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All Journal Jurnal Ilmiah Econosains Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi Sarwahita : Jurnal Pengabdian Kepada Masyarakat Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) International Journal of Engagement and Empowerment (IJE2) Transekonomika : Akuntansi, Bisnis dan Keuangan PROGRESIF Rahmatan Lil’alamin Journal of Community Services (RLA) PERDULI: Jurnal Pengabdian kepada Masyarakat Journal Research of Social Science, Economics, and Management Mitra Teras: Jurnal Terapan Pengabdian Masyarakat Cendikia: Jurnal Pendidikan dan Pengajaran Santri : Jurnal Ekonomi dan Keuangan Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing PENG: Jurnal Ekonomi dan Manajemen Journal of Creative Power and Ambition (JCPA) Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Indonesia Economic Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi IJEMA
Dwi Handarini
Universitas Negeri Jakarta
Religion Arts Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH DANA PIHAK KETIGA, LIKUIDITAS PENDANAAN DAN RISIKO KREDIT TERHADAP PENYALURAN KREDIT BANK SAAT COVID-19 DI INDONESIA Amril Muharyadi; Etty Gurendrawati; Dwi Handarini
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 4 (2023): July 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i4.473

Abstract

One of the sectors affected by the COVID-19 pandemic is the banking industry, where social and economic restrictions imposed to control the spread of the virus have impacted various aspects of bank operations, especially lending. In this scenario, banks face new challenges in maintaining liquidity, managing credit risk, and ensuring continuous lending to customers in need. Thus, this study aims to analyze the extent to which specific factors, such as third-party funds, funding liquidity, and credit risk, influence lending by banks in Indonesia during the COVID-19 pandemic. The research method employed is a quantitative approach involving panel data regression analysis. This approach enables researchers to explore the cause-and-effect relationships among the variables under scrutiny. The data utilized consists of secondary data from banks categorized as BUKU III and BUKU IV, representing a certain size and complexity of banks. The data was collected during the uncertain period of 2020-2021, marked by the pandemic's impact. The analysis revealed that third-party funds positively influence banks' lending during the COVID-19 pandemic. This implies that the greater the amount of third-party funds held by banks, the more likely they are to extend credit to customers. However, funding liquidity and credit risk exert a negative influence on lending. This suggests that lower funding liquidity and higher credit risk make it more challenging for banks to provide credit to customers during the pandemic.
Peningkatan Pengelolaan Keuangan UMKM melalui Workshop Penyusunan Laporan Keuangan untuk Mendukung Pertumbuhan Ekonomi Dwi Handarini; Septi Nurmalita; Diah Armeliza; Adam Zakaria; Vanesa Amalia Duati; Fakhri Salman Alparisi
JURPIKAT Vol 7 No 1 (2026): 7.1 2026
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2957

Abstract

This community service program aims to improve the ability of Micro, Small, and Medium Enterprises (MSMEs) to prepare simple financial statements and understand the importance of business legality through simple technology-based training. The program was conducted in Rawamangun, East Jakarta, involving young entrepreneur partners such as Cdj Gallery, Fisy Tee, Wrappedinlove.idn, Aroma Kue, Dough and HA, Nyameal Ajaa, and SMK Sahid Jakarta Pastry & Bakery. The main challenges faced by the partners included low financial literacy, the mixing of personal and business finances, and limited use of digital financial recording. The program was implemented through five stages: socialization, financial statement preparation training, implementation of a simple financial statement template, mentoring, and evaluation. A participatory approach involved participants in transaction recording, income statement preparation, and simulations of obtaining a Business Identification Number (NIB) through the Online Single Submission (OSS) system. Evaluation results showed improved understanding of basic accounting principles and awareness of business legality.
Basic Research Capabilities Improvement Through Training of Supporting Research Tools Hera Khairunnisa; Destria Kurnianti; Dwi Handarini; Marsofiyati; Muhammad Yusuf; Choirul Anwar; Karuniana Dianta; Mundhiharno; Mohd Hasimi Yaacob; Anggi Novia Fitriani
PERDULI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2024): PERDULI: Jurnal Pengabdian kepada Masyarakat
Publisher : Sekolah Pascasarjana Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/perduli.v5i1.38550

Abstract

Research is an important activity for Higher Education. Higher Education always encourages its lecturers and students to conduct useful research for the society. The importance of improving the quality of basic research skills for students is the background of this activity. This Community Service activity aims to provide insight and understanding related to the use of research supporting tools such as VOSviewer, Publish or Perish, and Mendeley. This activity involved students from the Faculty of Economics Universitas Musi Rawas and the Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr. HAMKA as the participant. The method of organizing this activity is a classical approach such as demonstrations from speakers, and interactive discussions with participants. The conclusion of the activity is that participants' insights and understanding of VOSviewer, Publish or Perish, and Mendeley have increased. These conclusions were obtained through questionnaires distributed to participants before and after the activity. Keywords: Research, Community Service, VOSviewer, Publish or Perish, and Mendeley.
Pengaruh Media Sosial, E-Commerce Dan Pengetahuan Akuntansi Terhadap Minat Berwirausaha Nur Afisya Pertiwi; Nuramalia Hasanah; Dwi Handarini
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/6b78ct19

Abstract

This study aims to determine The Influence of Social Media, E-Commerce, and Accounting Knowledge on Entrepreneurial Interest. The research location is the location where the research was conducted. The researcher chose Universitas Negeri Jakarta (UNJ) as the research location. This research will be conducted by filling out a Google Form which will be distributed online to the subjects of this research that are Accounting Students of the 2021 and 2022 classes. Data processing carried out in this study is by computer using the SPSS (Statistical Program for Social Science) version 25.0. The results of the study showed that social media has a positive effect on entrepreneurial interest. Thus, the results of this study provide the conclusion that the first hypothesis in this study is accepted. This hypothesis is obtained from the results of the t-test, stating that social media has a positive effect on entrepreneurial interest. E-Commerce has a positive effect on entrepreneurial interest. Thus, the results of this study provide the conclusion that the second hypothesis in this study is accepted. This hypothesis is obtained from the results of the t-test, stating that E-Commerce has a positive effect on entrepreneurial interest. Accounting Knowledge has a positive effect on entrepreneurial interest. Thus, the results of this study conclude that the third hypothesis in this study is accepted. This hypothesis, obtained from the t-test, states that Accounting Knowledge has a positive effect on Entrepreneurial Interest.
Analisis Akuntansi Atas Biaya Lingkungan Dalam Proses Pengelolaan Limbah Medis Puskesmas Kecamatan Cakung Kota Jakarta Timur Intan Ariza Farhanah; Hera Khairunnisa; Dwi Handarini
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/wecy7d38

Abstract

This study aims to analyze the application of environmental cost accounting in the medical waste management process at the Cakung District Public Health Center, East Jakarta. The research focuses on identifying environmental activities, the types of environmental costs incurred, as well as the accounting treatment of environmental costs, which includes the stages of identification, recognition, measurement, presentation, and disclosure in the health center’s financial statements. This study employs a qualitative approach using a case study method. The data sources consist of primary and secondary data obtained through interviews, observations, and documentation. The findings indicate that the public health center has not yet specifically classified environmental costs, resulting in medical waste management costs being recorded under general operational expenses. This condition leads to the absence of separate environmental cost information and limits transparency and accountability in financial reporting. The results show that the health center has implemented medical waste management activities in accordance with applicable regulations, including waste segregation, containment, temporary storage, sterilization, and transportation and disposal through licensed third parties. However, the associated costs have not been classified based on environmental cost components. Therefore, this study recommends the systematic classification and disclosure of environmental costs to enhance the quality of transparent and accountable financial reporting at public health centers.
Determinan Financial Distress pada Perusahaan Tekstil dan Garmen yang Terdaftar di BEI Periode 2020–2024 Rayisa Naila; Dwi Handarini; Septi Nurmalita
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/671gve74

Abstract

Pasca pandemi COVID-19, industri tekstil dan garmen masih dihadapkan pada fenomena penurunan yang berpotensi memicu financial distress. Penelitian dilakukan dengan latar belakang rendahnya adopsi teknologi dan kesenjangan literatur. Pengaruh pengeluaran research & development (R&D), leverage, rasio aktivitas, arus kas operasi, dan profitabilitas terhadap financial distress pada perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2020–2024 dianalisis dengan teknik analisis regresi data panel menggunakan EViews 13. Penelitian menggunakan sebanyak 97 data laporan keuangan dari 20 perusahaan terpilih dengan purposive sampling setelah pemangkasan outlier. Pengeluaran R&D ditemukan tidak berpengaruh terhadap financial distress. Sementara itu, leverage berpengaruh positif dengan signifikan. Rasio aktivitas, arus kas operasi, dan profitabilitas terbukti berpengaruh negatif dengan signifikan terhadap financial distress. Temuan ini diharapkan memberikan implikasi teoritis dan praktis mengenai faktor-faktor penyebab meningkatnya financial distress, sehingga perusahaan dapat melakukan pengelolaan leverage yang diimbangi dengan pengelolaan aset yang produktif, sehingga investor dan kreditor dapat mengambil keputusan yang lebih strategis.
Pengaruh Kebijakan Pajak, Profitabilitas dan Konsumsi Terhadap Pertumbuhan Ekonomi Nelza Alisya Adinda Sari; Nuramalia Hasanah; Dwi Handarini
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.518

Abstract

Perbedaan kondisi ekonomi, kebijakan fiskal, serta perkembangan sektor keuangan di setiap negara ASEAN menjadikan kawasan ini menarik untuk dianalisis dalam mengidentifikasi faktor-faktor yang memengaruhi pertumbuhan ekonomi. Penelitian ini bertujuan menganalisis pengaruh kebijakan pajak, profitabilitas bank pemerintah, dan konsumsi rumah tangga terhadap pertumbuhan ekonomi di negara-negara ASEAN periode 2015–2024. Penelitian menggunakan pendekatan kuantitatif dengan data panel. Sampel ditentukan melalui purposive sampling sehingga diperoleh delapan negara dengan 62 data observasi setelah proses outlier. Analisis dilakukan menggunakan regresi data panel dengan pendekatan Random Effect Model (REM) melalui EViews. Hasil penelitian menunjukkan bahwa kebijakan pajak dan profitabilitas bank pemerintah tidak berpengaruh signifikan terhadap pertumbuhan ekonomi. Sebaliknya, konsumsi rumah tangga berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi. Temuan ini menunjukkan bahwa konsumsi rumah tangga menjadi faktor yang lebih dominan dalam mendorong pertumbuhan ekonomi di negara-negara ASEAN dibandingkan kebijakan pajak dan profitabilitas bank pemerintah.
Structured Collaborative Active Learning in Accounting Standards Instruction: Evidence from a Pre-Experimental Study Septi Nurmalita; Dwi Handarini; Eka Septariana Puspa; Surya Anugrah; indy Permata Suyono; Rindi Lestari Suci Sofiyana
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the effectiveness of the Card Exchange and Knowledge Tour, a structured collaborative active learning protocol, in improving conceptual understanding of Indonesian Financial Accounting Standards (PSAK) among undergraduate accounting students at a public university in Indonesia. Using a pre-experimental one-group pretest–posttest design involving 29 matched pairs, raw Google Form response data were independently cleaned, scored, and analyzed using paired-samples t-tests, Wilcoxon signed-rank tests, and effect size estimation, while proportion-correct metrics ensured comparability across a 12-item pre-test and an 18-item post-test. The findings indicate that students' scores improved significantly from 73.3% to 82.0% [t(28) = 2.924, p = .007; W = 63.5, p = .013], with a medium effect size (Cohen's d = 0.543; r = 0.460), exceeding typical benchmarks for single-session active learning interventions. Students also demonstrated significant improvements in learning confidence (p < .001) and perceived ability to apply accounting standards (p = .008), while the perception instruments exhibited strong internal consistency (α = .785–.862). Theoretically, the protocol simultaneously activates social constructivism, retrieval practice, and peer instruction, generating synergistic learning gains without requiring technological mediation. Practically, it provides accounting educators with an accessible, evidence-based alternative to technology-dependent instructional approaches, making it particularly suitable for institutions with limited digital infrastructure. The novelty of this study lies in integrating card-based learning, structured station rotation, and reciprocal peer questioning into a single theoretically grounded, multi-mechanism instructional protocol, an approach that has not previously been empirically examined in accounting standards instruction, particularly within the context of Indonesian PSAK education.
Penyusunan Prosedur Operasional Standar dan Pedoman Kebijakan Akuntansi pada Yayasan Waqfiyah Perguruan Al-Khairiyah Nadia Syayyidah; Adam Zakaria; Dwi Handarini
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 8 (2026): IJEMA - Agustus 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Hasil pra-riset pada Yayasan Waqfiyah Perguruan Al-Khairiyah menunjukkan bahwa pengelolaan keuangan telah berjalan, namun belum didukung oleh Prosedur Operasional Standar (POS) dan Pedoman Kebijakan Akuntansi yang terdokumentasi sehingga pelaksanaan prosedur dan pencatatan keuangan masih bergantung pada pemahaman masing-masing pengelola. Proyek ini bertujuan merancang Prosedur Operasional Standar (POS) Pengelolaan Keuangan dan Pedoman Kebijakan Akuntansi yang sesuai dengan kebutuhan yayasan. Metode pelaksanaan proyek menggunakan model pengembangan ADDIE yang dibatasi hingga tahap Development, meliputi analisis kebutuhan, perancangan produk, pengembangan produk, serta validasi oleh ahli untuk menilai kelayakan produk yang dikembangkan. Hasil validasi menunjukkan bahwa seluruh produk berada pada kategori layak dan sangat layak untuk digunakan. Produk yang dikembangkan diharapkan dapat menjadi pedoman dalam mewujudkan pengelolaan keuangan yayasan yang lebih sistematis, konsisten, dan akuntabel, serta menjadi referensi bagi yayasan pendidikan lain dalam mengembangkan perangkat tata kelola keuangan sesuai dengan karakteristik organisasinya.
Perancangan Sistem Informasi Realisasi Anggaran (SIRA) Berbasis Web Pada Direktorat Jenderal Industri Agro Kementerian Perindustrian RI Radila Dian Novita; Dwi Handarini; Gentiga Muhammad Zairin
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 8 (2026): IJEMA - Agustus 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengelolaan realisasi anggaran yang tersebar pada beberapa lembar kerja terpisah menyulitkan konsolidasi data dan monitoring lintas unit kerja. Penelitian ini bertujuan mengembangkan dan mengevaluasi Sistem Informasi Realisasi Anggaran (SIRA) yang memusatkan data anggaran multiunit pada satu aplikasi berbasis web. Pengembangan menggunakan model Waterfall hingga tahap integration and system testing. Kebutuhan sistem diperoleh melalui observasi, wawancara, dan studi dokumentasi pada Tim Kerja Keuangan Direktorat Jenderal Industri Agro. Sistem dikembangkan dengan Python, Streamlit, Pandas, dan Supabase serta mengolah data hasil ekspor SAKTI melalui template Microsoft Excel. Hasil implementasi menyediakan autentikasi berbasis peran, input dan unggah data, basis data terpusat, pencarian dan filter, visualisasi monitoring, pengelolaan data, serta ekspor laporan. Pengujian Black Box terhadap 11 skenario menunjukkan seluruh skenario berhasil (100%) dan seluruh fungsi utama memenuhi kebutuhan fungsional yang ditetapkan. Temuan menunjukkan bahwa SIRA layak secara fungsional sebagai mekanisme konsolidasi dan monitoring realisasi anggaran multiunit. Namun, sistem belum terintegrasi langsung dengan SAKTI dan belum dievaluasi pada penggunaan operasional jangka panjang
Co-Authors A. Handjoko Permana Achmad Fauzi Adedyani Putri Adina Putri Aji Ahmadi Sasmita Alvin Jeryanto Amril Muharyadi Anggi Novia Fitriani Anisa Putri Isnaini Annastacia Andira Aqilah Syahidah Argie Destri Rahmani Ati Sumiati Ati Sumiati Bintang Saputra Charlie Albert Lasuin Choirul Anwar Clara Irdyan Febrianny Destria Kurnianti Devina Ramadhani Dewi Muliyati Diah Armeliza Dwi Kismayanti Respati Dwi Kismayanti Respati Eka Septariana Puspa Etty Gurendrawati Etty Gurendrawati Fakhri Salman Alparisi Fauzi Bakri Gentiga Muhammad Zairin Hera Khairunnisa Hera Khairunnisa I Gusti Ketut Agung Ulupui Ika Febrilia Ilal Hilaliyah indy Permata Suyono Inge Damayanti Intan Ariza Farhanah Irima Rahmadani Karuniana Dianta Arfiando Sebayang Lia Febriani Mardi Mardi Mardi Marsofiyati Marsofiyati Masnita Sari Mirna Ardiani Mohd Hasimi Yaacob Muhammad Edo Suryawan Siregar Muhammad Faturachman Muhammad Suryauno Mahmudah Muhammad Yusuf Mundhiharno Nadia Syayyidah Najmatu Rahmah Ali Najwa Dwi Nuraini Abdilah Putri Nasution, Hafifah Nelza Alisya Adinda Sari Nisrina Tsabitah Zain Nur Afisya Pertiwi Nur Safitri Nuramalia Hasanah Nuramalia Hasanah Petrolis Nusa Perdana, Petrolis Nusa Putri Marsha Sabrina Radila Dian Novita Rahmah Purwahida Rahmasari, Reinetta Ratna Anggraini Rayisa Naila Regina Pakpahan Reinata Auliya Rachmandes Reza Ayu Lestari Rida Prihatni Rindi Lestari Suci Sofiyana Rio Susanto Rochma Sudiati Rohila Norhamizah Awang Santi Susanti Saparuddin Mukhtar Septi Nurmalita Shandy Aditya Sholatia Dalimunthe Siti Fatimah Zahra Sri Zulaihati Surya Anugrah Surya Anugrah Susanti, Santi Thasya Josephin Umi Mardiyati Unggul Purwohedi Vanesa Amalia Duati Vina Dwi Cahyani Wahono, Puji Wawan Aprianto Windy Permata Suyono Wini Sholina Yousua Imanuel Palma Zairin, Gentiga Muhammad Zakaria, Adam