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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Industri Kreatif dan Kewirausahaan Community Development Journal: Jurnal Pengabdian Masyarakat Finansha: Journal of Sharia Financial Management Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Abdimas Musi Charitas Jurnal Pengabdian Pelitabangsa Samakta: Jurnal Pengabdian Kepada Masyarakat Alamtana E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Tikaromah, Oom
Universitas Pelita Bangsa
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FINANCIAL LITERACY AND HERDING EFFECTS ON GENERATION Z’S SAVING BEHAVIOUR: EVIDENCE FROM BEKASI DISTRICT Oom Tikaromah; Maharani Dwi Astuti; Sunita Dasman; Eka Avianti Ayuningtyas
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.03.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i03.p02

Abstract

A country's economic success is generally measured by its growth rate, which is influenced by public investment and savings. Savings are considered a constructive financial habit because they not only support national economic stability but also help individuals meet future financial needs. This study aims to analyse the role of herding behavior as a mediating variable in the relationship between financial literacy and saving behavior. Data were obtained from 100 Generation Z respondents in Bekasi Regency using purposive sampling techniques. The analysis was conducted using the Partial Least Squares (PLS) approach using SmartPLS 4.0 software. The results showed that financial literacy had a positive effect on saving behavior, while also increasing the tendency for herding behavior. These findings confirm that herding behavior plays a significant mediating role in strengthening the relationship between financial literacy and saving habits. Thus, social factors in the form of peer influence are proven to be an important aspect in shaping Generation Z's financial decisions. The implications of this study emphasise the need for financial education strategies that not only focus on increasing individual knowledge but also consider the social dynamics that encourage sustainable saving behavior.
OPTIMALISASI POTENSI UMKM MELALUI PENDAMPINGAN DALAM PENGEMBANGAN PRODUK DAN MANAJEMEN USAHA BAKSO MALANG Oom Tikaromah; Sumarsid Sumarsid; Dede Puspa Pujia; Adibah Yahya; Dhebora Aldha Hutama
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.41485

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan berfokus pada pengembangan produk usaha dan edukasi perpajakan bagi pelaku UMKM Bakso Malang. Meskipun UMKM memiliki potensi besar dalam perekonomian Indonesia, kontribusi mereka terhadap penerimaan pajak masih rendah. Melalui program ini, tim melakukan sosialisasi, pelatihan, dan pendampingan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM dalam pengelolaan keuangan, perpajakan, dan pemasaran. Hasil monitoring menunjukkan bahwa mitra berhasil mengimplementasikan pelatihan yang diberikan, seperti pembuatan logo usaha dan penggunaan aplikasi keuangan. Evaluasi menunjukkan ketercapaian 100% dalam bidang keuangan dan pemasaran, serta 80% dalam bidang produksi. Program ini tidak hanya meningkatkan kualitas produk dan daya saing usaha, tetapi juga membangun kesadaran akan pentingnya perencanaan usaha dan kewajiban perpajakan. Dengan demikian, kegiatan ini diharapkan dapat memberikan dampak positif yang berkelanjutan bagi pelaku UMKM di daerah tersebut.
PEMAHAMAN LITERASI KEUANGAN UNTUK SISWA MADRASAH ALIYAH (MA) NIHAYATUL AMAL SERANG Oom Tikaromah; Adibah Yahya; Rina Nurjanah; Joni Heruwanto; Ridwan Muhsoni
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Volume 6 No. 2 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i2.43655

Abstract

Kegiatan pengabdian kepada masyarakat yang berfokus pada edukasi pengelolaan keuangan untuk siswa Madrasah Aliyah (MA) Nihayatul Amal Serang bertujuan untuk meningkatkan literasi keuangan di kalangan remaja. Metode pelaksanaan meliputi tahap persiapan, tahap pelaksanaan dan tahap akhir dimana siswa diperkenalkan pada konsep dasar pengelolaan uang, produk keuangan, investasi, serta manajemen hutang dan kredit. Hasil kegiatan menunjukkan bahwa tingkat pemahaman siswa atas literasi keuangan cukup tinggi yaitu sebesar 80% dibandingkan sebelum kegiatan dilaksanakan. Dengan menggunakan metode interaktif seperti simulasi dan permainan edukatif, siswa diharapkan dapat memahami dan menerapkan prinsip-prinsip pengelolaan keuangan dalam kehidupan sehari-hari
Good Corporate Governance Strategy and Firm Value: The Moderating Role of Firm Size Taufik Hidayat; Rina Nurjanah; Oom Tikaromah; Fauzan Gilang Ramadhan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2772

Abstract

This study analyses the effect of Good Corporate Governance (GCG) on firm value in the property and real estate sector in Indonesia, with firm size as a moderating variable. The phenomenon of fluctuating stock prices and decreasing company value in this sector is the background of the study. GCG is measured through the board of directors, board of commissioners, and audit committee, while firm value is calculated by Price Book Value (PBV). The research sample consisted of 24 property and real estate companies listed on the Indonesia Stock Exchange during the period 2013-2024, using a purposive sampling technique. The data was analysed using panel data regression with e-Views. The results indicate that the board of directors has a positive impact on firm value, whereas the boards of commissioners and the audit committee have no significant effect. Firm size weakens the effect of the board of directors on firm value, but does not moderate the effect of the board of commissioners and the audit committee. The findings indicate the complexity of the relationship between GCG, firm size, and firm value in the property and real estate sector in Indonesia. This research enriches agency and signaling theories, and shows that the role of the board of directors has a greater influence on smaller firms, suggesting that larger firms need to develop adaptive governance mechanisms to enhance the board’s effectiveness
Determinants of Firm Value in the Indonesian Property and Real Estate Sector: Evidence from Panel Data Analysis (2013-2024) Taufik Hidayat; Adibah Yahya; Eka Avianti Ayuningtyas; Oom Tikaromah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2774

Abstract

This study analyzes how Good Corporate Governance (GCG), specifically through the audit committee, capital structure (DER), profitability (ROE), and firm size, influences firm value within Indonesia's property and real estate sector. By examining secondary data from companies' annual reports between 2013 and 2024 using panel data regression, and sample selection using purposive sampling. The findings indicate that the audit committee does not significantly influence firm value, suggesting its role is more supervisory than directly strategic in value creation. Conversely, capital structure (DER) shows a positive effect on firm value, implying that efficient debt utilization can enhance shareholder returns. Profitability (ROE) also positively impacts firm value, confirming that strong financial performance and operational efficiency boost investor confidence. Interestingly, firm size negatively affects firm value, possibly due to operational complexities and inefficiencies often associated with larger corporations. These insights offer valuable guidance for investors and management in understanding the determinants of firm value in this sector.
Pendekatan Ekonomi Sirkular Sebagai Model Keberlanjutan Usaha Melalui Strategi Keuangan Pada UMKM Industri Tempe di Cikarang Utara Rina Nurjanah; Adibah Yahya; Oom Tikaromah; Dede Puspa Pujia; Taufik Hidayat; Putri Kurniawati
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.9139

Abstract

Latar Belakang: Keberlanjutan UMKM semakin dipengaruhi oleh kemampuan pelaku usaha dalam mengintegrasikan strategi keuangan dengan praktik ekonomi sirkular. Literasi keuangan dan pemanfaatan financial technology (FinTech) dipandang sebagai faktor yang dapat meningkatkan kinerja keuangan, baik secara langsung maupun melalui penerapan ekonomi sirkular. Tujuan: Penelitian ini bertujuan menganalisis pengaruh financial literacy dan financial technology terhadap financial performance dengan circular economy sebagai variabel mediasi pada UMKM industri tempe di Cikarang Utara. Metode: Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 68 pelaku UMKM yang dipilih menggunakan simple random sampling. Analisis data dilakukan menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM). Hasil: Hasil penelitian menunjukkan bahwa financial literacy berpengaruh positif dan signifikan terhadap financial performance serta circular economy. Circular economy juga berpengaruh positif terhadap financial performance dan mampu memediasi pengaruh financial literacy terhadap financial performance. Sebaliknya, financial technology berpengaruh positif langsung terhadap financial performance, tetapi tidak berpengaruh signifikan terhadap circular economy sehingga mediasi circular economy pada hubungan tersebut tidak terbukti. Model penelitian memiliki kemampuan prediksi yang sangat tinggi dengan nilai R² sebesar 0,934 pada circular economy dan 0,977 pada financial performance. Kesimpulan: Peningkatan literasi keuangan menjadi faktor dominan dalam memperkuat praktik ekonomi sirkular sekaligus meningkatkan kinerja keuangan UMKM, sedangkan pemanfaatan FinTech lebih berperan dalam meningkatkan efisiensi transaksi keuangan dibandingkan mendorong implementasi ekonomi sirkular.
Pengaruh Financial Target, Financial Stability, dan Ineffective Monitoring terhadap Kecurangan Laporan Keuangan Oom Tikaromah; Adibah Yahya; Rina Nurjanah; Meli Andriyani; Ida Yanti
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3872

Abstract

Fraudulent financial reporting remains a critical issue because it reduces the credibility of financial statements and undermines investors' confidence in the capital market. Based on the Fraud Triangle Theory, financial pressure and opportunity are considered important drivers of financial reporting fraud. This study aims to examine the effects of financial target, financial stability, and ineffective monitoring on fraudulent financial reporting in food and beverage companies listed on the Indonesia Stock Exchange (IDX). The study employs a quantitative approach using panel data collected from 56 listed companies during the 2021–2025 period. Fraudulent financial reporting is measured using the F-Score model. In contrast, financial target is proxied by Return on Assets (ROA), financial stability by asset growth, and ineffective monitoring by the proportion of independent commissioners (BDOUT). Panel data regression analysis was conducted using the Fixed Effect Model (FEM). The findings indicate that financial target and financial stability do not significantly affect fraudulent financial reporting, whereas ineffective monitoring has a positive and significant effect. These results suggest that weaknesses in corporate governance play a more important role than financial pressure in explaining fraudulent financial reporting in Indonesian food and beverage companies. Therefore, strengthening monitoring mechanisms is essential to reduce opportunities for financial statement manipulation. This study contributes by providing updated empirical evidence using the F-Score model in the Indonesian food and beverage sector.
Co-Authors Adibah Yahya Afganis, Laela Nabila Ardiyan, Ardiyan Bayu Prasetyo, Bayu Dede Puspa Pujia Dhebora Aldha Hutama Eka Avianti Ayuningtyas Fauzan Gilang Ramadhan Fauziah, Ela Filda Rahmiati Fitria Amalia, Fitria harisandi, Prasetyo Ida Yanti Joni Heruwanto Lutfi, Adilista Puspa Aliya Maharani Dwi Astuti Meli Andriyani Meli Andriyani N. Nurjanah Neng Asiah Nining Yuningsih Nurhidayah, Rika Nurjanah, Rina Occha Putrie Safira Purnama, Mega lenita Putri Kurniawati Ridwan Muhsoni Rika Nurhidayah Rina Nurjanah Rina Nurjanah Sahirah, Anisa Maulidatus Sarjaya, Sarjaya Sumarsid Sumarsid Sunita Dasman Taufik Hidayat Taufik Hidayat Tsaran, Annisa Putri Yahya, Adibah Yuliani, Reva Yusriani, Sri Zaky, Yazid Ilham