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All Journal Jurnal Ilmiah Ekonomi Islam Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal JABE (Journal of Applied Business and Economic) Jurnal Manajemen dan Bisnis Journal of Research in Business, Economics, and Education Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Mejuajua Journal Of Business, Finance, and Economics (JBFE) Jurnal Minfo Polgan (JMP) Journal of Innovation Research and Knowledge Maqdis: Jurnal Kajian Ekonomi Islam International Journal of Economics and Management Research Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Multidisiplin West Science West Science Journal Economic and Entrepreneurship (JUMPER) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Social Entrepreneurship and Creative Technology Nomico
Mayndarto, Eko Cahyo
Universitas Tama Jagakarsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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The Role of Fintech Technology in Improving Financial Inclusion and Financial System Stability Sri Imaningati; Eko Cahyo Mayndarto; Miftakhul Huda; Asri Ady Bakri
Nomico Vol. 1 No. 11 (2024): Nomico-December
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/0zh4hm58

Abstract

The development of financial technology (fintech) has had a significant impact on improving financial inclusion and the stability of the global financial system. This study aims to explore the role of fintech technology in promoting people's access to financial services and its contribution to financial system stability. Fintech enables the creation of digital platforms that facilitate services such as electronic payments, peer-to-peer lending, and micro-investments, reaching segments previously neglected by the traditional banking sector. On the other hand, fintech innovations also strengthen supervision and transparency in financial transactions, potentially reducing the risk of financial instability. However, these developments also present challenges, including the need for appropriate regulation to address potential risks such as fraud and personal data management. This research uses a qualitative approach with literature analysis and case studies in several countries that have widely implemented fintech. The results show that fintech has great potential in increasing financial inclusion, but its sustainability and contribution to financial system stability depend on effective regulation and collaboration between the public and private sectors. This research lies in the lack of a thorough study of the regulatory challenges faced by developing countries in implementing fintech to increase financial inclusion without posing a risk of instability. A growing phenomenon is the rapid adoption of fintech in developing countries, yet its impact on financial system stability and associated risks are still not fully understood and adequately addressed
Pengaruh Tekanan Anggaran Waktu Dan Pemahaman Standar Audit Terhadap Audit Judgment Pada Kantor Akuntan Publik Jakarta Selatan Oliv Sevtia Wardani; Eko Cahyo Mayndarto; Desyi Erawati
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7499

Abstract

Auditing holds significant importance within both business and finance, aiming to deliver an impartial assessment regarding the accuracy of an organization's financial reports. As the call for greater transparency and responsibility increases, the function of auditors becomes essential. A key element that impacts the quality of audits is the auditor's judgment, specifically their capability to make suitable and unbiased choices throughout the auditing process. During audits, auditors frequently encounter a variety of obstacles that can influence their judgment. One major obstacle is the pressure of time constraints. Similarly important is the comprehension of auditing standards. Auditors who deeply understand these standards are more inclined to correctly and suitably implement auditing principles. This study was undertaken to explore how time budget pressure and comprehension of auditing standards affect audit judgment at a public accounting firm in South Jakarta. It is classified as quantitative research. The study sample comprised 70 individuals chosen through purposive sampling. Data were analyzed using multiple regression techniques, with hypothesis testing performed via F-tests and t-tests. The findings from the F-test indicate that the research variables are appropriate for the model (Sig. = 0. 000). Results from t-tests confirm that both time budget pressure and understanding of audit standards have a significant impact on audit judgment at the South Jakarta Public Accounting Firm (Sig. = 0. 000). The overall combined effect of time budget pressure and understanding auditing standards on audit judgment measures at 62. 2%.
The Effect of Green Accounting Practices, Environmental Performance, and Firm Size on Corporate Profitability Eko Cahyo Mayndarto; Zulkhaedir Abdussamad; Ikhyanuddin; Hakim
Journal Management & Economics Review (JUMPER) Vol. 3 No. 9 (2026): March
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v2i9.288

Abstract

This study examines the effect of green accounting practices, environmental performance, and firm size on corporate profitability. Amid increasing environmental concerns and regulatory pressures, firms are encouraged to integrate sustainability into their accounting and operational strategies. Using a quantitative explanatory research design, this study analyzes secondary panel data obtained from companies listed on the Indonesia Stock Exchange over the period 2020–2022. Corporate profitability is measured using return on assets, while green accounting practices are assessed through an environmental accounting disclosure index, environmental performance is measured using an environmental rating score, and firm size is proxied by the natural logarithm of total assets. Multiple linear regression analysis is employed to test the proposed hypotheses. The results indicate that green accounting practices have a positive and significant effect on corporate profitability, suggesting that transparent recognition of environmental costs enhances operational efficiency and stakeholder confidence. Environmental performance is also found to positively influence profitability, supporting the view that effective environmental management contributes to financial performance through reduced risk and improved reputation. Furthermore, firm size has a positive and significant effect on profitability, reflecting the role of organizational resources and economies of scale. Overall, the findings demonstrate that sustainability-oriented accounting and environmental practices can serve as strategic tools to enhance corporate profitability and long-term business sustainability.
The Role of Corporate Governance, Earnings Management, and Financial Transparency on Investor Trust Eko Cahyo Mayndarto; Setia Permana; Ira Kurniati; Aziz Septiatin
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.978

Abstract

This study examines the role of corporate governance, earnings management, and financial transparency in influencing investor trust among publicly listed companies. In increasingly competitive and information-sensitive capital markets, investor trust represents a critical determinant of market stability and firm valuation. Using a quantitative explanatory research design and panel data analysis of firms listed on the Indonesia Stock Exchange during the 2020–2024 period, this study investigates the direct effects of governance mechanisms, discretionary accrual practices, and disclosure transparency on investor confidence. The results indicate that corporate governance has a positive and significant effect on investor trust, suggesting that effective oversight and accountability mechanisms enhance financial reporting credibility. Financial transparency demonstrates the strongest positive influence, confirming that clear, comprehensive, and timely disclosures substantially reduce information asymmetry and strengthen investor confidence. Conversely, earnings management is found to negatively and significantly affect investor trust, indicating that manipulative reporting practices undermine perceived reliability and increase investment risk. The model explains a substantial proportion of the variance in investor trust, emphasizing the importance of governance quality and reporting integrity in capital market performance. These findings highlight that firms seeking to sustain long-term investor confidence must strengthen governance structures, minimize opportunistic earnings manipulation, and enhance transparency in financial reporting practices.
Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Sederhana bagi Pelaku UMKM Berbasis Aplikasi Akuntansi Digital: Pengabdian Eko Cahyo Mayndarto; Muhamad Syafii; Margo Saptowinarko Prasetyo; Endang Wulandari; Ahadi Rerung; Sian Linda Lerebulan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6593

Abstract

Kegiatan pengabdian kepada masyarakat ini dilatarbelakangi oleh masih rendahnya kemampuan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam menyusun laporan keuangan secara sistematis dan memanfaatkan teknologi digital dalam pengelolaan keuangan usaha. Sebagian besar pelaku UMKM masih melakukan pencatatan transaksi secara manual sehingga informasi keuangan yang dihasilkan kurang efektif untuk digunakan dalam pengambilan keputusan usaha. Padahal, laporan keuangan memiliki peran penting dalam mengetahui kondisi usaha, tingkat keuntungan, serta perkembangan usaha yang dijalankan. Oleh karena itu, kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan peserta dalam menyusun laporan keuangan sederhana berbasis aplikasi akuntansi digital. Kegiatan dilaksanakan pada tanggal 2 Februari 2026 secara daring melalui aplikasi Zoom dengan jumlah peserta sebanyak 18 orang dari berbagai kalangan. Metode pelaksanaan kegiatan dilakukan melalui tahapan identifikasi kebutuhan peserta, penyampaian materi, praktik langsung penggunaan aplikasi akuntansi digital, pendampingan, serta evaluasi kegiatan. Materi yang diberikan meliputi pentingnya laporan keuangan, dasar-dasar pencatatan keuangan, serta penggunaan aplikasi akuntansi digital dalam pencatatan transaksi usaha. Hasil kegiatan menunjukkan bahwa peserta mengalami peningkatan pemahaman mengenai pentingnya laporan keuangan dan digitalisasi akuntansi. Selain itu, peserta juga mampu melakukan pencatatan transaksi dan menyusun laporan keuangan sederhana menggunakan aplikasi akuntansi digital secara lebih sistematis. Kegiatan ini memberikan manfaat positif dalam meningkatkan literasi keuangan digital peserta dan mendorong pengelolaan usaha yang lebih profesional. Dengan demikian, pelatihan dan pendampingan berbasis digital menjadi salah satu upaya yang efektif dalam mendukung peningkatan kualitas pengelolaan keuangan UMKM di era digital.
Pelatihan Penyusunan Anggaran Personal Bagi Gen Z Jakarta Selatan: Penelitian Mira Septiani; Farida; Irvan Juliansah; Iwan Darmawansyah; Eko Cahyo Mayndarto
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6620

Abstract

Generasi Z di Jakarta Selatan menghadapi berbagai permasalahan dalam pengelolaan keuangan pribadi, seperti rendahnya literasi keuangan, perilaku konsumtif, serta kurangnya kemampuan menyusun anggaran secara sistematis. Kondisi tersebut mendorong perlunya pelatihan penyusunan anggaran personal sebagai upaya meningkatkan pemahaman dan keterampilan pengelolaan keuangan. Pelatihan ini mencakup identifikasi pendapatan, klasifikasi kebutuhan dan keinginan, penyusunan rencana pengeluaran, serta evaluasi keuangan secara berkala. Peserta kegiatan ini terdiri dari 15 Generasi Z yang berdomisili di Jakarta Selatan yang dipilih secara purposive sampling. Kegiatan pelatihan ini berhasil meningkatkan pengetahuan peserta dalam menerapkan pengelolaan keuangan yang lebih efektif serta dapat meningkatkan kemampuan kesadaran finansial mereka dan membangun kemandirian ekonomi.
Pendampingan Transformasi Digital UMKM Melalui Optimalisasi Marketplace dan Literasi Keuangan Digital Eko Cahyo Mayndarto; Abdul Wahab; Ummu Aiman; Munawar; Agung Nurmansyah
Mejuajua: Jurnal Pengabdian pada Masyarakat Vol. 5 No. 3 (2026): April 2026
Publisher : Yayasan Penelitian dan Inovasi Sumatera (YPIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52622/mejuajuajabdimas.v5i3.386

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pelaku UMKM melalui pendampingan transformasi digital dengan fokus pada optimalisasi marketplace dan literasi keuangan digital. Kegiatan dilaksanakan melalui sosialisasi, pelatihan, praktik langsung, dan pendampingan intensif. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya transformasi digital sebagai strategi peningkatan daya saing usaha. Peserta juga mengalami peningkatan kemampuan dalam mengelola marketplace, menyusun konten pemasaran digital, serta membangun komunikasi yang lebih responsif dengan konsumen. Selain itu, program ini turut meningkatkan literasi keuangan digital peserta, khususnya dalam pencatatan transaksi usaha, penggunaan aplikasi keuangan digital, dan pemanfaatan sistem pembayaran non-tunai seperti QRIS dan dompet digital. Meskipun demikian, pelaksanaan kegiatan masih menghadapi kendala berupa perbedaan kemampuan digital peserta dan keterbatasan sarana pendukung, Namun melalui pendekatan pendampingan yang dilakukan secara bertahap dan berkelanjutan, mampu membantu peserta beradaptasi dengan proses digitalisasi usaha. Secara keseluruhan, program ini memberikan kontribusi positif dalam meningkatkan kapasitas pelaku UMKM untuk mengembangkan usaha yang lebih modern, efektif, dan adaptif terhadap perkembangan ekonomi digital.
Determinants of Tax Compliance among Small and Medium Enterprises: An Empirical Study in Indonesia Loso Judijanto; Willy Nurhayadi; Eko Cahyo Mayndarto; Ahalik Ahalik; Eri Kristanto; Eko Sudarmanto
Jurnal Multidisiplin West Science Vol 5 No 05 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i05.3403

Abstract

This study investigates the factors influencing tax compliance among Small and Medium-Sized Enterprises (SMEs) in Indonesia. Using a quantitative approach, data were collected from 150 SME owners and managers through a structured survey with Likert-scale questions. The study examines the impact of tax knowledge, tax attitudes, administrative burdens, business size, and financial constraints on tax compliance. Data analysis was performed using SPSS version 25, employing descriptive statistics, correlation analysis, and multiple regression analysis. The results reveal that tax knowledge and positive tax attitudes are the strongest predictors of tax compliance, while administrative burdens and financial constraints negatively affect compliance. The study highlights the need for improved tax education and simplified tax procedures to increase compliance rates among SMEs. The findings offer valuable insights for policymakers aiming to design more effective tax policies and strategies to encourage higher tax compliance in the SME sector of Indonesia.
PELATIHAN PENCATATAN AKUNTANSI SEDERHANA BAGI GENERASI MUDA DALAM MENGELOLA USAHA KREATIF Made Susilawati; Eko Cahyo Mayndarto; Riah Ukur Br Ginting; Zainuddin Zainuddin; Afrizal Afrizal
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 5 No. 2 (2026): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v5i2.146

Abstract

This community service activity aims to improve the understanding and skills of young people in conducting simple accounting records to support more structured and sustainable creative business management in Oebobo District, Kupang City. The problems faced by partners are low accounting literacy, unfamiliarity with recording financial transactions, and the lack of use of financial reports in business decision-making. The activity implementation methods include socialization, training, direct practice, and mentoring in preparing simple financial reports that include recording incoming and outgoing cash, preparing profit and loss reports, and business evaluations. The results of the activity showed an increase in participants' understanding of the importance of financial records and their ability to prepare simple financial reports independently. In addition, participants became more confident in managing business finances and were able to separate personal and business finances. This activity is expected to encourage the sustainability of creative businesses of the younger generation and improve business performance and competitiveness at the local level.
DIGITAL CREATIVITY AND SOCIAL VALUE CREATION: ENTREPRENEURIAL STRATEGIES IN TECHNOLOGY-DRIVEN COMMUNITIES Eko Cahyo Mayndarto; Ren Suzuki; Miku Fujita; Indra Dermawan
Journal of Social Entrepreneurship and Creative Technology Vol. 3 No. 2 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jseact.v3i2.3631

Abstract

The rise of digital technologies has revolutionized entrepreneurial strategies, enabling the integration of creativity into business models that address social challenges. Digital creativity is now a vital tool for fostering social value in technology-driven communities. This research explores how entrepreneurs leverage digital creativity to create social value, focusing on sectors such as health, sustainability, and cultural preservation. The study aims to investigate the relationship between digital creativity and social value creation within entrepreneurial strategies. A qualitative approach was employed, utilizing case studies, semi-structured interviews, and document analysis of 10 digital platforms from various technology-driven sectors. The findings reveal that digital creativity not only contributes to business success but also facilitates community engagement, empowerment, and the development of social initiatives. Platforms with a focus on transparency and active community participation showed higher levels of social value creation, particularly in health and sustainability sectors. The study concludes that digital creativity in entrepreneurial strategies is an effective driver of social change and can contribute to sustainable development. Furthermore, the research emphasizes the importance of balancing profit with social impact, offering a framework for integrating digital creativity into business practices for broader societal benefits.
Co-Authors Abdul Wahab Ach. Afin Afrizal Afrizal Agung Nurmansyah Ahadi Rerung Ahalik Ahalik Alfiana Ariawan, Ariawan Asri Ady Bakri Aziz Septiatin Basiran Basiran Caroline Caroline Dede Hertina Desyi Erawati Diana Novita Endang Wulandari Eri Kristanto Eva Purnamasari FARHAAN PRIYADI Farhaan Priyadi Farida Fisy Amalia Hakim Hanifah Hanifah Helmi Ali Hendra Railis Henny Merizawati Hermiyetti Hermiyetti Herwanto, Agus Ida Harahap Ikhyanuddin Indra Dermawan Insana, Dwi Rorin Mauludin Ira Kurniati Irvan Juliansah Irwan Sugiarto Iwan Darmawansyah JIDAN DWILAKSANA Jidan Dwilaksana KHOIRUL ANAM Khoirul Anam Loso Judijanto Made Susilawati Marce Sherly Kase Margo Saptowinarko Prasetyo Melenia Carolin Miftakhul Huda Miku Fujita Mira Septiani Moch Anton Maulana Muhamad Syafii MUNAWAR Noryani Noryani Oliv Sevtia Wardani Ren Suzuki Retno Wulansari Rudi Ginting Sabarkita Sembiring Setia Permana Shilvie Nuriana Sian Linda Lerebulan Siti Mariam Sri Hardianty Sri Imaningati Sudarmanto, Eko Surachman Surachman Tri Endar Susianto Ummu Aiman Wati Rosmawati Wawan Supriyanto Willy Nurhayadi Zainuddin Zainuddin Zulkhaedir Abdussamad