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All Journal 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 Indo-MathEdu Intellectuals Journal 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 Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Equity Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Ika Permatasari
Universitas Negeri Surabaya
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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.
When More is Less: Understanding Conciseness in Integrated Reporting Nurul Aini, Liana; Permatasari, Ika
Indo-MathEdu Intellectuals Journal Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v7i3.5541

Abstract

The complexity of business activities is pushing for concise, relevant, and comprehensive reporting. Integrated reporting (IR) is a response to the limitations of conventional reporting. In practice, IR is often presented in a lengthy and less integrated, making it less effective as a communication tool with stakeholders. This study examines the role of conciseness in IR and its application in two countries: South Africa and Indonesia. This study used a descriptive qualitative approach with conceptual analysis supported by a comparison of IR from two companies in the banking sector. Data were collected through document analysis of the companies’ 2024 integrated reports. The analysis was based on several indicators, such as the length of the report, the application of the six capitals framework, content elements, guiding principles, and the format of information presentation. The results showed that the level of conciseness is influenced by the interconnection of information, report structure, and the use of visualizations. Reports that are structured in an integrated way and supported by visualizations tend to be more concise, structured, and easy to understand, whereas reports dominated by narrative tend to be longer and less focused. The findings showed that the higher the level of IR adoption maturity, the more concise, structured, and visually-based the resulting reports are, while lower levels of adoption maturity tend to produce longer and less integrated reports.
Between Symbolism and Strategy: Materiality Disclosure in Integrated Reporting across Indonesia and South Africa Agatha, Brigitta Aurelia; Permatasari, Ika
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 3 No. 3 (2026): Mei
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v3i3.7409

Abstract

Differences in the maturity of integrated reporting (IR) implementation across countries result in variations in materiality disclosure practices, which influence its role in corporate reporting. This study aims to conceptually analyze a comparison of materiality practices between South Africa and Indonesia. The method used is a qualitative approach with content analysis of the integrated reports of Nedbank and PT Garudafood Putra Putri Jaya. The results indicates that Nedbank applies materiality as a dynamic, continuous, and integrated process with the company’s strategy, risks, and performance. On the other hand, Garudafood has disclosed materiality systematically and transparently, yet it remains focused on reporting compliance and operational implementation with limited strategic aligment. These findings suggest that differences in practices lie not only in presentation methods but also in the role of materiality as a strategic tool.
Co-Authors Adrianus Dhimas Setyanto Agatha, Brigitta Aurelia 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 Nurul Aini, Liana 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