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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) Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Jurnal Manajemen Jurnal Persatuan Perawat Nasional Indonesia (JPPNI) Wellness And Healthy Magazine Jurnal Aisyah : Jurnal Ilmu Kesehatan Jurnal Akuntansi dan Keuangan Abdimasku : Jurnal Pengabdian Masyarakat Indonesian Journal of Global Health research 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) 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 Masyarakat Madani 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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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
Strengthening Financial Sustainability of SMEs Through Government Support: Evidence from the Border Region of Kuningan Hamzah, Amir; Rahmawati, Teti
Jurnal Cendekia Keuangan Vol 4 No 2 (2025): October
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jck.v4i2.6988

Abstract

Introduction/Main Objectives: This study examines how government support moderates the effects of financial planning, financial record-keeping systems, and capital accessibility on the financial sustainability of Small and Medium Enterprises (SMEs) in the border regions of Kuningan Regency. These SMEs often face limited infrastructure and institutional access, making their financial resilience a critical issue. Background Problems: The research addresses the problem of limited financial sustainability among border-area SMEs by exploring the influence of internal financial practices and external institutional support. Novelty: While prior studies have examined SME financial performance, this research uniquely applies Institutional Theory to analyze how government support—as an institutional factor—affects the relationship between internal financial management and sustainability in border areas. Research Methods: A quantitative approach involving 114 SMEs from Kuningan’s border districts was used. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) to assess direct and moderating effects. Finding/Results: Financial planning, record-keeping, and access to capital significantly influence financial sustainability. Government support also positively moderates the link between financial record-keeping and sustainability, but does not consistently moderate other relationships. Conclusion: Financial sustainability in border SMEs is strongly influenced by internal financial practices and selectively supported by government intervention, emphasizing the need for more targeted policies. Research Limitation/Implications: The study is context-specific to Kuningan’s border areas, but it highlights the importance of strengthening financial capabilities and responsive institutional support to improve SME sustainability in similar peripheral regions.
Nilai-Nilai Pendidikan Karakter dalam Film Laut Tengah Karya Archie Hekagery Rahmawati, Teti; Rohayati, Nia; Munir, Sirodjul
Diksatrasia : Jurnal Ilmiah Pendidikan Bahasa dan Sastra Indonesia Vol 9, No 2 (2025): JURNAL DIKSATRASIA JULI 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/diksatrasia.v9i2.19266

Abstract

Penelitian ini membahas tentang nilai-nilai pendidikan karakter yang dapat ditemukan dalam sebuah film Laut Tengah karya Archie Hekagery dikaitkan dengan alternatif pengembangan bahan ajar melakukan penilaian terhadap karya fiksi. Latar belakang penelitian ini berangkat dari maraknya kemunculan film-film terbaru di televisi, bioskop, dan media lainnya di Indonesia yang dapat diakses secara ilegal oleh berbagai kalangan usia tanpa mempertimbangkan kelayakan nilai-nilai pendidikan karakter yang terkandung di dalamnya. Film Laut Tengah dipilih sebagai objek penelitian untuk mengkaji 2 permasalahan yaitu: (1) nilai-nilai pendidikan karakter yang terkandung dalam film Laut Tengah karya Archie Hekagery, dan (2) pemanfaatannya sebagai alternatif pengembangan bahan ajar dalam melakukan penilaian terhadap karya fiksi. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode analisis data. Sumber data penelitian adalah data primer dan sekunder yang dikumpulkan melalui teknik studi pustaka, teknik analisis data, dan teknik dokumentasi. Hasil penelitian ini menunjukkan bahwa film Laut Tengah karya Archie Hekagery mengandung berbagai nilai pendidikan karakter , antara lain: religius, jujur, toleransi, disiplin, kerja keras, kreatif, rasa ingin tahu, menghargai prestasi, bersahabat, gemar membaca, peduli sosial, tanggung jawab. Film Laut Tengah karya Archie Hekagery dinilai layak menjadi alternatif pengembangan bahan ajar karena memuat konten positif yang dapat membentuk karakter peserta didik, oleh karena itu disarankan agar sekolah menengah pertama memanfaatkannya sebagai salah satu bahan ajar dalam melakukan penilaian terhadap karya fiksi.Kata Kunci: Nilai; Pendidikan Karakter; Film; Bahan Ajar
Green Accounting Enhances Sustainability Report Integrity: Does Governance Support Voluntary Disclosure Perspectives? Teti Rahmawati; Amir Hamzah
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2957

Abstract

This study examines the relationship between the disclosure of Good Corporate Governance (GCG), Green Accounting (GA), Environmental Performance (EP), and Sustainability Reporting (SR) in manufacturing companies in the primary consumer sector listed on the Indonesia Stock Exchange (IDX) for the 2021 to 2023 period. Path analysis shows that GCG and GA disclosures significantly enhance SR quality directly and through EP as a mediating factor. GCG strengthens transparency and accountability in corporate governance, while GA integrates environmental considerations into financial decision-making, improving EP. EP reflects the company's commitment to sustainable practices. These findings highlight the importance of integrating GCG principles and GA practices into business strategies to improve SR quality, build stakeholder trust, and achieve long-term sustainability goals. The study provides implications for companies and policymakers to advance sustainability efforts by strengthening governance and environmental accounting practices as part of a strategic corporate framework.
DETERMINANTS OF FINANCIAL PERFORMANCE EVALUATION IN SMALL AND MEDIUM ENTERPRISES Hamzah, Amir; Rahmawati, Teti; Fitriani, Chintia; Febriansyah, Yudi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.612

Abstract

This study analyzes factors influencing the financial performance of small and medium enterprises (SMEs), addressing the limited research that focuses on specific variables in the SME context. It examines the effects of mental accounting, financial record-keeping, financial literacy, financial management, and digital accounting on SME financial performance. Using Structural Equation Modeling (SEM), data from 216 SMEs in Kuningan Regency were analyzed. The findings reveal that financial record-keeping, financial literacy, and financial management significantly and positively impact SME financial performance. Conversely, In contrast, mental accounting has a significant negative impact, while digital accounting does not significantly affect financial performance. These results suggest that effective financial management practices can enhance financial performance, while improper use of mental accounting and ineffective implementation of digital accounting may hinder it. This research implies the need to improve financial literacy, adopt more effective financial management practices, and provide digital accounting training to help SMEs overcome financial challenges.
Penciptaan Nilai Berkelanjutan: Akuntansi Hijau, Modal Intelektual, dan Moderasi Strategis dalam Kinerja Perusahaan Rahmawati, Teti; Supriatna, Yayat; Yusuf, Padli Muhammad
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9674

Abstract

This study aims to analyze the influence of green accounting and intellectual capital on company value with business strategy as a moderation variable. The research method used is a verifiable descriptive method. The study population is property and real estate sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample used is 265 financial statements of 53 companies listed on the Indonesia Stock Exchange for the 2018-2022 period using probability sampling. The data collection technique uses the observation technique without participating while the data analysis technique with moderate regression analysis. The results show that business strategy moderates the influence of green accounting on company value, and business strategy moderates the influence of intellectual capital on company value. This research makes a major contribution to revealing the role of business strategy as a moderation variable that can strengthen the influence of green accounting and intellectual capital on company value, thus helping companies design more optimal strategies.
Co-Authors AA Sudharmawan, AA 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 Ani Syafriati Anik Sugiyanti Anik Sugiyanti Antika Nisa Syifa Ardhu Rizkiawan Arif Widodo Arifatul Azkiya Arifatul Azkiya Arina Maliya 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 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 Jiheny Siska Pratiwi Jumantini, Entin K Komariah Karina Puspa Khairul Anwar Lara Era Yunia Lia Rosita Manah, Siti Nur 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 Nimas Citra Nur Baety Nimas Citra Nur Baety Nurfai'jah, Firda Andini Nurfatimah, Siti Nuke Nurhandika, Arief Nurhasanah, Ade Nurhayani Nurhayani 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 Ristia Siska Anindi Rohayati, Nia Romandani, Qorri Febriyana Septianingsih, Dewi Silvi Shelin Putri Malvasari Siti Arifah Siti Awa Abu Bakar Siti Nuke Nurfatimah Siti Nur Manah 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 Yuli Fatmawati Titik Suyanti Triyono Triyono Vany Septa Viani Vigory Gloriman Manalu Warhaeti, Heti Wati, Sinta Wita Oktaviana Wiwin Setiyaningrum Yeni Indriyani Yofi Amirul Hizam Yolan Tamelia Yuliana Putri Nugrahini Yunita Eka Rahmayanti Yunita Prabawati, Chlara Yusuf, Padli Muhammad