Claim Missing Document
Check
Articles

Found 21 Documents
Search

The Mindset Change of a Saving Paradigm in to an Investment Paradigm: A Managing Finance for Indonesian Students in the Philippines Permatasari, Intan Kurnia; Permatasari, Ika; Laksono, Bayu Rama; Putikadea, Insyirah
International Journal of Community Service (IJCS) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i1.1178

Abstract

The purpose of this community service activity is to introduce the latest investment instrument products to the public, especially Indonesian students in the Philippines, on the importance of financial literacy knowledge in improving financial management skills through investment instruments. This is important to do considering that investment is a provision for students in terms of financial management, so that during the study abroad period students can manage finances wisely and have a long-term thinking orientation. If supported by strong financial planning and adequate management skills, then development constraints for the long term in terms of finance will be optimally mitigated. The method used in achieving this goal is training on the introduction of investment instruments and how to choose investment instruments, how to transact in investment, how to determine which investments are good and bad, investment strategies, and maintaining the psychological stability of an individual investor. The evaluation results showed that 90% of the training participants agreed that during the training the students gained new insights on how to invest and helped the students understand the importance of managing finances well. This community service activity received a positive response and motivated participants to be more actively involved in increasing their interest in investment. A total of 98% of participants were interested in investing. Of the 98% who were interested in investing, 40% chose mutual funds as their investment instrument, 19% chose stocks, 17% chose bonds, 5% chose property, 2% chose crypto, and the remaining 17% had yet to decide which investment instrument to choose. The recommendation given to students to advance their understanding of investment is that students are expected to set aside 10-20% of their pocket money every month for low to medium risk investments, such as mutual funds, deposits, or precious metals.
The Effect of Carbon Emission Disclosure on Company Value Using Corporate Governance as a Moderating Variable Nona, Marietha Anggryani Dua; Putikadea, Insyirah
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.421

Abstract

This study aims to determine the effect of carbon emission disclosure and profitability on firm value with corporate governance as a moderating variable. The research method used is quantitative method, with SPSS software, and data analysis techniques using multiple linear regression analysis, and Moderated Regression Analysis (MRA). This study uses a sample of holding companies involved in the energy sector, and listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The results show that carbon emission disclosure has a negative effect on firm value, and corporate governance is able to strengthen the relationship between carbon emission disclosure and firm value.
Analysis of Perception and Practice of Implementation of SAK EMKM In Preparation of Financial Reports of Bumdes Karya Abadi, Penambangan Village, Balongbendo Yuvita Aprilia Hariyanti; Putikadea, Insyirah
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.418

Abstract

The Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) is a guideline designed to improve the quality of financial statements in small-scale entities, including Village-Owned Enterprises (BUMDes). This study aims to analyze the perceptions and practices of managers towards the implementation of SAK EMKM at BUMDes Karya Abadi, Penambangan Village, Balongbendo District. This research uses a descriptive qualitative method with data collection techniques through interviews and the distribution of questionnaires. Respondents in this study are active managers of BUMDes who are directly involved in the process of preparing financial statements. Data were analyzed by descriptive statistics to measure trends in perceptions and practices, and thematically analyzed to interpret open-ended answers. The results show that the managers' perceptions towards the implementation of SAK EMKM are very positive as indicated by the dominance of high scores on the perception indicators. On the other hand, management practices also show consistency in the application of accounting standards in recording transactions, preparing reports, and team involvement. This finding strengthens previous research which states that the application of SAK EMKM can improve the accountability, structure, and transparency of BUMDes' financial statements. The main obstacle encountered is limited technical understanding, indicating the need for ongoing assistance.
Analysis of Perception and Practice of Implementation of SAK EMKM In Preparation of Financial Reports of Bumdes Karya Abadi, Penambangan Village, Balongbendo Yuvita Aprilia Hariyanti; Putikadea, Insyirah
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.418

Abstract

The Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) is a guideline designed to improve the quality of financial statements in small-scale entities, including Village-Owned Enterprises (BUMDes). This study aims to analyze the perceptions and practices of managers towards the implementation of SAK EMKM at BUMDes Karya Abadi, Penambangan Village, Balongbendo District. This research uses a descriptive qualitative method with data collection techniques through interviews and the distribution of questionnaires. Respondents in this study are active managers of BUMDes who are directly involved in the process of preparing financial statements. Data were analyzed by descriptive statistics to measure trends in perceptions and practices, and thematically analyzed to interpret open-ended answers. The results show that the managers' perceptions towards the implementation of SAK EMKM are very positive as indicated by the dominance of high scores on the perception indicators. On the other hand, management practices also show consistency in the application of accounting standards in recording transactions, preparing reports, and team involvement. This finding strengthens previous research which states that the application of SAK EMKM can improve the accountability, structure, and transparency of BUMDes' financial statements. The main obstacle encountered is limited technical understanding, indicating the need for ongoing assistance.
Does Disclosure of Carbon Emission Able to Attract Investors? Putikadea, Insyirah; Siregar, Cantika Sari
AKRUAL: JURNAL AKUNTANSI Vol 15 No 1 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n1.p39-52

Abstract

Introduction/Main Objectives: This study aims to examine the investor reaction to carbon emission disclosure as well as the impact of carbon emission disclosure on investor reaction through firm value. Background Problems: Carbon Emissions in Indonesia are one of the largest global carbon emitters, these issues encourage the firm to disclose their environmental concern which will affect the reputation and stakeholder’s reaction. Novelty: Some studies state about the effect of carbon emission disclosure on firm value and lack of studies result investigate the relation with reaction of investor. This study concern on the reaction of investor as impact of carbon emission disclosure, either directly or indirectly through firm value. Research Method: This study uses path analysis by SPSS. A total of 144 samples were collected from the basic materials sector, which is listed on the Indonesian Stock Exchange (IDX) over two representative periods. Finding/Results: The basic material sector is the primary sector of the firm’s value chain and is considered a stable sector that attracts the investor market. Nevertheless, this sector contributes to industrial emissions, such as carbon emission, which has become an essential issue in climate change that has become a stakeholder and customer concern. Conclusion: The study found that carbon emission disclosure impacts investor reaction directly; meanwhile, path analysis results showed that firm value could not mediate the effect of carbon emission disclosure towards investor reaction.
Literasi Keuangan dan Tetap Bertahan Secara Ekonomi Selama Pandemi pada Masyarakat Terdampak Mariana, Mariana; Handayani, Susi; Hariyati, Hariyati; Wuryani, Eni; Putikadea, Insyirah
Abimanyu : Jornal of Community Engagement Vol 3 No 1 (2022): February 2022
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v3n1.p19-28

Abstract

Pada masa pandemi, beberapa aktivitas dihimbau untuk dilakukan dari rumah seperti bekerja dan sekolah. Masyarakat memiliki kebiasaan pada pagi hari untuk membeli makanan sebagai bekal ke sekolah atau ke tempat bekerja, namun ketika pandemi terjadi aktivitas tersebut mengalami penurunan. Hal ini berdampak pada usaha home industry makanan seperti nasi bungkus, warung aneka makanan, lauk dan kue. Sementara kebutuhan hidup sehari-hari harus tetap dipenuhi. Di samping itu, kondisi ekonomi yang kurang bagus terkadang memaksa seseorang untuk melakukan pinjaman. Hutang yang tidak sesuai kemampuan akan semakin mengganggu kondisi ekonomi. Hal ini yang melatarbelakangi perlu diedukasi masyarakat agar tidak terjebak dengan pinjaman online illegal. Beberapa pekerjaan informal seperti pedagang kue di beberapa ruas jalan juga ditutup karena berkurangnya pembeli. Sehingga pemilik usaha rumahan yang selama ini memproduksi dan menyuplai nasi bungkus, sayur, lauk, dan kue harus dapat berinovasi dalam menjual produknya agar tetap bisa survive. Pengetahuan literasi keuangan guna memberikan bekal untuk mencari kesempatan bisnis di masa pandemi diharapkan dapat membantu ekonomi keluarga. Hasil dari pelaksanaan PKM ini diharapkan bisa menambah pengetahuan tentang literasi keuangan serta membantu kesejahteraan masyarakat yang terdampak Covid-19.
Climate-Related Disclosure and Financial Performance: Which One is Affected by CEO Narcissism? Putikadea, Insyirah; Kusumaningsih, Ambar
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 1 (2025): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i1.8848

Abstract

The financial sector has an essential role in the economy and acts as a catalyst in the transition toward economic sustainability. Consequently, the Financial Services Authority (OJK) periodically requires the banking sector to consistently report its financial performance through Financial Reports and its non-financial performance in Sustainability Reports. In this context, the CEO plays a pivotal role in strategic decision-making related to corporate performance, including financial reporting and sustainability disclosure. CEO narcissism is considered an individual psychological characteristic that significantly impacts organizational functions and corporate strategic decisions. This study investigates the impact of CEO narcissism on Climate-Related Disclosure and Financial Performance. Using a sample of 144 observations of banking and financing companies on the Indonesia Stock Exchange (IDX) for 2016–2022. This study uses the Fixed Effect Model as regression estimation model. The results show that CEO narcissism positively affects Climate-Related Disclosure whereas CEO narcissism has no effect on Financial Performance. The upper echelons theory states that CEO psychological characteristics impact organisational functions. This theory supports the relationship between CEO Narcissism and Climate-Related Disclosure that narcissistic CEOs tend to get a good reputation in the public as a leader who is responsive to environmental issues so they encourage the company to provide information related to GHG as a form of corporate responsibility, while in the financial performance, narcissistic CEO decisions are like double-edged sword that might lead either performance increasing or decreasig so the role of Corporate Governance is needed to control CEO decisions which bring beneficial to the company.
The Effect of Carbon Emission Disclosure on Company Value Using Corporate Governance as a Moderating Variable Nona, Marietha Anggryani Dua; Putikadea, Insyirah
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.421

Abstract

This study aims to determine the effect of carbon emission disclosure and profitability on firm value with corporate governance as a moderating variable. The research method used is quantitative method, with SPSS software, and data analysis techniques using multiple linear regression analysis, and Moderated Regression Analysis (MRA). This study uses a sample of holding companies involved in the energy sector, and listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The results show that carbon emission disclosure has a negative effect on firm value, and corporate governance is able to strengthen the relationship between carbon emission disclosure and firm value.
Mapping of Research Themes on Environmental, Social, and Governance (ESG) Using Leximancer Permatasari, Ika; Permatasari, Intan Kurnia; Laksono, Bayu Rama; Putikadea, Insyirah; Hidayat, Rendra Arief
EQUITY Vol 27 No 2 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i2.9249

Abstract

This article presents a study using Leximancer (a text mining tool to visualize themes and concepts in text) to find any themes that still have a great opportunity to be studied further related to ESG. This study used the Scopus database and gathered 159 published articles from 2011 to 2020. The articles were selected based on the analysis of the abstract, the theory used, including the development of hypothesis (if any), and conclusions. Based on the main themes generated by Leximancer software, overall, the ‘social’ theme was the most dominant, while themes such as ‘investor’ and ‘sustainability’ were less dominant. This review reveals that the themes and concepts resulting from Leximancer’s content analysis have not been widely studied in the previous literature. Our study continues the previous literature review with a different scope and method. Leximancer offers a larger list of potentially useful keywords for further analysis and provides a visually appealing display of themes and concepts and their level of importance. The results of this review could be used as a basis for providing academic guidance in future ESG research.   Keywords: Leximancer, ESG, ESG themes, ESG concepts.
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.