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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Akuntansi Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat
Lia Dwi Martika
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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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
The Dynamics Of Financial Literacy And Accounting Literacy In Coastal Communities Lia Dwi Martika; Hamzah, Amir; Oktaviani Rita Puspasari
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.1856

Abstract

This study analyses the factors affecting financial and accounting literacy. The sample in this study was 281 respondents. Quantitative research methods are used to test hypotheses and analyse data using SEM with LISREL software. The results showed that financial attitudes, financial behaviour, locus of control and financial inclusion positively affect financial literacy, and financial attitudes, financial behaviour, locus of control and financial inclusion affect accounting literacy, and financial literacy positively affect accounting literacy.
Optimalisasi Pendapatan Rumah Tangga: Pemanfaatan Lahan Pekarangan Produktif Melalui Budidaya Buah Naga Siti Nuke Nurfatimah; Lia Dwi Martika; Winda Oktaviani; Saputra, Yoga Dwi; Dwiyanti, Sepira
Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 7 No. 1 (2026): Vol. 7 No. 1, April 2026 (Inpress)
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/society.v7i1.1246

Abstract

The demand for horticultural products, particularly the Golden Isis variety of dragon fruit, continues to increase along with population growth and expanding market needs. However, limited land availability, low community skills in cultivation, and disturbances from wild animals have hindered the Mitra Makmur farmer group in Sadamantra Village from meeting this demand. This community service program aims to enhance the community’s capacity in yard-based dragon fruit cultivation as an alternative source of household income, while also strengthening business management and financial administration within the farmer group. The implementation method consisted of five main stages: socialization, training (cultivation, business planning, and financial management), application of simple technologies (lightweight steel poles and solar-powered lamps), mentoring and evaluation, and designing a program sustainability strategy.The results of the program showed a significant improvement in knowledge of cultivation techniques, business plan development skills, and financial literacy. In addition, 25 households successfully realized dragon fruit cultivation in their yards by installing lightweight steel poles as supporting structures. The program also encouraged positive social changes, including increased awareness of productive yard utilization, active involvement of farmer group members in business management, and the emergence of a collaborative culture in collective marketing systems. Thus, this program not only improved the community’s technical skills but also strengthened local economic resilience and opened opportunities for sustainable horticultural business development.
Co-Authors Amir Hamzah Amir Hamzah Dwiyanti, Sepira Indriyani Indriyani Oktaviani Rita Puspasari Saputra, Yoga Dwi Siti Nuke Nurfatimah WINDA OKTAVIANI