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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan SEMAR Jurnal Abdimas Sangkabira Akuntansi Bisnis & Manajemen (ABM) Transekonomika : Akuntansi, Bisnis dan Keuangan AKM: Aksi Kepada Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi, Auditing dan Investasi (JAADI) SUBSERVE: Community Service and Empowerment Journal Jurnal Akuntansi Jurnal Pengabdian pada Masyarakat
Aris Setiawan
Universitas Panca Bhakti
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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GEN Z CERDAS FINANSIAL: LITERASI KEUANGAN DIGITAL DAN MITIGASI RISIKO PINJAMAN ONLINE ILEGAL Renny Wulandari; Febriati Febriati; Aris Setiawan; Risal Risal; Rina Mayasafitri
SUBSERVE: Community Service and Empowerment Journal Vol. 4 No. 2 (2026): Juli 2026
Publisher : Prime Identity Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67766/scsej.v4i2.182

Abstract

Perkembangan layanan keuangan digital yang semakin pesat telah meningkatkan akses Generasi Z terhadap berbagai produk fintech, seperti dompet digital, paylater, dan pinjaman online. Namun, kemudahan tersebut juga diiringi dengan meningkatnya risiko paparan pinjaman online ilegal akibat rendahnya literasi keuangan digital di kalangan pelajar. Kondisi ini menjadi dasar pelaksanaan kegiatan pengabdian kepada masyarakat bertajuk “Gen Z Cerdas Finansial: Literasi Keuangan Digital dan Mitigasi Risiko Pinjaman Online Ilegal” yang bertujuan meningkatkan pemahaman siswa mengenai pengelolaan keuangan digital yang sehat, kemampuan membedakan fintech legal dan ilegal, serta kesadaran perlindungan data pribadi. Metode pengabdian dilakukan melalui pendekatan edukatif-partisipatif berupa sosialisasi, diskusi interaktif, simulasi kasus, dan penyampaian materi pengelolaan keuangan sederhana serta pengenalan risiko penyalahgunaan akses data pada aplikasi pinjaman online ilegal. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai perilaku konsumsi yang lebih bijak, kemampuan mengidentifikasi ciri fintech legal, serta kesadaran pentingnya menjaga keamanan data pribadi sebagai langkah mitigasi risiko. Kegiatan ini menegaskan bahwa edukasi literasi keuangan digital sejak dini merupakan strategi preventif yang efektif untuk membentuk perilaku finansial yang bertanggung jawab pada Generasi Z serta penting untuk dilaksanakan secara berkelanjutan melalui kolaborasi antara perguruan tinggi dan sekolah.
Analisis Pengaruh Pengetahuan Perpajakan, Motivasi, Nilai Sosial, Dan Self Efficacy, Terhadap Minat Berkarir Menjadi Konsultan Pajak Yolis Silvester; Febriati Febriati; Ali Afif; Aris Setiawan
Jurnal Akuntansi, Auditing dan Investasi Vol 6 No 1 (2026): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v6i1.650

Abstract

This study aims to analyze and determine the influence of tax knowledge, motivation, social values, and self-efficacy on students' interest in becoming tax consultants. This study used a quantitative descriptive method and primary data collection using a questionnaire. The sampling method used was purposive sampling. The population in this study were active students of the Accounting Department of the Faculty of Economics and Business, Panca Bhakti University, Widya Dharma University, and Tanjung Pura University, graduating in the classes of 2023, 2022, and 2021, who had taken taxation courses. The sample size was 104 respondents. This study used primary data obtained through the distribution of a Google Form link containing a questionnaire, distributed online. Data analysis used multiple regression analysis. The results of this study indicate that motivation, social values, and self-efficacy positively influence accounting students' interest in becoming tax consultants, while tax knowledge has no effect on accounting students' interest in becoming tax consultants.
Pengaruh Kinerja Lingkungan dan Kinerja Sosial Terhadap Kinerja Keuangan Dengan Firm Size Sebagai Moderasi Trifani Isyahrahmaliza; Risal Risal; Aris Setiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7943

Abstract

This study analyzes the impact of environmental and social performance on the financial performance of energy companies listed on the Indonesian stock exchange between 2022 - 2024. Company size serves as a moderating variable. Environmental performance is measured using the PROPER rating, while social performance is measured through the disclosure of Corporate Social Responsibility (CSR) information. Financial performance is represented by the key performance indicators return on assets (ROA) and return on equity (ROE). The study employs a quantitative approach using panel data regression and moderated regression analysis (MRA). The sample comprises 61 energy companies with a total of 183 observations. The results show that environmental performance has no significant impact on ROA but a positive and significant impact on ROE. Conversely, social performance has a positive and significant impact on ROA but no significant impact on ROE. Both environmental and social performance significantly influence ROA and ROE. Furthermore, company size strengthens the link between environmental and social performance and financial performance. These findings suggest that larger companies have better capabilities in managing environmental and social activities, thereby increasing their financial performance and supporting the sustainability of their business operations.
Pendampingan Pengelolaan Keuangan Berbasis Digital Finance Syariah Pada Yayasan Fathu Minal Fityan Reni Dwi Widyastuti; Aris Setiawan; Wilda Sari; Ekawati Ekawati; Purwanto Purwanto
SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Vol 12, No 1 (2023): Mei
Publisher : LPPM UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/semar.v12i1.69228

Abstract

Pengelolaan keuangan sangat penting dilakukan oleh berbagai pihak termasuk pondok pesantren. Namum pada kenyataanya masih terdapat banyak pondok pesantren yang belum dapat melakukan pengelolaan keuangan dikarenakan oleh berbagai factor. Diantaranya adalah kurangnya pemahaman pengurus pondok pesantren dalam melakukan pengelolaan keuangan yang baik dan benar. Tujuan dari program pengabdian kepada masyarakat ini adalah untuk memberikan pelatihan dan pendampingan pengelolaan keuangan berbasis akuntansi syariah pada pondok pesantren. Pengabdian dilaksanakan pada Yayasan Fathu Minal Fytian Kalimantan Barat. Pelatihan dan pengelolaan keuangan yang dilakukan berbasis Digital Finance Syariah dengan menggunakan Aplikasi SYIAR. Kegiatan PKM ini diawali dengan proses survei permasalahan, penyuluhan atau penyampaian materi, dan pendampingan dalam praktik administrasi dan pengelolaan keuangan. Setelah program ini selesai diharapkan pengelola pondok pesantren dapat melakukan pengelolaan keuangan dengan baik menggunakan aplikasi digital. Kata kunci : Pengelolaan Keuangan; Digital Finance Syariah; SYIAR
Pengaruh Persepsi Pengurus Gereja Terhadap Penyusunan Laporan Keuangan Januarius Jeraki Tabaru; Aris Setiawan
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 2 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v5i2.605

Abstract

This research is motivated by the problems faced by most churches that have not made financial reports, while financial reports are important as a form of accountability for people's funds and as a basis for church accountability. The purpose of this study was to test and analyze the effect of church management perceptions on the preparation of financial reports and to determine the design of the preparation of church financial reports based on ISAK 35. The population in this study were parish priests and treasurers involved in preparing financial reports from 26 parish churches in Sanggau Regency. The sampling technique used purposive sampling method and data collection using questionnaires to 52 respondents. The research was conducted with a mixed method approach to quantitative and qualitative research. Data analysis techniques using simple linear regression and ISAK 35. The results showed that the variable perception of church administrators partially had a significant influence on the variable preparation of financial statements. Based on the analysis of financial data related to the Kuala Dua Good Shepherd Parish Church, the results show that the design of the preparation of church financial reports is not fully in accordance with generally accepted standards due to the lack of research data that researchers get so that it is unable to show the overall financial condition of the church. This research can be a reference for further research that leads to church financial management by implementing the design of church financial reports based on generally accepted standards.
Co-Authors Adillah, Egga Aditya, Friska Akbar Fadly Pratomo Ali Afif Apriadini, Regita Ekawati Ekawati Ekawati Endang Kristiawati, Endang Febriati Febriati Febriati, Febriati Januarius Jeraki Tabaru Jaurino Jaurino Jaurino, Jaurino Khasanah, Dini Afriani Muchammad Ariffin Muhammad Zalviwan Purwanto Rahayu Widyawati Rahmatullah Rizieq Reni Dwi Widyastuti Renny Wulandari Rina Mayasafitri Risal Rizki Fakhrul Yahya Sari, Wilda Siswadi Siswadi Trifani Isyahrahmaliza Wilda Sari Yahya, Rizky Fakhrul Yolis Silvester