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Can Risk Tolerance Moderate Financial Literacy and Internet Banking Behavior During Covid-19? Fida Muthia; Nyimas Dewi Murnila Saputri; Sri Andaiyani; Agil Novriansa
Jurnal Keuangan dan Perbankan Vol 26, No 2 (2022): APRIL 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i2.6814

This study aims to examine whether risk tolerance can moderate the relationship between financial literacy on Internet banking behavior during Covid-19. 133 respondents are chosen as the sample of this study through purposive sampling with criteria. The hypothesis testing of this research was carried out using two models, namely, the direct relationship model and the moderation model. The results show that financial literacy has a positive effect on Internet banking. However, risk tolerance is unable to be a moderating variable. The results give the implication that Internet banking users can be increased by improving financial literacy, and financial risk may not be a significant driver in the use of internet banking during Covid-19.

Pelatihan Manajemen Bisnis Dan Aplikasi Pengelolaan Keuangan Berbasis Telepon Pintar Pada BUMDes Fida Muthia; Agil Novriansa; Shelfi Malinda; Muizzudin
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2022): Agustus
Publisher : Ilin Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31960/caradde.v5i1.1344

Tujuan kegiatan pengabdian masyarakat ini adalah memberikan pengetahuan dan pemahaman kepada para pengelola BUMDes mengenai manajemen bisnis BUMDes, serta meningkatkan kemampuan mereka dalam menggunakan aplikasi pengelolaan keuangan “AKUNTANSI UKM” dari telepon pintar.Pelaksanaan kegiatan pengabdian kepada masyarakat ini dilakukan dengan menggunakan dua metode yaitu focus group discussion (FGD) dan pelatihan. Pelatihan dilakukan dengan menggunakan metode ceramah, tutorial, diskusi dan simulasi. Dari hasil kegiatan ditemukan bahwa manajemen bisnis di BUMDes Kerinjing masih belum optimal walaupun perangkat BUMDes sudah mengerti secara teori mengenai manajemen bisnis. Selanjutnya, pengenalan aplikasi pengelolaan keuangan berbasis android juga memudahkan perangkat BUMDes dimana selama ini pencatatan keuangan dilakukan secara sederhana dan manual.

Utilization of Financial Technology as a Source of Capital for Songket Craftsmen Group in Muara Penimbung Ulu, Ogan Ilir Fida Muthia; Agil Novriansa; Asfeni Nurullah; Hasni Yusrianti
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 5 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v5i1.5410

This community service aims to provide knowledge and understanding to songket craftsmen regarding the use of fintech as a source of capital. The implementation of this community service is carried out using two methods, namely focus group discussions (FGD) and training. The training was conducted using lecture, discussion and simulation methods. Evaluation of activities for participants is carried out by giving pre-test and post-test. Monitoring of service activities will also be carried out to see the progress of the implementation of the material presented. From the results of service activities in Desa Muara Penimbung Ulu, it is known that currently songket craftsmen are still experiencing capital difficulties due to problems with the documents needed to apply for a capital loan. The majority of songket craftsmen also do not understand how to use fintech as their source of capital. Therefore, holding training related to fintech is important to increase public understanding regarding how to use and utilize it.

Risk Management Committee, Company Complexity, Public Accounting Firm Size and Audit Fees Agil Novriansa; Asfeni Nurullah; Aryanto Aryanto; Muhammad Akbar Prayoga Putra; Dela Mutia
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 4, December 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i4.359-370

This study aims to empirically examine the relationship between the risk management committee, company complexity, and public accounting (PA) firm size and audit fees. This study uses panel data with a span of 9 years of observation. The sample for this research is a non-financial company registered on the Indonesian capital market in 2012-2020. The results of purposive sampling showed that the number of samples in this study was 414 firm-year observations. The results of panel data regression analysis with the fixed effect model and clustered standard error show that risk management committee and PA firm size are positively related to audit fees, while company complexity is not related to audit fees. An important implication of the results of this research is that it is important for companies to have a risk management committee that stands alone in order to improve the corporate governance process.

GENDER DIFFERENCES IN ROLE CONFLICT AND ROLE AMBIGUITY ON COMMITMENT TO INDEPENDENCE Aryanto Aryanto; Agil Novriansa; Muhammad Farhan
AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i1.20380

This study aims to empirically examine the impact of role conflict and role ambiguity on commitment to independence by using a gender perspective approach. This study used a survey method. The sample in this study was the local government internal auditor, namely the District/City Government Inspectorate auditor. The results of purposive sampling obtained the number of respondents as many as 124 local government internal auditors who came from 11 Regional Inspectorates in the provinces of the Special Region of Yogyakarta, South Sumatra and East Java. Based on the gender approach, results independent sample t-test indicates that male local government internal auditors report the level of role conflict higher than female local government internal auditors, however they report levels of role ambiguity and commitment to independence the same one. In addition, the results of the SEM-PLS analysis showed that role conflict not related to commitment to independence for male and female local government internal auditors. Role ambiguity negatively related to commitment to independence both for male local government internal auditors and female local government internal auditors.

Peningkatan Literasi Keuangan pada Siswa SMA Melalui Edukasi Keuangan Fida Muthia; Agil Novriansa; Aryanto Aryanto
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 7 No 3 (2023): Volume 7 Nomor 3 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v7i3.18087

Financial literacy is a person's understanding and knowledge of financial concepts and risks and the ability to apply their understanding and knowledge in decision making that can improve welfare. A good level of financial literacy can avoid the public from the risk of financial fraud. Moreover, if it is associated with financial inclusion, the high level of financial literacy will result in high financial inclusion which in turn will have an impact on poverty eradication, increased development and financial stability. Therefore, it is important to conduct financial education to improve financial literacy. This community service aims to increase the financial literacy in high school students. The event participants were 32 high school students in Palembang and the activity was carried out by providing information about financial products. During the activity, participants were asked to answer two questionnaires; before and after presentation to assess the level of financial literacy. The results show that, providing financial education can increase financial literacy in students.

Risk Management Committee, Company Complexity, Public Accounting Firm Size and Audit Fees Agil Novriansa; Asfeni Nurullah; Aryanto Aryanto; Muhammad Akbar Prayoga Putra; Dela Mutia
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 4, December 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i4.359-370

This study aims to empirically examine the relationship between the risk management committee, company complexity, and public accounting (PA) firm size and audit fees. This study uses panel data with a span of 9 years of observation. The sample for this research is a non-financial company registered on the Indonesian capital market in 2012-2020. The results of purposive sampling showed that the number of samples in this study was 414 firm-year observations. The results of panel data regression analysis with the fixed effect model and clustered standard error show that risk management committee and PA firm size are positively related to audit fees, while company complexity is not related to audit fees. An important implication of the results of this research is that it is important for companies to have a risk management committee that stands alone in order to improve the corporate governance process.

Do Demographic Factors Affect Digitial Financial Literacy? Fida Muthia; Agil Novriansa; Sri Andaiyani
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 7, No. 1, March 2023
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v7i1.41-50

The purpose of this study is to determine the socio-economic influence on digital financial literacy. This research also focuses on differences in digital financial literacy by age category. The samples in this study are generation Z, millennials, generation X and baby boomers in Indonesia. The sample is selected using criteria and around 420 participants are selected as the sample of this study. The data is collected using a survey method with a questionnaire. Data analysis in this study was carried out using regression analysis to see the causal relationship between variables. Meanwhile, the one-way ANOVA test was used to see differences in digital financial literacy by age category. The results showed that age and education have a significant effect on digital financial literacy. Meanwhile, gender and income are not the factors that influence digital financial literacy. The findings also suggest that digital financial literacy differs based in the age group. This research suggests policy makers to consider digital financial literacy as part of the knowledge offered at schools or universities and use a a different program to promote digital financial literacy in each age group.

PELATIHAN ETIKA BISNIS DAN PEMBUKUAN SEDERHANA PADA KELOMPOK PENGRAJIN SONGKET DI DESA MUARA PENIMBUNG ULU, OGAN ILIR Agil Novriansa; Fida Muthia; Aryanto; Tertiarto Wahyudi
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 8 No. 1 (2024): Jurnal Panrita Abdi - Januari 2024
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v8i1.23625

The songket craft business in the Muara Penimbung Ulu is still a household business. The main purpose of this community service activity is to provide understanding and skills for songket craftsmen in Muara Penimbung Ulu regarding business ethics and financial reporting for their businesses with simple bookkeeping. This community service is carried out using two methods, namely forum group discussion (FGD) and training. Training was carried out using lectures, tutorials, and discussions. Evaluation of this activity used pre-test and post-test, monitoring, and feedback questionnaires. The participants of this activity were 20 songket craftsmen in Muara Penimbung Ulu, but only 18 participants filled out the pre-test and post-test completely. The results of the FGD showed that the Songket craftsmen in Muara Penimbung Ulu do not understand business ethics and have not made financial records for their business. The statistical difference test result of the pre-test and post-test showed that this training activity has been running effectively and there was an increase of 21% in participants understanding of business ethics and simple bookkeeping. In addition, the result of this activity is that Songket craftsmen can apply the concept of business ethics and have the skills to manage their financial bookkeeping simply. --- Usaha kerajinan tenun songket di desa Muara Penimbung Ulu masih sebatas usaha rumah tangga. Tujuan utama kegiatan pengabdian masyarakat ini adalah memberikan pemahaman dan keterampilan pengrajin songket di desa Muara Penimbung Ulu mengenai etika bisnis dan pelaporan keuangan untuk usahanya dengan pembukuan sederhana. Kegiatan pengabdian masyarakat ini dilakukan dengan dua metode yaitu forum group discussion dan pelatihan. Kegiatan pelatihan dilakukan dengan menggunakan metode ceramah, tutorial dan diskusi. Evaluasi atas kegiatan pengabdian kepada masyarakat ini dilakukan dalam bentuk pre-test dan post-test, monitoring, dan kuesioner feedback. Peserta kegiatan ini berjumlah 20 orang pengrajin songket di desa Muara Penimbung Ulu, namun hanya 18 peserta yang mengisi pre-test dan post-test secara lengkap. Hasil kegiatan FGD dalam kegiatan pengabdian masyarakat ini menunjukkan bahwa pengrajin songket di desa Muara Penimbung Ulu belum memahami etika bisnis dan belum melakukan pencatatan keuangan untuk usahanya. Hasil uji beda secara statistik atas nilai hasil pre-test dan post-test peserta mengindikasikan bahwa kegiatan pelatihan ini sudah berjalan dengan efektif dan terdapat peningkatan pemahaman peserta sebesar 21% mengenai etika bisnis dan pembukuan sederhana. Selain itu, hasil kegiatan ini berupa para pengerajin songket mampu menerapkan konsep etika bisnis dan memiliki keterampilan mengelola pembukuan keuangannya secara sederhana.

Pengenalan Akuntansi bagi Usaha Mikro Kecil dan Menengah (UMKM) di Desa Kota Daro, Kabupaten Ogan Ilir Farhan, Muhammad; Novriansa, Agil; Kalsum, Umi; Mukhtaruddin, Mukhtaruddin
Sricommerce: Journal of Sriwijaya Community Services Vol. 1 No. 1 (2020): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v1i1.11

UMKM di Indonesia merupakan salah satu soko guru perekonomian Indonesia selain koperasi. Perkembangan jumlah UMKM dari tahun ke tahun semakin bertambah, namun hanya sedikit UMKM yang mengalami perkembangan dalam hal kinerja keuangannya. Hal ini dikarenakan UMKM masih memiliki pengetahuan yang lemah dalam proses pencatatan akuntansi dan kesadaran yang rendah tentang pentingnya informasi akuntansi dalam dunia usaha. Oleh karena itu, kegiatan pengabdian masyarakat berupa pelatihan pengenalan akuntansi sederhana bagi UMKM masih sangat diperlukan. Pelatihan ini ditujukan bagi pelaku UMKM yang ada di Desa Kota Daro Kecamatan Ogan Ilir. Pelaksanaan kegiatan dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Hasil dari kegiatan ini menunjukkan bahwa pelaku UMKM di Desa Kota Daro dalam menjalankan usahanya cenderung tidak melakukan praktik akuntansi. Beberapa pelaku UMKM di Desa Kota Daro juga ada yang belum paham tentang akuntansi dan apa tujuan pembuatan laporan keuangan. Kegiatan pengabdian masyarakat ini membantu memberikan himbauan, motivasi dan pengetahuan kepada seluruh pelaku UMKM di Desa Kota Daro untuk menerapkan praktik akuntansi sederhana dalam kegiatan usaha mereka sehingga mereka dapat meningkatkan kinerja keuangan usaha mereka.

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