Claim Missing Document
Check
Articles

Found 13 Documents
Search

Peran Literasi Keuangan dalam Meningkatkan Kesejahteraan Keluarga Melalui Pengelolaan Keuangan yang Bijak Lyandra Aisyah Margie; Purwatiningsih Purwatiningsih; Silvia Sari
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2051

Abstract

This community service activity aims to improve the financial literacy of housewives in managing household finances wisely in order to enhance family welfare. The main problems faced by the community include low financial knowledge, lack of cash flow recording habits, consumptive behavior, and dependence on informal loans. This activity was conducted in RW 01, Cinangka Village, Sawangan District, Depok City, involving 20 housewives as participants. The methods used were counseling, training, and mentoring through direct interaction. The materials covered basic financial management, budgeting, income and expenditure recording, debt management, as well as emergency fund and basic investment planning. The results indicate an improvement in participants’ understanding and awareness of the importance of financial literacy, along with their ability to prepare and implement simple household financial records. In addition, there was a positive change in participants’ mindset in distinguishing between needs and wants, as well as in making financial decisions. Therefore, this activity contributes to strengthening family economic resilience and promoting sustainable household welfare.
The Influence of Management Accounting Information Systems and Performance Measurement on Managerial Performance with Human Capital as an Intervening Variable Purwatiningsih Purwatiningsih; Silvia Sari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.17324

Abstract

This study aims to examine the influence of Management Accounting Information Systems and Performance Measurement on Managerial Performance, with Human Capital as an Intervening Variable. This research is quantitative, associative (causal), and the population is MSMEs in Depok City. The sample was determined using the Slovin formula, resulting in a total sample of 100. The data analysis technique used was Structural Equation Modeling (SEM) using the SmartPLS data processing program. The results indicate that there is an influence of Management Accounting Information Systems on human capital, an influence of performance measurement on human capital, an influence of Management Accounting Information Systems on managerial performance, an influence of performance measurement on managerial performance, and an influence of Human Capital on managerial performance. Human capital mediates the influence of Management Accounting Information Systems on managerial performance, and human capital mediates the influence of performance measurement on managerial performance in MSMEs in Depok City.
Pengaruh Biaya Operasional, Struktur Modal, Penjualan Bersih, dan Perencanaan Pajak terhadap Pajak Penghasilan Badan Terutang Nurhaliza Andhita Zahwa; Purwatiningsih Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2303

Abstract

This study aims to test and analyze how much Operational Costs, Capital Structure, Net Sales, and Tax Planning affect Corporate Income Tax Payable. The type of research method used is associative quantitative. The data source for this research uses secondary data in the form of company financial statements. The population in this study includes consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024, totaling 131 companies. Sample selection in this study was done using purposive sampling, resulting in a sample of 25 companies with a 5-year observation period of financial statements, so the data used in this study amounts to 125. The data analysis technique used in this study is panel data regression analysis with the help of the data processing application E-views version 12. The results of this study partially show that Operational Costs affect Corporate Income Tax Payable, Capital Structure does not affect Corporate Income Tax Payable, Net Sales affect Corporate Income Tax Payable, and Tax Planning does not affect Corporate Income Tax Payable. The results of this study simultaneously show that Operational Costs, Capital Structure, Net Sales, and Tax Planning affect Corporate Income Tax Payable.