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Jurusan Teknik Kimia, Fakultas Teknologi Industri Universitas Katolik Parahyangan
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Exploring the roles of Special Schools' principals in Student quality improvement: A case study of Special Schools sahuddin, Muhammad Sahuddin; Cheng Jinkuan, Cheng Jinkuan; Verawati, Verawati
COMMICAST Vol. 4 No. 1 (2023): March
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/commicast.v4i1.8281

Abstract

This qualitative research aimed to explore the principal's role in improving the quality of students at the Southwest Aceh public special school. In particular, this study discusses the role of school principals as educators, managers, administrators, supervisors, leaders, innovators, and motivators in improving student quality with the main research question what is the role of school principals in improving student quality? This research was conducted using a case study design. Data was collected through in-depth interviews with school principals, supervisors, vice principals, and teachers, as well as observing and reviewing existing documents and literature on the role of the principal. The research findings reveal the school principal's role in improving students' quality, namely that the principal cares about harmonization with students, guides, provides motivation and creates learning programs and skills that can improve student quality. In addition, the results of this study also found that the school principal also administered the data of tipped students and provided rewards and punishments for students who violated school rules. In addition, the findings of this study also found that there were obstacles to improving student quality, namely the management of students in the teaching and learning process united in one class, not based on disabilities. Students mixed with deaf, mentally retarded, disabled, and autistic students are in one class taught by one class teacher, so the achievement of learning objectives is very difficult to realize, and the teacher is very difficult to handle students. The findings from this study have significant implications for the role of school principals in improving student quality because school principals are the most crucial element in schools for improving student quality. Therefore, this study recommends increasing the role of school principals in improving the quality of students for the benefit of Indonesia as a whole.
PEMAHAMAN TRANSPARANSI INFORMASI MELALUI PERMAINAN LEMON MARKET THEORY BAGI SISWA/I SMA KATOLIK RICCI 1 Verawati, Verawati; Rusi; Metio Alberto
Jurnal Bakti Masyarakat Indonesia Vol. 7 No. 2 (2024): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v7i2.31675

Abstract

Quality information is the basis for making the right decisions. However, quality information is not always available to access, giving rise to information asymmetry between one party and another. Information asymmetry that occurs between one party and another can cause disputes. In order to overcome the problem of information asymmetry, quality information transparency is needed. PKM partners is SMA Katolik Ricci 1. The problem faced by partners is the possibility of students making wrong decisions due to the wrong sorting of quality information and not being careful in conveying information to other parties. The solution and method used is to provide training on understanding information transparency through the lemon market theory game to class X students of SMA Katolik Ricci 1. The training was held face-to-face at SMA Katolik Ricci 1 classroom. The training included games and theoretical explanations. The lemon market theory game is given at the beginning of the training so that students can be directly involved and easily understand the material. After that, a theoretical explanation regarding information asymmetry, information transparency, and information quality was given. At the end of the training, a questions and answers session were held to find out how the students responded to the training that had been provided. The result of PKM is that students understand the importance of information and how to filter and utilize quality information. From the results of the questionnaire, 94.5% of students considered the topic of information asymmetry and information transparency were interesting, 93.5% of students were able to understand the material well, and 95.75% of students experienced increased insight after participating in the training. In addition, through this training, students will be encouraged to get used to providing quality and reliable information. ABSTRAK Informasi yang berkualitas merupakan dasar dalam pengambilan keputusan yang tepat. Namun, informasi yang berkualitas tidak senantiasa tersedia untuk diakses, sehingga menimbulkan asimetri informasi antara satu pihak dan pihak lainnya. Asimetri informasi yang terjadi antara satu pihak dan pihak lainnya dapat menyebabkan terjadinya perselisihan. Guna mengatasi masalah dari adanya asimetri informasi, maka diperlukan transparansi informasi yang berkualitas. Mitra PKM adalah SMA Katolik Ricci 1. Permasalahan yang dihadapi oleh mitra adalah kemungkinan siswa salah dalam mengambil keputusan akibat salah memilih informasi yang berkualitas dan tidak berhati-hati dalam menyampaikan informasi kepada pihak lain. Solusi dan metode yang digunakan adalah dengan memberikan pelatihan mengenai pemahaman transparansi informasi melalui permainan lemon market theory kepada para siswa kelas X SMA Katolik Ricci 1. Pelatihan diadakan secara tatap muka di ruang kelas SMA Katolik Ricci 1. Pelaksanaan pelatihan mencakup permainan dan pemaparan teori. Permainan lemon market theory diberikan di awal pelatihan supaya siswa dapat terlibat langsung dan mudah memahami materi. Setelah itu, pemaparan teori mengenai asimetri informasi, transparansi informasi, dan kualitas informasi diberikan. Pada akhir pelatihan, diadakan sesi tanya jawab untuk mengetahui bagaimana tanggapan para siswa atas pelatihan yang telah diberikan. Hasil dari PKM berupa pelatihan ini adalah siswa memahami pentingnya informasi serta bagaimana menyaring dan memanfaatkan informasi yang berkualitas. Berdasarkan hasil kuesioner, 94,5% siswa menganggap bahwa topik mengenai asimetri informasi dan transparansi informasi merupakan topik yang menarik, 93,5% siswa dapat memahami materi yang disampaikan dengan baik, dan 95,75% siswa memiliki peningkatan wawasan setelah mengikuti pelatihan. Selain itu, melalui pelatihan ini para siswa akan terdorong untuk terbiasa dalam memberikan informasi yang berkualitas dan terpercaya.
PENCATATAN TRANSAKSI KLAIM PRODUK MENGGUNAKAN SOFTWARE AKUNTANSI Verawati, Verawati; Felicia, Elsa; Florencia, Silviana
Jurnal Bakti Masyarakat Indonesia Vol. 7 No. 3 (2024): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v7i3.32442

Abstract

Product claim services are provided to customers to accommodate if the product that has been purchased by the customer is damaged or does not function properly. Product claim services are one of the services provided by the company to maintain good relationships with customers. Claims submitted by customers need to be recorded in accounting so that they can be recorded properly. The process of recording claims from customers must be carried out carefully, because it is related to products that have been purchased by customers and are now under the responsibility of the company. The problem faced by SMK Kristen Rahmani is how to provide the skill to record product claim services using accounting software to their students, especially grade XII students. The solution provided to overcome the partner's problem is to provide training on recording product claim transactions using Accurate accounting software. The training was conducted offline at SMK Kristen Rahmani computer room on September 20, 2024. The training process includes theory on product claim transactions and the practice of inputting product claim transactions into Accurate accounting software. A questions and answer session were held during the training process. In addition, quizzes were also held during the training process to determine the level of student understanding on the training material provided. The training went well and the students understood what was meant by product claim transactions from customers, how to record repair or replacement activities carried out by the company, how to bill customer from product claims, how to process customer payments, and how reports and analysis can be carried out related to product claim transactions. ABSTRAK Layanan klaim produk diberikan kepada pelanggan untuk mengakomodasi jika produk yang telah dibeli oleh pelanggan mengalami kerusakan atau tidak berfungsi sebagaimana mestinya. Layanan klaim produk merupakan salah satu layanan yang diberikan oleh perusahaan guna menjaga hubungan yang baik dengan pelanggan. Klaim yang diajukan oleh pelanggan perlu dicatat dalam akuntansi supaya dapat terdata dengan baik. Proses pencatatan klaim dari pelanggan harus dilakukan dengan hati-hati, karena berkaitan dengan produk yang telah dibeli oleh pelanggan dan sekarang berada dalam tanggung jawab perusahaan. Permasalahan yang dihadapi oleh mitra PKM, SMK Kristen Rahmani, adalah bagaimana memberikan keterampilan pencatatan layanan klaim produk dengan menggunakan software akuntansi kepada siswa mereka, terutama siswa kelas XII. Solusi yang diberikan guna mengatasi permasalahan mitra adalah memberikan pelatihan mengenai pencatatan transaksi klaim produk dengan menggunakan software akuntansi Accurate. Pelatihan dilakukan secara tatap muka di ruang komputer SMK Kristen Rahmani pada tanggal 20 September 2024. Proses pelatihan mencakup teori mengenai transaksi klaim produk dan praktik penginputan transaksi klaim produk ke dalam software akuntansi Accurate. Sesi tanya jawab dilaksanakan selama proses pelatihan berjalan. Selain itu, diadakan pula kuis selama proses pelatihan guna mengetahui tingkat pemahaman siswa atas materi pelatihan yang diberikan. Pelatihan berjalan dengan baik dan lancar dan para siswa memahami apa yang dimaksud dengan transaksi klaim produk dari pelanggan, bagaimana mencatat kegiatan perbaikan ataupun penggantian yang dilakukan oleh perusahaan, bagaimana melakukan penagihan atas biaya yang timbul dari klaim produk yang harus ditanggung oleh pelanggan, bagaimana memroses pelunasannya, serta bagaimana laporan dan analisis yang dapat dilakukan terkait transaksi klaim produk
ANALISIS YURIDIS TINDAK PIDANA PEMBUNUHAN ANAK OLEH IBUNYA YANG MASIH DIBAWAH UMUR (Studi Kasus Putusan 1/Pid.Sus-Anak/2024/PN Mtp) Fahlevie, Rinaldi Agusta; Verawati, Verawati; Istiqomah, Istiqomah
IUS FACTI : Jurnal Berkala Fakultas Hukum Universitas Bung Karno Vol 3, No 2 Desember (2024): IUS FACTI : Jurnal Berkala Fakultas Hukum Universitas Bung Karno
Publisher : JOS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61802/if.v3i2 Desember.573

Abstract

Abstrak : Penelitian ini mengetahui bagaimana penerapan terhadap tindak pidana pembunuhan yang dilakukan oleh ibunya yang masih berusia anak dibawah umur. Dengan mempergunakan dasar hukum Undang-Undang perlindungan anak sebagaimana terkahir diubah untuk kedua kalinya dengan Undang-Undang Republik Indonesia Nomor 17 Tahun 2016 tentang Penetapan Peraturan Pemerintah Pengganti UndangUndang Nomor 1 Tahun 2016 tentang Perubahan Kedua Atas Undang- Undang Nomor 23 Tahun 2002 tentang Perlindungan Anak dikaitkan dengan Penggunaan ketentuan Pasal 341 KUHP.Penelitian ini menggunakan pendekatanstudi kasus dan hukum normatif yang bersifat deskriptif, dengan menggunakan data sekunder yang bersumber dari bahan hukum primer dan bahan hukum sekunderPenerapan Tindak Pidana Terhadap Pelaku Penyembunyian Mayat Bayi Dengan Maksud Menutupi Kelahirannya dengan maksud menutupi kelahirannya dapat dikenakan pasal 341 KUHP atau tentang kekerasan terhadap anak yakni diatur dalam Pasal 80 Ayat (3) dan (4) jo pasal 76C Undang-Undang Republik Indonesia Nomor 35 Tahun 2014 .Didalam perkara Pengadilan Negeri Martapura majelis hakim sebagaimna perkara Putusan 1/Pid.Sus- Anak/2024/PN Mtp lebih memilih untuk memutuskan terdakwa kepada ketentuan pasal Pasal 341 KUHP, dibandingkan dengan ketentuan Undang-Undang Nomor 23 Tahun 2002 tentang Perlindungan Anak , walaupun Undang perlindungan anak lebih spesialis akan tetapi dengan memtimbang rasa keadilan dan tujuan pemidanaan yang terbaik untuk Anak Yang Berhadapan dengan Hukum sudah tepat sebagaimana ketentuan filosofi dibuatnya Undang-Undang Nomor 11 Tahun 2012 tentang sistem peradilan anak.Kata Kunci : Tindak Pidana, Anak, Ibu.Abstract : This research finds out how the crime of murder is applied to a mother who is still a minor. By using the legal basis of the Child Protection Law as last amended for the second time by Law of the Republic of Indonesia Number 17 of 2016 concerning the Determination of Government Regulations in Lieu of Law Number 1 of 2016 concerning the Second Amendment to Law Number 23 of 2002 concerning Child Protection in relation to by using the provisions of Article 341 of the Criminal Code.This research uses a case study approach and descriptive normative law, using secondary data sourced from primary legal materials and secondary legal materials. The application of criminal acts against perpetrators of hiding baby corpses with the intention of covering up their birth. With the intention of covering up their birth, they can be subject to Article 341 of the Criminal Code or regarding violence. against children, namely regulated in Article 80 Paragraphs (3) and (4) in conjunction with Article 76C of Law of the Republic of Indonesia Number 35 of 2014. In the Martapura District Court case, the panel of judges as in the case of Decision 1/Pid.Sus-Anak/2024/PN Mtp prefer to decide on the defendant according to the provisions of Article 341 of the Criminal Code, compared to the provisions of Law Number 23 of 2002 concerning Child Protection, although the child protection law is more specialist, but taking into account the sense of justice and the aim of the best punishment for children in conflict with the law is in accordance with the philosophical provisions of Law Number 11 of 2012 concerning the juvenile justice system.AbstractThis research finds out how the crime of murder is applied to a mother who is still a minor. By using the legal basis of the Child Protection Law as last amended for the second time by Law of the Republic of Indonesia Number 17 of 2016 concerning the Determination of Government Regulations in Lieu of Law Number 1 of 2016 concerning the Second Amendment to Law Number 23 of 2002 concerning Child Protection in relation to by using the provisions of Article 341 of the Criminal Code. This research uses a case study approach and descriptive normative law, using secondary data sourced from primary legal materials and secondary legal materials. The application of criminal acts against perpetrators of hiding baby corpses with the intention of covering up their birth. With the intention of covering up their birth, they can be subject to Article 341 of the Criminal Code or regarding violence. against children, namely regulated in Article 80 Paragraphs (3) and (4) in conjunction with Article 76C of Law of the Republic of Indonesia Number 35 of 2014. In the Martapura District Court case, the panel of judges as in the case of Decision 1/Pid.Sus-Anak/2024/PN Mtp prefer to decide on the defendant according to the provisions of Article 341 of the Criminal Code, compared to the provisions of Law Number 23 of 2002 concerning Child Protection, although the child protection law is more specialist, but taking into account the sense of justice and the aim of the best punishment for children in conflict with the law is in accordance with the philosophical provisions of Law Number 11 of 2012 concerning the juvenile justice system.Keywords: Crime, Children, Mother.
Firm Value: The Influence of Tax Planning, Tax Avoidance, and Corporate Transparency Hartono, Hartono; Trisnawati, Estralita; Verawati, Verawati
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4404

Abstract

This study aims to examine the effect of tax planning and tax avoidance on firm value and analyze information transparency as a moderating variable. Using data from 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period, the study generated 115 observations analyzed using panel data moderation regression with a fixed effects model. The results indicate that tax planning and tax avoidance do not significantly affect firm value individually, and information transparency does not moderate these relationships. However, simultaneously, tax planning and tax avoidance have a significant effect, reflecting an effective tax management strategy to enhance firm value. Additionally, other variables such as corporate governance, profitability, capital structure, and innovation have the potential to significantly influence firm value, warranting further research. This study contributes to the development of tax management and fiscal policy in Indonesia.
The Pengaruh Profitabilitas, Free Cash Flow dan Leverage Terhadap Manajemen Laba dengan Tata Kelola Perusahaan sebagai Variabel Moderasi Pricillia, Fanny; Trisnawati, Estralita; Verawati, Verawati
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2605

Abstract

The COVID-19 pandemic is a challenge for the Indonesian economy, including companies in the cyclical and non-cyclical sectors which are experiencing a decline in production and income which has an impact on share prices and investor confidence. Therefore, to attract the attention of investors, management often tries to maximize profits through earnings management in financial reports. This is done with the aim of enabling the company to increase or decrease profits according to management's needs and desires, so that the company's financial reports look good in the eyes of interested parties. Several factors that can influence earnings management are profitability, free cash flow and leverage. This research aims to obtain empirical evidence regarding the influence of profitability, free cash flow and leverage on earnings management with corporate governance as a moderating variable in cyclical and non-cyclical sector companies listed on the Indonesia Stock Exchange. The population used in this research was 50 cyclical and non-cyclical sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sample size was determined using a purposive sampling technique. This research is a quantitative research that uses Eviews version 13 software to process data. The results of this research indicate that profitability has no effect on earnings management. Free cash flow and leverage have a positive effect on earnings management. Corporate governance as a moderating variable is unable to moderate the influence of profitability on earnings management. Corporate governance as a moderating variable strengthens the influence of free cash flow and leverage on earnings management.
Earnings Quality, Good Corporate Governance, Audit Quality and Firm Value: Moderated of Leverage Sulyanto, Pranandang; Trisnawati, Estralita; Verawati, Verawati
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4389

Abstract

The globalization era intensifies competition among companies, making firm value a crucial indicator of managerial performance and investor appeal. However, market shocks such as the COVID-19 pandemic and “stock pumping” phenomena reveal that firm value is not solely determined by fundamentals. This study aims to examine the effect of earnings quality, Good Corporate Governance, and audit quality on firm value, with leverage as a moderating variable. Specifically, the study seeks to assess how major internal and governance-related factors influence firm value during the pandemic period, a time marked by heightened uncertainty and volatility. The research uses a quantitative approach by employing panel data regression and moderated regression analysis with a fixed effect model on a sample of cyclical and non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The findings show that earnings quality has a positive impact on firm value, while GCG and audit quality do not have a significant impact. Moreover, leverage is found to weaken the influence of earnings quality on firm value, but does not moderate the relationship between GCG or audit quality and firm value. The study concludes that firm value is partially influenced by internal accounting quality and capital structure, yet these factors alone are insufficient to explain firm value volatility during turbulent market conditions. The implication of this study suggests that investors and policymakers should consider external and behavioral factors beyond traditional financial indicators when assessing firm value in a dynamic market environment.
Analysis of Transportation Service Users' Enthusiasm Towards the New Public Transportation in Jakarta Using Grounded Theory Kornela, Andhini; Verawati, Verawati
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.30025

Abstract

Transportasi umum adalah salah satu kebutuhan utama masyarakat untuk menunjang aktivitas sehari-hari. Terlebih masyarakat Ibukota DKI Jakarta dihadapkan pada keseharian yang cukup penat dengan adanya kemacetan dijalan-jalan utama. Salah satu jenis transportasi umum yang saat ini menjadi andalan masyarakat Ibukota DKI Jakarta adalah MRT Jakarta, LRT Jakarta dan LRT Jabodebek. Saat ini, terdapat fenomena dimana dengan adanya beberapa pilihan transportasi publik tersebut, perubahan gaya hidup serta antusias masyarakat terhadap transportasi publik yang kian membaik dari hari ke hari, Berdasarkan fenomena tersebut, penelitian ini dilaksanakan dengan tujuan untuk mengetahui faktor apa saja yang mempengaruhi antusias masyarakat dalam penggunaan transportasi publik di Ibukota DKI Jakarta. Penelitian ini menggunakan metode Kualitatif dengan pendekatan Grounded theory. Pengumpulan data dilakukan menggunakan metode one-on-one interview dengan sampel responden yang dipilih berdasarkan snowball sampling. Berdasarkan hasil penelitian didapatkan skema coding terdiri dari 26 coding yang membentuk 7 katagori dan menimbulkan 3 themes. Faktor yang paling mempengaruhi antusias masyarakat dalam penggunaan transportasi publik di Ibukota DKI Jakarta ini yaitu masyarakat merasakan kenyamanan dalam menggunakan transportasi publik dengan frekuensi terbesar pada coding yaitu 14 poin.
ANALISIS POLITICAL CONNECTION, FAMILY OWNERSHIP DAN MANAGERIAL OWNERSHIP TERHADAP EARNINGS MANAGEMENT Jonathan, Stevanus; Lukman, Hendro; Verawati, Verawati
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34298

Abstract

This study aims to analyze the influence of political connections, family ownership, and managerial ownership on earnings management in mining companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. The method used in this research is a quantitative method with purposive sampling. The sample data used are 41 data from 11 mining companies. The collected sample data was processed using multiple regression analysis tests and assisted by IBM SPSS Statistics version 29 software. The results of this study are political connections and family ownership do not have a significant effect on earnings management, while managerial ownership has a significant influence on earnings management. The implication of this research is that shareholders must increase management or agent supervision, including as managerial ownership of earnings management practices that do not harm the company.
PELATIHAN IBU-IBU UMKM DALAM MENGELOLA KEUANGAN UNTUK MENINGKATKAN DAYA SAING USAHA KECIL Irwandi, Irwandi; Syafitri, Yuli; Astika, Reni; Sulaimawan, Deddy; Verawati, Verawati
SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 3, No 2 (2025): SWADIMAS EDISI JULI 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/swadimas.vol3no2.887

Abstract

The financial management training program for MSMEs aims to improve basic financial skills in recording and managing business finances. A common issue faced by these enterprises, especially those run by housewives, is the lack of separation between personal and business finances, as well as the absence of consistent daily financial records. This program was implemented over one day and involved 20 participants from Jati Indah, Lampung Selatan Village, using participatory training and hands-on practice methods. The effectiveness of the program was evaluated using pre-test and post-test assessments based on five core indicators of financial literacy. Results showed a significant improvement: the average pre-test score of 40.4% increased to 79.2% in the post-test. The most notable progress was observed in the participants' ability to compile cash flow reports and use digital financial applications. Beyond improved understanding, participants began recording daily transactions and creating simple business budgets. This mentoring program proved effective in building good financial habits, supporting business sustainability and competitiveness.Kegiatan pelatihan  pengelolaan keuangan bagi ibu-ibu pelaku UMKM bertujuan untuk meningkatkan kemampuan dasar dalam mencatat dan mengelola keuangan usaha secara sederhana. Masalah yang sering dihadapi UMKM, khususnya yang dikelola oleh ibu rumah tangga, adalah tidak adanya pemisahan antara keuangan pribadi dan usaha, serta tidak adanya pencatatan transaksi harian yang konsisten. Kegiatan ini dilakukan selama satu hari dengan melibatkan 20 peserta dari Kelurahan Jati Indah, Lampung Selatan, melalui metode pelatihan partisipatif dan praktik langsung. Evaluasi dilakukan dengan membandingkan hasil pre-test dan post-test pada lima indikator utama literasi keuangan dasar. Hasil menunjukkan peningkatan yang signifikan: rata-rata skor pre-test sebesar 40,4% meningkat menjadi 79,2% pada post-test. Peningkatan tertinggi terlihat pada kemampuan menyusun laporan kas dan penggunaan aplikasi keuangan digital. Selain peningkatan pemahaman, peserta mulai menerapkan pencatatan harian dan menyusun anggaran usaha secara mandiri. Pelatihan  ini terbukti efektif dalam membentuk kebiasaan pengelolaan keuangan yang baik, sehingga mendukung keberlanjutan dan daya saing usaha kecil
Co-Authors Abbas, Fhaisal Fernanda Abidin, Urwatil Wusqa Ade Salahudin Permadi Ady Purwoto Agung Nur Cahyanta, Agung Nur Ahmad Yani T Almahdy A Andriana Anela Putri, Suci Apriani, Nining Baso Amri Borut, Mohamad Caroline, Shinta Cheng Jinkuan, Cheng Jinkuan Comalasari, Enny Desprayoga, Desprayoga Dian Nugraha Didi Susianto Didin Erma Indahyani Dito Anurogo, Dito Dwi Perwitasari Wiryaningtyas, Dwi Perwitasari Dwi Rahmawati, Agustini Liviana Ekawati, Nur Elfionita, Yolla Sarni Elmiati Elmiati Elvira Junita Endang Sri Suyati Estralita Trisnawati Fachry Abda El Rahman Fahlevie, Rinaldi Agusta Felia Susanto, Marcella Felicia, Elsa Fera, Okta Fitriani, Helda Fitriani, Helda Florencia, Silviana Gunawan, Awal Hafid, Istiqamah Haiqal, Andi Fikri Happy Fitria, Happy Harapan, Edi Hartono Hartono Haryadi - Haulussy, Rais Rahman Hera, Hera Herni Kurniawati Ibni Hadjar Iin Nurbudiyani Ilham Ilham Ilham Ilham Indra Perdana Irnawati Irnawati Irwandi Irwandi Isnovian, Isnovian istiqomah istiqomah Izzata Barid jannah, nurmiftahul Jap, Yustina Peniyanti Jinkuan, Cheng Jonathan, Stevanus Kadir, Erni Kornela, Andhini Kune, Syarifuddin Liliandriani, Andi Lukman, Hendro Lukmanulhakim ., Lukmanulhakim M. Fatchurahman Mareta Akhriansyah Masita, Syarifah Metio Alberto MS, Nur Hidayah Muh Risal MUHAMMAD HERMAN Muhammad Naufal Hakim Mustaruddin Mustika, Uray Ndaru Nandhita, Felim Alzena Ni'mah, Nurun Nopryna, Nopryna Novita Nining Anggraini Nuriza Agustina Nurlina Nurlina Oei, Edy Oktoriyadi, Adri Fernando Pannyiwi, Rahmat Pratama, Muhammad Anzar Pricillia, Fanny Prima Putra, Deddi Priscilla, Priscilla Putri Irianti Sintaman Putri, Anggraini Raden Surahmat Ratih Sari Wardani Reni Astika, Reni Ria Afrianti Rieuwpassa, Sarmalina Romy Wahyuni Ruaida Ruaida Rusi Sahiruddin Sahiruddin Sahuddin, Muhammad sahuddin, Muhammad Sahuddin Shinta, Dewi Yudiana Sisca Naftali Siti Arnisyah Siti Juhairiah Suat, Hatty Suat, Rahmawati Sugiarto, Claudia Suharman, Muh Yahya Sulaimawan, Deddy Sulyanto, Pranandang Suryani Musi Syahra, Ulfa Syaiful Bachri Tri Dhevi Afiani Nggego Ummainyah, Ummainyah Valencia, Valencia Verawati, Aunurrahman Widyastuti Widyastuti Wijaya, Pani Ade Wirnelis Syarif Yuli Syafitri, Yuli Yuliana Yuliana Yulis Jamiah Zaunit, Muthia Miranda Ziaurrahman, Muhammad