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Entrepreneurial Curriculum Development through the Production of Eco Print Batik for Primary School Ranti Kurniasih; Slamet Santoso; Fery Setiawan; Nur Sayidatul Muntiah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6019

Abstract

This study is designed to cultivate a primary school curriculum that is particularly related to entrepreneurship. It is vital for primary school students to recognize and be taught Entrepreneurial education earlier as a paramount component in enhancing their independence and competence to seize the opportunities in the era of free marketplace today. Not only is this research driven by the fact that the introduction of entrepreneurial-related professions has been low compared to other professions, but also conducted to explore and stimulate the entrepreneurship values of primary school students, empowering the human resources competence. Entrepreneurial-based curriculum can direct the learning process of both students and teachers possessing indispensable roles to cultivate concepts concerning entrepreneurial activities. This curriculum development, ultimately, becomes a challenge to encounter an economic crisis, as well as, an opportunity to prepare young generations that are not limited to be ready to work but open field work. 
Pelatihan dan Pendampingan Pengelolaan Keuangan pada Amal Usaha Muhammadiyah (AUM) Pendidikan di Kabupaten Ngawi dalam Mewujudkan Pengelolaan Keuangan Sekolah yang Akuntabel : Pengabdian Nur Sayidatul Muntiah; Nurul Hidayah; Choirul Hamidah
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3141

Abstract

The financial governance of Muhammadiyah's Charity Enterprises (AUM) needs to be improved through joint studies and coordination. Based on initial observations, the AUM budget management system in schools is still partial and unsustainable. This indicates the need for the preparation of financial reports in accordance with accounting standards to ensure more accountable AUM financial management. The community service partner in this activity is Muhammadiyah University of Ponorogo. This program aims to improve the quality and standardization of AUM finances in the education sector to meet the principles of accountability, responsibility, and transparency. The activity was carried out through a Short Accounting Course for Muhammadiyah school treasurers in Ngawi City to improve the ability to prepare good and correct financial reports. The activity methods include: 1) AUM accounting training, 2) Mentoring school treasurers, 3) Student data collection, bills, and graduation policies to prevent the accumulation of diplomas and receivables, 4) Training in the implementation of internal control systems. It is hoped that treasurers can optimize the use of this application to realize accountable and transparent financial management.
PENGARUH INVESTMENT OPPORTUNITY SET, STRUKTUR MODAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Nabilla Juli Rahmawati; Ardyan Firdausi Mustoffa; Nur Sayidatul Muntiah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7261

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh investment opportunity set, struktur modal, dan kepemilikan institusional terhadap nilai perusahaan sektor transportasi dan logistik di BEI periode 2018-2024, dengan metode kuantitatif serta menggunakan data sekunder dari sumber yang sudah tersedia. Terdapat 19 perusahaan yang menjadi sampel dan telah memenuhi kriteria yang telah ditetapkan berdasarkan purposive sampling. Analisis data dilakukan menggunakan teknik analisis regresi data panel dengan software yang digunakan yaitu EViews 12. Penelitian ini membuktikan bahwa nilai perusahaan dipengaruhi secara nyata oleh investment opportunity set dan struktur modal, sementara faktor kepemilikan institusional tidak menunjukkan pengaruh yang berarti secara mandiri. Akan tetapi, kombinasi dari ketiga faktor ini secara kolektif berpengaruh kuat terhadap nilai perusahaan.
Analisis Penerapan Akuntansi pada Instrumen Lindung Nilai Berdasarkan PSAK 71 dalam Meminimalisir Risiko Eksposur Transaksi Firda Aftiani Azizatul Muna; Nur Sayidatul Muntiah; Nurul Hidayah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3677

Abstract

This study aims to compare the effectiveness of three hedging techniques : forward contract hedging, money market hedging, and currency option hedging and to evaluate their eligibility for hedge accounting under PSAK 71 based on three qualifying criteria: economic relationship, credit risk effect, and hedge ratio, in mitigating transaction exposure risk arising from import liabilities. The study employs a quantitative approach using secondary data from annual reports of metals and minerals subsector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The sample comprises an unbalanced panel of 39 firm-year observations from eight companies. Data were analyzed using the Dollar Offset Method to assess compensation levels and Ordinary Least Squares (OLS) regression, supported by classical assumption tests. The findings indicate that all three hedging techniques effectively mitigate transaction exposure risk, although with different compensation profiles. Forward contract hedging and currency option hedging satisfy the classical assumption tests, whereas money market hedging exhibits mild heteroscedasticity that likely reflects differences in transaction scale and interest rate differentials across sample companies. The Dollar Offset Method confirms that the compensation levels of all three techniques are consistent with the principle-based approach of PSAK 71, which replaces the 80%–125% quantitative threshold under PSAK 55. Furthermore, the evaluation demonstrates that all three hedging techniques satisfy the qualifying criteria for hedge accounting under PSAK 71, with forward contract hedging and currency option hedging exhibiting the most precise economic relationship and hedge ratio, while money market hedging requires more comprehensive documentation of hedge ineffectiveness and periodic rebalancing to maintain hedge ratio consistency. These findings provide empirical support for the adoption of hedge accounting under PSAK 71 by Indonesian mining companies to enhance financial reporting stability and better reflect corporate risk management activities.