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PELATIHAN PENINGKATAN LITERASI INVESTASI MELALUI PELATIHAN INTERAKTIF UNTUK PENGELOLAAN RISIKO DAN DIVERSIFIKASI INVESTASI UNTUK MASYARAKAT KOTA SURAKARTA Darmaningrum, Kurniawati; Maryanti, Istinganah Eni; Darsono; Wijiastuti, Sri; Kismanto, Joko
SUBSERVE: Community Service and Empowerment Journal Vol. 3 No. 1 (2025): Januari 2025
Publisher : Prime Identity Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/scsej.v3i1.76

Pelatihan dasar-dasar investasi dan strategi pemilihan portofolio bertujuan untuk meningkatkan literasi keuangan masyarakat, khususnya dalam pengelolaan risiko dan pengambilan keputusan investasi yang bijak. Berdasarkan Survei Nasional Literasi dan Inklusi Keuangan, literasi investasi di Indonesia masih rendah, hanya sekitar 20%, sehingga banyak masyarakat belum memahami pentingnya diversifikasi dan pengelolaan aset. Kegiatan ini menggunakan pendekatan pelatihan interaktif yang terdiri dari teori, simulasi, dan studi kasus, dengan peserta dari berbagai kalangan, termasuk pelaku UMKM dan mahasiswa. Hasil pelatihan menunjukkan peningkatan signifikan dalam pemahaman peserta, dengan rata-rata kenaikan skor post-test sebesar 45%. Survei tindak lanjut satu bulan setelah pelatihan mengungkapkan bahwa 60% peserta telah memulai investasi nyata dan menerapkan strategi diversifikasi. Dampak sosial terlihat melalui efek berantai, di mana peserta menyebarkan pengetahuan yang diperoleh ke keluarga dan komunitas sekitar. Meski menghadapi tantangan seperti waktu pelatihan yang terbatas dan keragaman tingkat pemahaman peserta, program ini memberikan dampak positif yang nyata. Pelatihan ini berpotensi untuk dikembangkan lebih lanjut dengan modul lanjutan yang lebih kompleks dan kolaborasi dengan lembaga keuangan untuk mendukung inklusi keuangan secara nasional.

Green Accounting Practices and Firm Performance: A Meta-Analysis Maryanti, Istinganah Eni
Open Access Indonesia Journal of Social Sciences Vol. 8 No. 1 (2025): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v8i1.286

This meta-analysis investigates the relationship between green accounting practices (GAP) and firm performance. While prior studies have explored this link, the results remain inconclusive. This study aims to provide a comprehensive and robust analysis of the impact of GAP on firm performance by synthesizing findings from various empirical studies. A systematic literature review was conducted using Scopus and Web of Science databases, identifying 10 relevant studies published between 2013 and 2024. These studies employed diverse methodologies and performance measures. We used a random-effects model to estimate the overall effect size and explored potential moderators influencing the relationship. The meta-analysis revealed a significant positive relationship between GAP and firm performance. Specifically, firms that adopted GAP exhibited improved financial performance, as measured by return on assets, return on equity, and Tobin's Q. Furthermore, the analysis identified industry type and the stringency of environmental regulations as significant moderators. This study provides compelling evidence that GAP contribute to enhanced firm performance. These findings have important implications for managers, policymakers, and investors, highlighting the potential benefits of incorporating environmental considerations into accounting practices.

Green Accounting Practices and Firm Performance: A Meta-Analysis Maryanti, Istinganah Eni
Open Access Indonesia Journal of Social Sciences Vol. 8 No. 1 (2025): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v8i1.286

This meta-analysis investigates the relationship between green accounting practices (GAP) and firm performance. While prior studies have explored this link, the results remain inconclusive. This study aims to provide a comprehensive and robust analysis of the impact of GAP on firm performance by synthesizing findings from various empirical studies. A systematic literature review was conducted using Scopus and Web of Science databases, identifying 10 relevant studies published between 2013 and 2024. These studies employed diverse methodologies and performance measures. We used a random-effects model to estimate the overall effect size and explored potential moderators influencing the relationship. The meta-analysis revealed a significant positive relationship between GAP and firm performance. Specifically, firms that adopted GAP exhibited improved financial performance, as measured by return on assets, return on equity, and Tobin's Q. Furthermore, the analysis identified industry type and the stringency of environmental regulations as significant moderators. This study provides compelling evidence that GAP contribute to enhanced firm performance. These findings have important implications for managers, policymakers, and investors, highlighting the potential benefits of incorporating environmental considerations into accounting practices.

Pelatihan Manajemen Produksi dan Digital Marketing Untuk Inovasi Jamu Tradisional "Larasati" dalam Menghadapi Era Kompetisi Ekonomi Digital Kurniawati Darmaningrum; Rahmatya Widyaswati; Istinganah Eni Maryanti
Jurnal Pengabdian UNDIKMA Vol. 4 No. 4 (2023): November
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v4i4.9264

This community service aims to increase the understanding and skills of Jamu Larasati partners in managing production, digital marketing, financial management, and business financial reports. The method for implementing this service used training and FGD. The instrument for evaluating this activity used practice sheets and was analyzed descriptively. The results of this service showed that partners' understanding and skills in production management, digital marketing, and financial management have increased. It was proven by partners who had increased production quantity from 100 bottles per day to 120-150 bottles per day. Partners also had abilities related to digital marketing, proven by partners having the ability to use SEO and create marketing content that suits their business. Apart from that, partners also had financial management skills, as proven by partners having financial reports and being able to analyze the results of financial reports.

TROUBLED FIRMS IN INDONESIA STOCK EXCHANGE: THE MONITORING ROLE OF AUDIT COMMITTEE Abdullah, Syahriar; Maryanti, Istinganah Eni
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11034

Given the significant number of troubled firms in Indonesian Stock Exchange in recent years, this study aims to examine the role of the audit committee in helping Indonesian listed firms to overcome various problems. We analyse secondary data from troubled firms in Indonesia Stock Exchange for 2018-2020 using ordered logistic regression. From our examination, there are several Indonesian listed firms were given special notation in IDX website, dominated with financial reporting problems, followed with financial problems, and legal compliance problems. We also find that audit committee expertise, activities, and meeting attendance hold significant monitoring role in helping firms avoid accountability problems, proven with significant negative effect. This research contributes to answering the limitations of the literature on issues of issuers' study on the Indonesia Stock Exchange so that it plays a role in enriching the existing literature with a comprehensive investigation of the role of the audit committee. This research also contributes to providing recommendations for the practice of audit committees in order to realize an accountable company that is free from various problems, both financial, legal, and financial reporting issues.

Good Governance of Village Fund to Achieve the Village Sustainable Development Goals (SDGs)- Systematic Review Kurniawati, Susilaningtyas Budiana; Supartini, Supartini; Abdullah, Syahriar; Widyaswati, Rahmatya; Maryanti, Istinganah Eni; Warsina, Warsina
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5415

This research aims to focus on the achievement of village SDGs through village funds. The village fund program is a strategic policy to accelerate village development based on the Village Law. Currently, village development is aligned with the concept of Sustainable Development Goals (SDGs). This policy is contained in Ministerial Regulation No.8/2022 on the priority use of village funds. The researcher's alternative solution is to apply the principles of good governance of village funds to achieve village SDGs. Therefore, this study aims to determine the theoretical application of good management of village funds to achieve village SDGs. The method used in this research is a systematic review with meta-synthesis that is expected to show theoretical solutions from previous research on accelerating village SDGs through village funds. The result of this research is that village SDGs are important in village development. The application of accounting knowledge is needed to achieve village SDGs. The use of village funds can be applied to achieve village SDGs. Using village funds with good governance can significantly influence achieving village SDGs.

The Influence of Participation, Transparency, Accountability, and Utilization of Information Technology in the Management of Village Funds Supartini; Abdullah, Syahriar; Kurniawati, Susilaningtyas Budiana; Maryanti, Istinganah Eni
Journal of Social Knowledge Education (JSKE) Vol. 6 No. 4 (2025): November
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v6i4.1964

Purpose of the study: This study aims to determine the influence of (1) participation, (2) transparency, (3) accountability and utilization of information technology in the management of village funds in Bandardawung village, Tawangmangu Karanganyar sub-district. Methodology: This study uses primary data sourced from respondents' answers. The population in this study was 104 community leaders of Bandardawung village. The sample in this study was calculated using the Solvin formula of 83 people. The data collected in this research was 52. The analysis method used was multiple linear regression and was processed using SPPS software version 26. Main Findings: From the partial test, the variable with the greatest influence on village fund management is the variable of information technology utilization, amounting to 12.83. Adjusted R square value indicates that collectively participation, transparency, accountability and utilization of information technology contribute 94,2%. The remaining 5.8% is another factor outside this study. Novelty/Originality of this study: Previous research only discussed the influence of participation, transparency and accountability on village fund management. The author has not found any research that tests participation, transparency, accountability and the use of information technology in village fund management. This study adds the variable of information technology utilization to maintain budgetary order and discipline in village fund management.

Pembinaan dan Pendampingan (Coaching) Pembuatan Laporan Keuangan Akuntansi Sederhana Pada UMKM Industri Kreatif Fashion Kurniawati, Susilaningtyas B; Supartini; Maryanti, Istinganah Eni; Abdullah, Syahriar
Jurnal Pengabdian Inovasi Masyarakat Indonesia Vol. 4 No. 2b (2025): Edisi khusus Dies Natalis Universitas Mataram
Publisher : Program Studi Pendidikan Kimia FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/mr9nb858

The fashion industry is the largest contributor to exports from the creative economy. One creative fashion industry that still has promising market opportunities is the t-shirt production business. However, micro, small, and medium enterprises (MSMEs) that produce t-shirts often experience difficulties in developing their businesses for the long term (sustainability). This occurs because t-shirt business owners often make financial decision-making errors due to a lack of knowledge about proper financial reporting management, starting from recording accounting reports, managing cash flow, calculating profits and losses, to developing appropriate business plans. This community service activity on this occasion focused on t-shirt business partners who had never received socialization or coaching and mentoring in terms of implementing good financial management accounting knowledge. The main objective of the Coaching and Mentoring (coaching) for these digital-based creative industry business owners was to identify problems in recording accounting reports and provide solutions to existing problems. The results of this community service activity were that digital-based creative industry business owners who previously lacked knowledge of the basics of accounting became aware of and able to create simple reports (balance sheets and profit and loss) and use computerized technology to record transactions and prepare financial reports automatically.

The Nexus of Governance, Branding, and Tourist Behavior in Shaping Solo City's Halal Tourism Darmaningrum, Kurniawati; Adiyani, Rini; Wijiastuti, Sri; Supartini, Supartini; Maryanti, Istinganah Eni; Abdullah, Syahriar; Ambarwati, Retnoning; Ashari, Dhea Sashinta
Journal of Economics Education and Entrepreneurship Vol 7, No 1 (2026): JEE, APRIL 2026
Publisher : Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jee.v7i1.18264

Halal tourism is a rapidly growing segment of the global travel industry, presenting both opportunities and challenges for destinations targeting Muslim travelers. Solo City holds strong potential to become one of Indonesia’s leading halal tourism destinations due to its rich Islamic heritage and multicultural environment. This study integrates collaborative governance, destination branding, and tourist behavior theories, considering the moderating role of sociocultural context and the facilitating effect of policy support. Using data from 463 respondents, including tourists, MSMEs, policymakers, and community leaders, analysis was conducted through Structural Equation Modeling (SEM) with AMOS. Findings reveal that visitor behavior, destination branding, and cooperative governance significantly influence the growth of halal tourism in Solo City, with visitor behavior emerging as the strongest predictor, emphasizing service experience, satisfaction, and loyalty. Sociocultural context negatively moderates the impact of branding but positively moderates governance effects, reflecting tensions between local identity and top-down branding. Policy support enhances the influence of both branding and governance through incentives, certification, and regulation. The study concludes that Solo City’s halal tourism development should emphasize stakeholder collaboration, authentic branding, tourist-centered services, culturally sensitive strategies, and supportive policies. Theoretically, this research integrates multiple perspectives in halal tourism studies and provides practical insights for policymakers and tourism stakeholders to strengthen Solo City’s competitiveness in the halal tourism market.

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