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All Journal Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) ACCRUALS (Accounting Research Journal of Sutaatmadja) JASS (Journal of Accounting for Sustainable Society) JAMARI : Jurnal Pengabdian Masyarakat Mandiri JAMARI : Jurnal Pengabdian Masyarakat Mandiri
Yudi Febriansyah
Universitas Kuningan
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

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FINANCIAL LITERACY AND ACCOUNTING LITERACY AMONG EX-MIGRANT WORKERS IN THE COMMUNITY Amir Hamzah; Yudi Febriansyah; Teti Rahmawati; Siti Nuke Nurfatimah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1233

Abstract

The aim of this research is to examine and analyze the influence of financial attitudes and financial planning on financial literacy and accounting literacy. The methodology employed in this study is descriptive and verificative. The study population consists of ex-migrant workers in Kuningan Regency, totaling 282 individuals. Random sampling technique was used to select 133 participants. Analysis was conducted using Structural Equation Modeling (SEM), including validity and reliability tests of instruments (confirmatory factor analysis), testing the model of relationships between variables (path analysis), and forming an appropriate predictive model (structural model and regression analysis), utilizing LISREL software as the analytical tool. The research findings indicate that (1) financial attitudes do not have a significant influence on financial literacy, (2) financial planning has a positive influence on financial literacy, (3) financial attitudes have a negative influence on accounting literacy, (4) financial planning has a positive influence on accounting literacy, and (5) financial literacy has a positive influence on accounting literacy.
CHARACTERISTICS OF THE AUDIT COMMITTEE AND BOARD OF DIRECTORS: HOW DO THEY INFLUENCE CORPORATE SOCIAL RESPONSIBILITY Arief Nurhandika; Lia Dwi Martika; Yudi Febriansyah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12728

Abstract

This research aims to examine the influence of the characteristics of the audit committee and board of directors on CSR scores. This article develops from various literature reviews regarding the relationship between the characteristics of the audit committee and the board of directors on CSR scores. This research uses all company sectors on the Indonesian Stock Exchange except financial sector companies. A purposive sampling was used, and a sample of 78 companies with a total sample data of 468 from 2018-2023 was used. Testing the data using STATA software. The research results show that independent audit committee members have an influence on CSR scores, the size of the audit committee has an influence on CSR scores, audit committee members who have financial expertise influence CSR scores, the size of the board of directors influences CSR scores, and gender diversity has an influence on CSR score. Except for the meeting variable, members of the board of directors do not influence the CSR score.
Penguatan literasi keuangan bagi ibu rumah tangga untuk mewujudkan kemandirian keuangan berkelanjutan Amir Hamzah; Yudi Febriansyah; Iman Teguh
JAMARI: Jurnal Pengabdian Masyarakat Mandiri Vol 2 No 1 (2025): Juli
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/jamari.v2i01.898

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan ibu-ibu PKK Desa Cikijing melalui pelatihan intensif. Metode yang digunakan meliputi ceramah interaktif, simulasi praktis pencatatan keuangan, serta diskusi kasus terkait pengelolaan keuangan rumah tangga dan bahaya pinjaman online ilegal. Hasil evaluasi menunjukkan peningkatan signifikan pada seluruh aspek literasi keuangan peserta, dengan rata-rata kenaikan pemahaman sebesar 45% berdasarkan hasil pretest dan posttest. Aspek strategi menabung realistis mengalami kenaikan tertinggi (52%), diikuti oleh praktik pengelolaan keuangan berkelanjutan (48%). Survei kepuasan peserta mencatat 75% menilai materi sangat relevan dengan kebutuhan mereka, sementara 80% memberikan penilaian sangat baik untuk interaksi dengan fasilitator. Kegiatan ini tidak hanya berhasil meningkatkan pengetahuan teoritis, tetapi juga memicu inisiatif berkelanjutan seperti pembentukan arisan cerdas dan penggunaan buku keuangan kolektif. Temuan ini menunjukkan bahwa pendekatan pelatihan berbasis praktik dan komunitas efektif dalam meningkatkan literasi keuangan sekaligus menciptakan sistem pendukung berkelanjutan di tingkat desa.
Penguatan literasi keuangan bagi ibu rumah tangga untuk mewujudkan kemandirian keuangan berkelanjutan Amir Hamzah; Yudi Febriansyah; Iman Teguh
JAMARI: Jurnal Pengabdian Masyarakat Mandiri Vol 2 No 1 (2025): Juli
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/jamari.v2i01.898

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan ibu-ibu PKK Desa Cikijing melalui pelatihan intensif. Metode yang digunakan meliputi ceramah interaktif, simulasi praktis pencatatan keuangan, serta diskusi kasus terkait pengelolaan keuangan rumah tangga dan bahaya pinjaman online ilegal. Hasil evaluasi menunjukkan peningkatan signifikan pada seluruh aspek literasi keuangan peserta, dengan rata-rata kenaikan pemahaman sebesar 45% berdasarkan hasil pretest dan posttest. Aspek strategi menabung realistis mengalami kenaikan tertinggi (52%), diikuti oleh praktik pengelolaan keuangan berkelanjutan (48%). Survei kepuasan peserta mencatat 75% menilai materi sangat relevan dengan kebutuhan mereka, sementara 80% memberikan penilaian sangat baik untuk interaksi dengan fasilitator. Kegiatan ini tidak hanya berhasil meningkatkan pengetahuan teoritis, tetapi juga memicu inisiatif berkelanjutan seperti pembentukan arisan cerdas dan penggunaan buku keuangan kolektif. Temuan ini menunjukkan bahwa pendekatan pelatihan berbasis praktik dan komunitas efektif dalam meningkatkan literasi keuangan sekaligus menciptakan sistem pendukung berkelanjutan di tingkat desa.
EFEK MODERASI FIRM SIZE TERHADAP FAKTOR YANG MEMPENGARUHI PROFIT GROWTH Lia Dwi Martika; Syahrul Syarifudin; Yudi Febriansyah
JASS (Journal of Accounting for Sustainable Society) Vol. 6 No. 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1241

Abstract

Abstract. The aim of this research is to produce empirical facts/models that can explain the factors that influence profit growth with firm size as a moderating variable. To test the hypothesis that has been formulated through proof to test the research hypothesis with statistical calculations so that proof results can be obtained that show the hypothesis is rejected or accepted. In this research, researchers conducted research on Manufacturing Companies in the Consumer Goods Industry Sector in 2018-2022. The F test results show that debt to equity ratio, total asset turnover, return on assets, net profit margin and operating cash flow together influence profit growth. The t test results show that the debt to equity ratio has a significant negative effect on profit growth, return on assets, total asset turnover and net profit margin have a significant positive effect on profit growth and operating cash flow has no effect on profit growth, firm size moderates and strengthens the relationship between total assets turnover and net profit margin with profit growth, firm size moderates and weakens the relationship between debt to equity ratio and profit growth, firm does not moderate the relationship between return on assets and operating cash flow with profit growth.
Implementasi Akuntansi Sederhana dan Literasi Akuntansi terhadap Sustainability Finansial dengan Moderasi Tingkat Pendidikan Yudi Febriansyah; Amir Hamzah; Iman Teguh
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i2.11297

Abstract

Abstract This study aims to analyze the effect of simple accounting implementation and accounting literacy on the financial sustainability of housewives, and to examine the moderating role of education level in this relationship. The research is motivated by the low adoption of financial recording and limited accounting literacy among housewives, which negatively impacts household financial resilience. The study employs a quantitative approach with a descriptive-verificative method. A total of 247 housewives in Kuningan Regency were selected using a random sampling technique. Data were collected via questionnaires and analyzed using SmartPLS 4.0. The results reveal that both simple accounting practices and accounting literacy have a positive and significant effect on financial sustainability. Moreover, education level shows a significant direct effect and also serves as a moderator that strengthens the relationship between accounting practices and financial sustainability. These findings emphasize the critical role of education and accounting skills in enhancing household financial resilience. The practical implication of this study suggests the need for community-based accounting training programs for housewives to support sustainable household financial management. Keywords: simple accounting, accounting literacy, financial sustainability, housewives, education
Analisis Faktor yang Mempengaruhi Enterprise Risk Management Amir Hamzah; Yudi Febriansyah
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 16 No 2 (2022): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/optimal.v16i2.5709

Abstract

This research aims to produce empirical facts / models that can explain the factors that influence ERM. To test the hypothesis that has been formulated through proving the results of the research used in statistical calculations so that the results of proof showing the rejection of Ho or acceptance of Ha are obtained. In this research, the research object was Manufacturing Companies in the Consumer Goods Industry Sector in 2019. The results of the F test show that financial leverage, company complexity and company size jointly affect ERM. The results of the t test show that financial leverage has a significant negative effect on ERM, firm size has a significant positive effect on ERM, and industry competition has no significant effect on ERM. keywords: financial leverage, industry competition, company size, ERM.
Co-Authors Amir Hamzah Arief Nurhandika Iman Teguh Lia Dwi Martika Nurfatimah, Siti Nuke Syarifudin, Syahrul Teti Rahmawati