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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Trikonomika: Jurnal Ekonomi The Indonesian Accounting Review Jurnal Riset Akuntansi Terpadu Jurnal Riset Keuangan dan Akuntansi (JRKA) Sosio e-kons Sketsa Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JURISMA: Jurnal Riset Bisnis & Manajemen JIKA: Jurnal Ilmu Keuangan dan Perbankan Jambura Equilibrium Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) Kajian Akuntansi Tasharruf: Journal Economics and Business of Islam Indonesia Accounting Journal Journal of Global Business and Management Review Global Financial Accounting Journal Jurnal Akuntansi Jurnal Manajemen Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Abdimas Bina Bangsa MOVE: Journal of Community Service and Engagement Jurnal Bina Bangsa Ekonomika JDEP (Jurnal Dinamika Ekonomi Pembangunan) Jurnal Inspirasi Binsis dan Manajemen Journal of Innovation and Sustainable Empowerment Inkubis: Jurnal Ekonomi dan Bisnis Pena Dimas Basic and Applied Accounting Research Journal Journal of Accounting, Management, Economics, and Business Journal of Entrepreneurship and Community Innovations Jurnal Akuntansi dan Keuangan Islam (JAKIs) Inaba of Community Services Journal Glow: Jurnal Pengabdian Kepada Masyarakat IEFBR: Islamic Economics, Finance, and Banking Review Jurnal Pemberdayaan Masyarakat (JUPEMAS) JAMARI : Jurnal Pengabdian Masyarakat Mandiri JAMARI : Jurnal Pengabdian Masyarakat Mandiri Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Amir Hamzah
Universitas Kuningan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Sustainable Financial Planning: Educating Housewives on Long-Term Investment Strategies Amir Hamzah; Iman Teguh; Oktaviani Rita Puspasari
Journal of Innovation and Sustainable Empowerment Vol. 5 No. 1 (2026)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jise.v5i1.199

Abstract

Kesejahteraan keluarga seringkali ditentukan oleh kecakapan ibu rumah tangga dalam mengelola keuangan. Namun, literasi keuangan di kalangan perempuan masih rendah, ditandai dengan pola pikir jangka pendek, kerentanan terhadap investasi bodong, dan ketakutan terhadap teknologi finansial. Tujuan: Program pengabdian masyarakat ini bertujuan untuk memberdayakan anggota PKK di Desa Awirarangan melalui edukasi praktis mengenai perencanaan keuangan berkelanjutan dan investasi jangka panjang. Metode: Kegiatan dilakukan menggunakan metode Interactive Training Seminar yang meliputi empat tahap: asesmen (pre-test), penyampaian materi (literasi, strategi investasi, dan kewaspadaan penipuan), simulasi praktis (penyusunan anggaran), dan evaluasi (post-test). Hasil: Pelatihan ini diikuti oleh 30 peserta dan menunjukkan peningkatan signifikan pada seluruh aspek literasi. Pemahaman mengenai strategi menabung realistis melonjak dari 28% menjadi 80%, sementara kewaspadaan terhadap risiko pinjaman online ilegal meningkat dari 50% menjadi 90%. Selain itu, terbentuk inisiatif "Arisan Cerdas" sebagai wadah keberlanjutan program. Kesimpulan: Pendekatan edukasi yang partisipatif dan praktis terbukti efektif mengubah pola pikir konsumtif menjadi strategis, serta meningkatkan kepercayaan diri ibu rumah tangga dalam membangun resiliensi ekonomi keluarga.
Revaluasi Aset Pada Perusahaan Perbankan Indonesia Amir Hamzah; Lia Dwi Martika; Indriyani Indriyani
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.5861

Abstract

The purpose of this study was to determine the effect of Debt Contracts, Political Factors, and Information Asymmetry on Asset Revaluation. The research method used in this research is descriptive and verification methods. The population of this research is banking as many as 110 companies registered with the Financial Services Authority in 2018-2022. The method of determining the sample in this study used a purposive sampling method of 30 companies registered with the Financial Services Authority in 2018-2022. The analysis technique applied in this research is logistic regression analysis. The test results show that the Debt Contract, Political Factor, and Information Asymmetry simultaneously has a significant effect on Asset Revaluation. Leverage, Liquidity, Operating Cash Flow, Company Size, and Fixed Asset Intensity partially has a positive effect on asset revaluation.
WAWASAN BUDAYA: LITERASI KEUANGAN DAN AKUNTANSI DI DAERAH PANTAI Oktaviani Rita Puspasari; Amir Hamzah; Lia Dwi Martika
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i2.10193

Abstract

ABSTRACT The aim of this research is to analyze the factors influencing financial literacy and accounting literacy among coastal community members. The population in this study consists of 520 respondents. The sampling technique employed is random sampling, with a sample size of 210 individuals from coastal communities. Data analysis is conducted using Structural Equation Model (SEM), and the analysis tool is the LISREL 9 software. The results indicate that financial attitudes, religiosity, and financial planning positively influence both financial literacy and accounting literacy. Furthermore, financial literacy has a positive impact on accounting literacy. The implications of this study underscore the importance of considering these factors when designing financial and accounting literacy programs tailored to empower coastal communities. Precision in policy measures and educational initiatives can be crafted to meet the specific needs of coastal communities, enhancing their understanding of financial and accounting matters and supporting economic growth and community resilience in the region. Keyword: Financial Attitude, Religiosity, Financial Planning, Financial Literacy, Accounting Literacy, Coastal Communities
Implementasi Akuntansi Sederhana dan Literasi Akuntansi terhadap Sustainability Finansial dengan Moderasi Tingkat Pendidikan Yudi Febriansyah; Amir Hamzah; Iman Teguh
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i2.11297

Abstract

Abstract This study aims to analyze the effect of simple accounting implementation and accounting literacy on the financial sustainability of housewives, and to examine the moderating role of education level in this relationship. The research is motivated by the low adoption of financial recording and limited accounting literacy among housewives, which negatively impacts household financial resilience. The study employs a quantitative approach with a descriptive-verificative method. A total of 247 housewives in Kuningan Regency were selected using a random sampling technique. Data were collected via questionnaires and analyzed using SmartPLS 4.0. The results reveal that both simple accounting practices and accounting literacy have a positive and significant effect on financial sustainability. Moreover, education level shows a significant direct effect and also serves as a moderator that strengthens the relationship between accounting practices and financial sustainability. These findings emphasize the critical role of education and accounting skills in enhancing household financial resilience. The practical implication of this study suggests the need for community-based accounting training programs for housewives to support sustainable household financial management. Keywords: simple accounting, accounting literacy, financial sustainability, housewives, education
Analisis Faktor yang Mempengaruhi Enterprise Risk Management Amir Hamzah; Yudi Febriansyah
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 16 No 2 (2022): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/optimal.v16i2.5709

Abstract

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.
Pengaruh Intensitas Adopsi Fintech dan Penerapan Green Accounting terhadap Akses Pembiayaan pada UKM di Kabupaten Kuningan Amir Hamzah; Teti Rahmawati
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 4 No. 3 (2026)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v4i3.2217

Abstract

Tujuan – Usaha Kecil dan Menengah (UKM) di Kabupaten Kuningan memberikan kontribusi yang signifikan terhadap perekonomian daerah, namun akses terhadap pembiayaan formal masih menghadapi berbagai kendala akibat rendahnya tingkat digitalisasi dan terbatasnya penerapan praktik akuntansi hijau (green accounting). Penelitian ini bertujuan untuk menganalisis pengaruh intensitas adopsi financial technology (fintech) dan penerapan green accounting terhadap akses pembiayaan pada UKM di Kabupaten Kuningan. Metodologi – Penelitian ini menggunakan desain survei eksplanatori dengan pendekatan kuantitatif. Sampel penelitian berjumlah 170 UKM yang ditentukan menggunakan teknik simple random sampling dari populasi UKM yang beroperasi di Kabupaten Kuningan. Data dikumpulkan melalui kuesioner dengan skala Likert lima poin dan dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan perangkat lunak SmartPLS. Analisis meliputi evaluasi outer model (validitas konvergen, validitas diskriminan, dan reliabilitas) serta evaluasi inner model (R-Square dan Q-Square), sedangkan pengujian hipotesis dilakukan menggunakan teknik bootstrapping. Temuan – Hasil penelitian menunjukkan bahwa intensitas adopsi fintech dan penerapan green accounting masing-masing berpengaruh positif dan signifikan terhadap akses pembiayaan, baik secara parsial maupun simultan. UKM yang memanfaatkan layanan fintech secara lebih intensif serta menerapkan praktik pengakuan, pengukuran, dan pengungkapan biaya lingkungan memiliki peluang yang lebih besar untuk memperoleh akses pembiayaan. Temuan ini sejalan dengan Technology Acceptance Model (TAM) dan Legitimacy Theory. Kebaruan – Penelitian ini menawarkan kebaruan dengan mengintegrasikan intensitas adopsi fintech, bukan sekadar status adopsi (ya/tidak), serta penerapan green accounting sebagai prediktor simultan terhadap akses pembiayaan. Kombinasi kedua variabel tersebut masih jarang diteliti, khususnya pada tingkat kabupaten di negara berkembang seperti Kabupaten Kuningan. Signifikansi – Penelitian ini memberikan manfaat bagi pemilik UKM dalam meningkatkan kelayakan memperoleh pembiayaan, bagi lembaga keuangan dalam merancang produk pembiayaan yang lebih inklusif dan berorientasi pada keberlanjutan, serta bagi pemerintah daerah dalam menyusun program peningkatan kapasitas digital dan kepedulian lingkungan bagi pelaku usaha kecil.
Determinants of Tax Compliance Behavior of Future Taxpayers: Proof of Students in the Cirebon Region Using PLS-SEM Rizki Indrawan; Amir Hamzah
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.296

Abstract

Background: Tax compliance among university students is essential for strengthening future tax revenue, yet evidence on its determinants remains limited in Indonesia. Objective: This study aims to examine the effects of tax awareness, tax knowledge, tax system modernization, tax education, tax socialization, and tax ethics on tax compliance behavior among university students in the Cirebon region, Indonesia. Method: This study employed a quantitative research approach involving 260 students from the Faculty of Economics and Business in Cirebon City, Cirebon Regency, and Indramayu. Respondents were selected using purposive sampling based on prior experience with taxation courses. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS to evaluate the relationships among seven research constructs. Results: The findings indicate that tax awareness (β = 0.593, p = 0.001), tax knowledge (β = 0.649, p < 0.001), and tax socialization (β = 0.428, p < 0.001) have significant positive effects on tax compliance behavior. Conversely, tax system modernization (β = −0.280, p < 0.001) and tax education (β = −0.543, p = 0.011) exhibit significant negative effects, suggesting implementation challenges in the student context. Tax ethics does not significantly influence tax compliance behavior (β = 0.067, p = 0.562). The structural model demonstrates excellent explanatory power (R² = 0.981) and high predictive relevance (Q² = 0.895). Conclusion: Tax compliance among university students is mainly influenced by tax awareness, tax knowledge, and tax socialization. The findings provide practical guidance for improving tax education and compliance strategies for future taxpayers.
The Architecture of Endurance: A Systematic Review of SME Financial Sustainability in Emerging Markets Amir Hamzah; Arief Rahman; Hadri Kusuma
The Indonesian Accounting Review Vol. 16 No. 2 (2026): Volume 16 No 2 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i2.5677

Abstract

The financial sustainability of small and medium-sized enterprises (SMEs) has become increasingly important in the context of economic volatility, technological disruption, and growing sustainability demands. However, existing studies remain fragmented and often examine financial, organizational, technological, and environmental factors in isolation. This study systematically reviews 49 articles indexed in the Scopus and Web of Science databases published between 2014 and 2026 to identify the dominant determinants, thematic patterns, and conceptual structure of financial sustainability in SMEs. Using the PRISMA protocol and NVivo-based bibliometric and thematic analyses, this study examines publication trends, geographic distribution, lexical structures, and thematic relationships across the literature. The results show that research is concentrated primarily in Asia and Europe, reflecting increasing scholarly attention to financial literacy, governance quality, resilience, digital transformation, FinTech adoption, ESG practices, and green finance. Thematic synthesis reveals three interconnected pillars—Internal Capability, Adaptive Resilience, and Digital–Green Transformation—which collectively form an architecture of endurance framework that explains how SMEs maintain financial viability under conditions of uncertainty and change. This framework advances prior reviews by integrating organizational capability, resilience-building mechanisms, and sustainability-oriented transformation into a unified model of financial sustainability for SMEs. Practically, the findings highlight the importance of strengthening financial literacy, governance quality, risk management capability, digital adoption, and sustainability-oriented financing, while emphasizing the role of policy support and financial inclusion in fostering SME resilience. Future research should further explore the implications of generative artificial intelligence, blockchain-based finance, and decentralized finance (DeFi) on SME financial sustainability.
Digital Accounting Interventions: Securing SME Financial Sustainability through Mind, Emotion, and Capability Amir Hamzah; Dendi Purnama; Siti Nuke Nurfatimah
Jurnal Riset Akuntansi Terpadu Vol 19, No 1 (2026)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v19i1.41821

Abstract

Financial sustainability has become a critical challenge for Small and Medium-sized Enterprises (SMEs) in the digital economy, where entrepreneurs are required not only to manage financial resources effectively but also to adapt to rapidly evolving digital financial technologies. Although previous studies have extensively examined financial literacy, technology adoption, and financial behaviour, limited research has integrated cognitive, psychological, and digital capability factors within a single framework to explain SMEs' financial sustainability. Addressing this gap, this study investigates the effects of Mental Accounting Accuracy, AIS Anxiety, and Digital Financial Literacy on the Financial Sustainability of SMEs. Drawing upon Behavioral Accounting Theory, the Technology Acceptance Model (TAM), and the Dynamic Capability perspective, the study develops an integrated behavioural–technology framework to explain sustainable financial outcomes. Data were collected through a structured questionnaire administered to 130 SME owners and managers in Kuningan Regency, Indonesia, and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings reveal that Mental Accounting Accuracy and Digital Financial Literacy have significant positive effects on Financial Sustainability, whereas AIS Anxiety has a significant negative effect. These results indicate that SMEs achieve greater financial sustainability when entrepreneurs possess strong cognitive financial capabilities, high digital financial competence, and lower levels of anxiety toward accounting information systems. The study contributes to the literature by integrating cognitive, emotional, and digital capability perspectives into a unified model of SMEs' financial sustainability, thereby extending the application of Behavioral Accounting Theory and the Technology Acceptance Model in the context of digital financial management. 
What Drives SMEs’ Financial Sustainability in the Digital Era? Amir Hamzah
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 2: Oktober 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v15i2.18041

Abstract

This study aims to examine the influence of financial literacy, accounting literacy, mental accounting, access to finance, innovation, and digital transformation on the financial sustainability of small and medium-sized enterprises (SMEs). The research employed a quantitative approach using a survey distributed to 229 SME owners. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results revealed that financial literacy, access to finance, innovation, and digital transformation had a positive and significant effect on SMEs’ financial sustainability. In contrast, accounting literacy showed a significant negative relationship, while mental accounting was found to have no significant impact. These findings indicate that improving financial knowledge, financing accessibility, innovation capacity, and digital adoption plays a crucial role in enhancing the financial resilience and sustainability of SMEs in the digital era. The study contributes to the growing body of knowledge on SME financial management and provides practical implications for policymakers, financial institutions, and SME practitioners in developing effective strategies for sustainable business growth. Keywords: Access to finance; Digital transformation; Financial literacy; Financial sustainability; Innovation
Co-Authors Agus Zainul Arifin Andi Supriadi Anisa Laila Rahayu Annisaa, Nuraini Arief Rahman Ayus ahmad Yusuf Chintia Fitriani Dadang Suhardi Dadang Suhendar Dadang Suhendar Dede Djuniardi Dendi Purnama Dewi Fatmasari Dina Nurochmah Dwi Martika, Lia Dzikro Hillyatul Aulia Eiva Nurcahyani Enung Nurhayati Enung Nurhayati, Enung Eyo Asro Sasmita Febriansyah, Yudi Firda Andini Nurfa’ijah Hadri Kusuma Harjadi, Dikdik Hasna Firyal Khaerunnisa Herma Wiharno Iin Kartini Iman Teguh Indriyani Indriyani Intan Tansyah Garmanah Lia Dwi Martika Mohamad Rizky Nani Sumarni Nani Sumarni Neni Nurhayati Nopiyanti, Hilda Nugraha, Helmi Nur Fitri Nur Santy Nurfania Sukma Nurfatimah, Siti Nuke Nurhandika, Arief Nurhandika, Arief Odang Supriatna Oktaviani Rita Puspasari Purnama, Dendi Rahmasari, Sani Raka Suryana Talenta Reza Hibar Pangestu Rika Nugraha Riska Riska Rizki Indrawan Sani Rahmasari Sindi Aprilia Siti Nuke Nurfatimah Siti Nurfatimah Sri Rahayu Sri Wijayatri Suhendar, Dadang Syarifudin, Syahrul Teti Rahmawati Thifal Amatul Hadi Tia Septiani Vikka Nurmunasyaroh Yudi Febriansyah