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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 Jurnal Ilmiah Manajemen Kesatuan 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 Jurnal Akuntansi dan Keuangan West Science (JUMPER) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Social Entrepreneurship and Creative Technology Oikonomia : Journal of Management Economics and Accounting Nomico Dhana Harmoni Economics: International Journal of Economics and Accounting Sharia Oikonomia Law Journal
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 Relationship Between Financial Literacy, Budgeting Behavior, and Household Economic Stability in Urban Communities Eko Cahyo Mayndarto; Arisky Andrinaldo; Bobokulov Sanjar Baxronkulovich
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 1 (2024): February: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v1i1.396

Abstract

This study explores the significant role of financial literacy in shaping household budgeting behaviors and its impact on economic stability, particularly in urban households. By analyzing data from 300 urban households, the study reveals that financially literate households manage their expenses more effectively, saving, on average, 20% more annually compared to their less financially literate counterparts. These households also demonstrate better debt management and budgeting control, leading to greater financial stability. In contrast, households with low financial literacy exhibit higher debt ratios, poor budgeting practices, and struggle with maintaining financial equilibrium. The findings highlight the importance of financial literacy in fostering responsible financial decision-making, reducing financial distress, and promoting long-term economic resilience. Furthermore, the study identifies gaps in existing research, particularly concerning low-income and marginalized groups in urban settings. Despite better access to financial services, urban areas still show significant disparities in financial literacy, particularly among specific populations such as Indigenous Australians. The study suggests that addressing these disparities through targeted financial literacy programs could enhance household economic outcomes and reduce inequalities. It also emphasizes the need for policy interventions to integrate financial education into urban communities, particularly for low-income or less-educated households. The study calls for future research to explore longitudinal impacts and extend the focus beyond urban areas to include rural populations, thus broadening the understanding of financial literacy’s role in economic stability across diverse contexts.
Workshop Penyusunan Daftar Pustaka Otomatis Menggunakan Aplikasi Mendeley: Pengabdian Ramson Rikson Maruwahal Sijabat; Hendra Sudarso; Eko Cahyo Mayndarto; Apriani Riyanti; Mia Aina; Yulfita Farni; Rudy Max Damara Gugat; Agung Zulfikri
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5925

Abstract

Kegiatan pengabdian kepada masyarakat ini dilatarbelakangi oleh masih banyaknya mahasiswa, dosen, maupun peneliti pemula yang mengalami kesulitan dalam menyusun sitasi dan daftar pustaka secara benar dan sistematis dalam penulisan karya ilmiah. Penyusunan referensi secara manual seringkali menimbulkan berbagai kesalahan, seperti ketidaksesuaian format, ketidakkonsistenan gaya sitasi, serta memerlukan waktu yang relatif lama. Oleh karena itu, pemanfaatan perangkat lunak manajemen referensi seperti Mendeley menjadi salah satu solusi yang dapat membantu mempermudah proses pengelolaan referensi dan meningkatkan kualitas penulisan ilmiah. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan peserta dalam menyusun sitasi dan daftar pustaka secara otomatis menggunakan aplikasi Mendeley. Kegiatan ini dilaksanakan pada tanggal 26 Januari 2026 secara daring melalui aplikasi Zoom dengan jumlah peserta sebanyak 32 orang yang berasal dari berbagai kalangan. Metode pelaksanaan kegiatan dilakukan melalui beberapa tahapan, yaitu identifikasi permasalahan, perencanaan kegiatan, pelaksanaan workshop, pendampingan praktik penggunaan aplikasi Mendeley, serta evaluasi kegiatan. Hasil kegiatan menunjukkan bahwa peserta mengalami peningkatan pemahaman mengenai pentingnya manajemen referensi dalam penulisan karya ilmiah serta mampu mengoperasikan aplikasi Mendeley untuk mengelola sumber referensi, memasukkan sitasi dalam dokumen, dan menyusun daftar pustaka secara otomatis. Selain itu, kegiatan ini juga meningkatkan antusiasme peserta dalam memanfaatkan teknologi digital untuk mendukung aktivitas penelitian dan penulisan ilmiah. Dengan demikian, pelaksanaan workshop ini memberikan kontribusi positif dalam meningkatkan literasi teknologi akademik serta mendukung peningkatan kualitas penulisan karya ilmiah di kalangan masyarakat akademik.
Analisis Penerapan Akuntansi Digital terhadap Kualitas Laporan Keuangan pada UMKM: Penelitian Eko Cahyo Mayndarto; Waluy; Hari Satia Nugraha; Nita Laila Asyifa
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6309

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntansi digital terhadap kualitas laporan keuangan pada usaha mikro, kecil, dan menengah (UMKM) melalui metode studi literatur. Perkembangan teknologi digital mendorong UMKM untuk mulai memanfaatkan sistem informasi akuntansi berbasis digital dalam proses pencatatan dan pelaporan keuangan. Namun, masih terdapat berbagai kendala dalam implementasinya, seperti rendahnya literasi digital, keterbatasan kompetensi pengguna, dan kurangnya pemanfaatan teknologi secara optimal. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan mengkaji berbagai artikel ilmiah dan penelitian terdahulu yang relevan mengenai akuntansi digital, sistem informasi akuntansi, serta kualitas laporan keuangan UMKM. Proses penelitian dilakukan melalui tahapan identifikasi masalah, pengumpulan literatur, seleksi sumber, analisis data, dan sintesis hasil penelitian. Hasil studi menunjukkan bahwa penerapan akuntansi digital memberikan pengaruh positif terhadap kualitas laporan keuangan UMKM. Penggunaan teknologi digital mampu meningkatkan efisiensi, akurasi, relevansi, dan transparansi laporan keuangan sehingga mempermudah pelaku usaha dalam pengambilan keputusan bisnis. Selain itu, sistem informasi akuntansi berbasis digital juga membantu UMKM dalam memenuhi standar pelaporan keuangan serta meningkatkan efektivitas pengelolaan keuangan usaha. Faktor pendukung seperti kompetensi digital, literasi teknologi, dan dukungan manajemen turut memengaruhi keberhasilan implementasi akuntansi digital pada UMKM. Dengan demikian, penerapan akuntansi digital menjadi salah satu strategi penting dalam meningkatkan kualitas laporan keuangan dan mendukung keberlanjutan UMKM di era transformasi digital.
Management Accounting Strategies for Environmental Cost Control and Performance Optimization in Green Manufacturing Companies Eko Cahyo Mayndarto; Olinda da Cruz Alves; Lana Sularto
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4416

Abstract

Manufacturing firms increasingly face pressure to manage environmental costs from regulations and societal expectations, yet traditional cost accounting methods focusing on labor and materials are inadequate for these challenges. This research aims to explore and propose effective managerial accounting strategies for environmental cost control in green manufacturing firms, highlighting their role in optimizing both operational and financial performance. A qualitative research approach, utilizing secondary data from reputable academic and professional sources, is employed. The study reveals that integrating environmental management accounting tools such as activity-based costing, life cycle costing, and target costing for green design enables firms to better manage environmental costs, leading to improved efficiency and profitability. Furthermore, the study identifies contextual factors, including organizational culture, leadership, and technological capacity, which play significant roles in enhancing the effectiveness of environmental cost control strategies. By incorporating environmental accounting into strategic decision-making, companies can reduce inefficiencies, optimize resources, and align sustainability with financial success. This research provides both theoretical and practical contributions to the field of green manufacturing, offering recommendations for firms to integrate sustainability into their accounting systems to support long-term environmental and economic goals.
Systematic Analysis of the Effect of Good Corporate Governance on Financial Statement Fraud in Indonesia Dessy Evianti; Nekky Rahmiyati; Eko Cahyo Mayndarto; Eka Septariana Puspa
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xvzb3s91

Abstract

Financial statement fraud is a crucial issue that reflects weak internal control and corporate governance. This study aims to analyze the effect of Good Corporate Governance (GCG) on financial statement fraud through a Systematic Literature Review (SLR) approach. The search was conducted on articles published in the last five years with a focus on GCG elements such as independent board of commissioners, audit committee, institutional ownership, and managerial ownership. The study results show that most GCG elements negatively affect financial statement fraud, although there are contradictory findings that suggest that GCG effectiveness is contextual. Factors such as firm size, industry sector (Islamic or non-financial), and quality of implementation strongly influence the strength of the relationship between GCG and fraud. The study also identified that the integration of GCG with internal audit function and corporate ethical culture is a more effective combination in preventing fraud. This study makes a theoretical contribution by reinforcing the understanding that the relationship between GCG and financial statement fraud is not linear or uniform, but rather highly dependent on the institutional context and governance practices implemented in the business environment in Indonesia.
The Impact of Using Artificial Intelligence In The Process of Preparing Financial Statements Dwi Siyamsih; Eko Cahyo Mayndarto
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/hyrypj41

Abstract

This study explores the impact of Artificial Intelligence (AI) on the preparation of financial statements and its influence on the quality of financial reporting. The research applies a quantitative descriptive-explanatory method, using a purposive sampling technique involving 60 accounting and finance professionals from organizations that implement AI-based systems in their reporting processes. Data were collected through structured questionnaires and analyzed using multiple linear regression to examine the relationship between AI usage and the quality of financial statements, measured through indicators such as reliability, relevance, and comparability. The findings show that AI has a positive and statistically significant effect on financial reporting quality. This indicates that greater integration of AI tools in accounting processes can enhance the accuracy, consistency, and decision-usefulness of financial information. The results not only confirm the practical benefits of AI in streamlining financial tasks but also contribute to the theoretical understanding of how digital technologies are reshaping the foundations of accounting practices. By positioning AI as a transformative force in the evolution of financial reporting theory, this study provides a basis for future research to explore the broader implications of AI adoption, particularly in areas such as audit automation, ethical standards, and the development of digital accounting frameworks.
The Integration of Sustainability Accounting and ESG Reporting in Enhancing Corporate Transparency and Accountability in the Era of Sustainable Economy Eko Cahyo Mayndarto; Ayke Nuraliati; Nada Cantika Putri Kadua
Dhana Vol. 3 No. 1 (2026): DHANA - MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/a0rbb265

Abstract

The growing emphasis on sustainability and Environmental, Social, and Governance (ESG) principles has transformed modern corporate governance by demanding higher levels of transparency and accountability in corporate reporting practices. Companies are increasingly required to disclose not only financial performance but also environmental and social impacts through sustainability accounting and ESG reporting frameworks. This study aims to analyze the integration of sustainability accounting and ESG reporting in enhancing corporate transparency and accountability in the era of a sustainable economy. The research adopts a quantitative approach using secondary data collected from corporate annual reports, sustainability reports, and ESG disclosures of companies that consistently publish sustainability information. Data analysis was conducted using descriptive statistics and multiple regression analysis to examine the relationship between sustainability accounting, ESG reporting, corporate transparency, and corporate accountability. The results indicate that sustainability accounting disclosure and ESG reporting have a positive and statistically significant influence on corporate transparency and accountability. Companies that integrate sustainability accounting practices with structured ESG reporting frameworks tend to provide more comprehensive, reliable, and comparable sustainability information. These disclosures strengthen investor confidence, support risk management, and enhance corporate governance effectiveness. The study concludes that the integration of sustainability accounting and ESG reporting is essential for improving the credibility of sustainability disclosures and for strengthening transparency and accountability within corporate governance systems in the era of sustainable economic development.
Penelitian Akuntansi Islam di Negara-negara Mayoritas Muslim – Pemetaan Bibliometrik Tema, Penulis, dan Jurnal Loso Judijanto; Eko Cahyo Mayndarto; Inneke Respatiningsih; Mutia Pamikatsih; Eko Sudarmanto
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3173

Abstract

Penelitian ini bertujuan untuk memetakan perkembangan dan struktur intelektual penelitian akuntansi Islam di negara-negara mayoritas Muslim melalui pendekatan bibliometrik. Studi ini menganalisis artikel jurnal bereputasi yang diindeks Scopus dengan fokus pada tiga dimensi utama, yaitu evolusi tema penelitian, penulis dan jejaring kolaborasi, serta jurnal dan negara yang berperan dominan dalam pengembangan literatur. Analisis dilakukan menggunakan teknik science mapping yang meliputi co-occurrence keywords, co-authorship, density visualization, dan country collaboration. Hasil penelitian menunjukkan bahwa tema perbankan syariah (Islamic banks) mendominasi lanskap penelitian dan berfungsi sebagai simpul utama yang menghubungkan isu standar akuntansi, tata kelola, dan kinerja keuangan. Evolusi tema memperlihatkan pergeseran dari diskursus konseptual awal menuju isu-isu kontemporer seperti kepatuhan Syariah, akuntabilitas, dan kualitas pelaporan. Namun, topik sosial-keagamaan seperti akuntansi zakat, sektor publik Islam, dan peran Dewan Pengawas Syariah masih relatif kurang tereksplorasi. Dari sisi kolaborasi, penelitian ini menyoroti peran sentral Malaysia dan Indonesia sebagai pusat produktivitas, dengan United Kingdom sebagai penghubung global. Temuan ini memberikan kontribusi penting dalam memahami arah perkembangan riset akuntansi Islam serta membuka peluang penelitian lanjutan yang lebih inklusif, lintas sektor, dan berorientasi nilai.
Digital Financial Literacy and Individual Financial Performance: An Analysis of Generation Z Eko Cahyo Mayndarto; Wulandari Wulandari; Ummy Kalsum
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 3 (2026): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i3.604

Abstract

This study examines the influence of digital financial literacy on individual financial performance among Generation Z in Indonesia amid the rapid development of digital financial technology that has transformed financial management practices. As digital natives, Generation Z possesses strong potential to utilize digital financial tools, yet the relationship between digital financial literacy and financial performance remains underexplored. Using a quantitative survey approach, data were collected from 131 respondents aged 18–27 years through structured questionnaires and analyzed using multiple linear regression. The findings indicate that digital financial knowledge, digital financial skills, and digital financial behavior all have a significant positive effect on individual financial performance. Digital financial knowledge emerged as the strongest predictor (β = 0.421, p < 0.001), followed by digital financial skills (β = 0.318, p = 0.003) and digital financial behavior (β = 0.263, p = 0.012). Furthermore, the model explains 61.7% of the variance in financial performance (R² = 0.617). These findings demonstrate that digital financial literacy is a crucial determinant of financial well-being among Generation Z and highlight the importance of strengthening digital financial education through both formal and informal learning environments in the digital era.
SHARIAH AND CORPORATE SOCIAL RESPONSIBILITY: A COMPARATIVE ANALYSIS OF SHARIAH-COMPLIANT BUSINESSES IN INDONESIA AND MALAYSIA Haruni Ode; Imron Natsir; Eko Cahyo Mayndarto
Sharia Oikonomia Law Journal Vol. 3 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/solj.v3i1.2081

Abstract

The integration of Shariah principles with corporate social responsibility (CSR) has gained prominence as businesses strive to align ethical practices with Islamic values. Indonesia and Malaysia, as leading Muslim-majority economies with robust Islamic finance sectors, offer unique insights into how Shariah compliance influences CSR frameworks. However, comparative studies on CSR practices among Shariah-compliant businesses in these countries remain limited, particularly in addressing cultural, regulatory, and theological divergences. This study aims to analyze and compare CSR practices in Shariah-compliant businesses in Indonesia and Malaysia, focusing on their alignment with Islamic ethical principles, stakeholder engagement, and contributions to sustainable development. A mixed-methods approach is employed, combining quantitative analysis of CSR reports from 50 companies (25 per country) and qualitative interviews with 20 stakeholders (executives, Shariah scholars, and CSR experts). Data were analyzed using thematic analysis and comparative statistical tools. The findings reveal that Malaysian businesses exhibit more standardized CSR frameworks rooted in stringent Shariah governance, emphasizing environmental sustainability and ethical governance. Indonesian businesses prioritize community-driven initiatives, reflecting local socio-cultural contexts.
Co-Authors Abdul Wahab Ach. Afin Afrizal Afrizal Agung Nurmansyah Agung Zulfikri Ahadi Rerung Ahalik Ahalik Alfiana Ariawan, Ariawan Arisky Andrinaldo Asri Ady Bakri Ayke Nuraliati Aziz Septiatin Basiran Basiran Bobokulov Sanjar Baxronkulovich Caroline Caroline Dede Hertina Dessy Evianti Desyi Erawati Diana Novita Dwi Siyamsih Eka Septariana Puspa Eko Sudarmanto Endang Wulandari Eri Kristanto Eva Purnamasari FARHAAN PRIYADI Farhaan Priyadi Farida Fisy Amalia Gugat, Rudy Max Damara Hakim Hanifah Hanifah Hari Satia Nugraha Haruni Ode Helmi Ali Hendra Railis Hendra Sudarso Henny Merizawati Hermiyetti Hermiyetti Herwanto, Agus Ida Harahap Ikhyanuddin Imron Natsir Indra Dermawan Insana, Dwi Rorin Mauludin Ira Kurniati Irvan Juliansah Irwan Sugiarto Iwan Darmawansyah JIDAN DWILAKSANA Jidan Dwilaksana Kalsum, Ummy KHOIRUL ANAM Khoirul Anam Lana Sularto Loso Judijanto Made Susilawati Marce Sherly Kase Margo Saptowinarko Prasetyo Melenia Carolin Mia Aina Miftakhul Huda Miku Fujita Mira Septiani Moch Anton Maulana Muhamad Syafii MUNAWAR Mutia Pamikatsih Nada Cantika Putri Kadua Nekky Rahmiyati Nita Laila Asyifa Noryani Noryani Olinda da Cruz Alves Oliv Sevtia Wardani Ramson Rikson Maruwahal Sijabat Ren Suzuki Respatiningsih, Inneke Retno Wulansari Riyanti, Apriani Rudi Ginting Sabarkita Sembiring Setia Permana Shilvie Nuriana Sian Linda Lerebulan Siti Mariam Sri Hardianty Sri Imaningati Surachman Surachman Tri Endar Susianto Ummu Aiman Waluy Wati Rosmawati Wawan Supriyanto Willy Nurhayadi Wulandari Yulfita Farni Zainuddin Zainuddin Zulkhaedir Abdussamad