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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) JURNAL MANAJEMEN BISNIS Iqtishoduna: Jurnal Ekonomi Islam JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi BEMAS: Jurnal Bermasyarakat Kontigensi: Jurnal Ilmiah Manajemen JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Community Journal Journal of Innovation Research and Knowledge Sanskara Akuntansi dan Keuangan Easta Journal of Innovative Community Services Indonesian Journal Economic Review (IJER) West Science Business and Management JIMIA Jurnal Bisnis dan Manajemen West Science Jurnal Ekonomi dan Kewirausahaan West Science Jurnal REKOMEN (Riset Ekonomi Manajemen) Jurnal Pengabdian Masyarakat dan Riset Pendidikan KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Indonesia Economic Journal Ash-Shidqu: Jurnal Ekonomi Syariah Jurnal Pengabdian dan Inovasi Masyarakat Indonesian Journal of Business and Entrepreneurship Research INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Alfiana
Universitas Muhammadiyah Bandung, Bandung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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EDUKASI MANAJEMEN KEUANGAN UNTUK UMKM: STRATEGI PENGELOLAAN KAS DAN LAPORAN KEUANGAN YANG EFEKTIF Ari Purwanti; Eko Wiji Pamungkas; Aspiati A. Samiun; Alfiana Alfiana; Rihfenti Ernayani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 No 3 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i3.45734

Abstract

Salah satu tantangan mendasar yang dihadapi oleh pelaku UMKM adalah rendahnya literasi keuangan, yang berdampak pada lemahnya kemampuan dalam mengelola kas dan menyusun laporan keuangan. Tujuan dilakukan pengabdian ini adalah untuk edukasi manajemen keuangan untuk UMKM: strategi pengelolaan kas dan laporan keuangan yang efektif. Kegiatan pengabdian kepada masyarakat dengan judul "Edukasi Manajemen Keuangan untuk UMKM: Strategi Pengelolaan Kas dan Laporan Keuangan yang Efektif" menggunakan pendekatan kajian pustaka (literature review) sebagai dasar penyusunan materi edukasi. Pendekatan ini dilakukan untuk mengidentifikasi, menelaah, dan menganalisis berbagai sumber ilmiah yang relevan guna membangun kerangka teoritis dan praktis yang mendasari strategi edukasi keuangan bagi UMKM. Kegiatan pengabdian kepada masyarakat ini berhasil meningkatkan pemahaman dan keterampilan pelaku UMKM dalam mengelola keuangan, khususnya dalam hal pengelolaan kas dan penyusunan laporan keuangan sederhana. Sebagian besar peserta awalnya belum memiliki kebiasaan mencatat transaksi keuangan secara sistematis dan mencampuradukkan keuangan usaha dengan keuangan pribadi.
EDUKASI INVESTASI CERDAS DAN MANAJEMEN RISIKO KEUANGAN BAGI GENERASI MILENIAL DAN GEN Z Alfiana Alfiana; Indra Krishernawan; Abdul Malik Hasyim; Muhammad Azizi; Edy Susanto
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.58698

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman generasi Milenial dan Generasi Z mengenai investasi cerdas dan manajemen risiko keuangan sebagai upaya meningkatkan literasi keuangan masyarakat. Perkembangan teknologi digital telah memberikan kemudahan akses terhadap berbagai informasi dan instrumen investasi, namun di sisi lain juga menimbulkan tantangan berupa rendahnya kemampuan masyarakat dalam memahami risiko investasi dan mengambil keputusan keuangan yang tepat. Sasaran kegiatan ini adalah generasi Milenial dan Generasi Z yang terdiri atas pelajar, mahasiswa, dan masyarakat usia produktif. Metode pelaksanaan kegiatan menggunakan pendekatan partisipatif melalui beberapa tahapan, yaitu identifikasi kebutuhan, pelaksanaan edukasi, pendampingan praktik, dan evaluasi. Materi yang diberikan meliputi literasi keuangan, investasi cerdas, pengelolaan keuangan pribadi, dan manajemen risiko keuangan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap konsep investasi, pentingnya perencanaan keuangan, dana darurat, profil risiko, dan strategi diversifikasi investasi. Selain itu, peserta menunjukkan perubahan pola pikir dalam pengambilan keputusan keuangan yang lebih rasional dan terukur. Kegiatan ini diharapkan dapat meningkatkan kemampuan masyarakat dalam mengelola keuangan secara bijaksana dan mempersiapkan kondisi finansial yang lebih baik di masa depan.
The Influence of Good Corporate Governance, Tax Planning, and Financial Distress on Earnings Management with Internal Control as Intervening Variable Alfiana Alfiana; Fitriana Rakhma Dhanias; Loso Judijanto; Hadi Purnomo; Dipa Teruna Awaludin
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2107

Abstract

This study examines the influence of good corporate governance, tax planning, and financial pressure on earnings management in State-Owned Enterprises (SOEs) in Indonesia, with internal control as an intervening variable. This study is motivated by the limited research integrating the role of internal Control in the relationship between governance mechanisms and earnings management, particularly in the context of SOEs. The study sample consisted of 20 SOEs listed on the Indonesia Stock Exchange during the 2018–2023 period, yielding 120 company-year observations selected via purposive sampling. Data analysis was performed using a random-effects model (REM) in EViews 12. The results show that corporate governance and financial pressure do not significantly influence earnings management, although both are negative. Tax planning has a significant negative effect on earnings management. Internal control is proven to have a significant negative effect, but is unable to mediate the relationship between the independent variables and earnings management. These findings emphasize the importance of strengthening internal control to suppress earnings management practices and provide an empirical contribution regarding the limited role of governance mechanisms in the context of SOEs.
Financial Literacy and Digital Financial Behavior on Financial Decision Making Alfiana; Upik Djaniar; Rezario Febrianta Chandra; Musran Munizu; Listiana Sri Mulatsih
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.852

Abstract

The purpose of this study is to understand how financial literacy and digital financial behavior influence financial decision making in the digital economy era. The research approach used in this study is descriptive research based on the analysis of theoretical relationships. To assist this research approach in explaining theoretical relationships, secondary data such as books, journals, and other related sources are needed. The results of this study indicate that the interaction between financial literacy and digital financial behavior is the two main pillars that determine the quality of financial decision making in the digital economy era. The interplay between financial literacy, digital financial behavior, and financial decision making creates a crucial synergy in navigating today's economic complexities. Financial literacy and digital financial behavior serve as cognitive foundations, while financial decision making is the manifestation of actions within the technology ecosystem. 
Pengaruh Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF) dan Financing to Deposit Ratio (FDR) Terhadap Profitabilitas pada Bank Umum Syariah yang Terdaftar dalam Statistik Perbankan Syariah OJK Periode 2020–2024 Meilanie Tri Pratiwi; Fadlillah Ramadhan; Dini Nurhandayani; Kylla Almira Rahma Fadzillah; Alfiana
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/s04js580

Abstract

This study aims to determine and analyze the effect of the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR) on Profitability in Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the 2020-2024 period. Profitability in this study uses the Return on Assets (ROA) ratio. The population used in this study was 14 Islamic Commercial Banks and a sample of 6 samples was taken using a purposive sampling method. Data analysis techniques used in this study were the results of the model selection test, the results of the panel data regression model estimation, the results of the classical assumption test, and the results of the hypothesis test. The results of the analysis from the tests that have been carried out indicate that the Capital Adequacy Ratio (CAR) affects Return on Assets (ROA), Non-Performing Financing (NPF) does not affect Return on Assets (ROA), and the Financing to Deposit Ratio (FDR) affects Return on Assets (ROA). Meanwhile, the results of simultaneous testing showed that the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR) had an effect on Return on Assets (ROA).  
Pengaruh Kurs dan Inflasi Terhadap Harga Saham Perusahaan IDX-MES BUMN 17 Nafsa Qolbina Istigfari; Astri Astri; Syahla Nur Fikriyyah; Sintia Anggraeni; Alfiana Alfiana
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/bd0b7h44

Abstract

This study aims to analyze the effect of exchange rates and inflation on the stock prices of companies listed in the IDX-MES BUMN 17 index during the 2020–2024 period. Exchange rate fluctuations and inflation rates are macroeconomic indicators that frequently influence capital market movements, making it important to examine how these variables impact the stock prices of companies that play a strategic role in the national economy. This study uses secondary data in the form of the rupiah exchange rate set by Bank Indonesia. The exchange rate indicator is the rupiah exchange rate against the US dollar (US$). The annual inflation rate was obtained from the Central Statistics Agency (BPS) and the year-end stock prices of each company (closing price) included in the study sample. This research is quantitative. The analytical method used is multiple linear regression using the e-Views software program. The results show that the exchange rate has a significant effect on stock prices. Meanwhile, inflation has no effect on stock prices.
Pengaruh Nilai Tukar dan Debt to Equity Ratio terhadap Harga Saham pada Industri Makanan dan Minuman di Indonesia Astri Astri; Nafsa Qolbina Istigfari; Syahla Nur Fikriyyah; Sintia Anggraeni; Alfiana Alfiana
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/vhr1f133

Abstract

This study aims to analyze the effect of the exchange rate (KURS) and the Debt to Equity Ratio (DER) on stock prices in food and beverage subsector companies in Indonesia. Using panel data for the 2021-2024 period using the Random Effects Model (REM) method, this study aims to demonstrate the partial and simultaneous effects of these two independent variables. The results show that the KURS has a positive and significant effect on stock prices, while the DER has no significant effect partially. However, the results indicate that simultaneously, the KURS and DER have a significant effect on stock prices, with an R-squared value of 16,56%, indicating that most of the stock price variation is explained by factors other than the model. This finding emphasizes the importance of exchange rate stability for capital market performance and suggests that leverage structure is not a primary determinant in investor assessments in the food and beverage subsector.
Pengaruh Return on Equity (ROE) Dan Kurs Terhadap Harga Saham Pada Industri Batubara Sub Industri Produksi Batu Bara Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2020-2024 Syahla Nur Fikriyyah; Sintia Anggraeni; Astri Astri; Nafsa Qolbina Istighfari; Alfiana Alfiana
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/qv8t1r70

Abstract

When making an investment, an investor will consider various factors, both internal and external. This study aims to determine the effect of return on equity (ROE) as an internal factor and exchange rates as an external factor on stock prices in the coal industry and coal production sub-industry listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative method with a panel data approach processed through the e-views 13 application through descriptive statistical testing, panel data regression model selection, and classical assumption testing. The test results indicate that the best model that can be used is the fixed effects model (FEM). Partially, ROE has no significant effect on stock prices, while exchange rates have a significant effect on stock prices. The independent variables influence the dependent variable with an influence of 88.66%. These findings indicate that exchange rate fluctuations play a role in influencing stock prices in the coal production sub-industry, while profitability performance as measured by ROE is not always a primary consideration for investors in determining investment decisions in the coal production sub-industry.
Analisis Manajemen Risiko pada UMKM Good Place Vapor Dhafin Al-Rasyid Sastradireja; Ghulam Priyatna Yoniar; Elky Rimba Priatna; Aris Kurniawan; Alfiana Alfiana
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/f13yvq86

Abstract

This research aims to analyze risk management implementation in GOOD PLACE VAPOR, an SME in Bandung Regency operating in the vapor product retail industry. Using a descriptive qualitative approach with SWOT analysis and risk matrix, this study identifies four main risk categories: market, operational, human resources, and legal risk. The findings indicate that hight impact risk requiring immediate treatment include declining demand for vape setting services, product supply disruptions, employee skill gaps, and changing government regulations. Through systematic risk assessment based on ISO 31000 framework, this research demonstrates how SMEs can optimize internal strengths such as product quality and customer servive while leveraging external opportunities like increasing vapor user trends. The study concludes that structured risk management implementation is crusial for maintaining competitiveness, enchancing operational resilience, and ensuring business sustainability in dynamic market condition. Strategic risk treatment recommendations are provided to help SMEs face business uncertainties more effectively.
Analisis Manajemen Risiko dan Analisis SWOT pada UMKM Ushwoohe dalam Industri Sepatu Thrifting Amira Muthi Ghassani; Alma Aulia Siffa; Susi Nurohimah; Tini Kartini; Alfiana Alfiana
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/54g6dr83

Abstract

This study analyzes risk management in Uswhoose, a micro enterprise selling thrifted footwear, using a qualitative descriptive approach through interviews and supporting data. The findings reveal four main risk categories: market, operational, human resource, and financial risks, driven by trend changes, inconsistent product quality, limited employee skills, and unstable cash flow. SWOT analysis shows strengths such as competitive pricing and flexible sales channels, while weaknesses include product inconsistency and limited HR capacity. Opportunities arise from the growing thrift market and digital platforms, whereas threats include intense competition. Risk mitigation is strengthened through SOP implementation, employee training, and improved financial control.  
Co-Authors A Ratna Sari Dewi Abdul Basir Abdul Munim Al Basmeleh Achmad Abdul Azis Adam Devan Ferdian Adi Suroso Adindah Novihartina Jafar Adiningrat, Andi Arifwangsa Adzirah Muzaffirah Afrian Insan Kamil Aghnia Yasyfa Ai Malita Wulandari Al-Amin Ali Akbar Alma Aulia Siffa Almaira Sarah Junjunan Amira Muthi Ghassani Amiruddin Amiruddin Andi Anggi Kemalasari Andi Anggi Kemalasari Andi Primafira Bumandava Eka Anggi Mahmuddin Anggi Mahmudin Anggun Fitria Novianti Anisa Roshy Rosdian Annisa Pratiwi Sundari Aprih Santoso Ardiani Ika Sulistyawati Ari Assrishan Sosh Mantoro Ari Purwanti Ari Purwanti Arif Budiarto Aris Kurniawan Asep Rizal Asep Rizal Asep Rizal Maulana Asep Saepuloh Asfahani Asfahani Aspiati Samiun Astri Astri Ayesa Aulia Sofwa Ayesa Sofwa Aulia Azmi Syarif Bambang Baren Sipayung Butar Butar, Ribka Sari Chairil Akhyar Chika Putri Irwanda Christine Riani Elisabeth Dava Indira Dandy Dede Gustian Dede Hertina Dewi Rachmania Dhafin Al-Rasyid Dhafin Al-Rasyid Dhafin Al-Rasyid Sastradireja Dini Mardiani Dini Nurhandayani Dipa Teruna Awaloedin Djalalludin Akbar Djalaludin Akbar Dwihandoko, Toto Heru Edy Susanto Eko Budi Lestari Elky Rimba Priatna Ellyta Ellyta Elsya Meida Arif Eni Rakhmawati Eris Sudarisman Erwin Erwina Kartika Devi Eva Purnamasari Eva Yuniarti Utami Fadila Almahdali Fadila Siti Nuraeni Fadlillah Ramadhan Fajar Fajar Fajriani Azis Fajriani Azis Farida Farida Farini Limbong Fatimah Rahman Fiqi Ardi Abdurahman Masdar Fitriana Rakhma Dhanias Fitriansyah Fitriansyah Fredy Olimsar Frits Oscar Fanggidae Ghina Aulia Asy-syifa Ghulam Priyatna Yoniar Ghulam Yoniar Priatna H. Qur’ani Noor Hadi Purnomo Hadi Purnomo Hajar Chair Arrachman Hakim Hakim Hariandy Hasbi Hasyim, Abdul Malik Helin G Yudawisastra Heny Herawati Herawati Herawati Heri Setiawan Hermiyetti Hermiyetti Hesti Hisani Latifah Hamdah Hesty Erviani Zulaecha Humaidah Muafiqie I KADEK WIRA DHARMA PRAYANA Indra Krishernawan Intan Nur’aini Irma M Nawangwulan Irwan Moridu Iwan Harsono Iwan Maulana Iwan S Seber Jemmy Christian Rakinaung Kakaly, Sulastri Khoirul Umam Hasbiy Klemens Mere Klemens Mere Kurniati Karim Kylla Almira Rahma Fadzillah Lanina Pratiwi Listiana Sri Mulatsih Listiana Sri Mulatsih Liza Husnita Loso Judijanto M Ramadhika Gautama K Mahdi Maisya Hayina Zahra Maisya Hayina Zahra Zahra Maliha Rizka Humaira Mario Maulana Wardhana2 Mayndarto, Eko Cahyo Meilanie Tri Pratiwi Mila Salbiyah MISMIWATI, MISMIWATI MISMIWATI Moh Rohim Suharyadi Mohamad Zulman Hakim Mohammad Gifari Sono Mohammad Ramadhika Gautama Kartiwa Mohd Syahrin Muhamad Luthfi Mubarok Muhamad Stiadi Muhamad Zaki Muhammad Alfin Alfarizi Muhammad Asir Muhammad Azizi Muhammad Azizi Muhammad Irfan Fauzan Muhammad Luthfi Mubarrok Muhammad Saddam Ihza Husain Muhammad Shofan Ambiya Muhammad Shoffan Anbiya Muhammad Syafrie Muhammad Zaki Muhtar Sapiri Muklis Muklis Muslim Musran Munizu Mutiara Hayandani Nabila Zulfa Azizah Nafsa Qolbina Istigfari Nafsa Qolbina Istighfari Nayla Rubayyina Nugraha Nekky Rahmiyati Nersiwad Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Nicko Albart Nilam Meylani Nira Destiani Dewi Nirsetyo Wahdi Nisa Febrianti Nopiyanti Rahmawati Nuraisyiah Nuraisyiah Nuraisyiah Nuraisyiah Nurdjanah Hamid Nurhikmah Sibua Nuri Triani Anggraeni Nurjanna Ladjin Nurmawati Mambuhu Nurmawati Mambuhu Nurul Afifah Nurul Laily Oktaviana Oki Dwipurwani Pamungkas, Eko Wiji Panji Setia Meijaya Petrus Loo Pina Aulia Maharani Puji Afriyeni Pujiyanti Pujiyanti Rafli Maulana Yusuf Rafli Renaldi Rahma Khairunnisa Amalia Ratnawita Ratnawita Reihan Ahmad Nurhakim Reza Fahlevi Lubis Rezario Febrianta Chandra Rezki Akbar Norrahman Rianti Setyawasih Rihfenti Ernayani Rina Apriliani Rinovian Rais Ristati Ristati Rita Zulbetti Rizal Maulana Rizki Listyono Putro Rustan Rustan Sahari Sahari Saiful Bahri Salsha Dwi Agustien Samsul Akmal Samuel PD Anantadjaya Sanita Putri Sanita Putri Yaperta Sarah Mutia Azahra Selamat Muliadi Shanita Putri Yaperta Sinta Amalia Sinta Amelia sintesa, nika Sintia Anggraeni Siska Amelia Siti Kodariah Siti Mardiana Sri Hastutik Sri Wahyuningsih Sri Yulandasari Lajai Sri Yulandasari Lajai Mandam Srifatmawati Ahmad Sudarmanto, Eko Sugiartiningsih Sukriyadi Sulistyo Budi Utomo Suparjiman Susi Nurohimah Susilo Utomo Suwarsito Syahla Nur Fikriyyah Syamsuddin Syamsuddin Tanti Widia Nurdiani Teguh Setiawan Wibowo Teti Anggita Safitri, Teti Anggita Tini Kartini Titin Hartini Tris Sudarto Umi Setyorini Ummu Kalsum Upik Djaniar Vensy Vidya Wahidah Nazmi Lailia Wasifah Hanim Wenny Desty Febrian Febrian Wildan Fathil Padil Willson Gustiawan Yasir Maulana Yesi Amelia Yofy Syarkani Yudawisastra, Helin G. Yuyu Ruhayu