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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Jurnal Riset Akuntansi Terpadu Jurnal SOLMA Shirkah: Journal of Economics and Business Jurnal Bisnis dan Akuntansi Jurnal STEI Ekonomi Community Development Journal: Jurnal Pengabdian Masyarakat Maslahah: Jurnal Pengabdian Masyarakat Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Management Science Research Journal Journal of Indonesian Economy and Business E-Jurnal Akuntansi TSM Media Riset Bisnis & Manajemen Mopolayio : Jurnal Pengabdian Ekonomi
Yeni Januarsi
Universitas Sultan Ageng Tirtayasa
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Manajemen Sampah Rumah Tangga Sebagai Alternatif Pemberdayaan Ekonomi Para Anggota PWRI Kota Cilegon Ina Indriana; Yeni Januarsi
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 2 No. 1 (2022): Mopolayio : Jurnal Pengabdian Ekonomi Volume 2 Number 1 (November 2022) has bee
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

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

Abstract

Sampah dana limbah telah menjadi permasalahan nasional. Jumlah sampah dan limbah yang hasilkan terus bertambah seiring dengan pertambahan penduduk, pertumbuhan ekonomi dan perubahan pola konsumsi masyarakat. Sektor industri dan rumah tangga adalah penyumbang sampah terbesar. Untuk mengurangi jumlah sampah dan limbah rumah tangga perlu peran aktif dari seluruh elemen masyarakat. Persatuan Werdatama Republik Indonesia (PWRI) adalah perkumpulan para pensiunan guru. Meskipun para anggota PWRI sudah purnabakti namun mereka berinisiatif untuk terus produktif dan berkontribusi menyelesaikan permasalahan social di masyarakat. Salah satu yang menjadi konsen mereka adalah masalah sampah. Mereka sangat prihatin dengan menumpuknya sampah di lingkungannya namun mereka belum memiliki pengetahuan cara mereduksi dan meningkatkan nilai ekonomi dari sampah. Kegiatan pengabdian masyarakat ini dilakukan untuk melatih para anggota PWRI Kota Cilegon cara mengolah dan meningkatkan nilai jual dari sampah. Pengabdian ini menggunakan metode ceramah, diskusi dan simulasi. Hasil pelatihan menunjukan para anggota PWRI antusias untuk mengolah sampah rumah tangga menjadi pupuk kompos.
Uncertainty about Economic Policy and Decisions to Engage in Real Earnings Management: Evidence from Indonesia’s Capital Market Januarsi, Yeni; Taufik, H. E. R.; Akhmadi
Journal of Indonesian Economy and Business Vol 40 No 2 (2025): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.v40i2.10194

Abstract

Introduction/Main Objectives: This study examines whether economic policy uncertainty (EPU) influences managers’ choice to engage in real earnings management (EM) in the Indonesian capital market. Background Problems: As a major driver of aggregate economic growth and business cycles, EPU may induce information asymmetry, affect the quality of financial reporting, and raise concerns about how macroeconomic conditions may impact how managers behave in managing reported accounting numbers. Novelty: This study explains how the lean against the wind theory and the lean with the wind theory affect real EM behavior in emerging markets. In addition, this study considers the endogeneity problem, which has frequently been overlooked in similar studies, and provides a robust analysis utilizing a variety of tests to validate the proposed hypothesis. Research Methods: This study investigates 1,800 firm-year observations represented by 200 Indonesian publicly listed firms from all industries that have data available, except the banking and financial industries, from 2012 to 2020.The researchers employ time-series cross-sections, pooled ordinary least squares (OLS),and robust standard errors clustered by years. Finding/Results: EPU causes managers to engage in more real EM. This result holds for a series of robustness tests, including testing by using a presidential election for alternative measurements for EPU. From additional analysis, this study reveals that the effect of EPU on real EM is more significant for more profitable firms. Conclusion: This study supports the lean against the wind theory for emerging markets. This evidence implies that EPU conditions induce managers to engage in more real earnings management in emerging market firms, and the uncertain environment can reduce the quality of financial information .
Pelatihan Pengolahan Data Penelitian Bidang Akuntansi Menggunakan STATA Untuk Mahasiswa Program Doktor Ilmu Akuntansi Januarsi, Yeni; Yulianto, Agus Solikhan
Jurnal SOLMA Vol. 14 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i2.18290

Abstract

Background: Mahasiswa Program Doktoral Ilmu Akuntansi (PDIA) sangat memerlukan keahlian untuk mengoperasikan software STATA karena pada umumnya, penelitan bidang akuntansi, dengan meggunakan data sekunder yang terpublikasi dalam highly reputable international journal, mengunakan STATA sebagai software pengolahan data, khususnya data panel. Akan tetapi, belum banyak mahasiswa PDIA dapat mengoperasikan software STATA. Pelatihan ini bertujuan untuk memberikan pemahaman dan skill  bagi para mahasiswa PDIA untuk dapat mengolah data penelitian dengan lebih efisien dengan menggunakan software STATA sehingga dapat membantu mereka untuk mempublikasikan riset papernya pada jurnal internasional bereputasi. Metode: Pelatihan ini dilakukan selama satu hari yang diikuti oleh 40 mahasiswa PDIA dan menerima 4 materi utama, dengan pemaparan materi menggunakan metode ceramah dan metode praktik. Tidak lupa juga dilakukan pretest dan dan posttest. Hasil: Para peserta mampu menjalankan menu-menu penting pada aplikasi STATA dan dapat melakukan pengujian hipotesis dengan data yang tersedia. Selain itu, mahasiswa PDIA juga lebih paham untuk melakukan tahapan-tahapan pengujian statistik untuk publikasi pada jurnal internasional bereputasi. Kesimpulan: Kegiatan pengabdian masyarakat ini dapat meningkatakan pemahaman dan kemampuan mahasiswa PDIA untuk melakukan pengolahan data dengan lebihefisien, khususnya menggunakan STATA, dalam menunjang publikasi di jurnal internasional bereputasi.
Profitability and dividend policy: How does free cash flow explain this relationship? Januarsi, Yeni; Sanusi, Fauji
Jurnal Siasat Bisnis VOL 28, NO 1 (2024)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol28.iss1.art4

Abstract

Purpose – This study aims to examine the possible explanations for the inconsistency between profitability and dividend policy association. It also aims to carefully investigate the explanations of the free cash flow regarding the profitability-dividend policy relationship while specifying the shape of the moderating variables.Design/methodology/approach –This study uses LQ45-listed enterprises as research sample and adopt hierarchical moderating analysis as our methods. This study also uses 10-year observations from 2012-2020 with 170 firm-years observations represented by 17 companies.Findings – The results showed a positive association between profitability and dividend policy, suggesting that higher profit was capable of inducing firms to provide more dividend payments for the stockholders. Furthermore, increasing free cash flow strengthened the profitability-dividend policy relationship and it play a role as a pure moderator between both variables. Research limitations/implications – As this study use LQ45 sample firms, the interpretation from the research funding should be carefully made and generalizations should be done with caution. Also, current study does not include managerial characteristics as potential factors to influence dividend policy due to data limitation. Practical implications – This study provide implication for managers by suggesting that the free cash flow condition of a company may be essential for deciding dividend payout policy when firms can create good profitability. Firms need to maintain its fee cash flow level to gain benefit as a driver to create favorable dividend policy for stockholders. Originality/value – This study adds essential contribution to the moderating role literature by distinguishing the type of moderating role of free cash flow on the relationship between dividend policy and profitability. In addition, this study also incorporates hierarchy regression analysis which is different from prior similar study.
INVESTMENT KNOWLEDGE, MINIMUM CAPITAL, INVESTEMNT INTEREST: DOES SOCIAL MEDIA HAS MODERATING ROLE? Sanusi, Fauji; Purnama, Endah Bati; Suryani, Emma; Januarsi, Yeni
Management Science Research Journal Vol. 1 No. 4 (2022): November 2022
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v1i4.51

Abstract

This study investigates how investment interest is affected by investing expertise, and the required minimum capital. We also examine the moderating effects of social media on the relationship between the three variables. We use one hundred and thirty-five students from colleges and institutions in the province of Banten as our sample by using a purposeful sample technique. Data is gathered via a questionnaire and analysed using smartPLS or partial least squares (PLS). We find that investment knowledge do not influence investment interest. However, we document that minimum capital effect the investment interest. In addition, we fail to evidence the moderating role of social media on the investment knowledge, minimum capital, and investing interest. This study implies that minimum capital play as an essential role to enhance the investment interest.
Women's Empowerment Through Training in Making Melinjo Leaf Chips with Low Purine and Oil in Bulakan, Cikedung Village, Mancak District, Serang Regency Nurtiana, Winda; Johan, Eva; Januarsi, Yeni
Maslahah: Jurnal Pengabdian Masyarakat Vol 7, No 1 (2026)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/maslahah.v7i1.12975

Abstract

Posyandu Aster, Cikedung Village, Mancak District has potential that can be developed, namely Bulakan melinjo leaf chips (Damelkan). These chips have the weakness of being bitter due to the high purine content in melinjo leaves and the high oil content in the chips. Therefore, purine and oil reduction training was carried out using a spinner. The method used was workshops and training with the object of Aster posyandu members. The results of the training are that Aster posyandu members can apply it well and it is hoped that it can be used to produce good Damelkan chips, so that it can increase sales and the economy of Aster posyandu members. The conclusion of this activity was that Posyandu Aster was very helpful in developing the Damelkan chips produced.
PENGARUH TAX AVOIDANCE DAN KINERJA LINGKUNGAN TERHADAP SUSTAINABILITY REPORT DISCLOSURE Lestari, Clarisa Bunga; Januarsi, Yeni; Soerono, Ayu Noorida
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.2988

Abstract

This study aims to determine the effect of tax avoidance and environmental performance on sustainability report disclosure. This study uses stakeholder theory to explain the problem. The population in this study was conducted on energy and raw material sector companies listed on the IDX in 2021-2023. The sampling technique used in this study was the purposive sampling method with a sample size of 60 companies. The data analysis technique for this study used ordinary least squares regression collected in a cross-sectional time-series with standard error clustered by firm and Year, with STATA v14.2 software. The results of the study indicate that tax avoidance has a negative effect on sustainability report disclosure, and environmental performance has a positive effect on sustainability report disclosure in energy and raw material sector companies listed on the IDX in 2021-2023.
PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE DISCLOSURE TERHADAP FINANCIAL SUSTAINABILITY DENGAN FINANCIAL PERFORMANCE SEBAGAI VARIABEL MODERASI Mikael Valdheerian Barnix; Yeni Januarsi; Nurhayati Soleha
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.2989

Abstract

This study aims to determine the effect of environmental, social, and governance disclosure (ESG disclosure) on financial sustainability with financial performance as a moderating variable. This study uses stakeholder theory to explain the problems of this study. The population used in this study uses companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023 consisting of the Energy, Industrials, Consumer Non-Cyclicals, Consumer Cyclicals and Basic Materials sectors. The sample selection technique used in this study uses the purposive sampling method with a total sample of 275 companies. The data analysis technique for this study uses time-series cross sectional pooled ordinary least squares regressions with standards error clustered by No and Year, with STATA v18 software. The results of this study indicate that ESG disclosure has a positive effect on financial sustainability. Likewise, each environmental, social, and governance disclosure has a positive effect on financial sustainability. In contrast to the moderating role of financial performance which has no moderating effect on the relationship between ESG disclosure and financial sustainability. Likewise, financial performance has no moderating effect on the relationship between environmental, social, and governance disclosures and financial sustainability.
Does FinTech Adoption Enhance MSME Performance? The Role of Financial Behaviour and Digital Financial Literacy Rohaeni, Nani; Meutia, Meutia; Indriana, Ina; Januarsi, Yeni
Shirkah: Journal of Economics and Business Vol. 11 No. 1 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v11i1.982

Abstract

Despite their vital contribution to Indonesia’s regional economy, MSMEs continue to face challenges related to limited financial literacy and low FinTech adoption, which constrain financial behaviour and business performance in the digital era. This study examines the effects of digital financial literacy and FinTech adoption on MSME financial performance, with financial behaviour serving as a mediating variable. A quantitative explanatory design was employed using survey data from 150 MSME owners in Banten Province, Indonesia. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to examine both direct and indirect relationships among the constructs. The findings reveal that financial literacy significantly influences financial behaviour (β = 0.151, p = 0.034) and exerts the strongest direct effect on MSME financial performance (β = 0.483, p < 0.001). FinTech adoption significantly affects financial behaviour (β = 0.713, p < 0.001) and financial performance (β = 0.188, p = 0.024). Financial behaviour positively influences financial performance (β = 0.231, p = 0.016). Furthermore, financial behaviour significantly mediates the relationship between FinTech adoption and MSME financial performance (β = 0.165, p = 0.037), but does not significantly mediate the relationship between financial literacy and financial performance (β = 0.035, p = 0.195). This study contributes to the MSME digitalization literature by clarifying the distinct pathways through which financial literacy and FinTech adoption shape business performance through financial behaviour.
Co-Authors Akhmadi Annisa Annisa Bese Nur Amaliah Dwi Fitrianingsih Enok Nurhayati Eva Johan Ewing Yufisa Ibrani Ina Indriana Ina Indriana Ina Indriana, Ina Indriana, Ina Lestari, Clarisa Bunga Lia Uzliawati Mazda Eko Sri T Mega Ayu Febriyana Meutia, Meutia Mikael Valdheerian Barnix Mulyadi, Roza NANA NOVIANTI Nani Rohaeni, Nani Purnama, Endah Bati Ratu Careenda Zein RIALIS RIALIS Sanusi, Fauji Soerono, Ayu Noorida Soleha, Nurhayati Suryani, Emma Taufik, H. E. R. Tenny Badina Winda Nurtiana Wiyantoro, Lili Sugeng Yulianto, Agus Solikhan