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All Journal Jurnal Wira Ekonomi Mikroskil Among Makarti Riset Akuntansi dan Keuangan Indonesia Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Analisis Bisnis Ekonomi Aptisi Transactions on Management Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking Jurnal Akuntansi dan Audit Syariah (JAAIS) Jurnal Manajemen, Bisnis dan Kewirausahaan Abdi Makarti Sahmiyya: Jurnal Ekonomi dan Bisnis Velocity: Journal of Sharia Finance and Banking ADM : Jurnal Abdi Dosen dan Mahasiswa Jurnal Analisis Bisnis Ekonomi
Pratomo Cahyo Kurniawan
Universitas Islam Negeri K.H. Abdurahman Wahid Pekalongan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT 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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The Role of Duty Complexity as a Moderation of the Influence Auditor's Professional Knowledge and Ethics on Audit Quality Setyowati, Widhy; Kurniawan, Pratomo Cahyo; Mardiansyah, Aditya; Harahap, Eka Purnama; Lutfiani, Ninda
APTISI Transactions on Management (ATM) Vol 5 No 1 (2021): ATM (APTISI Transactions on Management: January)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/atm.v5i1.1483

Abstract

This study aims to analyze the effect of professional knowledge and auditor ethics to audit quality with task complexity as moderating variable. which consists of 80 respondents, data collection methods using questionnaires, data analysis methods using multiple linear regression analysis and data processing using SPSS application. From the results of the partial test, professional knowledge variable gives positive and significant effect to the quality of audit quality, as well as the auditor ethics variable that gives positive and significant effect to audit quality . Task complexity can not moderate the effect of professional knowledge to audit quality but task complexity as moderate variable the effect of auditor ethics to audit quality. Those variables simultaneously have the positive and significant influence to the audit quality
Program Literasi Investasi Produk Pasar Modal Menuju Kebebasan Finansial Bagi Generasi Z Pratama, Versiandika Yudha; Muhammad Aris Safi’i; Happy Sista Devy; Pratomo Cahyo Kurniawan; Syamsuddin; Syifa Rohmah; Mohammad Adi Windiarko
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 2 No. 1 (2024): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v2i1.567

Abstract

Pesatnya perkembangan teknologi membuat life style Gen Z cenderung konsumtif dan tidak berpikir untuk melakukan manajemen keuangan yang benar dengan cara berinvestasi, salah satunya pada produk pasar modal. Investasi bagi Gen Z diharapkan sebagai wadah untuk menjembatani menuju ketercapaian financial freedom. Masih rendahnya pengetahuan mengenai konsep investasi pada produk pasar modal menjadi masalah utama yang melanda siswa SMA N 2 Pemalang, sehingga perlu adanya program pengabdian tentang literasi investasi produk pasar modal yang tujuannya untuk meningkatkan pemahaman gen Z dalam berinvestasi. Metode Edukasi dipilih dengan mengajarkan pentingnya investasi menuju merdeka finansial. Selanjutnya, untuk meningkatkan inklusi investasi pasar modal dengan melakukan pelatihan praktik investasi saham menggunakan aplikasi simulasi trading saham dari rekanan sekuritas. Kegiatan ini diikuti oleh sekitar 100 peserta dan terlaksana dengan lancar. Melihat antusiasme peserta, tim pengabdian akan melanjutkan program-program literasi pasar modal ke depannya seperti Sekolah Pasar Modal dengan menggandeng pihak-pihak praktisi yang berkompeten di bidang pasar modal.
Intellectual Capital and Risk Management to Overcome Non Performing Loans Azmi, Fika; Kurniawan, Pratomo Cahyo
Jurnal Analisis Bisnis Ekonomi Vol 19 No 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i1.4253

Abstract

The implementation of risk management is an obligation that must be carried out by rural banks in every business activity in accordance with Financial Services Authority regulation 13/OJK.03/2015. This study aims to examine whether the implementation of risk management can strengthen or weaken the effect of intellectual capital on non-performing loans. The sampling method used the saturated method and obtained data of 26 research samples. The selected respondents were the leaders of the rural banks in Semarang City. Data analysis using Moderated Regression Analysis (MRA) shows that intellectual capital has a negative effect to non-performing loans. Furthermore, the implementation of risk management strengthens the relationship between intellectual capital and non-performing loans. This means that optimal management of intellectual capital and supported by effective risk management will reduce non-performing loans
Pengaruh Literasi Keuangan Syariah Terhadap Minat Masyarakat Menggunakan Produk Perbankan Syariah Maulidya, Lailatul; Husni Awali; Pratomo Cahyo Kurniawan
Sahmiyya: Jurnal Ekonomi dan Bisnis Vol 4, No 2 November 2025
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

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Abstract

Perbankan syariah di Indonesia berkembang dengan baik, namun masih menghadapi kendala berupa rendahnya literasi keuangan syariah masyarakat. Penelitian ini bertujuan mengetahui pengaruh literasi keuangan syariah terhadap minat masyarakat menggunakan produk perbankan syariah. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan fenomenologi untuk memahami pengalaman masyarakat dalam mengadopsi pengetahuan literasi keuangan syariah serta dampaknya terhadap minat mereka. Data diperoleh dari studi dokumen dan kajian pustaka. Hasil penelitian menegaskan literasi keuangan syariah yang meliputi pemahaman prinsip-prinsip syariah dan produk terkait memiliki efek positif signifikan terhadap pembentukan minat. Minat berfungsi sebagai variabel yang memediasi hubungan literasi dan keputusan penggunaan. Temuan ini mengusulkan strategi literasi yang mengintegrasikan pendekatan sosio-kultural, tokoh masyarakat terpercaya, dan pemanfaatan media sosial agar edukasi lebih efektif. Oleh karena itu, bukan sekedar transfer pengetahuan, namun perlu fokus pada pembangunan minat dan kepercayaan masyarakat untuk mendukung penggunaan produk perbankan syariah.
PENGELOLAAN SAMPAH BERBASIS KOMUNITAS: INTEGRASI BANK SAMPAH DAN KOMPOSTER EMBER TUMPUK DI DESA KEMPLONG PEKALONGAN Prayogi, Arditya; Faradhillah, Nadia; Nasrullah, Riki; Kurniawan, Pratomo Cahyo; Berliannanda, Anugrah F.; Pujiono, Imam Prayogo
ABDI MAKARTI Vol 5, No 1 (2026): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/abdimakarti.v5i1.938

Abstract

Organic and inorganic waste management in Indonesia is a major challenge due to the high volume of household waste. In Kemplong Village, Pekalongan, the problem of organic and inorganic waste is exacerbated by a lack of awareness and limited processing facilities, leading to waste accumulation, resulting in pollution and health risks. The Community Service Program (KKN) 62 of UIN Gusdur Pekalongan took the initiative to address this problem by integrating the Waste Bank Unit (BSU) and stacked bucket composters as an integrated solution. The program involved outreach, participation, and practical training during the KKN period, involving the BSU group and housewives. Results showed a reduction in unmanaged waste, increased public awareness, and the production of three active composters, supporting SDG 11. Key challenges include the short duration of the program and reliance on voluntary participation. Strengthening collaboration with local governments is needed for ongoing monitoring, training in marketing recycled products, and the development of waste management infrastructure.
Co-Authors Adwiyah, Nailatul Arditya Prayogi Azizah, Devi Nur Berliannanda, Anugrah F. Berliannanda, Anugrah Fitria Devi Nur Azizah Devy, Happy Sista Febriani, Fenti Fika Azmi Harahap, Eka Purnama Hilaliyyan, Nauval Husni Awali Imam Prayogo Pujiono Indah Wulandari Wilujeng Izaty, Santi Nailul Jilma Dewi Ayu Ningtyas Khairina Nur Izzaty Mardiansyah, Aditya Maulidya, Lailatul Mohammad Adi Windiarko Muhammad Aris Safi’i Nadia Faradhillah, Nadia Nafilah . Nia Suciati, Nia Ninda Lutfiani Nurfairoh, Nurfairoh Pujiati Pujiati Ramadhani, Rini Rifki Dafa Surya Riki Nasrullah Rohmad Abidin Rohmad Abidin, Rohmad Rohmah, Syifa Safrina, Dessy Putri Samaniyati, Intan Singgih Setiawan Singgih Setiawan Syamsuddin Syifa Rohmah Syifa Rohmah Tri Nurhidayah Tri Nurhidayah, Tri Versiandika Yudha Pratama Widhy Setyowati