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All Journal Ilomata International Journal of Tax and Accounting Rambideun : Jurnal Pengabdian Kepada Masyarakat Media Riset Akuntansi Auditing & Informasi Padma: Jurnal Pengabdian Kepada Masyarakat Jurnal Medika: Medika
Florus Daeli
Universitas Trisakti
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PERAN PROFITABILITAS ATAS PENGARUH BOARD GOVERNANCE TERHADAP SUSTAINABILITY REPORT QUALITY Vinola Herawaty; Nadya Lambintara; Florus Daeli
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 1 (2021): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.765 KB) | DOI: 10.25105/mraai.v21i1.9209

Abstract

The purpose of this study was to find out the effect of profitability on the relation between Board Governance and Sustainability Report Quality (SRQ) from banking companies listed on Indonesian Stock Exchange. This study used information from Sustainability Report and Annual Report published by each company during period of 2015 to 2019. The sampling method used in this study was purposive sampling, with samples that meet the sample selection criteria came from 11 banking companies, so the total samples in this study were 55 samples. Independent variables used in this study are size of board directors, proportion of independent commissioners, age of board’s members and women on the company’s board, while moderating variable is profitability (ROA). The analysis used in this study are multiple regression analysis and confirmatory factor analysis using the SPSS program to determine the dependent variable, Sustainabilty Report quality. The results showed that board of directors’ size and involvement of women on the company’s board had positive effects on the SRQ. Meanwhile proportion of independent commissioners and ages of board’s members had showed no effect on SRQ. The profitability strengthened the relation between board of directors’ size and the SRQ while it did not moderate the relation between other variables and SRQ. Originality of this study is that the authors add to the literature by answering the question of whether Board Governance is an effective way to increase SRQ and whether profitability strengthens the influence of board governance to SRQ in Indonesian Banking industry.
OPTIMALKAN PENGELOLAAN KEUANGAN: PELATIHAN EFEKTIF REKONSILIASI BANK DAN KAS UNTUK GURU Ayu Aulia Oktaviani; Vinola Herawaty; Florus Daeli; Windhy Puspitasari; Gold Naro Sitinjak
RAMBIDEUN : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2024): Rambideun: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Al Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/pkm.v7i2.2587

Abstract

Good financial management is very important for the smooth operations of educational institutions. Teachers as fund managers play an important role in ensuring transparency and accountability of school finances, especially bank and cash reconciliation practices. However, many teachers do not yet have an understanding of this procedure, resulting in discrepancies in school financial management. This activity aimed to provide training to the teachers on how to carry out bank and cash reconciliation effectively. The method of implementing activities was in the form of counseling and training delivered by a team of lecturers from the Faculty of Economics and Business, Trisakti University. The training material covered skills, knowledge and work attitudes in managing cash fund documents and bank reconciliation. The training was held in December 2023 at the Trisakti University Campus, attended by 22 teachers in West Jakarta. The community service activity results showed that five participants who took the competency test demonstrated their competence and confirmed the effectiveness of training methods involving interactive discussions, practical demonstrations and the use of technology. Thus, it is effective in increasing teachers' understanding and skills in managing school finances in a transparent and accountable manner. These results indicate the need to expand the scope of training to more teachers and the importance of collaborative approaches and the use of technology to develop capacity in the field of education.        
Pelatihan Penyusunan Laporan Keuangan Sederhana bagi Santri GCNI: Meningkatkan Literasi Keuangan untuk Kemandirian Ekonomi Vinola Herawaty; Florus Daeli; Tyas Pambudi Rahardjo; Ayu Aulia Oktaviani; Jesica; Adri Patriks Sudarman Limbo
PADMA Vol 5 No 2 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v5i2.2156

Abstract

Businessmen including students at GCNI Islamic Entrepreneurship Boarding School face challenges in preparing accurate and systematic financial reports. Ignorance of the basics of recording causes unclear financial flows, difficulties in business evaluation, and obstacles to accessing funding. This community service aims to improve the financial literacy of GCNI students through simple financial reporting training, including profit and loss reports, balance sheets, cash flow, and manual and digital recording. The results of the activity showed an increase in participants' understanding and skills in preparing financial reports. The output is in the form of increased participant capacity, publication of scientific articles, IPR for PKM posters, and teaching materials. This training contributes to the professionalization of students' businesses and their economic independence.
Peran Edukasi Literasi Keuangan Dalam Pencegahan Perilaku Berisiko pada Remaja: Studi pada Siswa MAN 3 Jakarta Ayu Aulia Oktaviani; Florus Daeli; Rowlan Takaya; Vira Irnadya; Febby Marta Juwita; Muhammad Andhika Rizky Satria
Jurnal Medika: Medika in progres
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/zm2qgg57

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan sebagai respons atas masih rendahnya tingkat literasi keuangan di kalangan pelajar, khususnya siswa MAN 3 Jakarta, yang semakin rentan terhadap berbagai risiko finansial di era digital. Perkembangan teknologi mempermudah akses terhadap layanan keuangan, namun di sisi lain juga meningkatkan potensi perilaku konsumtif, penggunaan pinjaman online ilegal, serta paparan terhadap investasi yang tidak aman dan menyesatkan. Oleh karena itu, kegiatan ini bertujuan untuk meningkatkan pemahaman dan kesadaran siswa dalam mengelola keuangan pribadi secara bijak, termasuk dalam hal penyusunan anggaran, kebiasaan menabung, serta pengenalan investasi yang aman dan sesuai dengan usia mereka. Metode pelaksanaan kegiatan meliputi ceramah interaktif yang dikombinasikan dengan diskusi, simulasi penyusunan anggaran sederhana, serta studi kasus terkait pinjaman online untuk memberikan gambaran nyata kepada siswa. Selain itu, dilakukan evaluasi melalui pengerjaan worksheet dan post-test guna mengukur tingkat pemahaman siswa sebelum dan sesudah kegiatan. Hasil yang diperoleh menunjukkan adanya peningkatan signifikan dalam pemahaman literasi keuangan, yang tercermin dari hasil post-test. Siswa juga menunjukkan peningkatan kesadaran dalam membedakan antara kebutuhan dan keinginan, serta memahami risiko dari penggunaan pinjaman online ilegal. Lebih lanjut, siswa mulai memiliki pemahaman lebih baik mengenai pentingnya investasi sejak dini dengan pendekatan yang aman dan terencana. Secara keseluruhan, kegiatan ini memberikan dampak positif dalam membentuk perilaku finansial siswa yang lebih bijak, rasional, dan bertanggung jawab, sehingga diharapkan dapat menjadi bekal penting dalam menghadapi tantangan ekonomi di masa depan.
Moderation of Foreign Ownership on the Relationship between Determinants and the Principle of Prudence in the Banking Sector Vinola Herawaty; Florus Daeli; Indra Widiarto
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2158

Abstract

This study aims to analyze the influence of financial distress, leverage, profitability, and firm size on the implementation of the prudence principle (accounting prudence) in the Indonesian banking sector, with foreign ownership as a moderating variable. Although prudence is crucial for banking stability, the current literature still shows inconsistent findings and limited evidence regarding the moderating role of global governance, which is a major gap in this study. The data analysis in this study was performed using SPSS software using a multiple linear regression approach. This model examines the influence of fundamental factors on the principle of prudence in the banking sector, using foreign ownership as a moderating variable to improve the accuracy of the empirical estimation results for a total of 129 data observations. Conversely, profitability had a significant negative effect, reflecting managers' tendency to be optimistic when financial performance improves to maintain market reputation. The unique contribution of this study lies in the finding that foreign ownership significantly attenuates the negative effect of profitability on prudence, demonstrating its role as an external monitoring mechanism in reducing managerial optimism bias. However, foreign ownership was not found to moderate the effects of financial distress or leverage. This study enriches the literature on agency theory in the context of emerging markets and offers practical implications for regulators to integrate foreign ownership structures as a supervisory instrument to enhance transparency and more robust banking risk management
Co-Authors Adri Patriks Sudarman Limbo Ayu Aulia Oktaviani Febby Marta Juwita Gold Naro Sitinjak Indra Widiarto Jesica Muhammad Andhika Rizky Satria Nadya Lambintara Rowlan Takaya Tyas Pambudi Rahardjo Vinola Herawaty Vira Irnadya Windhy Puspitasari