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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accountancy FE UBB Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung Jurnal Akuntansi dan Pajak Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Journal of Economic, Bussines and Accounting (COSTING) JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK JEM: JURNAL EKONOMI DAN MANAJEMEN EQIEN - JURNAL EKONOMI DAN BISNIS Journal of Humanities and Social Studies Jurnal STIE Semarang (Edisi Elektronik) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JAE (Jurnal Akuntansi dan Ekonomi) ECONOS Jurnal Ekonomi dan Sosial Jurnal Mantik Valid Jurnal Ilmiah International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ekuivalensi JURNAL ILMIAH FEASIBLE (JIF) Jurnal Ilmiah Akuntansi Kesatuan Indonesian Journal of Electrical Engineering and Computer Science MANDAR: Management Development and Applied Research Journal Coopetition : Jurnal Ilmiah Manajemen International Journal Of Science, Technology & Management (IJSTM) International Journal on Social Science, Economics and Art Daengku: Journal of Humanities and Social Sciences Innovation Indonesian Journal of Social Science Research Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Applied Finance and Business Studies JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Science and Society (IJSOC) Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis eScience Humanity Journal Golden Ratio of Finance Management Jurnal Akuntansi dan Keuangan PEKBIS Jurnal Ekonomi dan Bisnis JURNAL ECONOMINA SWARNA Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Indonesia Accounting Research Journal Electronic Journal of Education, Social Economics and Technology Journal of Educational Management Research International Journal of Enterprise Modelling Kajian Akuntansi Majority Science Journal Majapahit Journal of Islamic Finance dan Management GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management Jurnal Penelitian Pendidikan Indonesia Economic: Journal Economic and Business SENMEA Cognitionis Civitatis et Politicae Nomico Majalah Ilmiah Peternakan
Suhardi Suhardi
Universitas Pertiba
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FINANCIAL LITERACY, POLICIES AND REGULATIONS, INFRASTRUCTURE FACILITIES AND FINANCIAL INCLUSION FOR MICRO, SMALL, AND MEDIUM BUSINESS OWNERS Zumalia; Suhardi; Firdaus, Rahmad; Sri Rejeki, Nadia
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 4 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i4.2653

Abstract

This study examines the influence of Financial Literacy on Financial Inclusion by considering the role of Infrastructural Facility and Policy and Regulation as mediation variables. The study was conducted on MSMEs in the city of Pangkalpinang with 224 respondents, Data collection was carried out by distributing questionnaires online using Google Forms. The results of the analysis show that Financial Literacy has a significant effect on Financial Inclusion, both directly and through the Infrastructural Facility. On the other hand, mediation through Policy and Regulation is not significant, indicating that political regulation has not played an optimal role in increasing financial inclusion. These findings emphasize the importance of encouraging investment in strengthening infrastructure such as fintech networks and banking services in remote areas as an effective strategy in encouraging wider access to finance. In addition, regulations related to political and financial policies need to be evaluated to be more adaptive and effective in supporting people's financial literacy and access. More applicable financial education programs also need to be expanded through cooperation between the government, the private sector, and MSMEs to increase public understanding and participation in the formal financial system. Further research is suggested to explore additional factors and use a longitudinal approach to gain a more comprehensive understanding.
THE INFLUENCE OF LEADERSHIP COMPETENCIES, STAKEHOLDER PARTICIPATION, AND TECHNOLOGY UTILIZATION ON EDUCATION QUALITY WITH DIGITAL TRANSFORMATION AS AN INTERVENING VARIABLE Rahayu, Olivia; Suhardi; Hamdan
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i5.2692

Abstract

This quantitative research analyzes the influence of leadership competencies, stakeholder participation, and technology utilization on the quality of education through the mediation of digital transformation at the basic education level of Pangkalpinang City. Using Structural Equation Modelling (SEM) with 206 respondents including principals, teachers, parents/guardians, administrative and IT staff, representatives of the Education Office, and academics, the results show that digital transformation has a dominant influence on the quality of education, indicating the crucial role of technology in improving the efficiency, inclusivity, and personalization of learning. Leadership competencies have a significant direct impact, even though their integration with digitalization is not optimal. The use of technology has a direct and indirect effect through digital transformation, while stakeholder participation strengthens the quality of education indirectly through digitalization. The SEM model emphasizes that improving the quality of education requires synergy between visionary leadership, adaptive technology, and integrated stakeholder participation in the digital ecosystem. These findings recommend policy development that focuses on digital capacity building, technology-based leadership training, and multi-stakeholder collaboration to address disparities in access to and quality of education
THE EFFECT OF PERSONAL FINANCIAL MANAGEMENT, ATTITUDE TOWARDS DEBT, AND BANKING KNOWLEDGE ON FINANCIAL COMPLIANCE THROUGH MEDIATION OF SELF-CONFIDENCE Wiyanti S, Lina; Suhardi, Suhardi; Firdaus, Rahmad
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 6 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i6.2790

Abstract

This study aims to analyse the role of confidence in financial management as a mediator between personal finance management, banking knowledge, attitude towards debt, and financial compliance among Indonesian adults. The research method used was a quantitative survey with a cross-sectional approach, involving 170 respondents selected by purposive sampling. Data were collected through an online questionnaire and analysed using Structural Equation Modelling-Partial Least Squares (SEM-PLS). The results showed that confidence in financial management significantly mediated the relationship between personal financial management and financial compliance, but no significant mediating effect was found on the banking knowledge pathway. A positive attitude towards debt also showed a marginal mediating effect through self-confidence. These findings emphasise the importance of financial education interventions that focus not only on the knowledge aspect but also on strengthening confidence and positive attitudes in financial management.
THE EFFECT OF WORK-LIFE BALANCE, ORGANISATIONAL CULTURE AND MOTIVATION ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION Barokah, Muhammad; Suhardi, Suhardi; Sofyan, Agus; Amin, Mat
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 6 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i6.2792

Abstract

This study aims to analyse the influence of Work-Life Balance (WLB), organisational culture, and work motivation on employee performance with job satisfaction as an intervening variable. The study was conducted on millennial employees in the local government of Pangkalpinang City, involving 104 respondents selected through a purposive sampling technique based on the criteria of having a minimum work period of one year, having permanent employee status, and being active in organisational activities. Using a quantitative approach with structural equation model analysis, the results showed that work motivation has a positive and significant effect on job satisfaction, while WLB and organisational culture have a positive but insignificant effect. This finding indicates that intrinsic factors, such as work motivation, play a more dominant role in shaping employee job satisfaction than external factors such as WLB and organisational culture. However, these three variables did not show a significant indirect effect on performance through job satisfaction. The practical implications of this study emphasise the importance of increasing work motivation through the development of reward and career systems, as well as the need to strengthen organisational culture and implement more effective WLB policies to create job satisfaction, which in turn can improve employee performance.
The Effect of Information Technology, HR Competence, Internal Control, and Organizational Culture on the Quality of Financial Reports Suhardi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3262

Abstract

This study investigates the influence of Human Resource (HR) competence, Internal Control Systems (ICS), Information Technology (IT) utilization, and organizational behavior on the quality of financial statements in local governments, with public accountability as a mediating variable. It aims to understand how these factors enhance transparency and compliance in financial reporting. A quantitative approach was employed, using a survey of 200 local government officials, selected via purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS), testing direct and mediated effects of the variables on financial statement quality. HR competence, ICS, IT utilization, and organizational behavior significantly improve financial statement quality. Public accountability directly enhances quality and mediates the effects of HR competence, ICS, IT utilization, and organizational behavior, all with p < 0.05, confirming all hypotheses. The findings advance Agency Theory and related frameworks by highlighting public accountability’s mediating role. Practically, local governments can improve financial reporting by enhancing HR training, strengthening ICS, adopting IT systems, and fostering transparent cultures, offering a model for improved governance and public trust.
Strengthening Modern Management-Based Community Organization Governance: Penelitian Tomi Apra Santosa; Tri Suparyanto; Suhardy; Muchammad Chusnan Aprianto; Andri Kurniawan
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.v4i2.3129

Abstract

The challenges of social dynamics and technological developments require community organizations to have adaptive, transparent, and professional governance. This community service research aims to strengthen the governance of community organizations through the application of modern management principles, especially in the aspects of strategic planning, participatory leadership, and effective administrative systems. The method used in this activity is a participatory action research (PAR) approach that actively involves administrators and members of the organization in the process of training, mentoring, and continuous evaluation. This activity is carried out in three stages, namely assessment of organizational needs, modern management training, and implementation and monitoring. The results of the activity showed an increase in the capacity of the management in preparing strategic work plans, improving the organization's administrative system, and increasing member participation in decision-making. In addition, there is an increase in the effectiveness of internal and external communication of the organization which has an impact on strengthening institutional independence. In conclusion, strengthening community organizational governance based on modern management is able to increase the adaptability, effectiveness, and sustainability of the organization in dealing with changes in the social and economic environment.
The Influence of Social Media and Financial Education on Investment Interest with Investment Promotion as a Mediation Variable Ernasari, Desi; Suhardi, Suhardi; Firdaus, Rahmad
Economic: Journal Economic and Business Vol. 4 No. 2 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i2.1002

Abstract

This study analyzes the influence of social media and financial education on investment interest among young people, with investment promotion as a mediating variable. Using a quantitative approach and path analysis, data were obtained from 180 respondents aged 17–30 years in the Bangka Belitung Islands Province. The results showed that financial education had a significant effect on investment promotion and investment interest. Social media had a significant effect on investment promotion, but not directly on investment interest. Investment promotion also did not significantly mediate the relationship between social media and investment interest. These findings emphasize the importance of financial education as a major factor in increasing investment interest among the younger generation in the digital era. The practical implication is the need for integration between digital marketing communication strategies and sustainable financial literacy programs. Further research is recommended to explore moderating variables such as trust in financial institutions and digital literacy for a deeper understanding of investment behavior among the younger generation.
The Effect of Tax Expenses, Profit Volatility, and Cash Holding on the Quality of Profits of Companies in the Basic Industry and Chemical Sectors Azzahra, Azzahra; Suhardi, Suhardi; Amin, Mat
Economic: Journal Economic and Business Vol. 4 No. 2 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i2.1003

Abstract

The quality of profits acts as a mediator in conflicts of interest between management and capital owners, with its main function as an indicator of performance and the basis for investment decision-making. The pressure to maintain a positive performance image can prompt management to respond to tax expenses, profit fluctuations, and manage cash strategically, potentially impacting the reliability of financial information. This study analyzes the influence of tax expenses, profit volatility, and cash holding on the quality of profits of companies in the basic and chemical industries sectors listed on the Indonesia Stock Exchange as industries experiencing a significant performance surge in 2023–2024. This phenomenon was statistically analyzed in a quantitative approach of panel data regression analysis of 165 observations from 33 companies, using Common Effect Model (CEM). The results show that separately, tax expense has a negative and significant effect on profit quality, while profit volatility and cash holding have no significant effect. Simultaneously, all three variables have a significant effect, with tax burden as the dominant factor. The results of the test imply the importance of focusing on corporate fiscal pressures as it can impact the integrity of earnings reporting, which is closely related to investor perceptions and decisions.
The Effect of Capital Structure, Liquidity, and Profitability on Corporate Financial Performance Purwasih, Rani; Suhardi; Makrus, Mohamad
MANDAR: Management Development and Applied Research Journal Vol 7 No 2 (2025): June (2025)
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v7i2.5135

Abstract

This study aims to determine the effect of capital structure, liquidity, and profitability on the financial performance of transportation and logistics sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The variables used in this study include Debt to Equity Ratio (DER), Current Ratio (CR), and Return on Assets (ROA) as independent variables, and Return on Equity (ROE) as the dependent variable. The analysis method used is panel data regression with the Random Effect Model (REM) approach, which is analysed with Eviews 12 software. The results showed that capital structure (DER) has a negative and significant effect on financial performance (ROE), while liquidity (CR) and profitability (ROA) have no significant effect. However, simultaneously, the three variables have a significant impact on financial performance. This finding confirms the importance of optimal capital structure management in improving company performance, while liquidity and profitability require more effective strategies to contribute maximally to company profits.
Concept and Implementation: Managerial Effectiveness in the Era of Society 5.0 Juhari; Tuha, Panca Tuah; Makrus, Mohamad; Afrizal; Suhardi
International Journal of Science and Society Vol 6 No 1 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i1.1022

Abstract

Managerial Effectiveness in Society 5.0 Era is characterized by rapid changes in technology, management of big data, adaptation of work paradigms, data security, changing employee skills, stronger innovation, ethical considerations, and increasing complexity of the business environment. Managers need to develop strong leadership, adaptability, and understanding of technology and social trends. In facing this challenge, managers need to develop adaptive leadership, creativity in managing resources, and a deep understanding of the implications of technology and social trends. In this journal, we analyze the concept of the managerial effectiveness paradigm needed to face Society 5.0, explore strategies to overcome existing challenges, and identify important implications for developing effective managerial skills. Through a deep understanding of the concept and implementation of managerial effectiveness in the Society 5.0 era, this journal provides valuable insights for practitioners and researchers in facing dynamic changes in the business and social environment.
Co-Authors A., WIBOWO Aat Ruchiat Nugraha Abdul Gani Abdul Ghani Yasir Abdul Rasyid Achmad Yanu Aliffianto Adenk Sudarwanto Aditya Ahmad Fauzi Aditya Ahmad Fauzi Adrie Oktavio Afrizal Afrizal Afrizal Afrizal Agus Sofyan Ahmad Juliyanta Ahmad Yani ahmad yani Ahmad Yani Akbar, Jufrisani Alam Surya Wijaya Amanda, Ferdita Amin, Mat Anandita, Sevtia Andi Harmoko Arifin Andi Indriani Ibrahim Andre Agasi ANDRI KURNIAWAN Andriana, Nana Anggreani, Yulistina Anisa Anisa Anita Anita Anjalita, Lara Aqifah Nurul Sarsyah Arie Fitria Arie Fitria Arif E., M. All Arista Sri Ayu Lestari Arjuna Arjuna Arsita, Herlin Asrul Sani Azzahra, Azzahra Bambang Bernanthos Barokah, Muhammad Bayu Lesmana Briliani, Indri C., QAMARA Cahaya Okta Ramadani Cawla, Meylie Chairil Afandy Danang Budi Prasetya Danang Setiawan, Riskal Darus Altin Darwis Said, Darwis dedi kurniadi Degdo Suprayitno Deli, Deli Desi Ratnasari Diah Fatma Sjoraida Djunaedi Dwi Pranesta, Dhea Edwin Syahada, Levania Eko Riyadi Elismayanti Rembe Ernasari, Desi Erwin Masud Eva Desembrianita Evisastra Evisastra Fadillah Sabri Faisol Faisol Faiza, Garwa Farhan, Muh. Fauzi, Rizal Ula Ananra Febriani, Nadila Fery Frandica Firnandes, Firnandes Fithriawan Nugroho Fithriawan Nugroho Fitria, Arie Fryan Sopacua GESTY ERNESTIVITA Guna, Bucky Wibawa Karya Hamdan Hamdan Hamdan Hasibuan, Rosida Hatidja, Hatidja Hendi Suprianto Herdiansyah, Sayyid Herlina Hermanto Hermanto Heru Bekti Santosa Hudaeni, Nurul Imron Imron Indinastin, Indinastin Jamaluddin Jamaludin . Jann Hidajat Tjakraatmadja Jufri Sani Akbar Juhari Junaidi Abdillah Kismiadi, Kismiadi Lambas Siregar, Jenni Linawati Linawati1 Lisa, Dea Listia, Rosa Vavita M Faisal Akbar M. H., WIJAKESUMA M. Yusuf Bahtiar, M. Yusuf Maera Zasari Marna, Marna Maryani, Cik Maryati Maryati Mat Amin Mat Amin Mega Fatimah Rosana Miftachul Amri Mohamad Makrus Muchammad Chusnan Aprianto Muhammad Azril Muhammad Fachri Muhammad Raffi Uz-Zaky Munir Munir, Munir Nadia Sri Rezeki Nadia Sri Rezeki Nagu, Nadhirah Nana Adriana Nelly Astuti Nelly Astuti Nur Hidayati Nurfa Rini Husvifa Nurisma, Dhea Oktora, Ria Olanda, Bagas Panca Tuah Tuha Parid Akmal Daffa Pohan, Nasrul Arifin Prabaswara, Tsaqif Pranata, Agung Puji Astuti Purwasih, Rani Radiansyah, Adrian Rahayu, Olivia Rahmad Firdaus Rahmad Firdaus Rahmad Firdaus Rahmad Firdaus Rahmat Hidayat Rama Debi Satiawan Rani Rani Rean Mitasari Reditayani, Ni Kadek Redjeki, Finny Rejeki, Nadia Sri Rembe, Elismayanti Reniati Reniati Restu Wahyuni, Restu Rian Fauzi Ridho Alamsyah Rima Rachmawati Rita Deseria Rizal Ula Ananta Fauzi Rizki Auliddiah Rizyana Mirda Rosanabila, Resti Rosida Adam, Rosida Sakina Fitri Syahwa Salsabilla, Irza Ayu Santosa, Tomi Apra Sapira, Bella Sari, Kadek Kartika Sarintan, Mauli Savitri, Anggita Sidrotun Na'im Siti Aisyah Siti Mujanah Siti Napisah Soemadijo, Pramita Studiviany Sri Rejeki, Nadia St. Hatidja St.Hatidja Sudarso Kader Wiryono Sugianto Sugianto, Efendi Suhera, Rizki Dila Sutiono Titi Nurjanah Titik Purwanti Tjiknang, Muhammad Abbyzard Dava Tomi Apra Santosa Tomi Apra Santosa Tongam E Panggabean Tri Agustin, Tri Tri Suparyanto Tritami, Devita Ulandari, Sintia Usmany, Paul Uz-zaky, Muhammad Raffi Virna Dewi Wangdra, Yvonne Warindra, Ade Septiarisna Wasiman, Wasiman Wicaksana, Hangga WIDIARTA, I P. G. D. Windari, Ayu Wisra Wiyanti S, Lina Wulandari, Andi Sri Rezky Yomita, Yomita Yulanda, Siti Ayu Yusuf Bahtiar Zabran Adha, Fariq Zikri, Inanda Zumalia