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All Journal AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi Jurnal Pengembangan Wiraswasta Jurnal Manajemen Kewirausahaan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ekonomi PERADABAN JOURNAL of ECONOMIC and BUSINESS Jurnal Peradaban Masyarakat (JPM) Jurnal Pengabdian Pelitabangsa Jurnal Pengabdian Masyarakat: BAKTI KITA Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Pelita Pengabdian Asian Journal of Management, Entrepreneurship and Social Science Jurnal Ecogen
Rina Nurjanah
Universitas Pelita Bangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Financial Attitude as a Mediating Variable for Financial Inclusion and Financial Literacy on The Financial Performance of MSMEs Adibah Yahya; Denny Saputera; Taufik Hidayat; Rina Nurjanah
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): July 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12685

Abstract

This study aims to examine financial inclusion, financial literacy and financial attitudes towards the financial performance of MSMEs. Problems faced by MSMEs regarding financial management.  Factors that affect the financial performance of MSMEs include financial inclusion knowledge, financial literacy, and financial attitudes. The population of this research is MSMEs in Bekasi Regency. The research sample used a non-probability sampling method, namely quota sampling. Data processing techniques using PLS. The results showed that directly, financial inclusion and financial literacy had a significant positive effect on financial performance. However, financial attitudes have no effect on financial performance, besides that financial attitudes cannot mediate the effect of financial inclusion and financial literacy on financial performance. Financial literacy on financial performance.DOI: https://doi.org/10.26905/afr.v7i2.12685
DIGITAL FINANCE SERVICE: PENINGKATAN LITERASI KEUANGAN BERBASIS DIGITAL PADA UMKM BANGUNTANI MENUJU KINERJA USAHA BERKELANJUTAN Adibah Yahya; Preatmi Nurastuti; Rina Nurjanah; Estuti Fitri Hartini; Kesha Meiva Mandala
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol. 7 No. 1 (2026): Nopember - April
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v7i1.11097

Abstract

Micro, Small and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economic growth, but business sustainability is a challenge, especially due to the low understanding of financial digitalisation. Utilisation of Digital Financial Services is important to facilitate financial inclusion and support the competitiveness of MSMEs in the era of technological revolution. This community service activity aims to improve digital-based financial literacy in Banguntani MSMEs so that they are able to implement digital finance in their business processes, towards sustainable business performance. The methods used are socialisation, interactive training with a hands-on approach or "Learning While Practising", and direct assistance. Impact measurement was conducted through the comparison of pre-test and post-test scores. The results showed an increase in digital financial literacy of 47.6%. This activity succeeded in transforming the skills of Banguntani MSMEs, equipping them with the ability to record accurate finances, adopt QRIS, and understand access to legal capital, which are prerequisites for optimal and sustainable business performance.
Synergistic Effects of Management Turnover and Financial Distress: An Investigation of Auditor Switching Moderation on Company Value Taufik Hidayat; Rina Nurjanah; Murni Rahayu; Dede Puspa Pujia
Jurnal Ecogen Vol. 9 No. 1 (2026): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ecogen.v9.i1.44

Abstract

This study addresses the research problem of fluctuating company value in the manufacturing sector amidst the post-pandemic recovery, specifically examining whether internal governance shifts and financial pressures influence investor perception. The research objective is to analyze the impact of management turnover and financial distress on company value, with auditor switching as a moderating variable. Using a purposive sampling method, 32 manufacturing companies listed on the Indonesia Stock Exchange were selected, resulting in 160 observations over the 2020-2024 period. The analytical method employed was panel data regression using the Random Effect Model (REM), preceded by Chow, Hausman, and classical assumption tests. The key empirical results indicate that management turnover has no significant effect on company value. Conversely, financial distress and auditor switching exhibit a significant positive impact independently. These findings suggest that the market interprets distress as a "turnaround signal," where successful recovery triggers a significant upward price correction. However, auditor switching fails to moderate the relationship between the independent variables and company value. The research contribution lies in reinforcing Signalling Theory by demonstrating that transparency mechanisms and proactive crisis management are more valued by investors than leadership rotation. Practically, management is advised to prioritize operational recovery and strategic audit transparency to restore market confidence.
Bid Ask Spread, Market Value, Variance Return Terhadap Holding Period: (Faktor Determinan Periode Menahan Saham) Rina Nurjanah; Eka Avianti Ayuningtyas; Sunita Dasman; Putri Nur Amalia
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.v9i2.2502

Abstract

This study aims to analyse the impact of bid-ask spread, market value, and variance return on the stock holding period. The bid-ask spread is a measure of transaction costs and liquidity. The market value reflects the size and stability of the company. Finally, the variance return shows the level of stock volatility. The data analysis was conducted on several energy sector companies traded on the stock market between 2019 and 2021. The research method employs descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and determination coefficient testing. The results demonstrated that bid-ask spread and market value exert no significant influence on the holding period. Conversely, variance return has a significant negative effect on the holding period, indicating that the higher the variability of a stock's return, the shorter the stock's holding period by investors. This finding indicates that return volatility is an important factor that investors consider when deciding the duration of stock ownership. This study provides implications for investors to pay more attention to the level of stock volatility in their investment strategy and for market regulators to manage volatility to support better market stability.
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
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 Experiential Learning Activities, Pengembangan Sumber Daya Manusia dan Motivasi Terhadap Kinerja Karyawan Rini Ernawati; Eka Avianti Ayuningtyas; Adibah Yahya; Rina Nurjanah; Taufik Hidayat
Peradaban Journal of Economic and Business Vol. 5 No. 1 (2026)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjeb.v5i1.585

Abstract

Employee performance is a pivotal factor in driving organizational effectiveness, necessitating strategic efforts to enhance capacity building and work motivation. This study aims to analyze the influence of experiential learning activities, human resource development (HRD), and motivation on employee performance at the Faculty of Economics and Business, Universitas Tarumanagara. Employing a quantitative approach, data were gathered through Likert-scale questionnaires and analyzed using multiple linear regression. The findings reveal that experiential learning, HRD, and motivation exert a positive and significant impact on employee performance. Theoretically, this study reinforces the role of experience-based learning and competency development as primary determinants of performance. Practically, these results provide a framework for organizations to strengthen participatory learning practices and motivational systems to optimize employee productivity. Kinerja karyawan merupakan faktor krusial dalam meningkatkan efektivitas organisasi, sehingga diperlukan upaya strategis untuk mendukung pengembangan kapasitas dan motivasi kerja. Penelitian ini bertujuan untuk menganalisis pengaruh aktivitas experiential learning, pengembangan sumber daya manusia (SDM), dan motivasi terhadap kinerja karyawan di Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Dengan menggunakan pendekatan kuantitatif, data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa aktivitas experiential learning, pengembangan SDM, dan motivasi berpengaruh positif dan signifikan terhadap kinerja karyawan, baik secara parsial maupun simultan. Secara teoretis, penelitian ini mengonfirmasi peran penting pembelajaran berbasis pengalaman dan pengembangan kompetensi sebagai determinan utama kinerja. Secara praktis, temuan ini memberikan dasar bagi organisasi untuk memperkuat praktik pembelajaran partisipatif dan sistem motivasi guna mengoptimalkan produktivitas karyawan.
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.
Laporan Keuangan Sebagai Penunjang Kinerja Forum UMKM Cikarang Pusat Rina Nurjanah; Muhammad Mardi Putra Ilham; Citra Anisa Tika Putri; Cecep Ramdani
Jurnal Pelita Pengabdian Vol. 1 No. 2 (2023): Juli 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v1i2.2427

Abstract

The objective of this community service initiative is to support Micro, Small, and Medium Enterprises (MSMEs) affiliated with the MSME Forum in Central Cikarang District, Bekasi Regency. The forum encompasses a variety of businesses, such as culinary, handicrafts, fashion, and more. While some MSMEs have succeeded in growing their enterprises, many are still in the early stages. Due to limited knowledge and resources, these businesses have not been able to produce financial reports. Additionally, they lack an understanding of the importance of the information derived from financial reporting. Therefore, this community service project aims to address these issues by assisting in developing simple financial reports. These reports will serve as valuable tools for assessing business continuity, measuring success, making informed decisions regarding expansion, raising funds, and other strategic choices. The mentoring approach will be employed to guide and actively engage with MSMEs in the process of creating these straightforward financial reports for Central Cikarang MSME actors. The outcomes of the initiative revealed that participants gained an understanding of the components of financial reports through the training. However, they still require further support in comprehending the actual process of preparing these reports. Consequently, the project will be continued with the ultimate goal of enabling participants to independently generate financial reports.
STRATEGI FULL COSTING UNTUK UMKM SAMBAL DADAK MELEDAK DESA SERANG KABUPATEN BEKASI Oom Tikaromah; Adibah Yahya; Rina Nurjanah; Meli Andriyani; Ida Yanti; Vetra Venesia Aditya
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.58873

Abstract

Sektor UMKM kuliner di Kabupaten Bekasi mengalami peningkatan, namun sering menghadapi kendala dalam aspek manajemen keuangan, khususnya dalam penentuan Harga Pokok Penjualan (HPP) secara akurat. Warung Sambal Dadak Meledak di Desa Serang, selaku mitra pengabdian, menghadapi masalah serupa akibat metode perhitungan yang terlalu sederhana, tanpa memasukkan biaya tenaga kerja langsung dan overhead, serta ketiadaan pencatatan keuangan yang terstruktur. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan mitra dalam menghitung HPP menggunakan metode full costing serta menerapkan pencatatan buku kas digital. Metode pelaksanaan kegiatan meliputi tahap sosialisasi, pelatihan pengklasifikasian biaya, penerapan teknologi melalui template spreadsheet serta aplikasi Buku Warung, pendampingan langsung, dan evaluasi menggunakan pre-test serta post-test. Hasil monitoring menunjukkan peningkatan literasi keuangan mitra yang signifikan, di mana rata-rata nilai pre-test sebesar 50,4 meningkat menjadi 83,5 pada post-test. Peningkatan tertinggi tercatat pada aspek penggunaan buku kas digital dan pemahaman metode full costing. Melalui kegiatan ini, mitra kini mampu menyusun komponen biaya secara lengkap, mengawasi arus kas, serta menetapkan harga jual yang lebih rasional dan kompetitif. Kesimpulannya, penerapan metode full costing dan digitalisasi pencatatan keuangan terbukti efektif meningkatkan efisiensi operasional dan kapasitas manajerial pelaku UMKM kuliner.
Co-Authors Adibah Adibah Agus Fuadi Cecep Ramdani Citra Anisa Tika Putri Citra Anisa Tika Putri Dede Puspa Pujia Edi Triwibowo Eka Avianti Ayuningtyas Eka Avianti Ayuningtyas Estuti Fitri Hartini Fauzan Gilang Ramadhan Feri Gunawan Fiqih Maria Rabiatul Hariroh Firli Nurul Fajri Ida Yanti Ida Yanti Kesha Meiva Mandala Lisa Kustina Meli Andriyani Meli Andriyani Muhammad Mardi Putra Ilham Murni Rahayu Nando Dada Pratama Neng Asiah Nisa Zhafira Nugroho, Arief Teguh Prasetyo Harisandi Preatmi Nurastuti Putri Kurniawati Putri Nur Amalia Rini Ernawati Riski Eko Ardianto Saputera, Denny Sinah Riyanah Sindik Widati Siska Wulandari Siti Surhayani Sunita Dasman Taufik Hidayat Taufik Hidayat Tikaromah, Oom Vetra Venesia Aditya Yahya, Adibah Yuliani, Reva