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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Dinamika Sosial Budaya DIJB (Diponegoro International Journal of Business) Jurnal Surya Masyarakat Journal of Islamic Accounting and Finance Research SOLUSI Jurnal Surya Masyarakat Jurnal ABM Mengabdi JURNAL ABDIMAS PLJ Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Penelitian Pendidikan Indonesia Jurnal Manajemen dan Inovasi Kewirausahaan Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Yohanes Suhardjo
Universitas Semarang
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PELATIHAN PENGELOLAAN KEUANGAN BAGI KOMUNITAS IBU-IBU RUMAH TANGGA MANDIRI KELOMPOK UKM ASMARANDHANA Tri Rinawati; Yohanes Suhardjo; Edy Suryawardana; Sugeng Rianto
JURNAL ABDIMAS PLJ Vol 2, No 1 (2022): JURNAL ABDIMAS PLJ, Juli 2022
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.148 KB) | DOI: 10.34127/japlj.v2i1.625

Abstract

Independent housewives need financial support who are members of a group of inclusive economic and financial development programs under the name Asmarandhana under the guidance of Rorokenes. Its administrative activities are located at Jalan Bukit Putri No.17 Bukit Sari Semarang. Some of these mothers have children with special needs, so they have difficulty if they have to work outside the home leaving their children. Most of the mothers run businesses on a small scale with various types of businesses, which are used to fulfill their daily needs. Most of the members of the Asmarandhana group in their business practices have not implemented good financial management. In financial management there is no separation between business finances and family finances so that income does not reflect business profits and cannot describe the condition of business profits and losses. The purpose of service activities is to provide better knowledge, understanding and skills for Asmarandhana group members in managing business finances in improving family welfare   and   forming   target   community   members   into   productive   and   beneficial communities for the surrounding community. The form of this service activity is to provide business  financial  management  training,  namely how  to  manage transactions,  how  to prepare financial reports including income statements, capital changes reports, balance sheets and cash flow reports. The service activity was held on Saturday, June 4, 2022 at the Soto Pandanaran Hall on the 2nd (second) floor. This activity is carried out for 1 (one) day from 10.00 to 13.00 (1 x 3 hours). Service activities are carried out through the stages of Focus Group Discussion (FGD), lectures, discussions and questions and answers. The service participants were very enthusiastic in participating in the training activities. The service  participants  felt  very  helped  by  the  training  activities  in  managing  business finances.  The training participants  thought that  recording  transactions and  preparing reports were simpler, shorter and more practical and easier to understand.Keywords: Independent Housewives, Rorokenes, Finance
The effect of competence and participation on accountability in village fund management with information technology as a moderating variable Yohanes Suhardjo; Faisal Faisal
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243817

Abstract

Accountability in village fund management remains a critical challenge in Indonesia, where issues such as mismanagement and lack of transparency persist. This study aims to explore the impact of competence, community participation, and the use of information technology on the accountability of village fund management, particularly examining whether information technology moderates these relationships. The research population includes village officials, the village consultative committee, and district apparatus in Karangawen District, Demak Regency. Using purposive sampling, 108 respondents were selected to provide primary data, which were analyzed using the Partial Least Squares (PLS) method.The results show that competence and community participation significantly influence the accountability of village fund management. Competence improves decision-making and administrative transparency, while participation plays the most significant role by fostering accountability through inclusive planning and evaluation processes. Although the use of information technology positively affects accountability by enhancing transparency and accuracy in reporting, it does not act as a moderating variable in the relationship between competence or participation and accountability. This finding highlights the need for improved infrastructure, training, and tailored technological solutions for rural settings.The practical implications of this study include the importance of enhancing training programs to improve the competence of village officials, encouraging community participation through effective socialization, and optimizing the use of information technology. By addressing these factors, this research contributes to strengthening village fund governance and preventing irregularities in fund management in Indonesia.
Bibliometrik Green Entrepreneurship: Pemetaan Publikasi Global di Scopus Fredericho Mego Sundoro; Vani Novianto; Yohanes Suhardjo; Teuku Zikri Maulana; Abyantara Rizqullah Putra
JMIK: Jurnal Manajemen dan Inovasi Kewirausahaan Vol. 2 No. 2 (2026): Jurnal Manajemen dan Inovasi Kewirausahaan (JMIK)
Publisher : PT. Syalma Global Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64532/etv5b664

Abstract

Perkembangan isu keberlanjutan lingkungan dalam beberapa dekade terakhir telah mendorong transformasi dalam dunia usaha, salah satunya melalui konsep green entrepreneurship yang mengintegrasikan tujuan ekonomi dengan tanggung jawab lingkungan. Penelitian ini bertujuan untuk menganalisis perkembangan green entrepreneurship dalam perspektif global serta mengidentifikasi tren penelitian, tema utama, dan keterkaitan antar topik selama periode 1991 hingga April 2026. Metode yang digunakan adalah pendekatan bibliometrik dengan memanfaatkan data dari basis data Scopus, yang dianalisis secara deskriptif menggunakan Microsoft Excel dan divisualisasikan menggunakan perangkat lunak VOSviewer dan RStudio melalui analisis co-occurrence kata kunci. Hasil penelitian menunjukkan bahwa jumlah publikasi mengalami peningkatan signifikan, terutama setelah tahun 2017, dengan tingkat pertumbuhan tahunan sebesar 14,03%. Tema utama yang mendominasi meliputi green entrepreneurship, entrepreneurship, dan sustainable development, yang saling terhubung dengan bidang seperti environmental economics, pertumbuhan ekonomi, dan inovasi. Selain itu, terjadi pergeseran tren penelitian dari fokus ekonomi menuju aspek pendidikan, inovasi, dan niat kewirausahaan berkelanjutan. Penelitian ini menyimpulkan bahwa green entrepreneurship berkembang sebagai bidang multidisipliner yang memiliki peran strategis dalam mendorong pembangunan ekonomi berkelanjutan serta menjadi dasar penting bagi pengembangan kebijakan dan praktik bisnis berbasis lingkungan.
Does altruistic impact investment decision? evidence from Indonesia Farah Amalia; Adellia Putriani; Liana Mangifera; Yohanes Suhardjo
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.12581

Abstract

Purpose - The purpose of this study was to examine the effect of altruistic and egoistic as behavioral variables on socially responsible investment decision. This paper also investigates the aspects that investors consider the most in making decisions.Method - A total of 108 sample respondents were selected using a purposive sampling technique. The criteria used are capital market study group students who have at least one ethical stock in their portfolio. Conjoint and regression analysis were involved to conduct the research.Result - The results showed that the investment attributes that investors prioritize are industry focus followed by return and risk. Furthermore, the most preferred industry focus is ‘sustainable asset’ followed by ‘no focus’ and ‘arms and defense’. Investment preferences in sustainable assets are based on the altruistic value of investors. Altruism has been shown to have a significant positive effect on investors' decisions to invest their funds in stock which belong to socially responsible investment. On the other hand, the egoistic value has a significant negative effect on the decision to invest in socially responsible investment.Implication - By looking at the research result, companies as stock issuers may consider to create or make their stock sustainable. This research would be beneficial for investment analysts or consultants in providing advice for their clients.Originality - This research uses altruistic and egoistic variables as psychological variables in investment decisions. In addition to using behavioral finance, it also involves value-belief-norm theory to explain the phenomena and discuss altruistic value in Islam perspective.
ANALYSIS OF FACTORS OF COMPANY VALUE (CASE STUDY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2017-2020) Adhi Widyakto; Yohanes Suhardjo; Windasari Rachmawati
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i2.429

Abstract

This research aims to test the influence of profitability, liquidity, leverage on Price Book Value. in manufacturing companies listed on the Indonesia Stock Exchange in 2017 and 2020. This type of research is quantitative. The population in this study 284 is a manufacturing company listed on the Indonesia Stock Exchange in 2017 and 2020. The samples in this study used purposive sampling methods and were obtained by 200 manifacturing companies that fit the predetermined criteria. The data analysis technique used is multiple regression analysis with the SPSS 24.0 program. The results showed that the variable Return On Equity, Current Ratio, Debt Equity Ratio, Sales Growth had a Significant Positive Effect on PBV studies in Manufacturing Companies in 2017-2020.
PENGGUNAAN ANALISIS RASIO DALAM RANGKA PENILAIAN KINERJA KEUANGAN KOPERASI DESA MERAH PUTIH (KDMP) BENTANGAN KECAMATAN WONOSARI KABUPATEN KLATEN Oktavie Fresiliasari; Yohanes Suhardjo
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 4 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18008413

Abstract

The President of the Republic of Indonesia for the 2024-2029 period, Prabowo Subianto, announced the launch of 80,000 village cooperatives under the name of the Merah Putih Village/Sub-district Cooperative. The KDMP Bentangan, Wonosari District, Klaten Regency, is a KDMP established by the Bentangan village community, Wonosari District, Klaten Regency, as an embodiment of Presidential Instruction Number 9 of 2025 concerning the Acceleration of the Establishment of Village/Sub-district Cooperatives. In carrying out its activities, the financial aspects of cooperatives can be analyzed through financial reports. Cooperative financial reports present the cooperative's financial performance in a structured manner that is useful for making decisions by cooperative managers. Cooperative financial performance can be measured using ratio analysis. The financial ratios that can be used to measure cooperative financial performance are the liquidity ratio, profitability ratio, and solvency ratio. In order to improve the understanding of KDMP Bentangan Management and Employees regarding the use of ratio analysis for assessing cooperative financial performance, a Community Service Activity was carried out, namely Training on the Use of Ratio Analysis for Financial Performance Assessment at KDMP Bentangan, Wonosari District, Klaten Regency on Saturday, October 25, 2025, which was attended by KDMP Bentangan management and employees. The training activity was carried out by presenting material regarding ratio analysis methods, cooperative financial performance and the implementation of ratio analysis to assess cooperative financial performance. After the presentation of the material, it was continued with a question and answer session between the resource person and participants. During the activity, participants followed the activity until it was finished and actively asked questions related to the material presented by the resource person.
Co-Authors Abdul Karim Abyantara Rizqullah Putra Adellia Putriani Adhi Widyakto Amalia, Farah Asih Niati Dr Abdul Karim FAISAL Fredericho Mego Sundoro Liana Mangifera Lina Anggraeny Parwati Mohammad Sigit Taruna Oktavie Fresiliasari Ratna Wijayanti Risti Ulfi Hanifah Sugeng Rianto Suryawardana, Edy Teuku Zikri Maulana Tri Rinawati Unun Dian Anggraeni Vani Novianto Windasari Rachmawati