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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Riset Keuangan dan Akuntansi (JRKA) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Manajemen dan Bisnis Jayakarta Jurnal Investasi BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Bisnis Dan Industri (EBI) Jurnal Digit : Digital of Information Technology Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Journal of Accounting and Finance KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Aan Kanivia
Universitas Catur Insan Cendekia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Sosialisasi Penerapan SAK EMKM pada Kelompok UMKM di Kecamatan Patikraja Kabupaten Banyumas Aan Kanivia; Isti Riana Dewi; Sitta Nur Hajijah; Julian Saputri Purnamasari; Halim Setiawan
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i3.5284

Abstract

Perguruan Tinggi mengemban tugas Tridharma salah satunya dengan pengabdian kepada masyarakat. Kegiatan ini difokuskan pada sosialisasi yang berhubungan dengan akuntansi keuangan pada UMKM yang dikenal sebagai SAK EMKM. Penyusunan laporan keuangan berdasarkan SAK EMKM bertujuan untuk membantu serta mempermudah perancangan sistem akuntansi sederhana kepada pemilik usaha dalam membuat laporan keuangan. Adapun sasaran kegiatan ini yakni pemilik UMKM di Kecamatan Patikraja Banyumas. Metode yang digunakan pada kegiatan ini adalah ceramah dan simulasi untuk penerapan SAK EMKM. Hasil kegiatan penerapan SAK EMKM di Kecamatan Patikraja Kabupaten Banyumas ini, pelaku UMKM semakin memahami pentingnya laporan keuangan yang sesuai SAK EMKM dan akan menerapkannya dikemudian hari untuk menjalankan bisnis UMKM yang sudah berjalan hingga saat ini
ANALISIS KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA TAHUN 2020-2022 Aan Kanivia; Isti Riana Dewi; Dewi Rahmawati; Kimiko Alberta Wibowo
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1744

Abstract

This study aims to analyze the impact of financial ratios on stock returns in LQ 45 companies listed on the Indonesia Stock Exchange. The four financial ratios examined are Return on Equity (ROE), Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO). Data were obtained from the financial statements of companies listed on the IDX during the period 2020-2022. The analysis method used was multiple linear regression. The results of the study show that Debt to Equity Ratio (DER) has a negative and significant impact on stock returns, while Return on Equity (ROE) has a positive and significant impact on stock returns. However, Total Asset Turnover (TATO) does not have a significant impact on stock returns. The simultaneous test results indicate that all four independent variables (CR, DER, ROE, and TATO) collectively have a significant impact on stock returns. This research provides theoretical benefits for academics in expanding their understanding of the impact of financial ratios on stock returns. Additionally, the findings of this study have practical implications for companies, investors, and prospective investors in making investment decisions in the capital market.
The Analysis of Computerized Accounting Practicum: Study Case of Faculty of Economic, Universitas Catur Insan Cendekia Aditya Kurniawan Chandra; Sudadi Pranata; Gilang Putratama; Aan Kanivia; Mohammad Umar Fakhrudin
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.2712

Abstract

The purpose of this study is to analyze and compare whether the computerized accounting laboratory is in accordance with computerized accounting practices in the work environment to support teaching and learning activities. The subjects of this study are Kantor Jasa Akuntan Langgeng, accounting lecturers, and accounting students. This is a qualitative study with a case study approach. The data collection techniques used for this study were interviews and observation. Based on the research that has been done, similarities between the two computerized accounting practices were found. The similarities found are from the workflow in general, such as data collection and database creation. Meanwhile, during the pandemic, learning can be done using online methods and also using blended learning methods.
Sosialisasi Penerapan SAK EMKM pada Kelompok UMKM di Kecamatan Patikraja Kabupaten Banyumas Aan Kanivia; Isti Riana Dewi; Sitta Nur Hajijah; Julian Saputri Purnamasari; Halim Setiawan
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i3.5284

Abstract

Perguruan Tinggi mengemban tugas Tridharma salah satunya dengan pengabdian kepada masyarakat. Kegiatan ini difokuskan pada sosialisasi yang berhubungan dengan akuntansi keuangan pada UMKM yang dikenal sebagai SAK EMKM. Penyusunan laporan keuangan berdasarkan SAK EMKM bertujuan untuk membantu serta mempermudah perancangan sistem akuntansi sederhana kepada pemilik usaha dalam membuat laporan keuangan. Adapun sasaran kegiatan ini yakni pemilik UMKM di Kecamatan Patikraja Banyumas. Metode yang digunakan pada kegiatan ini adalah ceramah dan simulasi untuk penerapan SAK EMKM. Hasil kegiatan penerapan SAK EMKM di Kecamatan Patikraja Kabupaten Banyumas ini, pelaku UMKM semakin memahami pentingnya laporan keuangan yang sesuai SAK EMKM dan akan menerapkannya dikemudian hari untuk menjalankan bisnis UMKM yang sudah berjalan hingga saat ini
Savings 2.0: Harnessing Technology For Better Financial Competence Chairul Suhendra; Aan Kanivia; Imran Imran
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10480

Abstract

This research investigates the dynamics of financial competence among customers at Graha Bank Bengkulu, focusing on the roles of technology utilization and savings behavior, mediated by financial literacy. Utilizing a quantitative research design with a sample of 100 customers selected through random sampling, the study employs Smart PLS (Partial Least Squares Structural Equation Modeling) for data analysis. The results reveal significant direct effects of both technology utilization and savings behavior on financial competence, as well as a highly significant direct effect of financial literacy on financial competence. Additionally, technology utilization demonstrates a significant indirect effect on financial competence through financial literacy, while savings behavior does not exhibit a significant indirect effect. These findings underscore the importance of leveraging technological innovations and promoting financial literacy initiatives to enhance customers' financial competence and resilience. The study provides valuable insights for Graha Bank Bengkulu to develop targeted strategies and interventions aimed at empowering customers to navigate the complexities of personal finance effectively and achieve their financial goals.
Pengabdian Masyarakat International Workshop Kemandirian Anak-Anak Penyandang Disabilitas dalam Daily Living (Aku Bukan Sampah) Bersama SRC Holland untuk Masyarakat Indonesia Chandra Lukita; Amroni Amroni; Aan Kanivia; Lena Magdalena; Ridho Taufiq Subagio; Turini Turini; Agus Sevtiana; Wiwiek Nurkomala Dewi
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 2 No. 4 (2022): Desember : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v2i4.2406

Abstract

Children with disabilities in Indonesia still face various challenges in achieving independence in everyday life. Special attention is needed to provide adequate support so that they can overcome these obstacles and achieve their rights with dignity. The main focus of this international PkM activity is to introduce innovative methods and strategies that can increase their independence, with the main message "I'm Not Trash" as a call to recognize and respect the rights of children with disabilities. The aim of this activity is to increase the independence of children with disabilities in living their daily lives. The method of this international PkM activity is delivery of material, question and answer and evaluation. The result of this activity is an increase in the independence of children with disabilities in aspects of daily life. They gain new skills, both in caring for themselves, participating in daily activities, and in managing their lives independently.
Literature Review: Analisis Profitabilitas Pelanggan Aan Kanivia; Nadzma Adelia Putrie; Safani Anugrah; Icuk Rangga Bawono
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i1.10671

Abstract

One important factor in business continuity efforts (going concern) that companies need to pay attention to is the company's paradigm regarding customers. Companies often use methods such as Customer profitability analysis to identify and understand the involvement of each customer in the company's profits and revenue. This paper aims to analyze customer profitability which is important for decision making and company survival. This research uses a literature study methodology. The information used comes from various secondary sources and is then researched using qualitative data examination techniques. The results show that the application of customer profitability analysis can help companies manage customers who will provide benefits to the company, so that it can help in making strategic decisions and assessing the company's success. Customer profitability analysis helps companies identify the contribution of each customer to profits and customer performance to the company.
Do Green Banking and ISR Create Firm Value? The Moderating of GCG in Islamic Banks Aan Kanivia; Safitri Akbari; Nadzma Adelia Putrie; Nidzma Adelia Putrie
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2927

Abstract

Although sustainability disclosures are increasingly emphasized in Islamic finance, evidence on how environmental and sharia-based social disclosures are associated with firm value remains inconclusive, particularly in emerging markets. Prior studies mostly examine Green Banking Disclosure (GDB) and Islamic Social Reporting (ISR) separately and provide limited insight into the moderating role of corporate governance in Islamic banking. This study explores the relationship between GDB and ISR with firm value and examines the moderating role of Good Corporate Governance (GCG). Using a quantitative explanatory approach, secondary data from Islamic commercial banks listed on the Indonesia Stock Exchange during 2018–2024 are analyzed. Three banks were selected through purposive sampling, resulting in 21 firm-year observations. Data were obtained from annual reports, financial statements, and sustainability reports, and analyzed using multiple linear regression and moderated regression analysis. The results indicate that GDB is negatively associated with firm value, suggesting that environmental disclosure is perceived by the market as a short-term cost. Institutional ownership and independent boards condition and intensify the negative association between GDB and firm value, while audit committees show no moderating role. No governance mechanism moderates the relationship between ISR and firm value. This study contributes by integrating environmental and Islamic social disclosures within a unified framework and highlighting the context-dependent and selective role of corporate governance in shaping sustainability-related value perceptions in Islamic banking.
DINAMIKA INTENSI INVESTASI MAHASISWA DALAM EKOSISTEM PASAR MODAL MODERN Aan Kanivia; Icuk Rangga Bawono; Hastin Tri Utama
Journal of Accounting and Finance Vol. 5 No. 1 (2026): Maret
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v5i1.15491

Abstract

Penelitian ini bertujuan menganalisis pengaruh literasi keuangan, literasi teknologi, dan persepsi return terhadap minat mahasiswa Kabupaten Purbalingga untuk berinvestasi dengan regret aversion sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan metode survei terhadap 100 mahasiswa di kabupaten Purbalingga. Data dikumpulkan menggunakan kuesioner skala Likert kemudian dianalisis melalui regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil analisis menunjukkan bahwa secara parsial literasi keuangan dan literasi teknologi tidak berpengaruh signifikan terhadap minat mahasiswa berinvestasi. Sebaliknya, persepsi return berpengaruh positif dan signifikan terhadap minat investasi. Hasil uji moderasi menunjukkan bahwa regret aversion tidak berperan dalam memoderasi hubungan literasi keuangan maupun persepsi return terhadap minat investasi, namun secara signifikan melemahkan pengaruh literasi teknologi terhadap minat mahasiswa berinvestasi di pasar modal.
PERAN LITERASI KEUANGAN DALAM MEMODERASI PENGARUH FINTECH DAN SOCIAL COMMERCE TERHADAP PERILAKU KEUANGAN GEN Z Nur Iqlimah; Aan Kanivia; Dewi Anggun Puspitarini
Jurnal Investasi Vol. 11 No. 3 (2025): Jurnal Investasi Vol. 11 No. 3
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v11i3.346

Abstract

Penelitian ini bertujuan untuk menganalisis peran literasi keuangan dalam memoderasi pengaruh Fintech dan Social Commerce terhadap perilaku keuangan gen z. Penelitian ini menggunakan variabel Financial Technology dan Social Commerce sebagai variabel independen sedangkan perilaku keuangan gen z sebagai variabel dependen dan variabel literasi keuangan sebagai variabel moderasi. Metode penelitian yang digunakan adalah kuantitatif, dengan pengumpulan data melalui kuesioner online yang disebarkan kepada 250 responden generasi z di wilayah CIAYUMAJAKUNING. Analisis data yang dilakukan menggunakan software Smart PLS versi 4.1.0.6 Partial Least Squares (PLS) digunakan untuk mengevaluasi model pengukuran dan struktural. Hasil penelitian menunjukan bahwa Fintech dan Social Commerce memiliki pengaruh positif yang signifikan terhadap perilaku keuangan gen z. Selain itu, literasi keuangan terbukti berperan sebagai variabel moderasi yang signifikan, memperkuat hubungan antara penggunaan Fintech dan Social Commerce dengan perilaku keuangan. Selain itu Fintech dan Social Commerce secara simultan berpengaruh terhadap perilaku keuangan gen z. Penelitian ini memberikan kontribusi penting dalam pengembangan strategi edukasi keuangan yang relevan dengan kemajuan teknologi digital.
Co-Authors Aditya Kurniawan Chandra Agus Sevtiana Amroni Amroni Anjas Perdana Chairul Suhendra Christina Tri Setyorini Dewi Anggun Puspitarini Dewi Rahmawati Dewi Ratnasari Astuti Fahrudin, Rifqi Gilang Putratama Halim Setiawan Hastin Tri Utama Icuk Rangga Bawono Icuk Rangga Bawono Imran Isti Riana Dewi Isti Riana Dewi Julian Saputri Purnamasari Kimiko Alberta Wibowo Kristianto, Giovanny Bangun Lena Magdalena Linda Norhan Mohammad Umar Fakhrudin Muhamad Tonasa Nadzma Adelia Putrie Ni Wayan Fitriana Ayu Lestari Nidzma Adelia Putrie Nur Iqlimah Nurmaulana Rifki Abdullah Pranata, Sudadi Ridho Taufiq Subagio Safani Anugrah Safitri Akbari Sitta Nur Hajijah Susilowati, Dewi Suwandi Suwandi Turini Turini Viar Dwi Kartika Wati Hartati Wiwiek Nurkomala Dewi Yulia Indah Pratiwi