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All Journal Jurnal Ekonomi Kuantitatif Terapan Journal of Economics, Business, & Accountancy Ventura JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN AKRUAL: Jurnal Akuntansi Jurnal Equity Jurnal Bisnis dan Akuntansi Spektrum Sipil Navigation Physics : Journal of Physics Education Jurnal Ilmiah Wahana Pendidikan BISMA (Bisnis dan Manajemen) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Akuntansi dan Keuangan Indonesia International Journal of Community Service (IJCS) International Journal of Emerging Research and Review Equity Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Ika Permatasari
Universitas Negeri Surabaya
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Dimensi Pengungkapan Integrated Report dalam Menentukan Biaya Modal Ekuitas dengan External Financing Needs sebagai Variabel Moderasi Filqy Nur Lailiyah; Ika Permatasari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 3 (2024): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v4i3.6621

Abstract

The purpose of this study is to examine the extent to which the breadth of integrated report (IR) disclosure influences the cost of equity capital, as well as the role of external financing needs (EFN) as a moderating variable. This research analyzes data from companies included in the ESG index. The findings indicate that the level of integrated reporting (IR) disclosure does not have a significant impact on the magnitude of the company’s cost of equity capital. This suggests that merely increasing the quantity of information in the report is insufficient to reduce investors’ risk perception if the quality and clarity of the information do not reflect the company’s fundamental conditions. Conversely, EFN has been proven to significantly moderate this relationship. This implies that a credible funding structure can serve as a signal of financial discipline that enhances investor confidence. This study underscores the importance of considering a company’s financial condition when assessing the effectiveness of IR as a tool for communicating information to the capital market.
Pendayagunaan Fasum melalui Urban Farming dalam Meningkatkan Kesejahteraan Ekonomi Keluarga di Desa Pabean Insyirah Putikadea; Ika Permatasari; Amirusholihin Amirusholihin; Ariel Rendra Pratama; Dhita Berliana Tri Rahmawati Rawi
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 4 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i4.8833

Abstract

This community service program aims to empower the residents of Pabean Village, particularly community members of Family Welfare and Women Empowerment Organisation (PKK) RW 15, by utilizing narrow and non-productive public facilities land through the implementation of urban farming systems through aquaponic method. The activities are designed with a participatory-based capacity-building approach that emphasizes active community involvement at every stage, from outreach, training, technology implementation, to sustainable assistance and monitoring. The results of the activities show a significant improvement in the aspects of knowledge, skills, and participatory attitudes of the community. The average pre-test score of 92.3 increased to 97.9 in the post-test for technical capabilities in urban farming methods, while financial managerial skills increased from 83.3 to 90.6. In addition, 90% of participants expressed their commitment to implementing urban farming by maintaining the aquaponic installation, and 70% felt capable of transferring the skills to other participants. This program successfully transformed public facility land into productive green spaces as sources of food (fresh vegetables and fish), providing education and skills as a part of social activities. These impact on increasing solidarity, a sense of joint-ownership, and economic independence among members of the PKK. Thus, community-based urban farming has proven effective in promoting social transformation, enhancing food security, and improving family economic welfare.
Investment Literacy as a Strategy to Enhance Financial Independence and Economic Resilience among Academicians in Thailand Putikadea, Insyirah; Permatasari, Ika; Laksono, Bayu Rama; Permatasari, Intan Kurnia
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1630

Abstract

The recent trends in the global financial instruments provide innovation as well as diversification. The digitalisation of finance has made investment opportunities more accessible, but simultaneously brought new problems, especially to retail investors who might lack the financial literacy to assess the risks of the market and identify fraudulent investment offerings. However, the lack of understanding of financial management and investment practices also happens among academics. This study aims to strengthen investment literacy for creating a base of financial independence and economic well-being among the students and lecturers of the Institute of Science, Culture, and Innovation at Rajamangala University of Technology Krungthep (RMUTK) in Thailand. Using a participatory framework, the project was developed in five consecutive steps: problem identification, reference and gap analysis, solution design, implementation, and evaluation. The results indicated that there was a significant improvement in the knowledge and awareness of the participants about financial and investment concepts, most importantly ability to distinguish between savings and investments and the understanding of such investment instruments such as mutual funds, bonds, exchange-traded funds (ETFs), and digital assets. Further, it showed increased confidence in the students and lecturers regarding their personal finance management and their distribution of income to investment.
Co-Authors Adrianus Dhimas Setyanto Alvin Rizani Amirul Arif Amirusholihin Amirusholihin Andianti, Putri Wihatma Ariel Rendra Pratama Bambang Supriadi Bayu Rama Laksono Budiana, Santi Cahyani, Selvi Regita Cantika Sari Siregar Dhita Berliana Tri Rahmawati Rawi Dian Anita Nuswantara Dian Puspitasari Durinda Puspasari Dwi Wulandari Dwi Wulandari Dwiarko Nugrohoseno Eniarti, Miko Fahrullah, A’rasy Febriyanti, Melisa Putri Filqy Nur Lailiyah Fresha Kharisma Hadi Sumarsono Hariyadi, Hariyadi Harlina Meidiaswati Hendry Cahyono Insyirah Putikadea Irawati , Winaika Irawati, Winaika Jauhar Fajrin, Jauhar LUCKY RACHMAWATI Maryani Maryani Mnassri, Yasmine Nindria Untarini Ningrum, Tika Widiya Pathurahman, Pathurahman Permatasari, Intan Kurnia Putri Ulfa Kamalia Pyrenia, Adisty Rendra Arief Hidayat Retno Novitasary Silvira, Lia Suci Rohayati Suparjo Untarini , Nindria Widya Exsa Marita, Widya Exsa Wihara, Dhiyan Septa Wulandari, Pria Nur