Articles
<![CDATA[Literasi Keuangan Dan Inklusi Keuangan Syariah Di Kalangan Tenaga Pendidik Kabupaten Kuningan ]]>
<![CDATA[Amir Hamzah]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Islam Vol 7, No 2, Oktober (2019) ]]>
Publisher : <![CDATA[SEKOLAH TINGGI EKONOMI ISLAM SEBI ]]>
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DOI: 10.35836/jakis.v7i2.76
<![CDATA[This research aims to examine indicators that financial literation and sharia financial inclusion. The object of this research is the education staff in Kuningan Regency. The data collection technique used questionnare model with random sampling technique of 200 respondent. The research method is quantitative and the data analysis tool used Structural Equation Modeling (SEM) with Software Lisrel. The results of this study is financial attitude significant positive on Sharia financial inclusion, financial behavior significant positive on Sharia financial inclusion, and financial knowledge significant positive on Sharia financial inclusion.]]>
<![CDATA[PELATIHAN PERENCANAAN DAN PENGELOLAAN KEUANGAN USAHA BERBASIS AKUNTANSI UMKM ]]>
<![CDATA[Amir Hamzah]]>;
<![CDATA[Enung Nurhayati]]>;
<![CDATA[Dadang Suhendar]]>
<![CDATA[ Glow: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2023): Glow: Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agug ]]>
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DOI: 10.37403/glow.v3i1.141
<![CDATA[Para pelaku UMKM di Desa Ancaran Kecamatan Kuningan belum memahami mengenai perencanaan dan pengelolaan keuangan berbasis akuntansi UMKM. Tujuan kegiatan ini adalah untuk meningkatkan pemahaman para pelaku UMKM mengenai perencanaan dan pengelolaan keuangan berbasis akuntansi UMKM. Metode yang digunakan dalam pelatihan ini adalah cermah, diskusi, praktek atau simulasi. Peserta kegiatan ini sebanyak 23 orang pelaku UMKM di Desa Ancaran. Hasil dari kegiatan pengabdian ini yaitu terjadi peningkatan atas pemahaman mengenai perencanaan dan pengelolaan keuangan berdasarkan hasil nila postest, pretest dan evaluasi responden. Peserta menilai bahwa pelatihan ini dapat memberikan manfaat berupa peningkatan pengetahuan, keterampilan diri dalam pengelolaan keuangan, dengan berbagai metode abaik ceramah, praktik dan diskusi, peserta juga menilai bahwa pemateri atau narasumber sangat baik dalam penguasaan metode dan materi.]]>
<![CDATA[Technology exploration of micro, small, and medium enterprises in Kuningan Regency, Indonesia ]]>
<![CDATA[Lili Karmela Fitriani]]>;
<![CDATA[Wachjuni Wachjuni]]>;
<![CDATA[Rio Andriyat Krisdiawan]]>;
<![CDATA[Amir Hamzah]]>
<![CDATA[ Indonesian Journal of Multidisciplinary Science Vol. 3 No. 5 (2024): Indonesian Journal of Multidisciplinary Science ]]>
Publisher : <![CDATA[International Journal Labs ]]>
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DOI: 10.55324/ijoms.v3i5.817
<![CDATA[The purpose of this research is to explore technology use in micro, small, and medium enterprises in Kuningan Regency, Indonesia. The data analysis method used in this study is Structural Equation Modeling (SEM) with programming tools that support primary data analysis in the form of Lisrel 8.8 with the population being UMKM actors totaling 791 people and the sample used was 222 MSMEs offender with random sampling technique. The structural model analysis between the technology learning orientation and the MSMEs performance shows that the estimation coefficient is positive and high at 2.94 with a t-value of 0.77, which means it is significant (the number is greater than 1.96). The results of the structural analysis between Competitive Advantage and MSMEs Performance show a coefficient value of 4.72 and a total value of 0.80. The research is expected to give more insight into the use of technology for MSMEs, especially in Indonesia, and become a reference for future research discussing about similar issues.]]>
<![CDATA[PELATIHAN EXCELENSI KEUANGAN SMK MENGASAH KETERAMPILAN LAPORAN KEUANGAN DENGAN SPREADSHEET ]]>
<![CDATA[Amir Hamzah]]>;
<![CDATA[Dendi Purnama]]>
<![CDATA[ Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/jabb.v5i1.668
<![CDATA[This community engagement initiative aimed to enhance the competence of Vocational School (SMK) students in preparing financial reports using spreadsheets. In this endeavor, we collaborated with an SMK in Kuningan Regency to organize training and practical sessions. The evaluation results demonstrated a significant improvement in students' understanding of financial reports.Before the training, the average exam score of students was 65, with only 75% of students passing the basic financial report knowledge exam. Following the training, the average exam score increased to 85, and the pass rate surged to 95%. These outcomes reflect the success of the training in improving students' comprehension and equipping them with practical skills necessary in the workforce.The significance of these results lies in the enhanced competence of SMK students in preparing financial reports, a skill highly sought after in today's business world. The success of this training attests to the tangible benefits of collaboration between educational institutions and the community in enhancing the quality of education and preparing students for their careers]]>
<![CDATA[Economic Empowerment of Households through Financial Management Training in Ciputih Village ]]>
<![CDATA[Amir Hamzah]]>;
<![CDATA[Lia Dwi Martika]]>;
<![CDATA[Oktaviani Rita Puspasari]]>;
<![CDATA[Siti Nurfatimah]]>
<![CDATA[ MOVE: Journal of Community Service and Engagement Vol. 3 No. 2 (2023): November 2023 ]]>
Publisher : <![CDATA[EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/move.v3i2.275
<![CDATA[Empowerment of Household Economics Through Financial Management Training in Ciputih Village is an effort to enhance household financial capabilities to drive economic stability and community resilience. Through tailored interactive workshops, the initiative introduced basic financial concepts, budget planning, savings, and investment strategies to the residents. Post-activity evaluations revealed improved financial understanding and better decision-making, evidenced by increased savings, enhanced budget allocation, and a heightened interest in entrepreneurship. The outcomes underscore the significance of financial education at the community level, strengthening not only individual aspects but also the overall village economy. Thus, empowerment through financial literacy aids not just households but also stimulates sustainable economic growth in rural communities.]]>
<![CDATA[FINANCIAL LITERACY AND ACCOUNTING LITERACY AMONG EX-MIGRANT WORKERS IN THE COMMUNITY ]]>
<![CDATA[Amir Hamzah]]>;
<![CDATA[Yudi Febriansyah]]>;
<![CDATA[Teti Rahmawati]]>;
<![CDATA[Siti Nuke Nurfatimah]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 02 (2024): Accruals Edisi September 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v8i02.1233
<![CDATA[The aim of this research is to examine and analyze the influence of financial attitudes and financial planning on financial literacy and accounting literacy. The methodology employed in this study is descriptive and verificative. The study population consists of ex-migrant workers in Kuningan Regency, totaling 282 individuals. Random sampling technique was used to select 133 participants. Analysis was conducted using Structural Equation Modeling (SEM), including validity and reliability tests of instruments (confirmatory factor analysis), testing the model of relationships between variables (path analysis), and forming an appropriate predictive model (structural model and regression analysis), utilizing LISREL software as the analytical tool. The research findings indicate that (1) financial attitudes do not have a significant influence on financial literacy, (2) financial planning has a positive influence on financial literacy, (3) financial attitudes have a negative influence on accounting literacy, (4) financial planning has a positive influence on accounting literacy, and (5) financial literacy has a positive influence on accounting literacy.]]>
<![CDATA[The Dynamics Of Financial Literacy And Accounting Literacy In Coastal Communities ]]>
<![CDATA[Lia Dwi Martika]]>;
<![CDATA[Amir Hamzah]]>;
<![CDATA[Oktaviani Rita Puspasari]]>
<![CDATA[ Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v28i2.1856
<![CDATA[This study analyses the factors affecting financial and accounting literacy. The sample in this study was 281 respondents. Quantitative research methods are used to test hypotheses and analyse data using SEM with LISREL software. The results showed that financial attitudes, financial behaviour, locus of control and financial inclusion positively affect financial literacy, and financial attitudes, financial behaviour, locus of control and financial inclusion affect accounting literacy, and financial literacy positively affect accounting literacy.]]>
<![CDATA[Analisis Faktor yang Mempengaruhi Enterprise Risk Management ]]>
<![CDATA[Hamzah, Amir]]>;
<![CDATA[Febriansyah, Yudi]]>
<![CDATA[ Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 16 No 2 (2022): Optimal: Jurnal Ekonomi dan Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/optimal.v16i2.5709
<![CDATA[This research aims to produce empirical facts / models that can explain the factors that influence ERM. To test the hypothesis that has been formulated through proving the results of the research used in statistical calculations so that the results of proof showing the rejection of Ho or acceptance of Ha are obtained. In this research, the research object was Manufacturing Companies in the Consumer Goods Industry Sector in 2019. The results of the F test show that financial leverage, company complexity and company size jointly affect ERM. The results of the t test show that financial leverage has a significant negative effect on ERM, firm size has a significant positive effect on ERM, and industry competition has no significant effect on ERM. keywords: financial leverage, industry competition, company size, ERM.]]>
<![CDATA[How Do Asymmetric Information and Financial Factors Influence Earnings Management? ]]>
<![CDATA[Hamzah, Amir]]>;
<![CDATA[Nopiyanti, Hilda]]>
<![CDATA[ Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 13 No 2: June 2024 ]]>
Publisher : <![CDATA[Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jika.v13i2.12554
<![CDATA[The purpose of this study is to analyze the influence of information asymmetry, deferred tax assets, deferred tax expenses, free cash flow, and investment opportunities set on earnings management practices in consumer service sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2017-2021. This research uses a descriptive and verificative method with a population of 47 companies. Through the purposive sampling technique, this research selects 22 companies for the period 2017-2021, resulting in a total of 110 observation data. The analysis method used is Panel Data Regression, which involves stages of classic assumption, model estimation, and model selection testing, as well as the coefficient of determination, and hypothesis testing. The partial testing results show that all observed variables have a positive and significant impact on earnings management practices. This research provides an important contribution to understanding the dynamics of earnings management practices in the context of the consumer service industry in Indonesia.]]>
<![CDATA[DETERMINATION ANALYSIS OF INVESTMENT DECISION-MAKING ]]>
<![CDATA[Hamzah, Amir]]>;
<![CDATA[Syarifudin, Syahrul]]>;
<![CDATA[Nurhayati, Enung]]>
<![CDATA[ JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 9, No 2 (2023): Vol 9, No. 2 (2023) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34203/jimfe.v9i2.7211
<![CDATA[ABSTRACTThis study aims to analyze and prove empirical facts regarding the factors influencing investment decisions among victims of illegal binary options investments. The research sample was victims of binary options investment who were selected using a purposive sampling method of 271 respondents. Data analysis was conducted using partial least squares (PLS), which is a structural equation modeling (SEM) approach based on components or variants. Based on the statistical test result, it was found that overconfidence bias, financial literacy, and risk perception had a significant positive effect on investment decisions. At the same time, mental accounting and locus of control did not affect investment decisions. The practical implication of our findings underscores the importance of targeted interventions and educational programs aimed at enhancing financial literacy and mitigating overconfidence bias among victims of illegal binary options investments, ultimately safeguarding their financial well-being.ABSTRAKPenelitian ini bertujuan untuk menganalisis dan membuktikan fakta empiris mengenai faktor-faktor yang mempengaruhi keputusan investasi pada korban investasi opsi biner ilegal. Sampel penelitian adalah korban investasi opsi biner yang dipilih menggunakan metode purposive sampling sebanyak 271 responden. Analisis data dilakukan dengan menggunakan Partial Least Squares (PLS) yang merupakan pendekatan Structural Equation Modelling (SEM) berdasarkan komponen atau varian. Berdasarkan hasil uji statistik ditemukan bahwa bias overconfident, literasi keuangan, dan persepsi risiko berpengaruh positif signifikan terhadap keputusan investasi, sedangkan mental akuntansi dan locus of control tidak berpengaruh terhadap keputusan investasi. Implikasi praktis dari temuan kami menggarisbawahi pentingnya intervensi yang ditargetkan dan program pendidikan yang bertujuan untuk meningkatkan literasi keuangan dan mengurangi bias terlalu percaya diri di antara para korban investasi opsi biner ilegal, yang pada akhirnya menjaga kesejahteraan finansial mereka.]]>
