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All Journal JIKA: Jurnal Ilmu Keuangan dan Perbankan MONSU'ANI TANO Jurnal Pengabdian Masyarakat FINANCIAL : JURNAL AKUNTANSI Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management Tangible Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Safari : Jurnal Pengabdian Masyarakat Indonesia The International Conference on Education, Social Sciences and Technology (ICESST) Proceedings of The International Conference on Business and Economics Eastasouth Journal of Effective Community Services Jurnal Nusantara Berbakti Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Akuntansi dan Keuangan West Science International Journal of Management Research and Economics Management Studies and Business Journal Accounting Studies and Tax Journal Jurnal Terobosan Peduli Masyarakat (TIRAKAT)
Posumah, Nurcahya Hartaty
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Luwuk
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Neuroscience Physics Public Health Social Sciences Other

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Company Reputation Mediates Sustainability Reporting on Investor Trust Irwan Moridu; Nurcahya Hartaty Posumah
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3357

Abstract

This study analyzes the effect of sustainability reporting on investor trust with corporate reputation as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The type of research used is quantitative with an explanatory research approach. Data was collected through annual reports and sustainability reports published by manufacturing companies listed on the IDX during that period. The data collection technique was carried out using the documentation method. Data analysis used the Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS) to test the relationship between variables and measure the mediation effect. The results of the study show that sustainability reporting has a positive and significant impact on corporate reputation and directly increases investor trust. Sustainability reporting significantly boosts investor trust, largely by building a corporate reputation. Credible and transparent reporting strengthens this indirect link. Therefore, effective sustainability reporting is crucial for enhancing both reputation and investor trust. Manufacturing companies should prioritize robust sustainability reporting and proactive reputation management within their investor relations.
Luwuk Muhammadiyah High School Students' Entrepreneurship Capability Irwan Moridu; Fitriani Fitriani; Nurcahya Hartaty Posumah; Debiyanti Kune; Yusni Yusni
Jurnal Nusantara Berbakti Vol. 1 No. 3 (2023): Juli : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i3.194

Abstract

Communication training is a common sort of education, particularly in the business world. The purpose of this exercise is to assist SMA Muhammadiyah Luwuk students in developing their business skills. The problem is that students do not have access to entrepreneurship education communication resources at school. The training method is divided into four stages: displaying a video about the significance of communication, offering material and business communication simulations for communication skills training, and drawing conclusions from all of the training supplied. The results of the corporate communication training program have helped SMA Muhammadiyah students improve their communication skills and gain confidence in public speaking.
The Role of Financial Literacy and Household Economic Resilience in Community Service Programs in the Era of Global Uncertainty Irwan Moridu; Adrian Polim; Nurcahya Hartaty Posumah; Debiyanti Kune; Fitriani
Tirakat: Jurnal Terobosan Peduli Masyarakat Vol 2 No 4 (2025): December 2025
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/j.tirakat.v2i4.339

Abstract

Global uncertainty characterized by economic fluctuations, inflation, and technological disruptions has encouraged households to develop adaptive capabilities in managing their finances. This study aims to analyze the role of financial literacy in strengthening household economic resilience through community service programs while explicitly enriching references related to community engagement within this context. The method employed is a literature review using a qualitative approach and descriptive analysis. Data were collected from Google Scholar and various credible websites covering the period from 1977 to 2026. The initial collection process yielded 50 articles, which were then rigorously screened based on relevance, quality, and contribution, resulting in 28 articles selected for further analysis. The findings indicate that financial literacy plays a significant role in shaping more structured financial behavior, improving risk management capabilities, and strengthening household economic stability. Community service programs have proven effective in transferring practical financial knowledge and skills, leading to improved saving habits, expenditure control, and utilization of formal financial services. Case studies demonstrate increases in financial literacy, financial inclusion, and changes in community economic behavior after participation in educational programs.
The Role of Digital Payment in Promoting MSME Financial Inclusion: Implications for Innovation-Based Community Service Activities Irwan Moridu; Adrian Polim; Nurcahya Hartaty Posumah; Debiyanti Kune; Fitriani
Tirakat: Jurnal Terobosan Peduli Masyarakat Vol 3 No 1 (2026): January 2026
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/j.tirakat.v3i1.340

Abstract

The transformation of digital technology has driven significant changes in payment systems, contributing to the expansion of financial inclusion, particularly for Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the role of digital payment in promoting MSME financial inclusion and its implications for innovation-based community service activities, while also enriching the literature on community engagement within the digital economy context. The method employed is a literature review using a qualitative approach through descriptive analysis of sources obtained from Google Scholar and various credible websites spanning the period 1964–2026. From an initial pool of 50 identified articles, a rigorous selection process resulted in 34 relevant articles for further analysis. The findings indicate that digital payment plays a significant role in enhancing MSMEs’ access to formal financial services, strengthening transaction transparency, and supporting the creation of financial track records that contribute to improved access to financing. The discussion also reveals that successful technology adoption is influenced by factors such as digital literacy, infrastructure availability, and trust in the system. Innovation-based community service activities play a strategic role in bridging these gaps through contextual education, training, and mentoring.
Financial Risk, Managerial Capability, and MSME Business Resilience in an Era of Economic Uncertainty Irwan Moridu; Nurcahya Hartaty Posumah; Fitriani Fitriani
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1321

Abstract

Purpose – This study examines how perceived financial risk and managerial capability are associated with MSME business resilience under economic uncertainty. Business resilience is defined as the capacity to anticipate, absorb, adapt to, and recover from disruption. Methodology – A quantitative nationwide online survey was conducted in Indonesia. Google Forms questionnaires were distributed through a third-party respondent panel platform to eligible MSME owners and managers. The final sample comprised 200 valid responses and was analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Finding/Results – Perceived financial risk was negatively associated with business resilience, whereas managerial capability was positively associated with it. Managerial capability showed the stronger standardized association within the specified model, which explained 86.2% of the variance in business resilience. These results are interpreted cautiously because the data are cross-sectional and self-reported. Originality/Value – Rather than claiming new direct relationships, this study offers an integrated dual-mechanism explanation of MSME resilience: financial vulnerability constrains the resources available for responding to disruption, while managerial capability supports the sensing, coordination, and reconfiguration of those resources. Its contribution is the joint assessment of these mechanisms and their relative statistical associations within one model.
Co-Authors ADE RISNA SARI Adrian Polim Agung Anggoro Seto Ahmad Tomu Arisanjaya Doloan Asmita Wulansari Dg. Liwang Asri Ady Bakri Cheratun Hisan Debiyanti Kune Debiyanti Kune Deni Apriansyah Deny Susanto Fitriani Fitriani Fitriani Ghazali Rahman, Moch Ridho Ida Ayu Putu Megawati Irwan Moridu Irwan Moridu Khas Sukma Mulya Lenny M. Possumah Mardiana Ruslan Miftahorrozi Miftahorrozi Ni Made Putri Widianingsih Rini Hadiyati RINI HADIYATI Ririn Apriana M. Nur Rosfianti M. Yadasang Siswadi Sululing Siswadi Sululing Suriani, Seri Tienni Mariana Simanjorang Yusni Yusni