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All Journal Jurnal Keperawatan Indonesia JURNAL AKUNTANSI DAN AUDITING JURNAL ILMIAH KESEHATAN KEPERAWATAN Jurnal Kesehatan Jurnal Berita Ilmu Keperawatan Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Kajian Akuntansi Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Indonesian Contemporary Nursing Journal (ICON Journal) JMM (Jurnal Masyarakat Mandiri) AKTSAR: Jurnal Akuntansi Syariah Jurnal Persada Husada Indonesia JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Indonesian Journal Of Business And Economics PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Ilmiah Keperawatan Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) Jurnal Akuntansi Kompetif Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Jurnal Manajemen Jurnal Persatuan Perawat Nasional Indonesia (JPPNI) Wellness And Healthy Magazine Jurnal Akuntansi dan Keuangan Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keperawatan Altruistik Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Majalah Kesehatan Indonesia Jurnal Ilmu Keperawatan dan Kebidanan Jurnal Kesehatan Tambusai International Journal of Engagement and Empowerment (IJE2) Jurnal Abdimas Kartika Wijayakusuma Indonesian Community Journal Dinamika Kesehatan: Jurnal Kebidanan dan Keperawatan Jurnal Diksatrasia : Jurnal Ilmiah Pendidikan Bahasa dan Sastra Indonesia Jurnal Kesehatan Kusuma Husada Jurnal Cendekia Keuangan Journal of Innovation and Sustainable Empowerment Jurnal Pengabdian Masyarakat Kesosi Indonesian Nursing Journal of Education and Clinic (Jurnal Pendidikan dan Praktik Keperawatan Indonesia) Jurnal Asuhan Ibu dan Anak Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Ekonomi Syariah Indonesia Jurnal Kesehatan dr. Soebandi SOCIRCLE : Journal Of Social Community Services IEFBR: Islamic Economics, Finance, and Banking Review Jurnal Vokasi Keperawatan (JVK) Jurnal Abdimas Kesehatan Jurnal Akademika Baiturrahim Jambi Jurnal Ilmiah Keperawatan Altruistik
Sri Rahayu
Universitas Muhammadiyah Surakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Menilai Pengelolaan Risiko Korporasi: Peran Kepemilikan Institusional, Leverage, dan Nilai Perusahaan dalam Aktivitas Lindung Nilai Rahmawati, Teti; Wati, Sinta
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.18902

Abstract

Thiis study aiims to teist eimpiiriical data on thei iinflueincei of iinstiitutiional owneirshiip, leiveiragei, and fiirm valuei on heidgiing actiiviitiieis. Thei objeicts useid iin thiis study arei companiieis that arei meimbeirs of BUMN. Thei sampliing teichniiquei useid purposiivei sampliing. Thei samplei useid was 28 companiieis or 140 obseirvatiion data for 5 peiriiods 2018-2022. Thei meithods useid iin thiis reiseiarch arei deiscriiptiivei and veiriifiicatiion meithods wiith quantiitatiivei data typeis. Thei data colleictiion teichniiquei useis non-partiiciipant obseirvatiion teichniiqueis usiing logiistiic reigreissiion teists usiing thei heilp of thei SPSS 20 program. Thei reisults of thei study, thei goodneiss of fiit reisults show a fiit modeil. And partiial teists show that iinstiitutiional owneirshiip has a siigniifiicant posiitiivei eiffeict on heidgiing actiiviity, and leiveiragei has a siigniifiicant posiitiivei eiffeict on heidgiing actiiviity. Meianwhiilei, fiirm valuei has a siigniifiicant neigatiivei eiffeict on heidgiing actiiviity.
Determining Factors In Adoption of Accounting Application Nurfatimah, Siti Nuke; Rahmawati, Teti; Wiharno, Herma; Yusuf, Fahmi; Darmawan, Erlan
Indonesian Journal Of Business And Economics Vol. 7 No. 2 (2024)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijbe.v7i2.11186

Abstract

The study aims to test the determinant MSME players in the adoption of an accounting application in MSMEs. The low intention of MSME players in using the Business Financial Record Application is not in line with the increase in the number of MSMEs every year. This study using Unified Theory of Acceptence and Use of Technology (UTAUT) Model Venkatesh, Morris, Davis, and Davis (2003) with the CIA Security Information Concept (Qadir & Quadri, 2016) to test the intention and use of accounting applications by MSME players. This study uses a combination of the two constructs as previously used in the study Salam and Ali (2020). The sample is 100 respondents, data processing was carried out by testing the validity and reliability and followed by model tests using PLS analysis from the SEM model. The results of the study showed that Performance Expectancy, Perceived Availability, Perceived Confidentialy have an effect on Intention to Use. Meanwhile, the facilitating condition does not affect actual use and Perceived Availability and Perceived Confidentiality also do not affect the intention to use. This study proves that the intention in using accounting recording applications in MSMEs is highly dependent on the environment, both from the community, relatives and even the government. When they start using and get convenience according to their expectations, they tend to continue using the application. The implication of this study is that the phenomenon of low use and adoption of business digital financial applications is one of the tasks for the government, especially in improving the regional economy. By using a digital financial recording application, MSMEs will get a lot of convenience, especially in terms of capital. MSMEs that have strong capital will be able to increase the income of a region.
INTEREST IN THE PUBLIC ACCOUNTANT PROFESSION: THE ROLE OF MOTIVATION AS MODERATION Nurhayati, Enung; Purnama, Dendi; Nurhayati, Neni; Rahmawati, Teti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 2 (2024): Vol 10, No. 2 (2024)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v10i2.10100

Abstract

ABSTRACTThis research aims to examine the influence of job market considerations, professional recognition, professional training and self-efficacy on interest in choosing the profession of Public Accountant and examine the influence of motivational variables as a moderator on interest in choosing a profession as a public accountant. The data used is primary data collected by filling out questionnaires to 317 respondents. The research results found that job market considerations, professional recognition, professional training have a significant positive impact on interest in choosing a profession as a public accountant. However, self-efficacy has a significant negative effect on Interest in the Public Accounting Profession. Motivation strengthens the influence of job market considerations, professional training recognition, self-efficacy on interest in choosing a profession as a public accountant. The implications of the results of this research indicate that students tend to choose the profession of public accountant by looking at good job opportunities and economic considerations.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh pertimbangan pasar kerja, pengakuan profesional, pelatihan profesional dan efikasi diri terhadap minat memilih Profesi Akuntan Publik dan menguji pengaruh variable motivasi sebagai moderasi terhadap minat memilih profesi sebagai akuntan publik. Data yang digunakan adalah data primer yang dikumpulkan dengan pengisian kuesioner kepada 317 responden. Hasil penelitian menemukan bahwa pertimbangan pasar kerja, pengakuan profesional, pelatihan profesional memiliki dampak positif yang signifikan terhadap minat memilih profesi sebagai akuntan publik. Namun, efikasi diri memiliki efek negatif yang signifikan terhadap Minat Profesi Akuntan Publik. Motivasi memperkuat pengaruh pertimbangan pasar kerja, pelatihan profesional pengakuan, efikasi diri terhadap minat memilih profesi sebagai akuntan publik Implikasi dari hasil penelitian ini menunjukkan bahwa mahasiswa cenderung memilih profesi akuntan publik dengan melihat peluang kerja dan pertimbangan ekonomi yang baik.
Pengelolaan Keuangan Rumah Tangga di Era Pandemi Covid-19 dalam Mencegah Family Financial Distress Hamzah, Amir; Wiharno, Herma; Rahmawati, Teti
Empowerment Vol. 5 No. 03 (2022): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v5i03.5209

Abstract

Pengelolaan keuangan rumah tangga ini menjadi salah satu solusi untuk bisa bertahan dalam masa pandemi covid-19 disamping itu juga dengan adanya pendampingan serta pelatihan dalam pengelolaan keuangan bertujuan agar ekonomi rumah tangga terhindar dari kesalahan dalam pengambilan keputusan keuangan dan pengelolaan keuangan rumah tangga. Mitra pengabdian masyarakat ini adalah ibu-ibu rumah tangga yang terhimpun dalam Ibu-Ibu PKK Nuriyah. Mitra ini terletak di Gang Nuriyah Rt 01 Rw 02 Lingkungan Serang Awirarangan yang berjumlah 41 Orang. Hasil pengabdian masyarakat ini yaitu peserta atau IBU PKK Nuriyah memahami dan mengetahui tentang pencatatan serta mampu mengelola keuangan rumah tangga dimasa pandemic covid-19 dalam mencegah family financial distress. Household financial management is one of the solutions to be able to survive the covid-19 pandemic in addition to the assistance and training in financial management aimed at avoiding mistakes in financial decision making and household financial management. These community service partners are housewives gathered in the Mothers of PKK Nuriyah. This partner is located in Gang Nuriyah Rt 01 Rw 02 Serang Awirarangan Neighborhood which numbers 41 people. The result of community service is that participants or IBU PKK Nuriyah understand and know about recording and are able to manage household finances during the covid-19 pandemic in preventing family financial distress. 
Menggagas Kemandirian: Resilience Disabilitas Rungu Wicara Desa Singaparna melalui Pelatihan Kepercayaan Diri untuk Berwirausaha Roti Rahmawati, Teti; Nurfatimah, Siti Nuke; Rahayu, Hayinah; Hana, Wulan Salma; Dzikri, Reyhan Rizalul
Empowerment Vol. 7 No. 02 (2024): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v7i02.10580

Abstract

Desa Singaparna adalah rumah bagi sejumlah penyandang disabilitas rungu wicara yang menghadapi berbagai tantangan dalam menjalani kehidupan sehari-hari. Salah satunya adalah kurangnya kepercayaan diri yang dapat menghambat kemampuan mereka untuk berinteraksi dan terisolasi secara sosial dan ekonomis, yang pada akhirnya memperparah rasa rendah diri dan ketergantungan pada keluarga atau bantuan sosial.  Kegiatan ini bertujuan untuk meningkatkan kepercayaan diri dan kemandirian penyandang disabilitas rungu wicara melalui serangkaian program pelatihan yang terstruktur, komprehensif dan dukungan berkelanjutan. Pelatihan ini melibatkan metode interaktif dan inklusif seperti diskusi, role-play, dan simulasi situasi nyata, serta mentoring dan pendampingan untuk memberikan dukungan personal. Selain itu, dibentuk kelompok dukungan sebaya untuk memfasilitasi berbagi pengalaman dan motivasi. Workshop pemberdayaan diri mengajarkan teknik-teknik praktis seperti manajemen emosi dan afirmasi positif, sementara simulasi sosial memberikan kesempatan bagi peserta untuk berlatih dalam situasi nyata. Evaluasi dan refleksi diri membantu peserta memahami kemajuan mereka dan mengidentifikasi area yang perlu diperbaiki. Pemberian apresiasi dan pengakuan di akhir program meningkatkan rasa penghargaan diri dan motivasi peserta. 
The Evaluation Of Policies Hedging Transactions with Derivative Instruments Rahmawati, Teti; Herma Wiharno
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v11i1.11680

Abstract

The study aims to analyze and obtain empirical evidence to test the effect of internal and external factors on the decision to use derivative instruments in hedging transactions and the disclosure of hedging transactions in the company's annual report. This research is important to obtain data on the determining factors that can encourage companies to carry out hedging transactions and their disclosure in the financial statements. This research was conducted using Logistic Regression analysis. Data were collected from IDX LQ45 from February to June 2023 with purposive sampling so that 34 companies or 170 samples were obtained from 2018-2022. Profitability, leverage, and exchange rate have a significant positive effect on hedging decisions. Thus, the higher the profitability and leverage obtained by the company and the exchange rate also increases, the higher the possibility that the company will make hedging decisions. Meanwhile, liquidity, firm value, and growth opportunity have a significant negative effect on hedging decisions, which indicates that the possibility of hedging transactions will increase if the three variables decrease.
Literacy and Skills' Role in Enhancing Handicraft SMEs' Performance and Reporting Hamzah, Amir; Teti Rahmawati
Jurnal Manajemen Vol. 29 No. 2 (2025): June 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v29i2.2604

Abstract

This study aims to analyse the influence of financial, accounting, and digital literacy, bookkeeping skills, and financial report comprehension on the performance and financial reporting quality of SMEs. Using a quantitative approach and data analysis with SmartPLS, this research involves 130 respondents from small and medium-sized handicraft businesses in Kuningan Regency, Cirebon Regency, Cirebon City, Majalengka Regency, and Indramayu Regency. The results show that financial literacy and bookkeeping skills positively and significantly affect SME performance while accounting and digital literacy have no significant effect. All independent variables, such as financial, accounting, and digital literacy, bookkeeping skills, and financial report comprehension, significantly influence financial reporting quality. These findings suggest the importance of improving financial literacy and bookkeeping skills to enhance SMEs' performance and financial reporting quality and recommend that SME operators continue to strengthen these competencies to support their business success.
The Role of Simple Accounting in Promoting Accountability and Sustainability of SMEs in Pesantren Environments Hamzah, Amir; Rahmawati, Teti
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i1.13045

Abstract

This study investigates the influence of simple accounting records, accounting literacy, access to capital, and the use of accounting technology on the accountability and sustainability of small and medium enterprises (SMEs) operating within pesantren environments in Kuningan Regency. Employing a quantitative research design with a survey methodology, data were collected from 152 SME owners or managers engaged in financial decision-making, selected through purposive sampling. The data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method. The empirical findings indicate that all examined factors, namely simple accounting practices, accounting literacy, capital access, and the use of accounting technology, positively contribute to enhancing both accountability and sustainability among SMEs in the pesantren context. These results underscore the importance of strengthening financial literacy and embracing technological tools to foster sustainable business practices. As one of the pioneering studies to explore the intersection of accounting practices and SME sustainability within Islamic boarding school (pesantren) environments, this research offers novel insights into the adaptation of financial management strategies to culturally and institutionally distinct settings.
PEMBERDAYAAN UMKM MELALUI DIGITALISASI PELAPORAN KEUANGAN DALAM UPAYA PERLUASAN AKSES PEMBIAYAAN Nurhayati, Enung; Rahmawati, Teti; Wiharno, Herma
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 2 No. 3 (2023): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v2i3.94

Abstract

The Covid 19 pandemic that occurred in all countries in the world has had an extraordinary impact on people's lives, including the continuity of micro, small, and medium enterprises (MSMEs). During the pandemic, there was a change in people's consumption patterns of goods and services from offline to online. This encourages MSMEs to sell online so that they can survive and continue to grow. The survival ability of MSMEs that sell online is stronger than MSMEs that only sell offline. The use of digitalization is also carried out in financial reporting. Based on the results of a survey of MSME actors in Babatan village, Kadugede District, Kuningan Regency, there are still many MSMEs that have not taken advantage of digitalization in the preparation of financial statements. This encourages the author to carry out training and assistance in digitizing MSME financial reporting using an android mobile application. The benefits obtained are that MSME actors can prepare financial reports more easily and quickly so that they can expand access to financing through banking
CAPACITY BUILDING FOR WOMEN MSMEs: TRAINING ON THE PREPARATION OF FINANCIAL STATEMENTS AND FINANCIAL HEALTH ANALYSIS FOR EFFECTIVE BUSINESS DECISION-MAKING Rahmawati, Teti; Jumantini, Entin; Nurhasanah, Ade; Poornawan, Defichril Hidah; Anwar, Khairul
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 1 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i1.189

Abstract

The COVID-19 pandemic has a significant impact on the sustainability of MSMEs, especially those managed by women in Pajambon Village, Kuningan Regency. Limitations in the preparation of financial statements and business health analysis are the main challenges faced by female MSME actors in making effective business decisions. This service program aims to increase the capacity of women MSMEs through training in the preparation of financial statements and financial health analysis. The method used is Participatory Action Research (PAR) which involves socialization, technical training, hands-on practice, and the application of digital technology in the form of Android-based financial applications. The results of the training showed that participants improved their skills in compiling financial statements accurately and systematically, analyzing business health, and utilizing financial software to improve the efficiency of financial management. Participants were also able to identify business opportunities and risks through more structured financial data analysis. This program is expected to strengthen the competitiveness of women MSMEs in Pajambon Village, increase business resilience, and encourage local economic growth after the pandemic
Co-Authors AA Sudharmawan, AA Acep Suherman Ade Fauzan Ade Kurniawan Adelia Nur Aziza Adit Putra Mahardika Agus Setiawan AGUS SETIAWAN Ai Sinta Akhmad Subekhi Amir Hamzah Amir Hamzah Andini, Nadila Alza Andriati Reny Harwati Anik Sugiyanti Anik Sugiyanti Antika Nisa Syifa Ardhu Rizkiawan Arif Widodo Arifatul Azkiya Bagus Sulistyo Budhi Beti Kristinawati Bintang Permana, Muhamad Chintia Fitriani Dadang Suhendar Denda Sopiyatna Dian Agus Tiana Dwi Agustina Dwi Agustina Dwi Astuti Dyaz Surya Ananta Dyaz Surya Anata Dzikri, Reyhan Rizalul Ebaa M Felemban Eddy Rosfiati Ekan Faozi Elly Daziah Elsa Hadawiyah Enita Dewi Enung Nurhayati, Enung Erlan Darmawan Estu Werdani, Kusuma Ety Purwaningsih Fahmi Yusuf Fahrun Nur Rosyid Faishal Rahimi Faizah Betty Rahayuningsih Faizah Betty Rahayuningsih Fajarini, Melati Febriansyah, Yudi FERDIANSYAH, MOCHAMAD Hana, Wulan Salma Hayinah Rahayu Herma Wiharno Herma Wiharno Hsing-Mei Chen Ida Widaningsih Iis Safitri Iis Sapitri Ika Nur Azizah Ika Sartika Indah Kurniawati Ismiray, Anugrah Ragil Itsnaani Rahmadita Nur Latiifah Jiheny Siska Pratiwi Jiheny Siska Pratiwi Jumantini, Entin K Komariah Karina Puspa Khairul Anwar Lara Era Yunia Lia Rosita Manah, Siti Nur Maryami, Mimi Mei Feng Lin Meita Wahyu Melati Fajarini Melati Fajarini Melati Fajarini Melati Fajarini Melati Fajarini Melati Fajarini Melati Fajarini Melati Fajarini Muhammad Agus Muljanto Muhammad Anhar Akbar Niam Munir, Sirodjul Murtiningsih Muzamil Nadirahillah Nani Sumarni Nedra Wati Zaly Neni Nurhayati Ngatiman Ngatiman Nia Damayanti, Nia Nimas Citra Nur Baety Nurfai'jah, Firda Andini Nurfatimah, Siti Nuke Nurhandika, Arief Nurhasanah, Ade Nurhayani Nurhayani Oktaviani Rita Puspasari Oktaviani, Kharisma Virgin Pangestuti Pangestuti Poornawan, Defichril Hidah Puji Laksmini Purnama, Dendi Putri, Sisi Indah Rafi Abrar Pratama Rafidah Rafidah Rahayu, Hayinah Rahmasari, Sani Ramdani, Muhamad Ratna Sari Dewi Reza Rahmat Rika Nugraha Rohayati, Nia Romandani, Qorri Febriyana Samiati, Tita Septianingsih, Dewi Silvi Shelin Putri Malvasari Siti Arifah Siti Awa Abu Bakar Siti Nuke Nurfatimah Sofia Ngizatu Rahma Subagja, Miftah Zakaria Sugiyanti, Anik Supriatna, Yayat Sutrisno Suwarni Asman Syifa Fauziah Teguh Tri Prakoso Teti Rahmawati Thia Wulan Dinasti Thia Wulan Dinasti Tia Hadian Triadi, Dede Tina Kartini Tina Yuli Fatmawati Titik Suyanti Triyono Triyono Vany Septa Viani Vigory Gloriman Manalu Warhaeti, Heti Wati, Sinta Wita Oktaviana Wiwin Setiyaningrum Yofi Amirul Hizam Yolan Tamelia Yuliana Putri Nugrahini Yunita Eka Rahmayanti Yunita Prabawati, Chlara Yusuf, Padli Muhammad