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All Journal Research Report - Social Science Jurnal Ilmiah Ekonomi Islam Jurnal Kreativitas PKM Jurnal Pengabdian Dharma Laksana Jurnal Teknologi dan Manajemen Industri Jurnal Muara Ilmu Ekonomi dan Bisnis Community Engagement and Emergence Journal (CEEJ) MANNERS Management and Entrepreneurship Journal Madaniya Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal PADMA: Pengabdian Dharma Masyarakat Journal of Innovation and Community Engagement Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset dan Inovasi Manajemen Journal of Ekonomics, Finance, and Management Studies
Vincentia Wahju Widajatun
Universitas Widyatama, Bandung, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Literasi Keuangan untuk Sustainable Development Goals: Workshop Pengenalan Aplikasi Laporan Keuangan Sederhana bagi Pengurus dan Anggota Rahastra CU Kota Bandung Widajatun, Vincentia Wahju; Mukhlis, Tanti Irawati; Susanti, Neneng; Sumantri, Muhammad Bayu Aji; Padmanegara, Oliver Hasan; Yanida, Pebri
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 9, No 1 (2026): Volume 9 Nomor 1 (2026)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v9i1.21059

Abstract

ABSTRACT The increasingly dynamic development of the financial sector requires an increase in financial literacy for the community, especially for Micro, Small, and Medium Enterprises (MSMEs). Low financial literacy can lead to less than optimal financial management, thus having a negative impact on business performance and sustainability. This study seeks to enhance the comprehension of financial literacy among MSME participants through the Community Service (PkM) initiative in partnership with Rahastra Cooperative. The approach employed in this program includes lectures and tutorials that offer knowledge and training on utilizing digital financial recording applications for MSME operators. The training outcomes indicate that the adoption of digital technology for financial recording assists MSMEs in generating more organized financial reports, thereby improving their access to financing and enhancing their financial management practices. Therefore, boosting technology-driven financial literacy can serve as an effective means to elevate the competitiveness and long-term viability of MSMEs.. Keywords: Financial Literacy, Msmes, Digital Financial Recording, Financial Applications, Financial Management.  ABSTRAK Perkembangan sektor keuangan yang semakin dinamis menuntut peningkatan literasi keuangan bagi masyarakat, terutama bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Literasi keuangan yang rendah dapat menyebabkan pengelolaan keuangan yang kurang optimal, sehingga berdampak negatif pada kinerja dan keberlanjutan usaha. Penelitian ini bertujuan untuk meningkatkan pemahaman literasi keuangan bagi pelaku UMKM melalui program Pengabdian Kepada Masyarakat (PkM) yang bekerja sama dengan Koperasi Rahastra. Metode yang digunakan dalam kegiatan ini adalah ceramah dan tutorial yang memberikan wawasan serta pelatihan penggunaan aplikasi pencatatan keuangan digital bagi pelaku UMKM. Hasil pelatihan menunjukkan bahwa penggunaan teknologi digital dalam pencatatan keuangan membantu UMKM dalam menyusun laporan keuangan yang lebih sistematis, sehingga dapat meningkatkan akses mereka terhadap pendanaan serta memperbaiki pengelolaan keuangan usaha. Dengan demikian, peningkatan literasi keuangan berbasis teknologi dapat menjadi solusi efektif dalam meningkatkan daya saing dan keberlanjutan UMKM. Kata Kunci: Literasi Keuangan, UMKM, Pencatatan Keuangan Digital, Aplikasi Keuangan, Pengelolaan Keuangan.
Pengaruh Profitabilitas, Solvabilitas, dan Efisiensi Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi Jakaria Mahardhika; Vincentia Wahju Widajatun
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10304

Abstract

This study aims to analyze the effect of profitability (ROA), solvency (DER), and efficiency (TATO) on firm value (PBV) with firm size as a moderating variable among companies in the Basic Materials Sector, Basic Chemical Sub-Industry listed on the Indonesia Stock Exchange during the 2019–2023 period. The research employs a descriptive quantitative method using panel data from 14 companies, resulting in a total of 70 observations obtained from annual financial reports. The data were analyzed using multiple regression with the Moderated Regression Analysis (MRA) approach through EViews 12 software. The findings reveal that, partially, profitability and efficiency have a significant effect on firm value, while solvency has no significant effect. Furthermore, firm size strengthens the relationship between profitability and efficiency on firm value, yet fails to moderate the relationship between solvency and firm value. These results imply that higher profitability and efficient asset utilization can enhance firm value, particularly in larger firms, while the level of leverage does not significantly influence investor valuation. The study contributes to financial management literature by emphasizing the moderating role of firm size in the relationship between financial performance indicators and firm value in the Indonesian basic chemical industry.
Co-Authors Abdul Rozak Effendi, Kharisya Ayu Hasan, Oliver Ichsani, Sakina Ida Nuraida Indah, Annisa Nurpuspa Ivan Gumilar Sambas Putra Ivan Sambas Putra Jakaria Mahardhika Kristiastuti, Francisca Lilian Danil Muhammad Bayu Aji Muhammad Bayu Aji Sumantri Muhammad Bayu Aji Sumantri Mukhlis, Tanti Irawati Neneng Susanti Nugi Mohammad Nugraha Nugi Muhammad Nugraha Nugraha, Nugi M Oliver Hasan Padmanegara Padmanegara, Oliver Hasan Pebri Yanida Pebri Yanida, Pebri Reva Yuliani Sakina Ichsani SALSABILA, ANNISA Sumantri, Muhammad Bayu Aji Supardi Supardi Susanti, Neneng Tanti Irawati Mukhlis Tanti Irawati Mukhlis Wardani, Twinadya Adryan Yuliani, Reva