, Hausman, and Lagrange Multiplier tests were conducted to identify the most appropriate estimation model. Results reveal that profitability exerts a positive and signifi-cant influence on firm valuation, whereas liquidity and leverage have no substantial effect. Additionally, divi-dend policy was found to moderate the relationships between liquidity and leverage and firm valuation, but did not serve as a moderating factor for profitability. These findings highlight the importance of dividend policy as a moderating mechanism and suggest that strategic management of financial ratios coupled with a consistent dividend policy can enhance firm value and strengthen investor confidence.
Sustainable Competitive Advantage: Transforming Green Practices Into Batik SME Performance Srikalimah Srikalimah; Ahmad Idris; Taufik Akbar; Nuril Aulia Munawaroh; Miftahul Munir
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2719

Abstract

This study analyzes how green entrepreneurship (GE) and sustainable business management (GBM) affect the performance of natural-dye batik SMEs., with sustainable competitive advantage (SCA) serving as a mediating factor. The research population consists of 48 natural-dye batik MSMEs in Kediri registered with relevant institutions. A saturated sampling technique was applied, making the entire population the research sample. The research utilized Structural Equation Modeling-Partial Least Squares (SEM-PLS) to quantitatively investigate both direct effects and mediated relationships among variables. The findings indicate that GE and GBM have no significant direct effect on BP or SCA. Conversely, SCA has a significant positive effect on BP and fully mediates the influence of GE on BP as well as GBM on BP. The study underlines that improvements in business performance through green entrepreneurship and green business management are achieved only if such practices are first shaped into sustainable competitive advantage. These results provide empirical support for the Natural Resource-Based View (NRBV), highlighting that environmental strategies yield sustainable performance only when coupled with inimitable organizational capabilities and provides practical implications for batik MSMEs to focus on product differentiation, innovation, and eco-branding.
Evaluation Of Financial Performance And Governance Of PT. Bank Syariah Indonesia Tbk Using The Risk Based Bank Rating Method Zulia Nur Farida; Taufik Akbar
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9178

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kesehatan PT Bank Syariah Indonesia Tbk (BSI) selama periode 2019–2024 dengan menggunakan metode Risk-Based Bank Rating (RBBR). Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan PT Bank Syariah Indonesia Tbk yang dipublikasikan melalui Bursa Efek Indonesia. Penilaian tingkat kesehatan bank dilakukan berdasarkan empat aspek utama, yaitu Risk Profile yang diukur melalui rasio Non-Performing Financing (NPF) dan Financing to Deposit Ratio (FDR), Good Corporate Governance (GCG), Earnings yang diukur melalui rasio Return on Assets (ROA), Return on Equity (ROE), dan Beban Operasional terhadap Pendapatan Operasional (BOPO), serta Capital yang diukur melalui Capital Adequacy Ratio (CAR). Hasil penelitian menunjukkan bahwa tingkat kesehatan PT Bank Syariah Indonesia Tbk mengalami peningkatan yang signifikan dan berada pada kategori sangat sehat. Nilai komposit meningkat dari 80% pada tahun 2019 menjadi 97,14% pada periode 2023–2024. Temuan ini menunjukkan bahwa PT Bank Syariah Indonesia Tbk mampu mengelola risiko, menerapkan tata kelola perusahaan yang baik, meningkatkan profitabilitas, serta menjaga kecukupan modal secara berkelanjutan, sehingga mendukung stabilitas dan keberlanjutan kinerja perbankan syariah.
Financial Distress Analysis of Retail Companies on IDX: Altman, Springate, and Zmijewski Models Dayegha Feruziarya Putri Abelgissabella; Taufik Akbar
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 3 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i3.33312

Abstract

The Indonesian retail sector has experienced digital disruption and shifting consumer preferences, making early detection of financial distress increasingly important. This study aims to compare financial distress predictions of retail companies listed on the Indonesia Stock Exchange (IDX) using the Altman Z-Score, Springate, and Zmijewski models for the 2021–2024 period. A quantitative descriptive method was applied using secondary data from audited annual reports of 26 retail companies selected through purposive sampling. Financial ratios were calculated based on each model and classified to assess bankruptcy risk. The findings show that most companies fall into the safe zone across the three models, indicating generally strong liquidity, profitability, and solvency. However, several firms, particularly GLOB, TELE, and TRIO, are consistently categorized as distress, reflecting structural financial weaknesses and a high probability of bankruptcy without corrective action. The results highlight the role of multiple prediction models to enhance early warning accuracy and support managerial and investment decisions.
Good Influence Corporate Governance , Return on Assets and Earnings Per Share in Increasing the Value of State-Owned Enterprises in Indonesia Wanda Pramestika; Taufik Akbar
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3497

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG), Return on Assets (ROA), and Earnings Per Share (EPS) on firm value in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange. The study employs a quantitative approach using an associative method. The data used are secondary data obtained from the financial statements and annual reports of SOEs for the 2021–2023 period. The research sample was determined using a purposive sampling method, resulting in 20 SOEs as the sample. Data analysis was conducted using multiple linear regression with the assistance of statistical software. The results show that partially, GCG, ROA, and EPS do not have a significant effect on firm value. Simultaneously, these three independent variables also do not have a significant effect on firm value. The coefficient of determination (R²) of 0.054 indicates that GCG, ROA, and EPS explain only 5.4% of the variation in firm value, while the remaining variation is influenced by other factors outside the research model. These findings indicate that the firm value of SOEs is more strongly influenced by external factors such as macroeconomic conditions, government policies, and market sentiment than by the governance and financial performance indicators examined in this study.
Pengaruh Kualitas Pelayanan, Ketepatan Waktu, dan Tarif Pengiriman terhadap Kepuasan Pelanggan J&T Express (Cabang Penanggungan Kota Kediri) Mohammad Novito Reraldy; Karari Budi Prasasti; Taufik Akbar
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 3 No 4 (2025): Desember
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v3i4.741

Abstract

Dampak yang diberikan oleh variabel bebas yakni kualitas pelayanan, ketepatan waktu, dan tarif pengiriman terhadap variabel tetap yakni kepuasaan yang dilakukan oleh pelanggan J&T Express Cabang Penanggungan. Kuantitatif merupakan metode yang digunakan dan Purposive Sampling adalah teknik pengambilan sampel yang digunaka, sedangkan untuk kriteria dari sampel yang digunakan adalah konsumen yang telah menggunakan layanan dari J&T Express Cabang Penanggungan lebih dari satu kali sejumlah 140 responden melalui kuisioner yang dilakukan secara online. Sebelum melakukan uji hipotesis peneliti menggunakan beberapa pengujian terlebih dahulu seperti uji validitas dan uji reliabilitas pada setiap butir pernyataan yang digunakan, serta melakukan uji asumsi klasik untuk meninjau apakah variabel – variabel yang digunakan layak untuk digunakan dalam penelitian ini. Kualitas pelayanan dan tarif pengiriman memiliki pengaruh signifikan terhadap kepuasan pelanggan, akan tetapi berbeda dengan ketepatan waktu yang berpengaruh akan tetapi tidak signifikan terhadap kepuasan pelanggan sedangkan ketika disimultankan ketiga variabel ini memiliki pengaruh yang signifikan terhadap kepuasan pelanggan J&T Express Cabang Penanggungan.