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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Mattawang: Jurnal Pengabdian Masyarakat International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Jurnal Abdimas Bina Bangsa Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Jurnal Pengabdian Kepada Masyarakat National Conference on Applied Business, Education & Technology (NCABET) Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Prosiding Amal Insani Foundation Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN) Prosiding Seminar Ekonomi Nasional Pemberdayaan dan Sinergi Masyarakat)
Surti Zahra
Universitas Bina Bangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Other

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EDUKASI LEGALITAS USAHA SEBAGAI UPAYA PERLINDUNGAN HUKUM BAGI PEMILIK UMKM Surti Zahra; Malik Fatoni; Firmansah Firmansah; Ajeng Gita Firda; Fadya Fadya
MULIA (Jurnal Pengabdian kepada Masyarakat) Vol. 3 No. 2 (2025): Februari 2025
Publisher : Amal Insani Foundation

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran penting dalam perekonomian di kelurahan. Namun, banyak pemilik UMKM dikelurahan tinggar yang belum memahami pentingnya legalitas usaha, yang pada akhirnya dapat menghambat perkembangan usaha mereka dan meningkatkan risiko hukum. Sosialisasi ini bertujuan untuk mengkaji efektivitas edukasi legalitas usaha dalam memberikan perlindungan hukum bagi pemilik UMKM. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus pada beberapa UMKM di wilayah tertentu. Hasil penelitian menunjukkan bahwa edukasi mengenai legalitas usaha tidak hanya meningkatkan kesadaran hukum di kalangan pemilik UMKM, tetapi juga memberikan rasa aman dan perlindungan hukum yang lebih baik. Edukasi yang berkelanjutan dan tepat sasaran terbukti efektif dalam mendorong pemilik UMKM untuk segera melakukan legalisasi usaha mereka. Sosialisasi ini menyarankan adanya kerjasama yang lebih erat antara pemerintah dan lembaga terkait untuk meningkatkan program edukasi legalitas usaha guna melindungi dan memperkuat UMKM di kelurahan tinggar.
SOSIALISASI DAN EDUKASI AKAD SYARIAH UNTUK MENINGKATKAN PEMAHAMAN PESERTA EKSTRAKURIKULER PMR SMK KARYA WIJAYA KUSUMA Siska Ariyanti; Zahra Nur Azizah, Lulu Rahmawati, Putri Jamilah, Surti Suti Ludiyawati, Nanda Vinolia Pratama, Devi
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 1 (2026): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This study aims to describe the improvement in the understanding of participants in the Wijaya Kusuma Vocational School Youth Red Cross extracurricular programme regarding sharia contracts through community service activities based on material presentation, discussion, and pretest–posttest evaluation. The subjects of the activity were 15 tenth-grade students who were partners in the sharia contract socialisation and education programme at the vocational school. Sharia contracts are positioned as agreements between two or more parties based on sharia principles, avoiding usury, gharar, and harmful practices. The implementation method included the delivery of material on the basics of sharia economics, types of contracts, and examples of their application, followed by interactive discussions and multiple-choice tests before and after the activity. The results show an increase in the average score from the medium-high category in the pretest to a higher category in the posttest, with several indicators such as understanding mudharabah, gharar, and halal transactions showing an improvement in the percentage of correct answers. These findings indicate that a communicative and structured learning approach is effective in strengthening Islamic contract literacy among vocational high school students.
CROSS-BORDER PAYMENT DIGITALIZATION: THE PHENOMENON OF QRIS ACCEPTANCE IN MALAYSIA FROM THE PERSPECTIVE OF THE DIGITAL ECONOMY AND MSME EMPOWERMENT Andi Hasyriningsih Asfar; Siti Fatonah; Malik Fatoni; Surti Zahra; Didi Wandi; Hendry Gunawan
Prosiding Amal Insani Foundation Vol. 3 (2026): PROSIDING INTERNASIONAL
Publisher : Amal Insani Foundation

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Abstract

This study aims to analyze a unique phenomenon identified during an international community service activity in Malaysia, namely the refusal of cash payments in Indonesian rupiah and Singapore dollars in several souvenir shops, while digital payments based on QRIS were accepted. This phenomenon is noteworthy as it reflects a shift in cross-border transaction practices from conventional systems toward regionally integrated digital payment systems. The study employs a descriptive qualitative approach through field observation and a literature review related to payment connectivity between Bank Indonesia and Bank Negara Malaysia. The analysis focuses on the implications of digital economy development for transaction efficiency and MSME empowerment. The findings indicate that cross-border QR code interoperability not only enhances transaction efficiency and convenience but also strengthens financial inclusion and ASEAN economic integration. These results suggest that payment digitalization has the potential to become a new model of technology-based economic integration in Southeast Asia. This study provides a contemporary perspective on the transformation of cross-border payment systems and opens further discussion on the future of the regional digital economy.
THE IMPACT OF GEOPOLITICAL PRESSURE PROXIED BY AVTUR PRICES ON THE FINANCIAL PERFORMANCE OF AIRLINES LISTED ON THE INDONESIAN STOCK EXCHANGE: THE MEDIATION ROLE OF OPERATIONAL COSTS Qory Meidina Izria; Pramudi Harsono; Surti Zahra
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 2 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i2.494

Abstract

This study analyzes the effect of geopolitical pressure in the energy market, proxied by aviation fuel prices, on the financial performance of airlines listed on the Indonesia Stock Exchange, with operating costs as a mediating variable. Financial performance is measured using Return on Equity (ROE). This research applies a quantitative associative-causal approach using quarterly panel data from 2022 to 2025 on two airline issuers, namely PT AirAsia Indonesia Tbk (CMPP) and PT Garuda Indonesia (Persero) Tbk (GIAA), resulting in 32 observations. Financial data were obtained from public financial reports, while aviation fuel price data were collected from official aviation fuel price sources. Aviation fuel prices and operating costs were transformed into natural logarithms to ensure proportional data scaling. The data were analyzed using linear regression, path analysis, and the Sobel test with SPSS 25. The results show that aviation fuel prices do not have a significant direct effect on ROE (β = -0.054; t = -1.424; p = 0.165). Aviation fuel prices have a positive and significant effect on operating costs (β = 0.624; t = 3.386; p = 0.002), while operating costs have a negative and significant effect on ROE (β = -0.881; t = -2.452; p = 0.020). Mediation testing indicates that operating costs fully mediate the effect of aviation fuel prices on ROE (indirect effect = -0.550; Sobel t = -4.92). These findings indicate that the impact of geopolitical pressure on airline profitability primarily occurs through increased operating costs. The study implies the importance of cost efficiency, fuel consumption management, and mitigation strategies against aviation fuel price volatility.
Pemberdayaan UMKM Berbasis Branding Produk, Legalitas Usaha, dan Pemasaran Digital melalui Pendampingan dan Bazar Produk Lokal Surti Zahra; Angrian Permana; Mamay Komarudin; Annida Nur Alifa; Jeproy Lumban Gaol; Lusi Yanti; Rangga Adi Baskara
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 5 No. 3 (2026): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v5i3.169

Abstract

This community service activity aimed to increase the knowledge of UMKM actors regarding product branding, business legality, and digital marketing in Sukabares Village. The activities included an entrepreneurship seminar, mentoring for UMKM of a banana chips (Kripis), and a bazaar. The activity was attended by 32 participants of UMKM actors. The seminar evaluation used a one-group pretest-posttest design consisting of five multiple-choice questions. The average percentage of correct answers increased from 28.42% in the pre-test to 92.63% in the post-test, representing an increase of 64.21%. The UMKM of Kripis mentoring included branding, labeling, packaging, assistance in obtaining a Business Identification Number (NIB), and Halal Certification. The bazaar also served as a promotional media for UMKM products.
PENGGUNAAN E-WALLET PENGARUHNYA TERHADAP PENGELOLAAN KEUANGAN MAHASISWA GENERASI Z DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL MEDIASI PADA MAHASISWA FEB UNIVERSITAS BINA BANGSA Syafikah Wijayanti; Pramudi Harsono; Surti Zahra
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 6 No. 2 (2026): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v6i2.196

Abstract

The development of digital financial technology encourages the increasing use of e-wallets as a non-cash transaction tool among Generation Z students. This study aims to analyze the influence of e-wallet use on the financial management of Generation Z students of the Management Study Program Semester 8 of the Faculty of Economics and Business (FEB) Bina Bangsa University, with financial literacy as a mediating variable. The research method used was an associative quantitative approach with a cross-sectional design. The research population amounted to 537 active students, with the number of samples determined using the Slovin formula and the non-probability sampling technique of the accidental sampling method, so that 108 respondents were obtained. Data was collected through a Likert scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the help of SmartPLS. The results of the study showed that the use of e-wallets had a positive and significant effect on financial management (Original Sample 0.444; T-Statistics 4,669; P-Values 0.000) and financial literacy (Original Sample 0.548; T-Statistics 8,063; P-values 0.000). Financial literacy also has a positive and significant effect on financial management (Original Sample 0.277; T-Statistics 3,072; P-Values 0.002), and proven to significantly mediate the influence of e-wallet use on financial management (Original Sample 0.152; T-Statistics 2,998; P-values 0.003). Thus, all research hypotheses are accepted and the use of e-wallets contributes to improving student financial management, both directly and through the role of financial literacy.
PENGARUH NIM DAN BOPO TERHADAP ROA PADA PERUSAHAAN BANK DIGITAL YANG TERDAFTAR DI BEI Ratu Cinta Mulya Mutyara; Pramudi Harsono; Surti Zahra
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 6 No. 2 (2026): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v6i2.197

Abstract

The development of Return on Assets (ROA) in digital banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period showed fluctuating performance. These fluctuations were presumed to be influenced by Net Interest Margin (NIM) and Operating Expenses to Operating Income (BOPO). This study aimed to analyze the effect of Net Interest Margin (NIM) and Operating Expenses to Operating Income (BOPO) on Return on Assets (ROA) in digital banking companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The hypotheses were tested both partially and simultaneously. This study employed a quantitative method with an associative approach. The sample was selected using purposive sampling, resulting in 7 companies with 35 observations. Data were analyzed using IBM SPSS Statistics Version 26. The results showed that Net Interest Margin (NIM) had no significant effect on Return on Assets (ROA) (t = -1.601; Sig. = 0.119) with a partial coefficient of determination of 7.5%. Operating Expenses to Operating Income (BOPO) had a negative and significant effect on Return on Assets (ROA) (t = -9.934; Sig. = 0.000) with a partial coefficient of determination of 75.5%. Simultaneously, Net Interest Margin (NIM) and Operating Expenses to Operating Income (BOPO) had a significant effect on Return on Assets (ROA) (F = 54.637; Sig. = 0.000) with a coefficient of determination of 77.3%.  In conclusion, Net Interest Margin (NIM) had no significant effect on Return on Assets (ROA), whereas Operating Expenses to Operating Income (BOPO) had a negative and significant effect on Return on Assets (ROA). Simultaneously, both variables had a significant effect on Return on Assets (ROA).
FINTECH PAYLATER, RISIKO KREDIT, DAN STRUKTUR PENDAPATAN PENGARUHNYA TERHADAP RETURN ON EQUITY (ROE) PADA BANK DIGITAL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2025 Yuni Apriliani; Pramudi Harsono; Surti Zahra
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 6 No. 2 (2026): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v6i2.198

Abstract

This study aims to determine the influence of Fintech Paylater, Credit Risk and Income Structure on Return On Equity (ROE) in Digital Banks listed on the Indonesia Stock Exchange (IDX) for the 2021-2025 period. The research method used in this study is causal associative with a type of quantitative approach, with a Purposive Sampling technique with 30 samples of research data. The type of data used is secondary data obtained from the annual report of Digital Banks listed on the Indonesia Stock Exchange (IDX) for the 2021-2025 period which can be accessed through the official website of each bank. This research was analyzed using SPSS Software version 26. The results of the t-test (partial) of this study stated that Fintech Paylater had a negative and significant influence on Return On Equity (ROE) with a ttable value of > or -2.295 > -2.055. Credit Risk has a negative and significant influence on Return On Equity (ROE) with a calculated value of > ttable or -2.076 > -2.055. Opinion Structure has a negative and significant influence on Return On Equity (ROE) with a tcal value of > ttable or -3.177 > -2.055. And the results of the F test (simultaneous) that Fintech Paylater, Credit Risk and Income Structure simultaneously affect the Return On Equity (ROE) with a Fcal value of > Ftabel or 6.968 > 2.98.
LITERASI KEUANGAN, KONTROL DIRI, DAN KEMUDAHAN AKSES. PENGARUHNYA TERHADAP PERILAKUPEMBELIAN IMPULSIF PADA GEN Z DI KOTA SERANG DENGAN PENGGUNAAN PAYLATER Fajar Ridho Saputra; Pramudi Harsono; Surti Zahra
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 6 No. 2 (2026): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v6i2.199

Abstract

This study examines the roles of financial literacy, self-control, and ease of access in explaining impulsive buying among Generation Z users of PayLater in Serang City. A quantitative associative design was applied through a survey of 100 respondents selected using accidental sampling. Data were collected using a five-point Likert questionnaire and analyzed with multiple linear regression after instrument quality and classical assumption testing. The findings indicate that financial literacy does not have a significant effect on impulsive buying. Self-control has a significant negative effect, whereas ease of access has a significant positive effect. Collectively, the three predictors explain a meaningful proportion of variation in impulsive buying behavior. These results suggest that financial knowledge does not automatically translate into prudent consumption when digital credit is highly accessible. Behavioral financial education, stronger self-regulation, transparent service information, and responsible interface design are therefore necessary to reduce unplanned purchases and encourage safer PayLater use among young consumers.
PENGARUH KEPEMIMIPINAN TRANSFORMASIONAL, MOTIVASI KERJA, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN DI PT SOA TEKNIK MANDIRI Puput Ismatun Nabila; Pramudi Harsono; Surti Zahra
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 6 No. 2 (2026): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v6i2.200

Abstract

Employee performance is a key factor determining organizational success, influenced by leadership, work motivation, and work discipline implemented within acompany. This study aims to determine the effect of Transformational Leadership, Work Motivation, and Work Discipline on Employee Performance at PT SOA Teknik Mandiri, a company engaged in legal certification document services. The theoretical review refers to the concept of employee performance according to Mangkunegara, transformational leadership theory, work motivation according to Afandi (2018), and work discipline according to Agustini (2019). This research employed a quantitative method with a survey approach. The population and sample consisted of all 40 employees of PT SOA Teknik Mandiri, Serang City, using a saturated sampling technique. Primary data were collected through questionnaires and analyzed using multiple linear regression, partial test (t-test), and simultaneous test (F-test) with IBM SPSS Statistics. The results show that Transformational Leadership, Work Motivation, and Work Discipline each have a positive and significant effect on Employee Performance partially, and simultaneously produce an F-value of 49.943 with a significance of 0.000, along with an Adjusted R Square of 0.790, indicating that the three variables explain 79% of the variation in Employee Performance. It is concluded that improving employee performance can be achieved by simultaneously strengthening transformational leadership, work motivation, and work discipline
Co-Authors Aditya Sri Novita Ajeng Gita Firda Aldi An Nurfalah Andi Hasyriningsih Asfar Angrian Permana, Angrian Annida Nur Alifa Astin Mandela Puspa Astri Dewi Auliana, Sigit Bagaskara Aditya Pratama Brizita Auliani Alwanda David Elien Simamora Delshady Syamsul Ma’arief Diana Diana Didi Wandi Dini Martinda Lestari Efi Tajuroh Afiah Ega Maulidya Ende Ende Ende Evita Mauliyani Fadya Fadya Fajar Ridho Saputra Fakhri Balis Septiawan fatoni, malik Firmansah Firmansah Halda, Shofa Hijria Iftinan Hamidah Hamidah Hendry Gunawan Heni Pujiastuti Iis Nurasiah Iis Nurasiah Ika Pratiwi Imelda Maesaroh Ismiyati, Ismiyati Jaka Wijaya Kusuma Jeproy Lumban Gaol Juhandi, Nendi Lusi Yanti Mamay Komarudin Mohamad Bayi Tabrani Muhammad Andrianto Naufal Affandi Nia Nuraeni Nita Nurindah Sari Nugrahini Kusumawati Nurhasanah Nurhasanah Nursoleh Nursoleh Nursoleh Nursoleh Pramudi Harsono Puput Ismatun Nabila Qory Meidina Izria Rahayu Ning Tyas Rangga Adi Baskara Ratu Cinta Mulya Mutyara Rokhiyawati, Lilis Salsabila Azmi Sardan Sardan Siska Ariyanti Siti Fatonah Siti Fatonah Sucihati Suhamah, Amah Sumiarsih, Cicih Surachman Surachman Syafikah Wijayanti Syavira Aulia Tabroni Tb. Agus Khoironi Tessa Dwi Nainggolan Tubagus Agus Khoironi Tunavisa, Zakia Wahyu Widodo Wahyu Widodo Wawan Endang Sudarwan Yoga Andred Dana Tirta Yogi Saputa Yuni Apriliani