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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Journal of Artificial Intelligence and Digital Business Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Emylia Yuniarti
Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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EDUKASI LITERASI KEUANGAN BAGI PENGRAJIN SONGKET DI DESA MUARA PENIMBUNG ULU GUNA MENGURANGI PERILAKU KONSUMTIF DI ERA NEW NORMAL Patmawati Patmawati; Rochmawati Daud; Inten Meutia; Emylia Yuniarti; Meita Rahmawati
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 3 (2022): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i3.8947

Abstract

ABSTRAKKurangnya informasi yang diterima oleh warga Desa terkait literasi keuangan menjadi salah satu penyebab pengelolaan keuangan masyarakat belum baik sehingga mengakibatkan perilaku konsumtif yang tidak sesuai dengan kebutuhan masih tinggi. Dampak dari pandemi covid-19 yang saat ini sudah memasuki era new normal menuntut warga desa pada umumnya dan pengrajin songket khususnya untuk pandai-pandai dalam mengelola keuangan. Salah satu desa yang masih kurang pemahaman akan melek keuangan adalah Desa Muara Penimbung Ulu. Kegiatan pengabdian masyarakat ini dilakukan dengan tujuan memberikan edukasi literasi keuangan yang dapat membantu para warga desa dalam mengurangi perilaku konsumtif di Era New Normal, memberikan edukasi pemahaman literasi keuangan sehingga dapat meningkatkan kesadaran keuangan yang baik dan efektif serta untuk memberikan edukasi penerapan literasi keuangan yang dapat dilakukan oleh warga sehingga dapat menambah wawasan dan pengetahuan mengenai pengelolaan keuangan yang efektif bagi para warga Desa Muara Penimbung Ulu. Langkah-langkah yang dilakukan adalah memberikan pemahaman mengenai literasi keuangan dengan cara ceramah dan diskusi serta melakukan monitoring dan evaluasi untuk melihat tingkat pemahaman para pengrajin songket mengenai penerapan literasi keuangan. Hasil dari kegiatan pengabdian ini adalah meningkatnya pemahaman para pengrajin songket mengenai literasi keuangan, para pengrajin songket mampu mengaplikasikan penerapan literasi keuangan yang baik. Kata kunci: covid-19; literasi keuangan; pandemic. ABSTRACTThe lack of information received by villagers related to financial literacy is one of the causes of financial management of the community has not been good, resulting in consumptive behavior that is not in accordance with the needs is still high. The impact of the covid-19 pandemic that has now entered the new normal era requires villagers in general and songket craftsmen, especially to be clever in managing finances. One of village that still lacks understanding of financial literacy is Muara Penimbung Ulu Village. This community service activity is carried out with the aim of providing financial literacy education that can help villagers in reducing consumptive behavior in the New Normal Era. Providing financial literacy understanding education that can be done by villagers so as to increase good and effective financial awareness and to provide education on the application of financial literacy that can be done by residents so as to add insight and knowledge about effective financial management for the residents of Muara Penimbung Ulu Village. The steps taken are to provide an understanding of financial literacy by means of lectures and discussions as well as monitoring and evaluating to see the level of understanding of songket craftsmen regarding the application of financial literacy.The result of this service activity is the increasing understanding of songket craftsmen regarding financial literacy, songket craftsmen are able to apply the application of good financial literacy. Keywords: covid-19; financial literacy; pandemic.
Mengapa Akuntansi Syariah? Studi Interpretif terhadap Preferensi Mahasiswa Inten Meutia; Padilah Isnaini; Emylia Yuniarti
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (755.134 KB) | DOI: 10.24815/jdab.v5i1.8165

Abstract

This study aimed to understand the accounting department students’ interest in choosing Islamic accounting course, especially the accounting students at Faculty of Economics, University of Sriwijaya. This study used phenomenology in the domain of interpretive paradigm to explore factors that motivate students to choose or not to choose Islamic accounting courses. The attribution theory was used to identify whether student motivation is determined by internal drive or external drive. The number of informants in this study was twelve students consisting of six students who choosed the subject of Islamic accounting and six students who did not choose the Islamic accounting course. The research findings showed that Islamic accounting course is mainly selected by students whose carrier plan in Islamic accounting. Students who have internal locus of control tend to make choices based on in order motive, while students who have external locus of control tend to make choices based on because of motive.
The Role of Motivation and Organizational Behavior in Managerial Decision-Making: Rationality or Behavioral Influence? A Behavioral Accounting Perspective Lovanka Salsabila Aulia Putri; Nadira Ramadhani; Muhammad Farhan; Emylia Yuniarti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8227

Abstract

Managerial decisions in accounting practice often deviate from the assumptions of pure rationality due to the influence of psychological and organizational factors. In practice, managers do not always make decisions solely based on logical calculations and financial information, but are also affected by motivation, cognitive biases, emotions, organizational culture, reward systems, and social pressures within the workplace. This study aims to analyze the role of motivation and organizational behavior in managerial decision-making from a behavioral accounting perspective, particularly in explaining the tension between rationality and behavioral influence in organizational settings. The research employs a Systematic Literature Review (SLR) method using the PRISMA framework by qualitatively reviewing accredited articles indexed in Scopus, SINTA, and Google Scholar from 2020–2026. The findings indicate that managerial decision-making is strongly influenced by intrinsic and extrinsic motivation, bounded rationality, emotional conditions, and organizational dynamics such as corporate culture, leadership patterns, and team interactions. These behavioral factors significantly shape how accounting information is interpreted and used in decision-making processes. The study concludes that behavioral accounting provides a more comprehensive framework for understanding managerial decisions by integrating psychological and organizational dimensions into accounting practices and professional judgment, particularly in increasingly dynamic, uncertain, and technology-driven modern organizational and business environments across various industrial sectors.
Filosofi Ilmu dalam Akuntansi Keperilakuan: Menggugat Netralitas Informasi Akuntansi Gabriel Ananta; Jhonson Jhonson; Veri Hariyanto; Emylia Yuniarti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8389

Abstract

Studi ini secara kritis meneliti landasan filosofis akuntansi perilaku untuk menantang asumsi netralitas informasi akuntansi, yang telah lama dianggap sebagai karakteristik utama pelaporan keuangan. Penelitian ini menggunakan pendekatan tinjauan pustaka kualitatif, menganalisis berbagai studi yang diterbitkan antara tahun 2020 dan 2025 dari jurnal internasional, laporan badan standar akuntansi, dan studi interdisipliner yang menghubungkan akuntansi dengan psikologi, sosiologi, dan teori kritis. Hasilnya menunjukkan bahwa akuntansi tidak sepenuhnya bebas nilai tetapi dipengaruhi oleh perilaku manusia, konteks sosial, dan dinamika kelembagaan. Dalam proses pelaporan keuangan, akuntan, manajer, dan auditor membawa pertimbangan subjektif yang memengaruhi penyajian dan interpretasi informasi keuangan. Lebih lanjut, pengembangan Kecerdasan Buatan dalam praktik akuntansi menciptakan risiko baru berupa bias algoritmik karena data pelatihan yang tidak representatif, kurangnya transparansi model, dan pengawasan manusia yang lemah. Kondisi ini dapat mengurangi skeptisisme profesional, yang sangat penting untuk menjaga kualitas pelaporan keuangan. Perspektif akuntansi kritis juga menekankan bahwa akuntansi sering berfungsi sebagai alat untuk melegitimasi kekuasaan dan kepentingan pihak dominan, bukan sekadar representasi objektif dari realitas ekonomi. Oleh karena itu, netralitas akuntansi lebih baik dipahami sebagai tujuan normatif daripada kondisi yang dapat dicapai secara empiris. Studi ini menekankan pentingnya mengintegrasikan refleksi filosofis, wawasan perilaku, dan kesadaran etis dalam mengembangkan praktik, standar, dan pendidikan akuntansi yang lebih responsif terhadap kompleksitas lingkungan manusia dan sosial.
Co-Authors Gabriel Ananta Inten Meutia Jhonson Jhonson Lovanka Salsabila Aulia Putri Meita Rahmawati Muhammad Farhan Nadira Ramadhani Padilah Isnaini Patmawati Patmawati Rochmawati Daud, Rochmawati Veri Hariyanto