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Village financial accountability and local empowerment strategy in achieving Indonesia Emas 2045: A case study in Amplas Village M. Safii Murad Daulay; Uswatun Hasanah; Ayunda Fatmasari; Oppie Meisya Tanjung; Oki Prayogi; Hajatina Hajatina
Priviet Social Sciences Journal Vol. 5 No. 9 (2025): September 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i9.586

Abstract

This study aims to explore village financial accountability and management strategies implemented for community economic empowerment toward the Indonesia Emas 2045 vision, using Amplas Village in Percut Sei Tuan District as a case study. A descriptive qualitative method was applied through field practice and direct interviews with the village head and local residents of the village. The results show that the village has established a Merah Putih Cooperative as a collective platform for managing agricultural and livestock products, which is officially registered and plays a key role in improving access to capital and product values. Additionally, government support programs, such as the Family Hope Program (PKH) and microenterprise training, have encouraged local community participation in economic activities. However, challenges remain, including unequal aid distribution and a lack of routine outreach. The study concludes that financial accountability through cooperatives and participatory village management strategies has contributed positively to economic empowerment, although further improvements are needed in reporting transparency and equal access to programs. These findings are expected to provide input for village policymakers in designing community-based financial and empowerment policy.
Peningkatan Literasi Hukum dan Kewirausahaan bagi Generasi Muda di Era Modern Elyani eli; Khamo Waruwu dimas; Uswatun Hasanah uswa; Ahmad Yudhira yudira; Mella Yunita mela; Ahmad Nadhira nadhira
Battuta-Jurnal Pemberdayaan Masyarakat Vol 2 No 3 (2025): Edisi September
Publisher : LPPM Universitas Battuta

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Abstract

Kegiatan pengabdian masyarakat ini dilaksanakan oleh tim lintas disiplin dari Program studi Hukum, Manajemen dan Pertanian Universitas Tjut Nyak Dhien dengan tema “Legal Mind, Business Bright: Mengenal Hukum Bisnis Sejak Remaja (Membangun Generasi Cerdas Hukum dan Siap Berwirausaha di Era Modern)”. Latar belakang kegiatan ini berangkat dari rendahnya literasi hukum bisnis di kalangan generasi muda, padahal pemahaman tersebut sangat penting dalam menghadapi tantangan kewirausahaan di era digital. Pengabdian ini bertujuan untuk memberikan edukasi hukum bisnis sekaligus keterampilan manajemen usaha, termasuk perhitungan modal, pencatatan keuangan, serta pemahaman aspek hukum seperti izin PIRT, sertifikasi halal, dan perlindungan merek dagang. Selain itu, kegiatan ini juga menekankan pemanfaatan hasil pertanian lokal, misalnya pengolahan talas atau sukun menjadi produk bernilai jual, sebagai contoh peluang wirausaha yang dekat dengan kehidupan peserta. Metode yang digunakan berupa penyuluhan interaktif dan diskusi kelompok yang dilaksanakan pada Sabtu, 28 Januari 2025, di TKP Corner, Jl. Serdjo No. 63. Peserta kegiatan berjumlah sekitar 40 orang, terdiri dari mahasiswa Universitas Tjut Nyak Dhien dan pelajar SMA. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya legalitas usaha, kesadaran akan manajemen keuangan sederhana, serta motivasi untuk mengembangkan ide wirausaha berbasis hasil pertanian lokal. Kesimpulannya, edukasi hukum bisnis terpadu dengan manajemen keuangan dan pemanfaatan sumber daya lokal sangat relevan untuk membangun generasi muda yang cerdas hukum, inovatif, dan siap berwirausaha.
The role of financial literacy in moderating the effect of self-control and hedonic lifestyle on students’ financial decision-making Ahmad Yudhira; Uswatun Hasanah
Insight Management Journal Vol. 6 No. 1 (2026): May
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/imj.v6i1.522

Abstract

This study examines the effect of self-control and hedonic lifestyle on students’ financial decision-making, with financial literacy as a moderating variable. Using a quantitative approach, data were collected from 122 students and analyzed through moderation analysis using Andrew F. Hayes’s PROCESS Macro Model 1. The findings indicate that self-control does not have a significant direct effect on financial decision-making. However, when moderated by financial literacy, self-control shows a significant positive effect, suggesting that students with higher financial literacy are better able to translate self-control into sound financial decisions. In contrast, hedonic lifestyle has a significant negative effect on financial decision-making, while financial literacy does not significantly moderate this relationship. These results imply that financial literacy strengthens the positive role of self-control but may not be sufficient to reduce the adverse influence of a strong hedonic lifestyle. Practically, the study highlights the importance of integrating financial literacy education with behavioral strategies, such as budgeting practices, spending limits, and delayed purchasing decisions. Future studies are recommended to use longitudinal or experimental designs, involve larger and more diverse samples, and examine additional variables such as financial stress, impulsive buying, budgeting adherence, and exposure to buy-now-pay-later services.
Mapping ESG disclosure (2004-2025): a bibliometric review and evidence-based core metric set Uswatun Hasanah; Oki Prayogi; Ayunda Fatmasari; Oppie Meisya Tanjung; Hajatina Hajatina
Insight Management Journal Vol. 6 No. 1 (2026): May
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/imj.v6i1.523

Abstract

This study maps the intellectual landscape of ESG disclosure research and proposes a concise set of auditable and comparable ESG indicators. Using a Scopus corpus covering 2004–2025 (n = 681), the study applies bibliometric analysis with VOSviewer and Biblioshiny through co-occurrence, co-citation, and citation network analysis. The findings show sustained publication growth, increasing international collaboration, and thematic concentrations around financial performance, corporate governance, CSR, and sustainability reporting. Citation structures further reveal strong linkages between governance mechanisms, disclosure quality, and firm value. Based on these network patterns, the study develops a core metric set using four selection criteria: financial materiality, auditability, comparability through alignment with ISSB, GRI, and ESRS, and proportionality for SMEs. The proposed indicators include GHG emissions intensity, energy intensity, total recordable injury rate (TRIR), employee turnover, board independence, audit committee activity, ESG risk-management policy, and machine-readable reporting formats. This study contributes by consolidating twenty-one years of ESG disclosure scholarship and translating bibliometric evidence into a practical starting point for standardized, decision-useful, and assurance-ready reporting. However, the study is limited to Scopus-indexed publications and does not empirically test the proposed indicators in organizational practice. Future research should expand the database, include non-English and regional publications, and validate the proposed indicators across sectors, jurisdictions, and firm sizes, particularly in SMEs and developing economies.