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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Pendidikan Ekonomi & Bisnis AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Pendidikan Ekonomi JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi JURNAL ILMIAH M-PROGRESS Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Karinov Jurnal Revenue : Jurnal Ilmiah Akuntansi FOCUS: Journal of Social Studies Jurnal Akuntansi dan Keuangan (JAK) Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Social Science, Education, Communication and Economics Research Trend in Technology and Management International Journal of Economics, Management and Accounting Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing Ekopedia: Jurnal Ilmiah Ekonomi Indonesian Journal of Accounting and Governance Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Etty Gurendrawati, Etty
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Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Perancangan Sistem Informasi Akuntansi Kas pada Business Center Yayasan Perguruan Daarussalaam Jagakarsa Naeda, Naeda Shifa Silvia; Gurendrawati, Etty; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.01

Abstract

The study conducted at the Business Center (BC) of Yayasan Perguruan Daarussalaam Jagakarsa found that the accounting system in use had not yet adopted digital technology, with cash receipts and disbursements still recorded manually using a ledger book. This practice increases the risk of recording errors and data inconsistencies. Moreover, BC administrators faced difficulties in bookkeeping due to a lack of accounting background and training. To address these issues, the researcher designed a Microsoft Excel-based accounting information system tailored to the organization's needs. This study employed a qualitative method with a case study approach and applying the System Development Life Cycle (SDLC) waterfall model in system development. The findings indicate that the proposed system improves work efficiency, minimizes recording errors, and strengthens transparency and accountability in financial management as a form of responsibility to the foundation.
Pengembangan Potensi SDM Pesantren Melalui Pelatihan Pemahaman dan Pengetahuan Pengelolaan Keuangan Gurendrawati, Etty; Murdayanti, Yunika; Indriani, Susi
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2020): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v4i1.2513

Abstract

ABSTRAKKegiatan pengabdian masyarakat ini dilakukan karena masih ditemukan beberapa kelemahan dari pengelolaan pondok pesantren. Umumnya masalah tersebut bermula dari aktivitas keuangan pesantren baik yang berkaitan dengan anggaran, akuntansi, penataan administrasi, alokasi serta kebutuhan pengembangan pesantren maupun dalam proses aktivitas keseharian pesantren. Tidak sedikit pesantren yang memiliki sumber daya baik manusia maupun alamnya tidak tertata dengan rapi, dan tidak sedikit pula proses pendidikan pesantren berjalan lambat karena kesalahan dalam penataan manajemen keuangannya. Pelaksanaan Pengabdian Masyarakat ini dilakukan di di pondok pesantren Qotrun Nada Depok Jawa Barat. Peserta diberikan pelatihan pemahaman dan pengetahuan pengelolaan keuangan secara komputerisasi dan pembuatan laporan keuangan yang baik serta kiat-kiat dalam mengelola pengendalian biaya yang rutin dikeluarkan baik yang terjadi pada saat usaha maupun pengeluaran rumah tangga pesantren sehingga mampu mengatasi pengeluaran yang besar. Kesimpulan yang diperoleh terdapat peningkatan pemahaman dan pengetahuan pengelolaan keuangan serta teknik dalam membuat bentuk laporan keuangan yang baik dan benar baik secara manual maupun terkomputerisasi.Kata Kunci: pengetahuan keuangan; laporan keuangan; komputer akuntansiABSTRACT This community development activity was carried out because there were still some weaknesses in the management of pesantren. Generally, the problem starts from the pesantren's financial activities both related to the budget, accounting, administration managements, allocation and development needs of the pesantren and even in the process of pesantren's daily activities. Many pesantren with its resources both human and natural are not neatly arranged, and also the process of pesantren education runs slowly due to errors in financial management arrangements. The implementation of community develompent is done at the Pesantren Qotrun Nada in Depok, West Java. Participants are given training in understanding and knowledge of financial management manually and also accounting computerized application. Participants are also given a training materials of good financial report preparation and tips on managing routine cost control. The conclusions obtained are an increase in understanding and knowledge of financial management for all participants and also understand the techniques in making good financial statements both manually and computerized.Keywords: financial literacy; financial statements; accounting computerized
THE EFFECT OF COMPANY GROWTH AND LEVERAGE ON FIRM VALUE WITH DIVIDEND POLICY AS A MODERATING VARIABLE Afifah, Hanna Nur; Gurendrawati, Etty; Utaminingtyas, Tri Hesti
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 4 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of company growth and leverage on firm value with dividend policy as a moderator. Sampling in this study was carried out using purposive sampling method with a total sample of 17 food and beverages subsector companies during 2020-2022 and a total of 51 observations. The data used is secondary data taken from the Indonesia Stock Exchange (IDX) website. The data analysis method in this study is panel data regression and interaction analysis using moderated regression analysis (MRA). The test results show that company growth has a positive effect on firm value. Leverage has a negative effect on firm value. Dividend policy is able to moderate the effect of company growth on firm value. Dividend policy is not able to moderate the effect of leverage on firm value. Testing the independent variables with the f test proves that company growth, leverage, interaction of company growth with dividend policy, and interaction of leverage with dividend policy can affect firm value together.
Analysis of Determinants of Propensity to Independence Based on Behavioral Biases, Emotions, Culture, and Materialism Moderated by Religiosity, Financial Literacy and Job Security Silviana Isyani, Tina; Warokka, Ari; Gurendrawati, Etty
International Journal of Social Science, Education, Communication and Economics Vol. 3 No. 5 (2024): December
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v3i5.436

Abstract

This study aims to analyze the determinants of Propensity to Indebtedness among civil servants (ASN) and employees/entrepreneurs in Indonesia. The main focus of the research includes the influence of financial behavior biases, emotions, culture, and materialism on the tendency to incur debt, as well as how financial literacy, job security, and religiosity moderate these relationships. A quantitative approach was used in this study, employing an ex post facto design supported by a survey questionnaire. Primary data were collected through an online questionnaire distributed via Google Forms, with 400 respondents selected through simple random sampling. The results show that financial behavior biases, such as overconfidence and aversion regret, have a positive and significant effect on Propensity to Indebtedness. Emotions and culture also have significant influences, where emotional impulsivity and consumption-driven cultural values affect the tendency to incur debt. Materialism was found to strongly influence decisions to incur debt to fulfill lifestyle needs. Additionally, the moderating effect of financial literacy strengthens the relationship between financial behavior biases and Propensity to Indebtedness, indicating that better financial understanding helps individuals make wiser decisions. Job security also strengthens this relationship by providing emotional and financial stability. On the other hand, religiosity weakens the influence of emotions and materialism on Propensity to Indebtedness, although practical approaches are still needed to strengthen these effects. This research contributes academically by expanding insights into financial behavior and debt management, and it provides practical implications for the development of effective financial education programs aimed at improving financial literacy among Indonesian society.
Peer to Peer Lending and Adoption: Analisis Bibliometrik Marginingsih, Ratnawaty; Prihatni, Rida; Gurendrawati, Etty
INOVASI Vol. 11 No. 2 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i2.p577-588.44199

Abstract

Dalam paper ini, metode analisis bibliometrik digunakan untuk menjelaskan perkembangan penelitian tentang Financial Technology yang berkaitan dengan Peer-to-Peer Lending. Metode ini mengukur dan menganalisis literatur secara kuantitatif. Hasil analisis menunjukkan bahwa penelitian tentang Peer-to-Peer Lending & Adoptoin telah mengalami perkembangan. Kata-kata seperti "Peer-to-Peer Lending" and "Fintech" and "Adoption" telah berkembang secara signifikan sejak tahun 2017. "Variabel Digital Inclusive Finance" dan "Artificial Intelligence" Tehadap Peer-to-Peer Lending & Adoptoin perlu dikembangkan dalam dalam penelitian ke depan dalam topik terkait Financial Technology.
Crowdfunding dan Risiko: Analisis Bibliometrik Sari, Imelda; Prihatni, Rida; Gurendrawati, Etty
INOVASI Vol. 11 No. 2 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i2.p589-603.45248

Abstract

Analisis bibliometrik adalah metode analisis yang menggunakan data kuantitatif untuk menganalisis dan memvisualisasikan pola publikasi ilmiah guna memahami struktur dan dinamika suatu bidang penelitian. Tujuan penelitian adalah mengkaji perkembangan hasil penelitian mengenai topik crowdfunding, equity crowdfunding, dan risks, termasuk pola sebaran publikasi, tema penelitian, dan jurnal ilmiah yang relevan, memberikan gambaran komprehensif tentang perkembangan penelitian crowdfunding, mengidentifikasi tren utama, sumber-sumber berpengaruh, dan area potensial untuk penelitian di masa depan. Metodologi penelitian yang digunakan adalah analisis bibliometrik. Penelitian ini merupakan penelitian deskriptif kuantitatif, menggunakan data tahun 2014 sampai dengan tahun 2024. Hasil penelitian adalah mengidentifikasi kepercayaan publik, kerangka regulasi, dan perlindungan data sebagai tantangan utama dalam sektor crowdfunding. Topik penelitian selanjutnya untuk lebih dieksplorasi yang lebih dalam, hasil analisis Biblioshiny adalah crowdsourcing, crowdfunding, dan investment.
Determinan Penggunaan Layanan Perbankan Digital: Systematic Literature Review Margie, Lyandra Aisyah; Prihatni, Rida; Gurendrawati, Etty
INOVASI Vol. 11 No. 2 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i2.p604-614.45249

Abstract

Saat ini, perbankan, yang merupakan salah satu bagian terpenting dari ekonomi suatu negara, menghadapi tantangan untuk memenuhi tuntutan kliennya akan layanan yang luar biasa, serta persaingan yang mengikutinya. Kemajuan teknologi juga menciptakan peluang untuk meningkatkan kualitas layanan perbankan, salah satunya adalah perbankan digital. Tujuan dari penelitian ini adalah untuk mengkaji berbagai literatur terkait faktor-faktor yang mempengaruhi penggunaan layanan perbankan digital. Metode systematic literature review (SLR) digunakan dalam penelitian ini. Artikel yang relevan dengan penelitian yang sesuai dengan topik didokumentasikan guna mendukung pengumpulan data. Dua belas artikel jurnal yang digunakan dalam penelitian ini diperoleh dari database Google Scholar menggunakan aplikasi Publish or Perish. Sesuai dengan kajian literatur yang dilakukan, faktor utama yang mempengaruhi adopsi layanan perbankan digital meliputi kemudahan penggunaan (perceived ease of use), kegunaan yang dirasakan (perceived usefulness), kepercayaan (perceived trust), risiko yang dipersepsikan (perceived risk), sikap (attitude), pengaruh sosial, dan biaya transaksi. Selain itu, dukungan pelanggan dan motivasi hedonis juga berperan penting dalam meningkatkan keinginan untuk penggunaan layanan perbankan digital.
The DeLone and McLean Model on User Satisfaction of Academic Service Systems Gurendrawati, Etty; Sasmi, Aji Ahmadi; Ulupui, I Gusti Ketut Agung; Murdayanti, Yunika; Anwar, Choirul; Wahyuningsih, Ika Tri
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 10 No. 1 (2022): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.010.1.8

Abstract

The purpose of this study was to see the perception of the use the educational service system at the Faculty of Economics, Universitas Negeri Jakarta, using the DeLone and McLean model. The samples of this study were final year students and graduate student with a purposive sampling technique and the data obtained through a questionnaire. The data used in this study is cross section panel data, which variables used are system quality, service quality and user satisfaction contained in the DeLone and McLean model. The mixed method made is obtained from the modification of the two models. Finding of result are there is a significant positive effect, between system quality and service quality on user satisfaction. And it was found the analysis there was a need for the development of the current system that can be analyzed using FAST (Framework for the Application of System Thinking), which is carried out in four phases are scope definition, problem analysis, demand analysis, and logical design.
The Influence of Financial Performance on Company Value with Good Corporate Governance and Corporate Social Responsibility as A Moderation Variable on Manufacturing Listed on The Indonesia Stock Exchange for The Period 2019-2023 Naramarito Pardede, Wasti; Dharmawan Buchdadi, Agung; Gurendrawati, Etty
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 12 (2024): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i12.133

Abstract

The purpose of this research is to examine the effect of financial performance on firm value, to test the effect of Good Corporate Governance on firm value, to determine whether Good Corporate Governance can moderate the relationship between financial performance and firm value, to investigate the effect of Corporate Social Responsibility on firm value, and to determine whether Corporate Social Responsibility can moderate the relationship between financial performance and firm value. Financial performance is proxied by ROA and ROE. Firm value is proxied using Tobin's Q. Good Corporate Governance is measured by the proportion of independent commissioners, managerial ownership, and institutional ownership. Meanwhile, Corporate Social Responsibility is measured using the Corporate Social Responsibility Disclosure Index based on the indicators in the GRI G4 Sustainability Reporting Guidelines. The subjects of this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023. The total sample of the study is 39 companies. The results of this study indicate that financial performance significantly affects firm value with a negative regression coefficient (-0.348) and a high t-statistic (-7.547, p < 0.05). Good Corporate Governance (GCG) also significantly influences the relationship between financial performance and firm value, as indicated by a positive regression coefficient (4.297) and a significant t-statistic (3.561, p < 0.05). Corporate Social Responsibility (CSR) also significantly affects the relationship between financial performance and firm value, with a positive regression coefficient (1.470) and a high t-statistic (6.280, p < 0.05).
Determinasi Debt to Equity Ratio, Quick Ratio, dan Inventory Turnover terhadap Risiko Financial Distress Diaraprilliana; Yusuf, Muhammad; Gurendrawati, Etty
Indonesian Journal of Accounting and Governance Vol. 8 No. 2 (2024): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/6wq6zr53

Abstract

The main focus of this study is to analyze the impact of Debt to Equity Ratio (DER), Quick Ratio (QR), and Inventory Turnover (ITO) on financial distress in manufacturing companies in the LQ45 index in the period 2020-2023. Financial distress refers to the company's difficulty in meeting its financial obligations. This study uses the financial statements of companies in the LQ45 index for the period under study. Multiple linear regression analysis is applied to test the relationship between DER, QR, and ITO with financial distress. This study found that DER has a negative effect on financial distress, so companies with higher debt ratios tend to be better able to avoid financial distress. Conversely, QR has a positive effect on financial distress, which means that companies with greater liquidity are at greater risk of facing financial distress. Meanwhile, ITO has no significant effect on financial distress
Co-Authors Ade Puspita, Reni Suwandi Afifah, Hanna Nur Agung Dharmawan Buchdadi Agus Wibowo Ahmadi Sasmi, Aji Ardelia, Sarah Selli Ari Warokka, Ari Armeliza, Diah Atikah, Ismi Dwi Ayyasyi, Alwan Baroto, Yatmoko Bintang B Sibarani Caesar Marga Putri, Caesar Marga Choirul Anwar Della Rulita Nurfaizana Despinur Dara Dewi Wulandari Diaraprilliana Dwi Handarini, Dwi Dwi, Mega Arthika Ervina Maulida Fauziah, Nadila Febriano, Muhammad Rasya Fitriana, Jihan Friana, Rita Frijunita, Syafira Havi, Alya Putri Hera Khairunnisa I Gusti Ketut Agung Ulupui Ilyas Nur Imam Imelda Sari Indra Pahala Irmalasari, Evi Irnawati Irnawati Karyaningsih, RR. Ponco Dewi Khairunnisa, Hera Lestari, Fitra Dila Margie, Lyandra Aisyah Marsellisa Nindito, Marsellisa Melina, Delvia Muhammad Ikhwan Muhammad Yusuf Muharyadi, Amril Muliasari, Indah Naeda, Naeda Shifa Silvia Naramarito Pardede, Wasti Nasution, Hafifah Nia Damayanti, Nia Nikmah, Balqis Nurul Noviana, Natasya Nur Hamidah, Nur Nurshabrina, Alhaniyah Patra Anggaredho, Panji Petrolis Nusa Perdana, Petrolis Nusa Purba, Ayuwinarti Ratnawaty Marginingsih Respat, Dwi Kismayanti Respati, Dwi Kismayanti Rida Prihatni Rizanti, Puti Zhafira Sang, Lim Thien Santi Susanti, Santi Sasmi, Aji Ahmadi Shafina, Evelyne Silviana Isyani, Tina Suherdi Suherdi, Suherdi Suherman, Suherman Susi Indriani Susilawati, Elis Tri Hesti Utaminingtyas, Tri Hesti Ulupui, IGKA Umi Widyastuti Venika Mitha Alfiana Wahyuningsih, Ika Tri Yuniarti, Puji Yunika Murdayanti, Yunika Zairin, Gentiga Muhammad Zakaria, Adam