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All Journal Jurnal RAK (Riset Akuntansi Keuangan) Owner : Riset dan Jurnal Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Pendidikan Ilmu Pengetahuan Sosial (JPIPS) Masyarakat Berdaya dan Inovasi Coopetition : Jurnal Ilmiah Manajemen Journal of Environment and Management Unram Journal of Community Service (UJCS) Pengabdian Kampus: Jurnal Informasi Kegiatan Pengabdian Pada Masyarakat Golden Ratio of Auditing Research Jurnal Kaharati Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
Fitria Husnatarina
Universitas Palangka Raya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Financial Literacy, Investment, and Digital Financial Information Training at SMAS Garuda Palangka Raya Made Ayu Artharini Koesanto, Stefani; Husnatarina, Fitria; Rahmaddian; Yovita; Rubyasih, Arina; Windyaningrum, Rachmawati
Unram Journal of Community Service Vol. 6 No. 2 (2025): June
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i2.1027

Abstract

Financial Literacy, Investment, and Digital Financial Information Training at SMAS Garuda Palangka Raya. Increasingly complex economic dynamics encourage people to look for additional sources of income outside their main job. Investment has emerged as a popular alternative. However, being successful in investing is highly dependent on an individual's level of financial literacy, investment experience, and risk profile. This community service aims to increase public awareness, especially among students and teachers at SMAS Garuda Palangka Raya, who often use online shopping applications and pay-later payment schemes. The digital transactions habits among students and teachers that are not balanced with basic knowledge about financial management and investment can trigger excessive consumer behavior. With 31 participants from SMAS Garuda Palangka Raya, the team successfully trained and gave information about how to budget, manage income and also invest using a fintech application. The training evaluation concluded that participants had improved their understanding of financial management and investment. The majority of participants also understand the function of an emergency fund and have a sense of how to deal with investments with irrational levels of profit and how to deal with debt. By implementing financial management, investment, and digital financial information literacy training, the training participant will be able to develop more responsible financial behavior and avoid debt traps, and also in order to prevent high-risk financial practices, such as dependence on high-interest loans to meet consumer needs.
Strategi Adaptasi Pengguna terhadap Kendala Akses dan Fitur Coretax dalam Pelaporan Pajak pada Badan Kesatuan Bangsa dan Politik Provinsi Kalimantan Tengah Anggy Puspita Sari; Fajar Sriningsih; Fitria Husnatarina; Verra Rizki Amelia
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9126

Abstract

Penelitian ini bertujuan untuk menganalisis strategi adaptasi pengguna terhadap kendala akses dan penggunaan fitur Coretax dalam proses pelaporan pajak pada Badan Kesatuan Bangsa dan Politik Provinsi Kalimantan Tengah. Penelitian dilakukan karena implementasi sistem perpajakan digital masih menghadapi berbagai hambatan teknis maupun nonteknis yang memengaruhi kelancaran administrasi perpajakan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus untuk memperoleh pemahaman mendalam mengenai pengalaman pengguna dalam menggunakan Coretax. Data penelitian diperoleh melalui wawancara semi-terstruktur, observasi, dan dokumentasi terhadap tiga informan yang terlibat langsung dalam pelaporan pajak menggunakan sistem Coretax. Hasil penelitian menunjukkan bahwa implementasi Coretax masih menghadapi berbagai kendala akses, seperti server sibuk, kegagalan login, captcha yang tidak muncul, serta jaringan internet yang kurang stabil. Selain itu, pengguna juga mengalami kesulitan dalam memahami beberapa fitur sistem, terutama pada penginputan bukti potong, penyesuaian kode pajak, restitusi, dan sinkronisasi data. Kendala tersebut menyebabkan proses pelaporan pajak pada tahap awal implementasi menjadi kurang efisien karena pengguna membutuhkan waktu lebih lama dalam menyelesaikan pekerjaan. Proses adaptasi pengguna berlangsung secara bertahap melalui pembelajaran mandiri, diskusi dengan rekan kerja, penggunaan video tutorial, serta konsultasi dengan petugas pajak. Seiring meningkatnya pemahaman pengguna dan stabilitas sistem, proses pelaporan pajak mulai berjalan lebih lancar dan terstruktur. Penelitian ini menyimpulkan bahwa keberhasilan implementasi Coretax dipengaruhi oleh kualitas akses sistem, kemudahan penggunaan fitur, dukungan infrastruktur, serta kesiapan pengguna dalam beradaptasi terhadap perubahan administrasi perpajakan berbasis digital.
Analisis Akuntabilitas Pertanggungjawaban Pengelolaan Dana Hibah: Studi pada Badan Kesatuan Bangsa dan Politik Provinsi Kalimantan Tengah Revanda Fiona Tambingon; Fajar Sriningsih; Fitria Husnatarina; Andreas Fajar Christmas
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9127

Abstract

Penelitian ini bertujuan untuk menganalisis akuntabilitas pengelolaan dana hibah pada tahap pertanggungjawaban di Badan Kesatuan Bangsa dan Politik Provinsi Kalimantan Tengah. Penelitian ini dilatarbelakangi oleh pentingnya penerapan prinsip akuntabilitas dalam pengelolaan keuangan daerah, khususnya pada pengelolaan dana hibah yang melibatkan pihak eksternal dan memiliki risiko tinggi terhadap ketidaksesuaian administrasi maupun penggunaan dana. Penelitian menggunakan pendekatan kualitatif dengan metode deskriptif untuk memperoleh gambaran secara mendalam mengenai pelaksanaan pertanggungjawaban dana hibah. Informan penelitian terdiri dari pihak Sub Bagian Keuangan dan Aset serta Bidang Ketahanan Ekonomi, Sosial, Budaya, Agama, dan Organisasi Masyarakat yang terlibat langsung dalam pengelolaan dana hibah. Teknik pengumpulan data dilakukan melalui wawancara dan dokumentasi, sedangkan analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa akuntabilitas pengelolaan dana hibah belum berjalan secara optimal. Hal ini ditunjukkan oleh masih adanya penerima hibah yang tidak menyampaikan laporan pertanggungjawaban, keterlambatan dalam penyampaian Surat Pertanggungjawaban (SPJ), serta ketidaklengkapan dokumen administrasi yang menghambat proses verifikasi laporan. Selain itu, ditemukan praktik pengembalian sisa dana hibah yang tidak melalui prosedur pelaporan kepada instansi terkait. Kondisi tersebut menunjukkan adanya kesenjangan antara implementasi di lapangan dengan ketentuan pengelolaan dana hibah sebagaimana diatur dalam Peraturan Menteri Dalam Negeri Nomor 77 Tahun 2020. Permasalahan tersebut dipengaruhi oleh rendahnya pemahaman penerima hibah terhadap mekanisme pelaporan serta lemahnya pengawasan dari instansi terkait. Oleh karena itu, diperlukan peningkatan sosialisasi, pembinaan, dan pengawasan secara berkelanjutan guna meningkatkan akuntabilitas pengelolaan dana hibah serta mendukung terciptanya tata kelola keuangan daerah yang lebih baik dan transparan.
Determinasi Financial Distress Industri Otomotif Jerman: Rasio Keuangan dan Faktor Makroekonomi Rahel Sintya Febrianti Simbolon; Fitria Husnatarina; Verra Rizki Amelia; Iwan Christian
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3355

Abstract

This study aims to analyze the effect of financial ratios and firm size on financial distress conditions in the German automotive industry during the period 2019–2024, while considering macroeconomic pressures represented by the energy price index and inflation. The background of this study is driven by increasing external pressures resulting from the Russia–Ukraine war, which has led to rising energy costs, supply chain disruptions, and global economic instability. This research employs a quantitative approach using secondary data obtained from the annual reports of automotive companies listed in the DAX index. The sampling technique applied is purposive sampling, resulting in 7 companies with a total of 42 observations. The analytical method used is panel data regression with the assistance of EViews 12 software, including the estimation of the Common Effect Model, Fixed Effect Model, and Random Effect Model, along with classical assumption tests and both partial and simultaneous hypothesis testing. The results show that, partially, liquidity ratio, solvability ratio, and firm size do not have a significant effect on financial distress, whereas profitability ratio has a significant effect. However, simultaneously, all variables—including macroeconomic variables—have a significant influence on financial distress. The Adjusted R² value of 0.930369 indicates that the model is able to explain 93.04% of the variation in financial distress conditions. These findings highlight that profitability is a key indicator in predicting financial distress and emphasize the importance of integrating both internal and external factors in understanding corporate financial risk amid geopolitical and global economic dynamics.
Financial Distress: The Impact of the US-China Trade War on German Automotive Companies Nina Titirai Tambung; Fitria Husnatarina; Muhammad Ichsan Diarsyad; Theresia Mentari
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.2101

Abstract

One indicator of financial distress is a decline in corporate financial performance, which can threaten the continuity of business operations. This issue is particularly critical for the German automotive industry, especially under external pressures such as the trade war between the US and China, which has caused reduced export demand, disruptions in the supply chain, and increased production costs. These challenges necessitate that companies strengthen corporate governance and utilize their resources efficiently to preserve financial stability. By incorporating firm size as a moderating variable, this study investigates the effect of corporate governance which encompasses the Board of Commissioners, Board of Directors, and Audit Committee on financial distress among German automakers listed on the DAX Automobile Index during 2018-2023. A total of 10 automotive companies were chosen as the research sample through purposive sampling and analyzed using EViews 12. The findings reveal that the Board of Directors has a significant negative effect on financial distress, while the Audit Committee and Board of Commissioners show no significant impact. Firm Size moderates the effect of the Board of Directors on financial distress, but it does not moderate the influence of the Board of Commissioners or the Audit Committee. Overall, the results highlight that the role of the Board of Directors is a key factor in preventing financial distress, particularly for automotive companies operating amid the US-China trade war. The results of this study can also be considered by management and regulators in strengthening corporate governance mechanisms to maintain financial stability.
Co-Authors Achmad Syamsudin Andreas Fajar Christmas Anggy Puspita Sari arina rubyasih, arina Astriana Simbolon Danes Jaya Negara Edwin Adipratama Fajar Sriningsih Ferdinand Ferdinand Gema Fajar Ramadhan Ilaras Sathie Infa Minggawati Intan junita Iwan Christian Jasiah Jasiah Kristanti Dwiputri Leliana Maria Angela M. Ichsan Diarsyad Made Ayu Artharini Koesanto, Stefani Meylan Priska Milwan, Milwan Muhammad Ichsan Diarsyad Nesa Cristia Nina Titirai Tambung Okto Bimaria Rachmawati Windyaningrum, Rachmawati Rahel Sintya Febrianti Simbolon Rahmaddian Revanda Fiona Tambingon Roby Sambung Rudi Armansyah Satriya Nugraha Silvia Arianti Sumiatie Theresia Mentari Usup Riassy Christa Verra Rizki Amelia Yanetri Asi Nion Yarni Hulu YOVITA Yunikewaty