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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Pendidikan Ekonomi (JURKAMI) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) EDUKATIF : JURNAL ILMU PENDIDIKAN Jemasi Jurnal Ekonomi Manajemen dan Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Proaksi Aksara: Jurnal Ilmu Pendidikan Nonformal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Akurasi Jurnal Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Aurora Angela
Universitas Kristen Maranatha
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Training in Smart Financial Management for Cilengkrang Village's MSMEs Angela, Aurora; Hidayat, Vinny Stephanie; Oktavianti, Oktavianti; Dewi, Nunik Lestari; Monalisa, Yani
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 4 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i4.25415

Abstract

The goal of this community service project in Cilengkrang Village is to improve financial literacy and MSME (Micro, Small, and Medium Enterprises) actors' comprehension of effective financial planning. The program focuses on using financial planning techniques that are relevant to local MSMEs' real-world situations in order to promote business growth and maintain their financial stability. This event took place in Cilengkrang Village on October 28 and November 4, 2025, and 26 persons took part. Among the strategies used to encourage participants' active participation were conversations and interactive counseling.   The results of the activity show that Cilengkrang Village MSME actors now comprehend the need of sound financial planning and the processes involved.
Kinerja ESG dan nilai perusahaan: Financial slack sebagai moderasi Dharmawan, Reynaldi; Angela, Aurora
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1796

Abstract

Firm value reflects market perceptions of a company’s strategic decisions, including ESG performance and financial flexibility. This study examines the effect of ESG performance on firm value and investigates the moderating role of financial slack in the ESG–firm value relationship, which constitutes the novelty of this research. The sample comprises 106 firms listed on the Refinitiv Eikon during 2020–2024 with ESG scores. The results indicate that ESG performance does not have a significant effect on firm value, while financial slack has a positive and significant direct effect. However, the interaction between ESG performance and financial slack is not statistically significant, suggesting that financial slack does not strengthen the impact of ESG performance on firm value. These findings imply that financial flexibility plays a more immediate role in enhancing firm value than ESG performance within the observed period, and that excess financial resources do not necessarily increase the market’s valuation of ESG activities. Public interest statements This study implications for companies indicate that ESG performance does not guarantee increased company value in the short term. However, ESG still needs to be considered as part of a long-term strategy, as it can contribute to reputation, operational sustainability, risk management, and future regulatory compliance. The implications for the public and investors indicate that investors cannot rely solely on ESG scores in making short-term investment decisions; portfolio selection should still consider fundamental factors such as profitability, liquidity, and funding structure.
Kinerja ESG dan nilai perusahaan: Financial slack sebagai moderasi Dharmawan, Reynaldi; Angela, Aurora
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1796

Abstract

Firm value reflects market perceptions of a company’s strategic decisions, including ESG performance and financial flexibility. This study examines the effect of ESG performance on firm value and investigates the moderating role of financial slack in the ESG–firm value relationship, which constitutes the novelty of this research. The sample comprises 106 firms listed on the Refinitiv Eikon during 2020–2024 with ESG scores. The results indicate that ESG performance does not have a significant effect on firm value, while financial slack has a positive and significant direct effect. However, the interaction between ESG performance and financial slack is not statistically significant, suggesting that financial slack does not strengthen the impact of ESG performance on firm value. These findings imply that financial flexibility plays a more immediate role in enhancing firm value than ESG performance within the observed period, and that excess financial resources do not necessarily increase the market’s valuation of ESG activities. Public interest statements This study implications for companies indicate that ESG performance does not guarantee increased company value in the short term. However, ESG still needs to be considered as part of a long-term strategy, as it can contribute to reputation, operational sustainability, risk management, and future regulatory compliance. The implications for the public and investors indicate that investors cannot rely solely on ESG scores in making short-term investment decisions; portfolio selection should still consider fundamental factors such as profitability, liquidity, and funding structure.
Pengaruh Profitabilitas, Financial Leverage dan Likuiditas terhadap Financial Distress pada Perusahaan Food and Beverage di Indonesia Juni Junaedi Andreas Sihombing; Aurora Angela
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 6 No. 1 (2024)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v6i1.9231

Abstract

Tujuan dari penelitian ini adalah melakukan analisa pengaruh profitabilitas, financial leverage, dan likuiditas pada financial distress pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan purposive sampling sehingga didapatkan 93 sampel yang terdiri dari 31 perusahaan dengan periode penelitian 2020-2022. Analisa regresi linier berganda digunakan untuk melakukan analisa data. Berdasarkan hasil penelitian, profitabilitas dan financial leverage berpengaruh signifikan terhadap terhadap financial distresss sedangkan likuiditas tidak berpengaruh signifikan terhadap financial distress.
Co-Authors Barnabas Tridig S. Cahyadi, Andreas Candra Sinuraya Christine Dwi Karya Susilawati Christine Dwi Karya Susilawati Cristian Jovi Dharmawan, Reynaldi Eddy, Endah Purnama Sari Eiren Eunike Elyzabet Indrawati Marpaung Erna - Evania, Fernetta Ilham Pranata Joni Joni Juni Junaedi Andreas Sihombing Kambono, Herman Kristiawan, Allen Lauw Tjun Tjun Lina Anatan Livia Yonathan M. Sienly Veronica Maria Natalia, Maria Mega Fatimah Rosana Meiliu, Helen Meilyani, Meilyani Meythi, Meythi Monalisa, Yani Nindy Tanison Nunik Lestari Dewi Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Prayogo, Enny Ray Krismawan Riki Martusa Rini Handayani Rini Handayani Sunardi Indrawan Tan Kwang En Vinny Stephanie Hidayat Wijaya, I Nyoman Agus Yuliana Gunawan Zega, Yesica Cahayani Kristina