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All Journal Journal of Accounting and Investment Open Access Indonesia Journal of Social Sciences GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Open Access Indonesia Journal of Social Sciences Jurnal Indonesia Raya Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Indonesian Journal Economic Review (IJER) Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Aktual : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Annusfy Jurnal Demi Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Sriwidharmanely Sriwidharmanely
Department Of Accounting, Faculty Of Economics And Business, Universitas Bengkulu, Bengkulu
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Pelatihan Pembukuan Sederhana Bagi UMKM Se-Provinsi Bengkulu Danang Adi Putra; Pratana Puspa Midiastuty; Rini Indriani; Robinson Robinson; Sriwidharmanelly Sriwidharmanelly
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 3 No. 1 (2024): Maret : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v3i1.1366

Abstract

Micro and Small Businesses play an important role in the progress of a region because the existence of MSMEs can absorb labor, thereby contributing significantly to reducing unemployment. Bengkulu Province has many MSMEs operating in various fields, but there are still many deficiencies in MSMEs in Bengkulu Province. One of them is that small business owners still underestimate the importance of bookkeeping and do not separate personal assets from business assets. Most of them tend to make decisions based on intuition and experience. The aim of Community Service Implementation (PKM) activities through simple bookkeeping training for small business actors is so that they can make systematic and orderly bookkeeping, so that income, expenses and profits can be measured, and business development can be known. The service implementation method was carried out three times with each meeting with different MSMEs. Each meeting consists of 30-40 MSMEs so that in total 100 MSMEs receive training. The results of this activity show an increase in the knowledge and skills of business actors in running their businesses through simple bookkeeping that is easy to implement, thereby increasing their motivation to work.
Profit Opacity, Investor Legal Protection and Cost of Capital: A Conceptual Framework Sriwidharmanely Sriwidharmanely; Herawansyah Herawansyah; Danang Adi Putra
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 1 (2022): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i1.719

Abstract

This paper aims to develop a conceptual framework that investigates and provides a systematic understanding of the impact of long opacity and legal protection on investors on the cost of capital. This study refers to the literature related to earnings opacity, investor legal protection and the cost of capital to ascertain the impact of profit opacity and investor legal protection on the cost of capital and the mediating role of profit opacity on the relationship between legal protection of investors and the cost of capital. This conceptual framework describes the process of congruence between earnings opacity and investor legal protection as an antecedent and consequent to the cost of capital, as well as the mediating role of earnings opacity. The results of the literature review show three propositions. This framework provides an opportunity for seekers and practitioners to further investigate the effect of profit opacity on the cost of capital and the mediating role of this profit opacity in the relationship between investor legal protection and the cost of capital..
Pelatihan Interaktif Literasi Keuangan Digital: Penggunaan QRIS dan Dompet Digital untuk UMKM Deasy Emalia; Madani Hatta; Sriwidharmanelly Sriwidharmanelly; Fenny Marietza
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 10 (2026): June 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/6epcc205

Abstract

This community service activity aims to encourage the transformation of MSME financial management by improving digital financial literacy. The main focus is to increase understanding of digital payment systems such as QRIS and digital wallets (e-wallets) as safe, efficient, and modern transaction tools. The implementation method used is a combination of lectures or direct material delivery, interactive discussions, and direct practice (hands-on learning) through clinical simulations accompanied by the community service team. The results of the activity indicate that participants' initial understanding of digital technology is still relatively low due to limited access and information, but their interest in adopting the technology is very high. Through this interactive training, 90% of MSME participants found the training materials easy to understand. Furthermore, more than 85% of participants now feel more confident to start implementing QRIS and e-wallets. Therefore, it can be concluded that overall, this community service program has made a significant contribution to strengthening local economic independence, increasing financial inclusion, and encouraging sustainable digital transformation in Tapak Gedung Village, a partner village.
EDUKASI AKUNTANSI ZAKAT BAGI UMKM DALAM MENDUKUNG KEPATUHAN SYARIAH: PENGABDIAN MASYARAKAT DI MASJID AL-KHAIR KEBUN KENANGA KOTA BENGKULU Indah Oktari Wijayanti; Vika Fitranita; Sriwidharmanely; Nila Aprila; Fenny Marietza
Jurnal Dremi (Demi Pengabdi Masyarakat) Vol 3 No 2 (2026): Jurnal Demi Pengabdian Masyarakat
Publisher : PT. Penerbit Riset Sadwa

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

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, most MSME actors, particularly those affiliated with mosque-based communities, still have limited understanding of trade zakat (zakat maal/tijarah) obligations and how to calculate and record them in accordance with sharia principles. This community service activity aims to improve the understanding and skills of MSME actors fostered by Al-Khair Mosque, Kebun Kenanga Sub-district, Bengkulu City, in performing zakat accounting records that comply with sharia provisions and Indonesian zakat regulations. The implementation method consisted of socialization, training, mentoring on business transaction recording and zakat calculation, and evaluation through pre-test and post-test. The participants were 25 MSME actors who are congregation members of Al-Khair Mosque, engaged in culinary, trade, service, and craft businesses. The results showed an improvement in participants' understanding of the concept of zakat maal, nisab, haul, and simple zakat accounting recording mechanisms, indicated by an average post-test score increase of 38.6% compared to the pre-test. This activity also produced a simple financial and zakat recording module that can be used independently by MSME actors, along with participants' initial agreement to channel their trade zakat through the Al-Khair Mosque Management Board (DKM). This community service is expected to become a sustainable mosque-based education model in encouraging sharia compliance and optimizing the zakat potential of MSMEs in Bengkulu City.
Pengaruh Risiko ESG Terhadap Kebijakan Pembayaran Dividen Perusahaan Dengan Kualitas Audit Sebagai Variabel Pemoderasi Dedi Pahlawan; Sriwidharmanely Sriwidharmanely; Pratana Puspa Midiastuty
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.v5i5.17575

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh risiko Environmental, Social, and Governance (ESG) terhadap kebijakan pembayaran dividen dengan kualitas audit sebagai variabel pemoderasi. Meningkatnya perhatian terhadap isu ESG mendorong perusahaan untuk menjaga keberlanjutan perusahaan dengan tetap mempertimbangkan kepentingan pemegang saham melalui pembayaran dividen. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan nonkeuangan yang terdaftar dalam indeks IDX ESG Leaders di Bursa Efek Indonesia (BEI) periode 2019–2024. Sampel penelitian terdiri dari 28 perusahaan yang dipilih menggunakan metode purposive sampling. Penelitian kuantitatif ini dianalisis menggunakan regresi linear berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa risiko ESG tidak berpengaruh signifikan terhadap kebijakan pembayaran dividen. Namun, kualitas audit terbukti mampu memoderasi hubungan antara risiko ESG dan kebijakan pembayaran dividen. Temuan ini menunjukkan bahwa kualitas audit yang tinggi dapat meningkatkan kredibilitas pelaporan keuangan perusahaan serta memengaruhi pengambilan keputusan manajemen terkait pembagian dividen.
The Influence of Overconfidence on Students' Investment Decisions in the Stock Market: The Moderating Role of Financial Literacy Anisyah Eka Mandiri; Sriwidharmanely Sriwidharmanely
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1677

Abstract

This study aims to examine the influence of overconfidence on students' investment decisions in the capital market by considering the moderating role of financial literacy. Overconfidence is a psychological bias in which individuals have excessive confidence in their knowledge and abilities when making investment decisions. This study uses a quantitative approach involving the younger generation, especially students who have or are investing in the capital market. Researchers collected a sample of 378 respondents through a questionnaire distributed using Google Forms. Researchers then analyzed the data using the PLS-SEM method. The results of the study show that overconfidence has a negative impact on investment decisions. The higher the level of overconfidence, the worse the decisions taken by individuals. Conversely, financial literacy has a positive impact by helping individuals make more rational investment decisions. In addition, financial literacy also acts as a moderator that can reduce the negative impact of overconfidence, thereby improving the quality of investment decision making. These findings confirm that financial literacy has an important role in reducing the negative impact of overconfidence and encouraging individuals to make wiser investment decisions.
Digital Competence, Emotional Intelligence, Transformational Leadership, and Public Sector Performance in Regional Accounting and Finance Divisions: Job Satisfaction as a Mediator Aida Irsyahma; Sriwidharmanely; Abdullah; Baihaqi; Husaini
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.727

Abstract

The transition toward electronic-based government systems has disrupted traditional public sector administration, necessitating a re-evaluation of the determinants of bureaucratic performance. This study analyzes the impact of digital competence, emotional intelligence, and transformational leadership on employee performance, specifically investigating the mediating role of job satisfaction within the public sector accounting and finance environment of the Bengkulu Provincial Government. Utilizing a quantitative cross-sectional survey design grounded in Equity Theory, primary data were collected from 177 State Civil Apparatus personnel across 41 Regional Apparatus Organizations, selected through purposive sampling. The empirical data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that digital competence, emotional intelligence, and transformational leadership exert positive effects on job satisfaction. Job satisfaction, in turn, is positively associated with employee performance. Furthermore, mediation path analysis reveals that job satisfaction acts as a complementary mediator in the relationships between both digital competence and emotional intelligence and employee performance. The analysis also uncovers that job satisfaction serves as an indirect-only mediator (full mediation) in the relationship between transformational leadership and performance, indicating that leadership style alone cannot directly drive performance in highly regulated bureaucratic settings without first establishing employee satisfaction. As practical recommendations, government agencies should implement targeted technical training for specific platforms such as the Regional Government Information System (SIPD) and establish structured emotional intelligence and leadership coaching programs to optimize bureaucratic performance.
Digital Financial Literacy Training for MSME Operators in Tapak Gedung Village Kabawetan District Kepahiang Regency Vika Fitranita; Sriwidharmanely Sriwidharmanely; Madani Hatta; John Paul C. Suniga
Aktual: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2025): Aktual: Jurnal Pengabdian Kepada Masyarakat January 2025
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/aktual.v3i1.354

Abstract

This activity aims to improve digital financial literacy in MSMEs in Tapak Gedung Village through training and mentoring programs. This activity is motivated by the low level of digital financial literacy in Indonesia, especially for Micro, Small and Medium Enterprises (MSMEs). The 2022 National Survey on Financial Literacy and Inclusion (SNLIK) conducted by the Financial Services Authority (OJK) shows that financial literacy in Indonesia has only reached 49.68%, while financial inclusion is at 85.10%. This gap indicates that although many people have access to digital financial services, their understanding is still limited, making them vulnerable to illegal investments and online scams. The methods used in this activity include socializing the importance of digital finance, providing hands-on training on using financial applications such as Paper.id and providing ongoing mentoring to support implementation. An evaluation was conducted after the training to measure participants' understanding and application of the knowledge gained. The results showed that participants showed an increased understanding in using digital financial applications, especially in recording transactions, managing cash flow, and real-time financial reporting. In addition, MSME players also began to realize the importance of investing in legal financial institutions registered and supervised by OJK. In conclusion, digital financial literacy training has a positive impact on the financial management skills of MSMEs. With increased knowledge, small business owners can manage their businesses with more confidence, improve competitiveness, and navigate the challenges of the digital economy more effectively.
Co-Authors Abdullah Aida Irsyahma Anisyah Eka Mandiri Baihaqi Danang Adi Putra Danang Adi Putra Deasy Emalia Dedi Pahlawan Evi Herlyaminda Fenny Marietza Herawansyah Herawansyah Husaini Husaini Indriani, Rini John Paul C. Suniga Kartika Ayuning Tiar Krisnhoe Fitri Fatjriyati Lismawati Madani Hatta Madani Hatta Madani Hatta Niken Utami Kamesa Nila Aprila Ovy Alexander Pratana Puspa Midiastuty Pratana Puspa Midiastuty Priyastiwi, Priyastiwi Putra, Danang Adi Putri Indah Lestari Robinson robinson Shalihani Humaira Vika Fitranita Vika Fitranita Wijayanti, Indah Oktari Zakia Juliani