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All Journal Jurnal Akuntansi Multiparadigma Akuisisi : Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Owner : Riset dan Jurnal Akuntansi ACCRUALS (Accounting Research Journal of Sutaatmadja) Indonesian Journal of Accounting and Governance Jurnal Atma Inovasia SWARNA PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Tan Ming Kuang
Universitas Kristen Maranatha
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Peningkatan Literasi Keuangan, Efikasi Diri, dan Perilaku Kredit Berisiko melalui Workshop Smart Money Management bagi Mahasiswa Kirirom Institute of Technology, Cambodia Imelda Junita; Maya Malinda; Johannes Buntoro Dharmasetiawan; Joni Joni; Meythi; Riki Martusa; Santy Setiawan; Rapina; Tan Ming Kuang; Surya Setyawan
Jurnal Atma Inovasia Vol. 5 No. 6 (2025)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v5i6.12009

Abstract

The Smart Money Management community service program was designed to improve financial literacy, self-efficacy, and reduce risky credit behavior among students at Kirirom Institute of Technology (KIT), Cambodia. In the context of students facing challenges in personal financial management due to lack of knowledge and experience, this program aims to equip them with basic knowledge of financial management through an educational and interactive approach. The implementation method includes delivering materials on the concepts of SMART Goal and Smart Money Management, as well as participatory training activities in the form of frugal living action pictures. The evaluation results showed that the financial literacy score increased from 2.37 to 2.57, and self-efficacy from 3.28 to 3.7, while the perception of risky credit behavior decreased by 0.08 points. In addition, the results of the personal assessment showed an increase in the number of students who had a high understanding of finance from 2 to 7 people. These findings indicate that the program was successful in improving participants' understanding and positive attitudes towards financial management. Thus, this program contributes to strengthening students' ability to make wise financial decisions and fostering a disciplined and independent attitude in managing their finances in the future.
Can ESG Save Zombie Companies During the Covid-19 Pandemic? Witanto, Revaldo Farrel; Kuang, Tan Ming
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.59323

Abstract

This study examines the relationship between Environmental, Social, and Governance (ESG) and the zombie firm phenomenon. The study employs secondary data from the data provider Revinitif Eikon, encompassing companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2021, excluding the financial sector, and employing purposive sampling techniques for data collection. The collected data was then analyzed through logistic regression using SPSS software version 26. The findings indicate that ESG harms zombie companies, which suggests that ESG can prevent companies from becoming zombies. Companies with higher levels of ESG implementation are less likely to become zombies. This suggests that companies with strong ESG practices are more resilient to economic instability, especially during the COVID-19 pandemic. This study contributes to the literature on zombie companies and ESG and supports stakeholder theory and the triple bottom line concept. This study has practical implications for company management, providing insights on how to implement ESG principles in operational practices to ensure long-term sustainability. This study introduces novelty by integrating the context of the COVID-19 pandemic to investigate the correlation between ESG and zombie firms, while also adopting the more rigorous theoretical framework proposed by Hoshi et al., (2012) in assessing zombie companies, in contrast to Ren et al., (2022).
Co-Authors Adela Nadya Aditia, Nugraha Calvin Marchellino Adrian Yudisthira Agustinus, Andre Cahyadi, Andreas Candra Sinuraya Debbianita Debbianita Dien Noviany Rahmatika Elyzabet Indrawati Marpaung Endah Purnama Sari Eddy Esther Natalia Excel, Alexander Fahmi Dwi Suhenda Hanny Hanny Hanny Hanny Imelda Junita Ita Salsalina Lingga Jessica Febriani Johannes Buntoro Darmasetiawan Johannes Buntoro Dharmasetiawan Joni Joni Keith Yohanes Reinhart Lauw Tjun Tjun Lidia Memori Hia Lidwina Andrea Lilianawati Lilianawati Marcella Hoetama Maria Natalia Maya Malinda Meyliana Meyliana Meythi Meythi Meythi, Meythi Michelle Fedora Nara Ika Prayendra Novi Kurniawan Ollin Flajuanta Tjando Purwati, Misma Adhytia Raflesia, Shania Rapina Rapina Rapina Rapina Rapina Reynard Tandayu Riki Martusa Riki Martusa Samuel Oktavianus Santy Setiawan Sasongko, Sonnya Nurman Se Tin Shania Katherine Sidebang Sherina Karyanto Sillvyana Budiarto Sinta Setiana Surya Setyawan Vania Marleen Wijaya, Dicky Witanto, Revaldo Farrel