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All Journal JURNAL AKUNTANSI DAN AUDITING Semantik PERMANA JURNAL MANAJEMEN MOTIVASI Journal of Economic, Bussines and Accounting (COSTING) Jurnal Sains Sosio Humaniora JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Multiplier: Jurnal Magister Manajemen Jurnal Ekonomi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Masyarakat Madani Indonesia JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Jurnal Keuangan dan Bisnis Jurnal Bisnis dan Kewirausahaan Jurnal Ilmiah Ultras
Yanti Puji Astutie
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Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Financial Technology Utilization and Budgeting Discipline Affecting Sustainability Performance through Financial Inclusion in Indonesian Handicraft MSMEs Yuni Utami; Yanti Puji Astutie
Jurnal Bisnis dan Kewirausahaan Vol 3 No 2 (2026): July
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/vta3zc35

Abstract

This study investigates the influence of financial technology utilization and budgeting discipline on sustainability performance through financial inclusion in Indonesian handicraft MSMEs. Using a quantitative approach, data were collected from 212 MSME owners and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that financial technology utilization and budgeting discipline significantly enhance financial inclusion. Furthermore, both variables have direct positive effects on sustainability performance. Financial inclusion also demonstrates a significant positive impact on sustainability performance, confirming its role as a mediating mechanism. These findings suggest that the integration of digital financial services and structured financial management practices plays a crucial role in improving MSME sustainability. The study contributes to the literature by extending Financial Inclusion Theory through the incorporation of technological and behavioral factors. Practically, the results provide insights for policymakers and practitioners in promoting financial inclusion and sustainable business practices. However, the study is limited by its cross-sectional design and sample scope. Future research is recommended to explore additional variables and longitudinal data to enhance generalizability. Overall, this study highlights the importance of financial access and management in achieving sustainable MSME performance.
The Effect of Premiums, Investments, Claims, and Underwriting on RBC: Moderating Profitability in Insurance on the IDX 2020–2025 Eva Anggra Yunita; Yanti Puji Astutie; Juli Riyanto Tri Wijaya; Bilqis Nur Syamsidah
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 6 No. 1 (2026): Juni
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v6i1.97

Abstract

This study examines the effects of premium income, investment returns, claim expenses, and underwriting results on risk-based capital (RBC), with profitability as a moderating variable, in insurance companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. This study employs a quantitative approach using secondary data obtained from the companies’ annual reports. The research population comprises 12 insurance companies listed on the IDX. A purposive sampling technique was applied, resulting in 72 observations from 12 companies. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The findings indicate that premium income has no significant effect on risk-based capital. Investment returns have a positive and significant effect on risk-based capital, whereas claim expenses have a negative and significant effect. Underwriting results also have a negative and significant effect on risk-based capital. Furthermore, profitability does not moderate the relationship between premium income, investment returns, claim expenses, or underwriting results and risk-based capital. These findings suggest that profitability does not strengthen or weaken the effects of the examined financial factors on the solvency level of insurance companies.
Edukasi Pasar Modal pada Siswa SMA Negeri 1 Pangkah Guna Meningkatkan Kesadaran Berinvestasi Aminul Fajri; Dewi Indriasih; Yanti Puji Astutie; Abdulloh Mubarok; Fahmi Firmansyah
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 1 (2026): Februari
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/tdkv2p03

Abstract

Rendahnya tingkat literasi keuangan di kalangan remaja Indonesia menjadi perhatian serius, terutama karena keputusan finansial pada usia muda dapat berdampak jangka panjang terhadap kesejahteraan ekonomi di masa depan. Berdasarkan Survei Nasional Literasi dan Inklusi Keuangan (SNLIK) 2024 oleh OJK–BPS, tingkat literasi keuangan kelompok usia 15–17 tahun hanya mencapai 51,70%, jauh di bawah rata-rata nasional 65,43%. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan pemahaman investasi pasar modal bagi siswa SMA Negeri 1 Pangkah melalui edukasi dan praktik langsung. Metode pelaksanaan meliputi tahapan perencanaan, persiapan, pelaksanaan, diskusi, serta evaluasi. Kegiatan dilakukan dengan metode ceramah interaktif, diskusi, dan simulasi transaksi saham menggunakan aplikasi trading. Evaluasi dilakukan dengan membandingkan hasil pre-test dan post-test untuk mengukur peningkatan pemahaman peserta. Hasil menunjukkan adanya peningkatan rata-rata pemahaman sebesar 50%, dengan aspek mekanisme investasi saham mengalami peningkatan tertinggi sebesar 53,5%. Temuan ini menunjukkan bahwa edukasi investasi pasar modal melalui pendekatan praktis dan interaktif efektif dalam meningkatkan literasi keuangan remaja. Kegiatan ini diharapkan menjadi langkah awal dalam membangun kesadaran finansial dan perilaku investasi cerdas di kalangan generasi muda.
Gen Z: The Interaction Between Accounting Understanding and Factors Influencing AI Adoption in Accounting Software Hakim, Muhammad Haekal Fadhillah; Indriasih, Dewi; Astutie, Yanti Puji
Jurnal Sains Sosio Humaniora Vol. 10 No. 2 (2026): Volume 10, Nomor 2 July - December 2026 (On Progress)
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i2.58369

Abstract

This study examines the effects of accounting digitalization, prospective accountants' technology readiness, and financial reporting accuracy on the adoption of Artificial Intelligence (AI) in accounting software, with accounting understanding positioned as a moderating variable. The study was motivated by inconsistent findings in prior research regarding the technological and individual factors that drive AI adoption among accounting students, and by the absence of an integrated model linking digitalization, readiness, information quality, and accounting competence. A quantitative survey method was employed, collecting primary data through a structured Likert-scale questionnaire distributed to 400 active accounting students from five higher-education institutions in Tegal City, Indonesia, selected through purposive sampling based on the Slovin formula. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics 22. The results show that accounting digitalization, technology readiness, and financial reporting accuracy each have a positive and significant effect on AI adoption. Accounting understanding was found to significantly moderate the relationship between accounting digitalization and AI adoption, although in a negative (weakening) direction, while it did not significantly moderate the relationships between technology readiness or financial reporting accuracy and AI adoption. These findings extend the Technology Acceptance Model by clarifying the boundary conditions under which accounting competence shapes technology adoption behavior among future accountants, and offer practical implications for accounting curriculum development and accounting-software design.
TECHNOLOGY ACCEPTANCE MODEL (TAM) TERHADAP MINAT PENGGUNAAN APLIKASI AKUNTANSI UMKM Fahzami Ahmad Nursati; Yanti Puji Astutie; Aminul Fajri
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/mg27dh30

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi kemudahan, persepsi kegunaan, persepsi keamanan, persepsi manfaat, dan pengetahuan akuntansi terhadap minat penggunaan aplikasi akuntansi pada pelaku UMKM di Kota Tegal. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi dalam penelitian ini adalah seluruh pelaku UMKM bidang kuliner di Kota Tegal, yang tercatat sebanyak 21.084 UMKM pada tahun 2024. Sampel diambil menggunakan teknik simple random sampling dan diperoleh sebanyak 329 responden yang telah menggunakan aplikasi akuntansi. Pengumpulan data dilakukan melalui kuesioner, sedangkan pengolahan data menggunakan analisis kuantitatif terhadap data primer. Hasil penelitian menunjukkan bahwa persepsi kemudahan, persepsi kegunaan, persepsi keamanan, persepsi manfaat, dan pengetahuan akuntansi berpengaruh positif terhadap minat penggunaan aplikasi akuntansi oleh pelaku UMKM. Temuan ini mengindikasikan bahwa faktor-faktor tersebut menjadi pendorong utama dalam adopsi teknologi akuntansi oleh UMKM kuliner di Kota Tegal.
English English: English Amanda Dwi Yuliantiaji; Yanti Puji Astutie; Aminul Fajri
JURNAL MANAJEMEN MOTIVASI Vol 22 No 2 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i2.9307

Abstract

This study investigates the relationship between environmental cost, profitability, industry group, and environmental disclosure among industrial companies listed on the Indonesia Stock Exchange during 2021-2025, while controlling for firm size, leverage, and firm age. Secondary data were collected from annual and sustainability reports and analyzed using Kendall’s Tau-b in IBM SPSS Statistics 26. The findings indicate that environmental cost is positively and significantly associated with environmental disclosure, whereas profitability, industry group, firm size, leverage, and firm age show no significant relationship. Environmental disclosure is therefore more closely linked to firms’ environmental spending. Keywords: Environmental Cost; Environmental Disclosure; Industry Group; Legitimacy Theory; Profitability
Analisis Dan Studi Kelayakan Pembukaan Kantor Baru Pada BPR BKK Kabupaten Tegal Cabang Talang Jaka Waskito; Dien Noviany Rahmatika; Dewi Indriasih; Yanti Puji Astutie; Irwan Prasetyo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 18 No. 2 (2026): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis dan menilai kelayakan pembukaan kantor baru pada PT. BPR BKK Kabupaten Tegal (Perseroda) Cabang Talang berdasarkan aspek potensi dan aspek kelayakan. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan dukungan analisis kuantitatif melalui studi kelayakan bisnis yang mencakup potensi ekonomi, keuangan, dan demografis serta aspek strategi bisnis, organisasi, dan keuangan. Data diperoleh dari wawancara, observasi, dan dokumentasi laporan keuangan. Hasil penelitian menunjukkan bahwa wilayah Kabupaten Tegal memiliki potensi pasar yang besar, ditandai dengan pertumbuhan UMKM, peningkatan pendapatan masyarakat, serta jumlah penduduk usia produktif yang tinggi. Dari aspek kelayakan, perusahaan dinilai memiliki kesiapan yang baik dengan indikator keuangan yang menunjukkan nilai IRR sebesar 272,87% (lebih tinggi dari suku bunga), PI sebesar 1,55 (>1), serta rasio ROA, BOPO, dan KAP dalam kategori sehat. Penelitian ini memiliki keterbatasan pada penggunaan data berbasis proyeksi dan ruang lingkup wilayah yang terbatas. Implikasi penelitian ini memberikan dasar pengambilan keputusan strategis bagi manajemen dalam melakukan ekspansi usaha. Orisinalitas penelitian terletak pada penggabungan analisis aspek potensi dan kelayakan secara komprehensif pada BPR milik pemerintah daerah.
Co-Authors Abdulloh Mubarok Afifah, Nabila Nurul Amanda Dwi Yuliantiaji Aminul Fajri Aminul Fajri Anis Chariri Bachtiar, A. Zani Bilqis Nur Syamsidah Budi Susetyo Dewi Indriasih Dien Noviany Rahmatika Eva Anggra Yunita Fahmi Firmansyah Fahzami Ahmad Nursati Febriani, Kharisma Hakim, Muhammad Haekal Fadhillah Inayah Adi Sari Ira Maya Hapsari Ira Maya Hapsari Irwan Prasetyo Jaka Waskito Juli Riyanto Tri Wijaya Mobinta Kusuma Mohamad Sutrisno Nida Nur Diyanah Nida Nur Hidayah Ninik Umi Hartanti Nisa, Fanny Kholifatul Pribawaniati, Intan Tegar Rachel Larasati Sarmiah Setyowati Subroto Setyowati Subroto Siti Mutmainah Suyono Teguh Budi Raharjo Ullum Inti Fahmi Yuni Utami Yunita Handayani