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All Journal Jurnal Akuntansi Indonesia JURNAL ECONOMIA Journal of Accounting and Investment Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Pemberdayaan Masyarakat Madani (JPMM) JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jati: Jurnal Akuntansi Terapan Indonesia Agregat: Jurnal Ekonomi dan Bisnis SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Kompartemen : Jurnal Ilmiah Akuntansi JMM (Jurnal Masyarakat Mandiri) Jurnal Akuntansi dan Keuangan Paradoks : Jurnal Ilmu Ekonomi International Journal of Indonesian Business Review SENMEA JIMEKA
Dewi Pudji Rahayu
Universitas Muhammadiyah Prof. DR. HAMKA
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Unraveling the Link between Financial Literacy and Financial Capability among Java's Students: Mengurai Hubungan antara Literasi Keuangan dan Kemampuan Finansial di Kalangan Pelajar di Jawa Rismaya Fitria, Rema; Rahayu, Dewi Pudji; Septiana, Mila; Arrasid, Jundi
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 9 No. 2 (2023): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v9i2.1699

Abstract

This study aims to investigate the relationship between various dimensions of financial literacy, including financial behavior, attitude, knowledge, and capability, among university students in Java. The research encompassed the entire population of university students on Java island in 2022, totaling 3.5 million, with a final sample size of 173 respondents selected using the Slovin formula. Data collection was conducted through a questionnaire survey, and multiple regression analysis was employed to assess the direct influence of financial literacy on financial capability using SPSS software version 25. The findings revealed a significant positive impact of financial behavior and attitude on the financial capability of college students. These results offer valuable insights for policymakers, highlighting the importance of comprehensive strategies in enhancing financial capability, particularly among university students, for improved financial well-being and preparedness.
Community Empowerment Through the Enhancement of Entrepreneurship in the Production of Lotion and Mosquito Spray for Dengue Fever in Sukmajaya, Depok Prastiwi, Rini; Dewanti, Ema; Rahayu, Dewi Pudji; Ladeska, Vera; Wardani, Elly
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 8 No. 2 (2024): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)

Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.008.2.13

Abstract

Dengue fever has become one of the endemic diseases in the Sukmajaya area of Depok. This disease can claim the lives of up to 10% of those affected. Community empowerment, particularly through the empowerment of PKK groups. This community service aims to increase the community's ability to prevent the spread of the Aedes aegypti mosquito through empowering the PKK group community. It can prevent the spread of mosquitoes by introducing natural materials as mosquito repellents and creating lotion and spray products as alternative solutions. The program involves training and assistance in producing lotions and sprays using natural ingredients. Using essential oils as raw materials, along with marketing techniques, can be a solution to address this issue. The Community Service Team of the Faculty of Pharmacy and Science (FFS) UHAMKA and the Faculty of Economics and Business (FEB) UHAMKA provided comprehensive training and guidance in the pharmacy skills program. Participants were instructed on creating lotion and mosquito repellent spray formulations using natural ingredients, including orange leaf extract, orange oil, lavender oil, and clove oil. The training consisted of lectures followed by a hands-on workshop on entrepreneurship, focusing on the importance of selecting appropriate packaging and promoting the products effectively. Participants are very enthusiastic about acquiring this skill because it enhances the capabilities of PKK administrators in utilizing natural materials in forms that will later boost the spirit of entrepreneurship and help prevent dengue fever.
M-CASH: Simple Software for MSME Financial Report Management in an Effort to Support SDGs to Drive Economic Growth Cahyani, Meti Regita; Zulpahmi; Rahayu, Dewi Pudji; Larasati, Meita
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.24973

Abstract

This research aims to design a simple website-based financial reporting software for MSMEs to be more advanced in supporting inclusive and sustainable economic growth in accordance with the Sustainable Development Goals (SDGs). The subject of this research is MSME players at the Tugas Ibu Foundation. This research uses secondary data in the form of financial data contained in the balance sheet and profit and loss. The data analysis technique uses descriptive methods. The research method uses research and development (R&D) with a 4D development model modified into 3D by going through several stages, namely defining, design, and development. The results of this study are in the form of simple web-based M-CASH software that can help MSME actors record financial reports.
Pengaruh Corporate Social Responsibility (CSR), Dewan Direksi, dan Kepemilikan Institusional terhadap Agresivitas Pajak Rahmatika, Sucitra; Rahayu, Dewi Pudji; Mila Indriastuti
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i4.1922

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility (CSR), dewan direksi, dan kepemilikan institusional terhadap agresivitas pajak pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Sebanyak 22 perusahaan dipilih sebagai sampel penelitian dengan menggunakan metode purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS versi 26. Urgensi penelitian ini terletak pada meningkatnya perhatian publik terhadap praktik tanggung jawab sosial dan transparansi pajak perusahaan di tengah tuntutan tata kelola yang berkelanjutan. Sektor food and beverage menjadi sorotan karena kontribusinya yang besar terhadap ekonomi nasional namun rentan terhadap isu kepatuhan pajak. Hasil penelitian menunjukkan bahwa CSR berpengaruh positif terhadap agresivitas pajak, sedangkan dewan direksi dan kepemilikan institusional tidak berpengaruh signifikan. Temuan ini memberikan implikasi bagi pembuat kebijakan dan manajemen perusahaan untuk memperkuat akuntabilitas, transparansi, dan tata kelola dalam praktik perpajakan, serta mendorong penelitian selanjutnya untuk menambahkan variabel tata kelola lainnya atau memperluas sampel pada sektor industri yang berbeda.
Does the COVID-19 Pandemic Impact on Audit Fee and Audit Report Lag? Farhana, Farhana Farhana; Rahayu, Dewi Pudji; Nugroho, Arif Widodo
Jurnal Economia Vol. 21 No. 3 (2025): October 2025
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v21i3.74715

Abstract

This article explains whether the COVID-19 pandemic affects Audit Fee and Audit Report Lag in the financial sector in 2018-2022. The sampling technique used was purposive sampling. The sample in this study were 59 financial sector companies listed on the Indonesia Stock Exchange (IDX), the research data totaled 295 samples. This study uses a panel regression model to estimate the extent to which the COVID-19 pandemic predicts changes in Audit Fee and Audit Report Lag. The results of this study indicate that the COVID-19 pandemic has a positive effect on Audit Fee and Audit Report Lag. There is evidence that the COVID-19 pandemic has an influence on audit quality. The results have significant policy implications, especially from the perspective of the Indonesian Public Accountants Association (IAPI), to warn auditors about the increased audit risk caused by the COVID-19 pandemic and the need to compensate with quality audits.
New Strategy for Uhamka Sustainability Post COVID-19 Pandemic Sutarman, Asep; Rahayu, Dewi Pudji; Setiawan, Edi; Marlena, Leni; Ul Albab, Farah Nisa
International Journal of Indonesian Business Review Vol. 2 No. 1 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v2i1.513

Abstract

This study aims to analyze how conditions during the Covid pandemic and new strategic steps affect sustainability. We use the inferential verification technique, which is a strategy used by researchers to assess the validity of the presented hypothesis by collecting actual data from alumni, lecturers, students, partners, parents, leaders and education staff of Universitas Muhammadiyah Prof. DR. HAMKA Jakarta. A total of 222 research samples were deliberately selected as respondents. We used Structural Equation Modeling (SEM) analysis, assisted by Smart PLS software version 3.2. for quantitative analysis to test the hypothesis and for qualitative analysis obtained based on the results of interviews with several parties related to the UHAMKA Jakarta as a material for discussion in the research. Several findings were found: (1) the Covid pandemic condition had a significant positive effect on the new strategy; (2) the new strategy has a significant positive effect on sustainability; and (4) the new strategy has a mediating function in the influence of the Covid-19 pandemic condition on the sustainability of the University of Muhammadiyah Prof. DR. HAMKA Jakarta. The limitation of this research is that the survey only focuses on the University of Muhammadiyah Prof. DR. HAMKA Jakarta only. Practical implications: According to research findings, new strategies are needed to increase sustainability in urgent situations, for example during the Covid-19 pandemic. By implementing and implementing the new strategy, the sustainability of the university as an educational institution will be better maintained. The new strategy variable proved to be a mediating or intervening variable for the Covid-19 pandemic condition in influencing the sustainability of the University of Muhammadiyah Prof. DR. HAMKA Jakarta. University of Muhammadiyah Prof. DR. HAMKA Jakarta must be able to adapt to a new life after a pandemic through a crisis period so that it can maintain its sustainability in the future.
PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN LEVERAGE TERHADAP KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2018 Akmaliyah, Nurus Shobah; Muiz, Enong; Rahayu, Dewi Pudji
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

AbstrakThis study aimed to determine the effect of Tax, Tunneling Incentive, Bonus Plan and Leverage on Transfer Pricingdecision. In this study used methods of explanation. The variables studied are Tax, Tunneling Incentive, Bonus Plan and Leverage as the independent variables Transfer Pricing as the dependent variable. The research population is consumer goods industry sector manufacturing as many as 10 companies. Data collection techniques used were document analysis method that examines the financial statements of the Indonesia Stock Exchange (IDX) websites (www.idx.co.id). Data analysis and processing techniques used are descriptive statistical analysis, regretion logistic analysis (regretion logistic model, appropriateness regretion model, assessment all of fit model, coefisient determination, classification matrix. The test results show that the variable Tax have a partial effect on the Transfer Pricingdecision with a significant value of less than 0.05. While the Tunneling Incentive, Bonus Plan and Leverage has a significant value greater than 0.05, it is stated that there is no significant effect on the Transfer Pricing decision..
PENGEMBANGAN POTENSI UMKM WISATA BERBASIS PENGUNJUNG UNTUK MENINGKATKAN PAD DI KABUPATEN BLORA Rahayu, Dewi Pudji; Zulpahmi, Zulpahmi
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 1 (2016): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2016
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

Pariwisata adalah indusri primadona di Indonesia, tapi pengembangannya belum begitu maksimal. Termasuk di Kabupaten Blora yang memiliki 34 tempat wisata. Pengembangan wisata tidak bisa lepas dari pengembangan UMKM pendukung. Penelitian ini ingin meneliti tentang pengaruh potensi wisata terhadap UMKM yang akhirnya akan meningkatkan PAD Kabupaten Blora. Dan ingin mengetahui potensi UMKM apa yang harus dikembangkan sesuai dengan kecenderungan pengunjung. Metodologi yang dipakai pada penelitian ini adalah mix methode. Kuantitatif untuk mengukur korelasi potensi wisata terhadap UMKM dan UMKM terhadap PAD juga pengaruh potensi wisata terhadap PAD. Sedangkan kualitatifnya melihat kecenderungan 41 responden wisatawan yang sedang berkunjung ke Blora dengan metode konstruksifisme. Hasil dari penelitian ini adalah, tidak terdapat korelasi antara jumlah wisata dan UMKM, jumlah UMKM dan PAD, juga jumlah wisata dan PAD. Dan berdasarkan interview kecenderungan oleh-oleh juga buah tangan yang diminati oleh pengunjung secara berurutan adalah kripik tempe, sambel pecel, bubut (kerajinan jati), kecap dan sirup kawisa. Sedangkan wisata kuliner yang diminati berturut-turut adalah sate Blora, nasi pecel dan lontong tahu. Tempat wisata yang cenderung dikunjungi adalah alun-alun Blora, pemandian dan waduk Tempuran, dan Goa Terawang. Intensitas kembali kunjung ke Blora rata-rata 5 kali pertahun dan yang sering adalah setahun sekali. Sedangkan jumlah rata-rata belanja selama berkunjung adalah Rp 433.000,00. Dari penelitian tersebut perlu dilakukan penelitian yang sifatnya kualitatif murni termasuk untuk menguji korelasi antara jumlah tempat wisata, jumlah UMKM dan PAD, karena data angka yang tersaji kurang bisa dipercaya
The effect of attitude, subjective norm, perceived behavioral control and gender on whistleblowing intention Larasati, Meita; Nugroho, Arif Widodo; Rahayu, Dewi Pudji; Susanti, Susi; Cahyani, Meti Regita
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.25171

Abstract

Research aims: This study aims to investigate the impact of Attitudes, Subjective Norms, Perceived Behavioral Control, and Gender on Whistleblowing Intentions among auditors.Design/Methodology/Approach: The research uses Attitudes, Subjective Norms, Perceived Behavioral Control, and Gender as independent variables, with Whistleblowing Intention as the dependent variable. The sample consists of 202 auditors working at Public Accounting Firms (PAF) in East and South Jakarta. Data were analyzed using SmartPLS version 4.0.93.Research findings: The results show that Attitudes, Subjective Norms, and Perceived Behavioral Control positively influence whistleblowing intentions. However, Gender does not have a significant effect. Collectively, the variables influence whistleblowing intentions, with an adjusted R-square of 32.10%.Theoretical Contribution/Originality: This study expands the limited research on whistleblowing in Indonesia, particularly among external auditors, and provides empirical evidence concerning behavioral factors influencing whistleblowing intentions.Practitioner/Policy implication: The findings offer guidance for organizations in developing effective training, internal policies, and reporting systems to strengthen whistleblowing culture and support fraud prevention.Research limitation/Implication: Whistleblowing intentions are explained by only 32.10% of the tested variables, indicating that 67.90% is influenced by other factors such as religiosity, professionalism, and perceived good governance. Future research should include additional variables and larger samples to capture broader behavioral dynamics.
PENINGKATAN PEMAHAMAN PEMANDU WISATA TENTANG MIKROALGA MELALUI PROGRAM SOSIALISASI DAN EDUKASI An Nisaa, Ranti; Hutari, Andri; Faruq, Hilman; Rahayu, Dewi Pudji; Meitiyani, Meitiyani
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 6 (2025): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i6.35716

Abstract

Abstrak: Masyarakat pulau Pari sudah tidak lagi membudidayakan rumput laut karena keadaan perairan yang semakin tidak kondusif. Alternatifnya, masyarakat saat ini menekuni pariwisata dan penginapan di pulau Pari. Salah satu keanekaragaman hayati yang terdapat di pulau Pari dan kurang disadari adalah kelimpahan dan potensi mikroalga. Masyarakat belum menyadari bahwa di pulau Pari terdapat mikroalga yang bernilai ekonomi tinggi yang memerlukan terobosan dalam pemanfaatannya dan juga pelestarian ekosistemnya. Pemandu wisata yang menjadi bagian dari masyarakat pulau diharapkan dapat mengedukasi jenis mikroalga dan manfaatnya terhadap warga lainnya maupun pengunjung pulau. Kegiatan pengabdian ini dilakukan dengan sosialisasi pemberian materi tentang mikroalga terhadap 21 warga pemandu wisata yang tergabung dalam ikatan Karang Taruna Unit 04 di Pulau Pari Kepulauan Seribu. Kegiatan diawali dengan pemberian soal pretest dan diakhiri dengan pemberian soal posttest. Perbedaan hasil dari skor yang diperoleh menjadi acuan dalam menentukan ada atau tidak adanya peningkatan pemahaman terhadap mikroalga ini. Angket pendapat diberikan demi mengevaluasi kegiatan untuk perbaikan ke depannya. Skor pretest yang diperoleh adalah 14,29 sedangkan posttest 20,95. Dengan demikian telah terjadi peningkatan pemahaman terhadap mikroalga. Harapannya dengan warga pemandu wisata yang memiliki wawasan terhadap mikroalga ini dapat mengedukasi masyarakat, wisatawan, dan pengunjung di pulau Pari akan pentingnya pelestarian perairan dan hutan mangrove sebagai habitat mikroalga serta membuka potensi peluang dalam mengembangkan produk berbahan dasar dari mikroalga.Abstract: The people of Pari Island are no longer cultivating seaweed due to increasingly unfavorable water conditions. As an alternative, people are currently pursuing tourism and lodging on Pari Island. One of the biodiversity found on Pari Island which is not recognized is the abundance and potential of microalgae. The community does not yet realize that on Pari Island there are microalgae that have high economic value which require a breakthrough in their utilization and also the preservation of their ecosystem. Tour guides, who are part of the island community, are expected to educate other residents and visitors about microalgae and their benefits. This community service activity involved providing outreach and training on microalgae to 21 tour guides from the Karang Taruna Unit 04 association on Pari Island, Seribu Islands. The activity begins with giving pretest questions and ends with giving posttest questions. The difference in the results of the scores obtained becomes a reference in determining whether or not there is an increase in understanding of this microalgae. Opinion questionnaires were given to evaluate activities for future improvement. The pretest score obtained was 14.29 while the posttest was 20.95. Thus there has been an increase in understanding of microalgae. The hope is that tour guides who have insight into microalgae can educate the public, tourists, and visitors on Pari Island about the importance of conserving waters and mangrove forests as microalgae habitats and open up potential opportunities in developing products made from microalgae.
Co-Authors Akbari, Deni Adha Akmaliyah, Nurus Shobah An Nisaa, Ranti Andika Bagus Pambudi Arrasid, Jundi Cahyani, Meti Regita Deni Adha Akbari Edi Setiawan Elly Wardani, Elly Ema Dewanti Enong Muiz Farhana, Farhana Farhana Hilman Faruq Hutari, Andri Ladeska, Vera Larasati, Meita Marlena, Leni Meitiyani, Meitiyani Mila Indriastuti Muiz, Enong Nugroho, Arif Widodo Nurus Shobah Akmaliyah Rahmatika, Sucitra Resti Sintya Sari Rini Prastiwi Rismaya Fitria, Rema Rizki, Aisah Amalia Septiana, Mila Susi Susanti Sutarman, Asep Ul Albab, Farah Nisa Zulpahmi Zulpahmi, Zulpahmi