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Juan Anastasia Putri
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
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Implementasi Roadshow Galeri Investasi dalam Meningkatkan Literasi Keuangan Siswa SMA Swasta Diponegoro Kisaran Sherly, Sherly; Susanti, Elly; Chandra, Erbin; Indajang, Kevin; Putri, Juan Anastasia
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v7i1.7822

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan di SMA Swasta Diponegoro Kisaran, Kabupaten Asahan, sebagai respons terhadap rendahnya literasi keuangan, terbatasnya pemahaman siswa mengenai investasi, serta tingginya kerentanan Generasi Z terhadap praktik investasi ilegal yang marak melalui media sosial. Kegiatan ini bertujuan untuk meningkatkan pemahaman pasar modal bagi siswa kelas XI dan XII melalui program Roadshow Galeri Investasi yang diselenggarakan oleh Kelompok Studi Pasar Modal (KSPM) STIE Sultan Agung bekerja sama dengan Bursa Efek Indonesia. Metode pelaksanaan kegiatan dilakukan melalui pendekatan edukatif dan partisipatif, yang meliputi beberapa tahapan, yaitu: (1) penyampaian materi mengenai literasi keuangan, pasar modal, dan pengenalan instrumen investasi; (2) diskusi interaktif dan sesi tanya jawab untuk menggali pemahaman serta persepsi siswa terhadap investasi; dan (3) simulasi perdagangan saham (trading simulation) sebagai bentuk pembelajaran praktis. Untuk mengukur efektivitas kegiatan, digunakan instrumen pretest dan posttest secara sederhana sebagai alat evaluasi pemahaman peserta sebelum dan sesudah kegiatan berlangsung. Hasil pelaksanaan kegiatan menunjukkan adanya peningkatan pemahaman siswa terhadap konsep investasi dan instrumen pasar modal. Tingkat partisipasi dan antusiasme peserta mencapai 93%, yang tercermin dari keterlibatan aktif siswa dalam diskusi, simulasi trading, serta sesi tanya jawab. Temuan ini menunjukkan bahwa edukasi pasar modal yang dilakukan secara langsung dan aplikatif efektif dalam meningkatkan literasi keuangan siswa sejak dini, sehingga diharapkan mampu membentuk perilaku calon investor yang lebih rasional serta mendukung penguatan inklusi keuangan di kalangan generasi muda
The Effect of Financial Report Readability, Accounting Policy Consistency, Performance Reporting Pressure, And Information Asymmetry on the Earnings Quality of Public Companies Yahya, Mohammad Rizky; Putri, Juan Anastasia; Affandi, Muhammad Rispan; Durya, Ngurah Pandji Mertua Agung; Iskandar, Merissa Fermica Iskandar
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.768

Abstract

This study examines the effect of financial report readability, accounting policy consistency, performance reporting pressure, and information asymmetry on the earnings quality of public companies. Earnings quality is a crucial indicator for investors and stakeholders because it reflects the extent to which reported earnings represent a firm’s true economic performance. Readable financial reports enhance transparency and reduce misunderstanding among users of financial statements. Accounting policy consistency ensures comparability and reliability of financial information across periods. Performance reporting pressure may encourage managerial opportunistic behavior, potentially reducing earnings quality. Meanwhile, information asymmetry arises when managers possess superior information compared to external stakeholders, which may increase earnings management practices. This study employs a quantitative research approach using secondary data obtained from publicly listed companies. The sample consists of 100 firm-year observations selected through purposive sampling. Data analysis was conducted using the Statistical Package for the Social Sciences (SPSS). The analytical techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and hypothesis testing. The results indicate that financial report readability and accounting policy consistency have a positive and significant effect on earnings quality. Conversely, performance reporting pressure and information asymmetry have a negative and significant effect on earnings quality. Simultaneously, all independent variables significantly influence earnings quality. These findings suggest that improving transparency and consistency in financial reporting while reducing excessive performance pressure and information asymmetry can enhance the quality of corporate earnings. This study contributes to financial accounting literature and provides practical implications for regulators, managers, and investors. 
Co-Authors Acai Sudirman Ady Inrawan Affandi, Muhammad Rispan AMELIA SETYAWATI, AMELIA Arshandy, Eliza Astuti - Atmojo, Kunto Candra, Vivi Christine Dewi Nainggolan Christine Loist Darwin Lie Debi Eka Putri Durya, Ngurah Pandji Mertua Agung Efendi, Efendi Eliza Arshandy Elly Susanti ELLY SUSANTI Elly Susanti Elly Susanti Erbin Chandra Fitria Halim Hendrawan, Henky Hery Silitonga hery silitonga Iskandar, Merissa Fermica Iskandar Jubi, Jubi Kevin Indajang Khairul Azwar Lenny Dermawan Sembiring Loist Abdi Putra Lusianna N. Pangaribuan Marto Silalahi Mella Mulia Lestari Mita Dwi Yanti Nainggolan, Christine Dewi Nelly Ervina Pardede, Demak Aldi Robert Tua Siregar Robert Tua Siregar Ruth Tridianti Sianipar Ruth Tridianty Sianipar sherly sherly Siahaan, Yansen Sianipar, Ruth Tridianti Sianipar, Ruth Tridiyanti Silitonga, Hery Pandapotan sisca Supitriyani, Supitriyani Yahya, Mohammad Rizky