Claim Missing Document
Check
Articles

Behavioral Biases in Financial Reporting: Examining the Impact of Overconfidence and Risk Aversion on Managerial Accounting Practices Rahmadi, Zara Tania; Rimbano, Dheo
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 6 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (2024)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i6.2359

Abstract

This study explores the influence of behavioral biases, specifically overconfidence and risk aversion, on managerial accounting practices, focusing on their impact on aggressive and conservative financial reporting. Using an online survey of 200 managerial-level respondents, data were analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that overconfidence significantly drives aggressive financial reporting, while risk aversion promotes conservative practices. Furthermore, the interaction between these biases moderates their effects, highlighting the complexity of managerial decision-making. The study contributes to behavioral accounting theory by integrating psychological insights and providing practical implications for improving financial reporting accuracy through bias mitigation strategies. Future research is encouraged to examine additional biases, cross-cultural contexts, and the influence of technological advancements on managerial practices.
Peningkatan Pemahaman Pengaplikasian M-Pajak berbasis Android dan iOS kepada Wajib Pajak bersama Relawan Pajak IBI Kosgoro 1957 Masa Bakti 2024 di Kecamatan Ciampea, Bogor Barat Rahmadi, Zara Tania; Yulianto, Kampono Imam; Dharma, Dias Adi; Putra, Febryano Manggala; Wahyudi, Muhammad Aria; Pemadi, Syifa Febyca Nur; Rayan, Rayan; Susetyawan, Angellina Merry
PUAN INDONESIA Vol. 6 No. 2 (2025): Jurnal Puan Indonesia Vol 6 No 2 Januari 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v6i2.345

Abstract

Community devotionals in Ciampea, west bogor, aim to increase the understanding and application of android based m-tax applications and ios among taxpayers. On Saturday, April 27, 2024, with the participation of 20 taxpayers. Socialization includes the introduction of applications features such as billing code, billing profile Settings, and the location of nearby tax services, while fellowmen provide tutorials to make accounts, generate billing codes, and make tax payments online. It is expected to increase the efficiency of tax reporting and active engagement of taxpayers in the tax process in Indonesia.
PELATIHAN SISTEM INFORMASI AKUNTANSI UNTUK MENINGKATKAN LITERASI KEUANGAN DI UMKM DAPUR OMA RETHA Apriliandani, Cut Tia; Afriyanti, Reni; Apriyatin, Hidup; Makapuan, Siska Theresiana; Rahmadi, Zara Tania; Setiawan, Indra
PUAN INDONESIA Vol. 7 No. 1 (2025): Jurnal PUAN Indonesia Vol. 7 No. 1 Juli 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i1.353

Abstract

This research addresses the critical issue of financial literacy among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, specifically through the implementation of accounting information systems, with a focus on the case study of Dapur Oma Retha. The selection of this topic is driven by the significant challenges faced by MSMEs in managing their finances effectively, which often hinders their growth and sustainability. The study employs a Mixed Methods approach, combining both quantitative and qualitative research methods. It begins with surveys and in-depth interviews to identify the financial management issues encountered by the participants. Following this, theoretical training on financial statements and technical guidance in using Microsoft Excel are provided to enhance participants' skills. Direct mentoring sessions are also conducted to assist participants in preparing their financial reports accurately. The findings reveal that the proper application of accounting practices significantly improves participants' understanding of their business's financial health and facilitates more informed decision-making. This research underscores the necessity for government support in the form of policies and funding for training and mentoring programs aimed at MSMEs, thereby enhancing their financial management capabilities. Ultimately, the study highlights the importance of improving financial literacy as a means to foster the development and competitiveness of MSMEs in the market.
ANALISIS PENERAPAN PENCATATAN LAPORAN KEUANGAN SEDERHANA PADA UMKM CHIA OLSHOP DI KOTA JAKARTA SELATAN BERDASARKAN SAK EMKM UMKM CHIA OLSHOP Fauziah, Dini Saidah; Surbakti, Sevani Relitna Br; Pane, Citra Swantika; Rahmadi, Zara Tania
PUAN INDONESIA Vol. 7 No. 1 (2025): Jurnal PUAN Indonesia Vol. 7 No. 1 Juli 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i1.354

Abstract

This study aims to analyze the application of simple financial report recording at UMKM Chia Olshop in South Jakarta based on the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). The research employs a qualitative descriptive approach using a case study methodology. Data collection was conducted through interviews, observations, and document analysis. The findings indicate that Chia Olshop still uses a very basic financial recording system, focusing only on sales transactions without proper documentation of operational costs and purchases. The application of SAK EMKM provides a structured and systematic approach to financial reporting, helping the business to better understand its financial performance. The study recommends that Chia Olshop adopt SAK EMKM fully to enhance financial transparency and support future business growth.    
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM ANGKRINGAN DAERAH JAGAKARSA JAKARTA SELATAN Salwa, Shifa Ashila; Elok , Galuh Putri; Putri , Adelia; Nursyiah , Lely Salsabila; Rahmadi, Zara Tania; dharma , Dias Adi
PUAN INDONESIA Vol. 7 No. 1 (2025): Jurnal PUAN Indonesia Vol. 7 No. 1 Juli 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i1.357

Abstract

This initiative aims to provide training for Angkringan MSME (Micro, Small, and Medium Enterprise) owners in Jagakarsa, South Jakarta, on preparing simple financial reports. The objective is to enhance their ability to manage their businesses more effectively by implementing proper financial recording practices. The community service program consists of several stages, including field observations, interactive discussions, financial report preparation training, and evaluation of the training outcomes. The primary participant in this activity is the owner of Angkringan Ways, with the training scheduled to take place in December 2024. The training significantly improved participants' understanding of financial recording. They began to adopt better financial management practices, such as separating personal and business finances. Additionally, they started using standardized financial report formats, including general journals, ledgers, and income statements, to keep track of their business transactions systematically. This program has had a positive impact on enhancing MSME owners' financial management skills. With continued mentoring, it is expected that systematic financial recording will be consistently implemented, contributing to the long-term sustainability of their businesses.
PELATIHAN PEMBUATAN LAPORAN KEUANGAN SEDERHANA UNTUK UMKM D’KRIUK DIWILAYAH CIBUBUR JAKARTA TIMUR Rainisa, Fadia; Rahayu, Narsih; Puspitasari, Novita Maryati; Rahmadi, Zara Tania
PUAN INDONESIA Vol. 7 No. 1 (2025): Jurnal PUAN Indonesia Vol. 7 No. 1 Juli 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i1.362

Abstract

This simple accounting training aims to improve the understanding and skills of MSMEs, especially Ayam D’kriuk in Cibubur, in recording and managing finances. Activities include basic accounting theory and the practice of recording transactions, preparing journals, ledgers, profit and loss reports, and balance sheets. With more systematic financial reports, business actors can make better business decisions and increase access to funding.
PELATIHAN OPTIMALISASI PEMBAYARAN DENGAN MENGGUNAKAN APLIKASI UNTUK MENINGKATKAN EFESIENSI PADA UMKM Amanda, Azhara Yunefa; Fatichah, Zuchriyah; Wahyu Nazila; Zara Tania Rahmadi; Dias Adi Dharma
PUAN INDONESIA Vol. 7 No. 1 (2025): Jurnal PUAN Indonesia Vol. 7 No. 1 Juli 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i1.363

Abstract

The Small and Medium Enterprises (SMEs) sector plays a crucial role in Indonesia's economy, contributing over 60% to the GDP and significantly aiding in job creation. However, many SMEs face challenges in adopting technology, particularly in digital payment systems. This study explores the potential of optimizing digital payment methods to improve operational efficiency in SMEs. The research focuses on providing training for SMEs, particularly in the culinary industry, to help them transition from traditional cash payments to digital transactions. Using a hands-on training approach, the study demonstrates how SMEs can integrate digital payment applications into their operations, resulting in increased efficiency, better financial record-keeping, and enhanced customer satisfaction. The findings underscore the importance of digital payment adoption for enhancing business competitiveness and customer convenience in a rapidly evolving digital landscape. Ultimately, this initiative shows that training SMEs in digital payments can drive substantial operational improvements and prepare them for a more competitive market environment.
Pelatihan Perdagangan Ekspor Bagi Mahasiswa Dan Dosen Ibi Kosgoro 1957 Serta Pelaku Ukm Anggraeni, Noerlina; Widjanarko, Widjanarko; Puspita, Afrida Sary; Zobir, Obing Said; Rahmadi, Zara Tania; Damayanti, Prisila; Putra, Febryano Manggala; Sukma, Agus Hitopa; Kristantini, Rr. Aryanti; Alamsyah, Alamsyah; Dewi, Dyah Utami
Jurnal Peradaban Masyarakat Vol. 5 No. 4 (2025): Jurnal peradaban masyarakat (JPM)
Publisher : LPPM STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jpm.v5i4.602

Abstract

Perdagangan internasional diartikan sebagai sejumlah transaksi perdagangan/jual beli diantara pembeli dan penjual pada suatu pasar, demi mencapai keuntungan yang maksimal bagi kedua belah pihak yang bertujuan untuk meningkatkan Gross Domestic Product (GDP). Perdagangan tersebut terjadi karena tidak ada negara yang mampu memenuhi kebutuhannya sendiri. Pengabdian kepada Masyarakat (PkM) ini pelaksanaannya bekerja sama dengan Pusat Pendidikan Export dan Jasa Perdagangan Kementerian Perdagangan Republik Indonesia. Dengan melakukan pelatihan bisnis online ekspor peserta dalam hal ini dosen dan mahasiswa IBI Kosgoro 1957 memiliki tambahan pengetahuan terkait bagaimana memulai ekspor yang dapat dilakukan secara perorangan.
Information on Firm Value Determinants Based on Investment Decision and Dividend Policy Rahmadi, Zara Tania; Yulianto, Kampono Imam; Damayanty, Prisilia
International Journal of Artificial Intelligence Research Vol 7, No 1.1 (2023)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v7i1.1.1041

Abstract

Due to the high level of investment that occurs today, this study aims to determine the Determinants of Investment Decisions, Dividend Policy and its Implications for Firm Value. The research method used in this research is quantitative method with the type of data used is panel data (pooled data) which is a combination of data from time series data with cross section data. The population in this study are companies listed on the Jakarta Islamic Index (JII) for the period 2019 to 2021. For sampling techniques in this study using non-random sample techniques with purposive sampling method. To answer the alleged hypothesis in this research using the panel regression model estimation method where the statistical tool that will be used is EViews 10. The output of this research will be published in the Sinta 2 indexed national journal, for the level of technology readiness (TKT) of the proposed research, namely the TKT type of social humanities and education, which is defined in the utilisation of R & D results for the improvement of policies and governance with the achievement of indicator point 3, namely the results / outputs of R & D delivered as a reference and information for related parties
PENYULUHAN DAN PELATIHAN PELAPORAN KEUANGAN METODE SEDERHANA BAGI UMKM DENGAN APLIKASI ACCURATE Suci Indah Sari; Alvina Fidiani; Risma Nahdatul Aulia; Putri Anjelina; Zara Tania Rahmadi
Jurnal Pengabdian Teratai Vol. 5 No. 1.2 (2024): Vol. 5 No. 1.2 (2024): Jurnal Pengabdian Teratai
Publisher : Lembaga Penelitian Dan Pengabdian Pada Masyarakat (LPPM) Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/teratai.v5i1.2.1763

Abstract

Pencatatan pelaporan keuangan sederhana bagi Usaha Mikro, Kecil dan Menengah sangat penting bagi keberlanjutan usaha. Kegiatan ini untuk mendorong literasi keuangan dan penerapan teknologi informasi keuangan di sektor UMKM, mendukung pertumbuhan dan keberlanjutan usaha serta bertujuan mempercepat pemahaman dalam mengelola dan melaporkan keuangan. Hasil pengabdian kepada masyarakat menunjukkan bahwa penerapan metode sederhana ini memberikan dampak positif terhadap kemampuan UMKM dalam menyusun dan melaporkan keuangan mereka dengan lebih terstruktur dan akurat.
Co-Authors Abdul Muchlis Abiyah, Indra Adib Achmad Fauzi Adji Suratman Sekolah Tinggi Ilmu Ekonomi Y.A.I. Jakarta Afrida Sary Puspita Afriyanti, Reni Agus Hitopa Sukma Agustina, Ratna Fia Ahmad Nurdin Hasibuan Alamsyah - Alhabsyi, Zulfa Alvina Fidiani Amanda, Azhara Yunefa Anaku Putri, Tigha Angellina Merry Susetyawan Anisya Chintia Anjelina, Putri Aprih Santoso Apriliandani, Cut Tia Apriyatin, Hidup Arani Tri Kinasih Arini, Anya Nurpuspa Asih Purwana Sari Aulia Wildayani Aulia, Risma Nahdatul Azizah, Wafiq Baskoro, Fandi Basuki, Veronica Cipta Simone Bekti, Ugik Setia Dadan Sundara Damayanti, Prisila Damayanty, Prisilia Daris Purba Dessy Ferditha Dewi, Dyah Utami Dharma , Dias Adi Dharma, Dias Adhi Dheo Rimbano Diah Nurdiana Dias Adhi Dharma Dias Adi Dharma Dias Adi Dharma Dipa Teruna Awaloedin Djunaidy , Djunaidy Efendi, Kamila Kalsum Elok , Galuh Putri Eni Suharti Fatichah, Zuchriyah Fatimah Zahra Fauziah, Dini Saidah Febryano Manggala Putra Fidiani, Alvina Finka Fitriany Fitriany, Finka Hafizha Nuraeni Hardinah, Siti Hari Kurniawanto Haswan Yunaz Hatkasum Ratu Mony Herdinov, Adam Humaira, Balqis Al Hustna Dara Sarra Ibnatul Istinganah Indra Setiawan Indra Setiawan Indra Setiawan Indra Setiawan Irzan Soepriyadi Istinganah, Ibnatul Istiqomah , Rulyannas Tasya Kabul Wahyu Utomo Kampono Imam Yulianto Kampono Imam Yulianto Keban, Agustina Hira Khoiriyah Nuradilah Khotimah, Husnil Kustiah, Asih Kusuma, Mufid Hadi LM Nursalam Makapuan, Siska Theresiana Maulida Karimah Medy Desma Fatwara Meganingrum, Herlin Kartika Meilani, Tantri Muhammad Aria Wahyudi Muhammad Aria Wahyudi Muhammad Firmansyah, Muhammad Mutiyah, Mutiyah Nasruji, Nasruji Noerlina Anggraeni Nur Hikmah Nuradilah, Khoiriyah Nurdiana , Diah Nurdiana, Diah Nurlatifah, D Nurma Dhona Handayani Nursyiah , Lely Salsabila Pane, Citra Swantika Pemadi, Syifa Febyca Nur Pratama, Rizki Dinar Prihatini, Septi Ana Prisila Damayanty Puspa Rini Puspitasari, Novita Maryati Putra, Surya Dwi Putri , Adelia Putri Anjelina Rahayu, Narsih Rahmadanti, Erinda Rainisa, Fadia Ramadhana, Nur Anisah Rayan Rayan, Rayan Risma Nahdatul Aulia Rizqi , Az-Zahroh Rizqi, Az Zahroh Romli Jumpai Panggabean Romli Romli, Romli RR. Aryanti Kristantini Rudi Laksono Salwa, Shifa Ashila Sapiri, Muhtar Sari, Putri Netasya Sari, Suci Indah Sekararum Sherlenadya Purba Septiyani, Herma Setiaji, Muhammad Fatih Simanjuntak, Pastima Soo Il, Kim Suci Indah Sari Sulistiowati, Puji Suratman Surbakti, Sevani Relitna Br Susetyawan, Angellina Merry Sylvia Kartika Dhamayanti Tigha Anaku Putri Tommy Kuncara Umam, Ikeu Nur Ikhdal Virandadipa, Dwika Wahyu Nazila Wahyu Utomo, Kabul Widayati, Enny Widjanarko , Widjanarko Widjanarko Widjanarko Widjanarko Widjanarko, Widjanarko Wildayani, Aulia Wirlanda, Fadlina Yulianto , Kampono Imam Yulianto, Kampono Imam Zobir, Obing Said