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All Journal JMM (Jurnal Masyarakat Mandiri) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan J-MAS (Jurnal Manajemen dan Sains) Martabe : Jurnal Pengabdian Kepada Masyarakat AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Bisnis Jurnal Ekonomi Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Abdi Masyarakat Indonesia Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) EJOIN : Jurnal Pengabdian Masyarakat Jurnal Sistem Informasi, Akuntansi dan Manajemen Bersama : Jurnal Pengabdian Masyarakat Balance : Jurnal Akuntansi dan Bisnis
Afrida, Anggrelia
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Palembang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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UNDERSTANDING STUDENTS’ FINANCIAL BEHAVIOR THROUGH LIFESTYLE AND OPEN INNOVATION PERSPECTIVES Utami, Dinarossi; Nanda Melvani, Frecilia; Afrida, Anggrelia
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.9709

Abstract

The rapid growth of digital financial innovation has increased the complexity of financial decision-making among university students. Although financial literacy is commonly viewed as a key driver of financial behavior, prior studies report inconsistent results, indicating a persistent knowledge–behavior gap. Addressing this gap, this study examines the roles of financial attitude and lifestyle as mediating mechanisms linking financial literacy to students’ financial behavior, grounded in the Theory of Planned Behavior and an open innovation perspective. The study aims to analyze the direct and indirect effects of financial literacy on financial behavior among university students. Data were collected from 398 students across public and private universities and analyzed using PLS-SEM with SmartPLS 4. Measurement model assessment confirmed adequate reliability and validity, followed by structural model and mediation analyses. The results indicate that financial literacy has significant positive effects on financial attitude, lifestyle, and financial behavior. However, lifestyle emerges as the strongest predictor and the only significant mediator, while financial attitude does not mediate the literacy behavior relationship. These findings demonstrate that financial behavior is shaped more by daily consumption patterns than by attitudinal factors alone. This study contributes by extending TPB within an open innovation and complexity framework, emphasizing lifestyle based mechanisms as a key pathway for transforming financial knowledge into actual behavior.
PENDAMPINGAN BRANDING LOKAL, INOVASI KEMASAN, DAN PEMBUKUAN KEUANGAN SEDERHANA PADA UMKM DAPOER NAURAH DI DESA KERINJING Afrida, Anggrelia; Utami, Dinarossi; Sabrina, Nina
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 2 (2026): April
Publisher : Universitas Muhammadiyah Mataram

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Abstract

Abstrak: UMKM kuliner rumahan Dapoer Naurah di Kabupaten Ogan Ilir menghadapi permasalahan rendahnya identitas merek, kemasan produk yang kurang layak display, serta belum diterapkannya pembukuan keuangan sederhana. Kegiatan pengabdian ini bertujuan meningkatkan kapasitas pelaku UMKM melalui inisiasi branding lokal, pengembangan packaging produk inovatif, dan penerapan pembukuan keuangan sederhana. Metode yang digunakan meliputi sosialisasi dan pendampingan partisipatif dengan mitra. Evaluasi dilakukan melalui observasi, wawancara singkat, dan checklist indikator pra–pasca kegiatan. Hasil kegiatan menunjukkan peningkatan kelengkapan informasi label dari parsial menjadi lengkap (100%), perubahan kemasan dari plastik sederhana menjadi kemasan box layak display (100% pada produk unggulan), serta penerapan pencatatan kas harian dari tidak rutin menjadi mulai berjalan. Pemahaman mitra terhadap branding, kemasan, dan pembukuan meningkat sekitar 75%. Program ini berkontribusi pada peningkatan nilai tambah produk dan mendukung pencapaian SDGs tujuan 8 dan 12.Abstract: Home-based culinary MSME Dapoer Naurah in Ogan Ilir Regency faced limited brand identity, inadequate product packaging, and the absence of simple financial bookkeeping. This community service program aimed to strengthen MSME capacity through local branding initiation, innovative packaging development, and simple financial bookkeeping implementation. The methods included socialization, training, workshops, and participatory mentoring involving one business owner and two to three family members engaged in production activities. Evaluation was conducted using observation, short interviews, and pre–post activity indicator checklists. The results showed a 100% improvement in label completeness, transformation of packaging from basic plastic to display-ready box packaging for flagship products, and the initiation of daily cash recording practices. The partner’s understanding of branding, packaging, and bookkeeping increased by approximately 75%. These outcomes indicate improved product value added and support the achievement of SDG 8 (Decent Work and Economic Growth) and SDG 12 (Responsible Consumption and Production).
ANALISIS KEPATUHAN PERLAKUAN AKUNTANSI ASET TETAP TERHADAP PSAK 16 (STUDI KASUS PADA PT. BUKIT ASAM TBK) Anggrelia Afrida; Betri Betri; Amrina Rosada; Dinarossi Utami
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 9 No 1 (2026): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v9i1.4213

Abstract

Penelitian ini bertujuan untuk menganalisis kepatuhan perlakuan akuntansi aset tetap terhadap Pernyataan Standar Akuntansi Keuangan (PSAK) 16 pada PT. Bukit Asam Tbk (PTBA). Aset tetap merupakan komponen yang material dalam struktur keuangan perusahaan pertambangan sehingga penerapan perlakuan akuntansi yang sesuai standar sangat penting untuk menghasilkan laporan keuangan yang andal. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik analisis dokumen berupa daftar aset tetap, tata cara kerja aset tetap dan laporan keuangan PTBA. Hasil penelitian menunjukkan bahwa perlakuan akuntansi aset tetap PTBA pada aspek pengakuan awal, pengukuran, dan penyusutan telah sesuai dengan PSAK 16. Namun, pada aspek penghentian pengakuan dan pengungkapan masih ditemukan ketidaksesuaian, khususnya aset tetap yang telah habis masa manfaat tetapi belum dihentikan pengakuannya. Kondisi tersebut menyebabkan nilai aset tetap yang disajikan dalam laporan posisi keuangan belum sepenuhnya mencerminkan kondisi yang sebenarnya. Dengan demikian, dapat disimpulkan bahwa kepatuhan PTBA terhadap PSAK 16 belum sepenuhnya terpenuhi. Kata kunci: Aset Tetap, PSAK 16, Kepatuhan, Perlakuan Akuntansi
Pengaruh Pengendalian Internal, Asimetri Informasi, dan Ketaatan Aturan Akuntansi dengan Moralitas Individu sebagai Variabel Moderasi terhadap Kecenderungan Kecurangan Akuntansi Fenty Astrina; Aprianto; Nurul Hutami Ningsih; Anggrelia Afrida; Desi Ratna Sari
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1931

Abstract

This study aims to examine the factors influencing the tendency of accounting fraud by focusing on internal control, information asymmetry, and compliance with accounting rules, while also evaluating the moderating role of individual morality. The study employs a quantitative approach using Moderated Regression Analysis (MRA) based on data collected from public sector organizations.The results indicate that all main variables have a significant effect on the tendency of accounting fraud. Internal control and compliance with accounting rules are proven to reduce the likelihood of fraud, whereas information asymmetry increases the risk of fraudulent behavior. Furthermore, individual morality strengthens the effect of internal control and compliance with accounting rules but does not function effectively in moderating the relationship between information asymmetry and fraud tendency.These findings suggest that the tendency of accounting fraud is not only influenced by formal systems but also by individual characteristics. Therefore, effective fraud prevention strategies should integrate both structural and behavioral approaches simultaneously.
Co-Authors Agusria, Lesi Amrina Rosada Aprianto Aprianto . Asterina, Fenty Betri Betri Betri Sirajuddin Cahyani, Eni Darma Yanti Darmayanti Darmayanti Desi Ratna Sari Dewi Puspa Sari, Dewi Puspa Dicky Fernanda Djuniar, Lis Efrina Masdaini Ely Mayora Fagar Fertiwi F Fenty Astrina Fenty Astrina Fenty Gumulya Sonny Marcel Kusuma Gusmiatun Gusmiatun Hidayat, Randy Jaya, Alvin Aditya Kholilah Kurnia Krisna Hari Kusuma, Gumulya Sonny Marcel Lis Djuniar Muhammad Hijrah Agung Sarwandy Nanda Melvani, Frecilia Ningsih, Nurul Hutami Primasari Rahmadona, Cahaya Sabrina, Nina Saekarini Yuliachtri Sarwandy, Agung Sunardi Sunardi Sunardi, Sunardi Toni Nurhadianto Utami, Dinarossi Wahyu Rossandi Wani Fitriah Wani Wani, Wani Fitriah Yanti, Darma Yogi Suprayogi Sugandi Yudha Mahrom Yuhanis Ladewi Yulian Sahri Yusnaini ., Yusnaini