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All Journal ETIKONOMI El Dinar Journal of Economics, Business, & Accountancy Ventura Owner : Riset dan Jurnal Akuntansi EKO-REGIONAL JURNAL PENGEMBANGAN EKONOMI WILAYAH Performance JIA (Jurnal Ilmiah Akuntansi) JASF (Journal of Accounting and Strategic Finance) JRABA Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ekonomi, Bisnis, dan Akuntansi Journal of Community Service and Society Empowerment Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS
Ascaryan Rafinda
Faculty Of Economics And Business, Universitas Jenderal Soedirman
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pemahaman Investasi Bodong bagi Pelaku Usaha Mikro di Indonesia Rafinda, Ascaryan; Suroso, Agus; Maisarah, Sausan Nuhaa; Sugiarto, Sugiarto; Rafinda, Ascariena
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 1 (2025): Jurnal Pengabdian Bisnis dan Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.1.17088

Abstract

This community engagement initiative aims to enhance the understanding of micro-enterprises in Indonesia regarding the dangers of fraudulent investments, which are increasingly prevalent and often target small business groups with promises of high returns. The target audience includes micro-entrepreneurs in the [insert location], who typically have limited access to financial literacy and reliable investment information. The implementation methods involved face-to-face and online sessions, including awareness campaigns, interactive discussions, and simulations to identify characteristics of illegal investments. The results indicate a significant improvement in participants’ understanding of fraudulent investment schemes, the importance of investment institution legality, and preventive steps to avoid financial scams. This program also produced a simple educational module that can be independently used by micro-entrepreneurs. The activity underscores the importance of collaboration between academics, local governments, and financial institutions in strengthening the financial literacy resilience of the public, particularly within the vulnerable micro-enterprise sector.
THE EFFECT OF FINANCIAL LITERACY, FINANCIAL MANAGEMENT BEHAVIOR, USE OF E-COMMERCE, AND PRODUCT INNOVATION ON MICRO BUSINESS PERFORMANCE IN PURBALINGGA REGENCY Purbajati, Arya Dwi; Pratiwi, Umi; Budiarti, Laeli; Rafinda, Ascaryan; Sunarmo, Agus
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 1 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.17344

Abstract

This research aims to analyze the influence of financial literacy, financial management behavior, use of e-commerce, product innovation on the performance of micro businesses in Purbalingga Regency. The research method used is a quantitative approach. The population in this study were all members of the Purbalingga Batik Craftsmen Forum Association, totaling 257 members. The sample in this research were members of the Purbalingga Batik Forum Association who are included in the micro scale category, have a business age of at least 3 years, and have social media to support their business. This research collects data by distributing questionnaires directly to respondents. The data analysis used in this research is multiple linear regression analysis. The conclusion of this research shows that financial literacy and financial management behavior have no effect on the performance of micro businesses in Purbalingga Regency. However, the use of e-commerce and product innovation has an influence on the performance of micro businesses in Purbalingga Regency. The implication of this research is that business performance can increase if business actors increase financial literacy, carry out good financial management behavior, maximize the use of e-commerce to expand markets, and carry out product innovation so that consumers have a variety of choices from the products offered.
Market Anomalies and Investor Behavior: The January Effect in ASEAN Countries Mubaroq, Afiq Chamim; Styorini, Christina Tri; Rafinda, Ascaryan; Ramdhani, Pangeran Fajar; Alhendi, Osama; Ikhsanudin, Muhammad Arif
ETIKONOMI Vol. 24 No. 2 (2025)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v24i2.41491

Abstract

Research Originality: This study provides a fresh contribution to the literature on market anomalies, specifically the January Effect, within ASEAN capital markets. Research Objectives: The objective of this research is to investigate the presence and extent of the January Effect by analyzing stock returns and abnormal returns of publicly listed companies in ASEAN capital markets. Research Methods: Data were obtained through purposive sampling, resulting in a final sample of 153 companies. The research hypotheses were tested using paired sample t-tests. Empirical Results: The findings indicate that the January Effect is evident in certain capital market indices within ASEAN but is not consistently observed across all markets. The presence of higher stock returns and abnormal returns in January does not conclusively confirm the January Effect in every instance. Implications: Investors are advised to exercise caution and not rely solely on seasonal anomalies, a comprehensive approach that includes broader market fundamentals and macroeconomic indicators is essential for sound decision-making within ASEAN capital markets. JEL Classification: E22, F21, G14
DAMPAK PELATIHAN DIGITAL MARKETING TERHADAP PENJUALAN USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DI BANYUMAS Rafinda, Ascaryan; Suroso, Agus; Purwaningtyas, Putri
Jurnal Pengabdian Bisnis dan Akuntansi Vol 2 No 2 (2023): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.2.11215

Abstract

Digital marketing berperan penting dalam bisnis saat ini. Masyarakat saat ini hamper seluruhnya memiliki akses internet dan ponsel untuk kesehariannya. Marketing yang awalnya berdasarkan posisi dan tempat, saat ini sudah bergeser ke platform digital. Pengabdian yang dilakukan yaitu dengan memberikan pelatihan kepada pemilik UMKM di Kab Banyumas. Total 120 peserta bergabung untuk mengikuti pelatihan yang dilakukan sesuai sektor UMKM nya. UMKM yang berfokus pada ritel mendapatkan pelatihan digital marketing untuk ritel, berbeda dengan UMKM yang berfokus pada makanan dan perikanan. Pelatihan dilakukan selama 2 bulan pada ketiga kelompok tersebut dengan ekspertise yang berbeda. Setiap peserta diberikan kuesioner pre-test dan post-test untuk memahami dampak dari pelatihan yang dilakukan. Hasil dari pelatihan dapat dilihat dengan meningkatnya penjualan yang terjadi pada bisnis UMKM Ritel dan Makanan. Namun tidak terdapat peningkatan besar pada UMKM Perikanan.
THE TREND AND VARIATION OF INTELLECTUAL CAPITAL DISCLOSURE AT BANK INDUSTRIES IN EUROPE Rafinda, Ascaryan; Agus Pramuka, Bambang; Indira Kusuma, Poppy Dian
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.128

Abstract

This study attempts to identify trend on the volume of Intellectual Capital (IC) disclosure, and measurevariation on the volume of IC disclosure on the annual report of banks that operate in Europe. It usespurposive sampling method, consisting of 6 banks with highest rank of market value in different countriesin Europe. The sample includes BNP Paribas (France), Banco Santander (Spain), Intesa Sanpaolo(Italy), UBS (Switzerland), Deutsche Bank (Germany), and ING Group (Netherlands). Data were analyzedusing trend least square to identify the trend of IC disclosure. ANOVA test was employed to measurethe differences in the volume of IC disclosure among banks. The result of this study revealed that 5of 6 banks show positive trends on the volume of IC disclosure. The result also showed that there arevariations on external and human capital disclosure among 6 banks while otherwise for internal capitaldisclosure. The result implied that a global standard which is principle-based in nature cause variationsin the IC disclosures in European Banks. It suggests that the regulator should set standard for voluntaryreporting to minimize the variation on the format and content of the report and to eventually diminishasymmetry information between agent and principal.
Does an ethic matter to predict misreporting behavior? Rafinda, Ascaryan; Arofah, Triani; Mustafa, Rasyid Mei; Ompusunggu, Halomoan
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 1 (2015): April - July 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.389

Abstract

This study was conducted to verify the assertions of various previous studies examining the relationship between individual moral reasoning and ethical behavior. Those studies conclude that individuals with good moral reasoning tend to behave better. However, they do not consider situational factors that can change this individual behavior. This study attempts to consider situational factors linked to the individual as antecedents of unethical behavior. Situational factors are taken into account for verifying whether an individual with high moral reasoning in a situation that supports unethical actions will be acting unethically. The data were taken by experimental methods 2 × 1 between the subjects where the manipulation is by positive and negative treatment given to see the effect against their intentions to do fraud. The level of moral reasoning is measured using a test instrument which defines the issue for categorizing the participants with high morale and low morale. Difference- t-test was performed to investigate the differences between the two groups experimental. It shows that situational factors are things that can affect a person's ethical or unethical act regardless of their moral reasoning abilities. The implication is that to minimize the unethical behavior of employees, the company can focus on situational factors rather than individual moral.
The Role of Overconfidence on Online Overdebt Behavior Rafinda, Ascaryan; Purwaningtyas, Putri; Wijaya, Juli Riyanto Tri; Aljafa, Hasan; Barika, Christian Rotimi; Hartikasari, Annisa Ilma
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.519

Abstract

Purpose: The study aimed to examine the relationship between overconfidence bias and online overdebt behavior across four countries: Indonesia, Hungary, Poland, and Romania. Method: A total of 900 participants were surveyed, with 210–230 participants from each country, ensuring a diverse and heterogeneous sample in terms of age, gender, education level, and income. Data is processed using AMOS 24 software. Findings: The results from the SEM analysis supported all four hypotheses. Overconfidence bias is positively associated with online overdebt behavior, financial literacy moderates the relationship between overconfidence bias and online overdebt behavior, the ease of access to credit via online platforms amplifies the effect of overconfidence on online overdebt behavior, and overconfidence bias is associated with an underestimation of future financial risk in online borrowing. Implications: The significant role of digital credit access suggests that regulators must implement stricter controls on the 'ease-of-borrowing' features in fintech apps to prevent structural factors from amplifying cognitive biases in risky financial decision-making. Novelty/Value: The study’s novelty lies in its cross-continental analysis—spanning Indonesia, Hungary, Poland, and Romania—providing a rare look at relationships online debt behavior. Recent studies have shown that overconfidence can influence consumer decisions in debt markets, such as credit card usage and loans, potentially leading to dangerous overleveraging behaviors. The gap research is the limited study examining the specific mechanisms through which overconfidence influences online overdebt behavior.
Co-Authors ABDURRAHMAN HAFID Agus Suroso Agus Suroso Alhendi, Osama Aljafa, Hasan Amber Lumbantoruan Arofah, Triani Bagas Gumintang Bahy Raihan Rauf Bambang Agus Pramuka Bambang Agus Pramuka Barika, Christian Rotimi Christina Tri Setyorini Dijan Rahajuni Eliada Herwiyanti Eliada Herwiyanti Eliada Hewiyanti Ermina, Rizka Evani, Elsa Saphira Fadhila, Lulu Syifa Faturokhman, Agus Filda Khoirun Nikmah Halomoan Ompusunggu Halomoan Ompusunggu Hartikasari, Annisa Ilma Hasan Al Jafa Ikhsanudin, Muhammad Arif Isfanza, Nurmalita Juli Riyanto Tri Wijaya KIKY SRIREJEKI Laeli Budiarti LEGO WASPODO Lilis Siti Badriah Linda Nur Yunianti Maisarah, Sausan Nuhaa Mellinia, Salma Putri Mubaroq, Afiq Chamim Mugiadi, Ridwan Putra Muhammad Farid Alfarisy Mustafa, Rasyid Mei Nasihin, Ihsan Natalia, Helfi Negina Kencono Putri Nugrahaningtyas, Ardila Permatasari, Santi PIPIT FITRIA Poppy Dian Indira Kusuma Purbajati, Arya Dwi Purwaningtyas, Putri Purwaningtyas, Putri Putri Purwaningtyas Putri Purwaningtyas Putri Purwaningtyas Rafinda, Ascariena Rahmajati, Emir Surya Ramdhani, Pangeran Fajar Rasyid Mei Mustafa Rubiyanty, Inggrid Marisca Setiyawan, Hendra Sri Lestari Styorini, Christina Tri Sugiarto S Sunarmo, Agus Suprapto Suprapto Timea Gal Triani Arofah Umi Pratiwi, Umi Verrawati Wiguna, Muhamad Wisnu Kusuma Yudha Aryo Sudibyo