Garuda - Garba Rujukan Digital

Pelatihan Pencatatan Keuangan Digital Bagi Pelaku UMKM di Merauke Yulianti, Ni Luh Putu Nita; Rachman, Adi Maulana; Ismail, Ismail
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 3 (2025): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i3.2243

Pengabdian ini bertujuan untuk memberikan Pelatihan Pencatatan Keuangan Digital Bagi Pelaku UMKM di Merauke mengenai cara pengelolaan keuangan yang mudah dan benar. Metode yang digunakan dalam pengabdian ini adalah metode ceramah dan metode praktik menggunakan aplikasi BukuWarung untuk pencatatan keuangan. Program pengabdian ini dirasa penting dalam rangka membantu pencatatan keuangan yang tepat dan sesuai bagi pemilik UMKM di Merauke. Target dan luaran yang ingin dicapai melalui solusi pemecahan masalah: pelatihan tentang pencatatan keuangan dengan menggunakan aplikasi BukuWarung menggunakan metode ceramah dan praktik. Hasil program pengabdian masyarakat adalah melalui kegiatan pengabdian kepada masyarakat ini Pemilik UMKM di Merauke dapat meningkatkan system pencatatan keuangan secara sistematis dan efesien dengan memanfaatkan teknologi modern saat ini dan hasilnya peserta yaitu pemilik UMKM di Merauke mudah memahami penggunaan aplikasi tersebut karena aplikasi BukuWarung sangat sederhana dan dapat digunakan dimanapun dan dapat di download dengan menggunakan Handphone.

Storybook validation: Essential practices for student's financial literacy Irianto, Okto; Susanto, Susanto; Asmaningrum, Henie Poerwandar; Rachman, Adi Maulana; Budiasto, Jarot; Sokheh, Habib
Journal of Multidisciplinary Academic Business Studies Vol. 1 No. 2 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v1i2.3398

Purpose: To develop and validate a financial literacy storybook for Junior High School students using the 4D (Define, Design, Develop, Disseminate) method. Research Methodology: This study employs a development research approach, specifically utilizing the 4D (Define, Design, Develop, Disseminate) method to create and validate a financial literacy storybook for Junior High School students. Results: High feasibility scores from both material (72 points) and media (77 points) experts validated the storybook's content accuracy, relevance, and overall design quality. These results suggest that the approach of using digital storytelling, specifically through Storyjumper, can effectively bridge the gap between abstract financial concepts and relatable age-appropriate narratives for adolescents. Conclusions: The validated storybook enhances students’ financial literacy by combining pedagogical accuracy with engaging design, and digital storytelling innovatively boosts understanding and interest in financial education. Limitations: First, the validation process relied primarily on expert opinions, which, although valuable, may not fully capture the perspectives of the target audience, Junior High School students. The study did not include a pilot test with actual students, which could provide insights into the storybook's real-world effectiveness and engagement levels. Additionally, the research is limited to a specific geographical and cultural context, potentially affecting the generalizability of the findings to other regions or educational systems. Contribution: This research contributes a validated financial literacy storybook for Junior High School students, advancing educational tools in this crucial field and demonstrating the 4D method's effectiveness in educational material development.

Pengaruh Pengeluaran Pemerintah di Sektor Pendidikan, Kesehatan dan Belanja Modal terhadap Indeks Pembangunan Manusia dan Kemiskinan di Indonesia Rachman, Adi Maulana
Bulletin of Community Engagement Vol. 4 No. 1 (2024): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v4i1.1266

The purpose of this research is to analyze the effect of government spending sectors of education, health, LPFR and the GDRP of the Human Development Index and poverty in Indonesia in 2010-2014. In this research there are two variables dependent HDI is one indicator of the progress of a country and poverty can make the effects serious enough for human development because of the problem of poverty is a complex problem that stems from the inability of people to meet their basic needs so that the needs of others as education and health was neglected. In this study, there are four independent variables were analyzed, namely government spending in education, health, LPFR and the GDRP of the HDI and poverty so that policies are made to increase the number of HDI and reduce poverty. The analysis model is the panel data regression. Results of regression with panel data regression model showed government spending positive effect on the health sector and LPFR HDI negative effect on the HDI. While government spending has no effect on the education sector and the GDRP HDI has no effect on the HDI. Government spending negatively affect the education sector poverty, public expenditure on health sector negatively affect the GDRP of poverty and negatively affect poverty. While LPFR no effect on poverty. Keywords: HDI, Poverty, Goverment spending, TPAK and PDRB

FACTORS INFLUENCING INDONESIAN ACCOUNTING STUDENTS' PERCEPTION OF SAFE HAVEN INVESTMENTS Irianto, Okto; Manuhutu, Fenty Yoseph; Ada, Kadek Bramdhika; Adiatma, Tini; Rachman, Adi Maulana
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.651

This study aims to identify and analyze the factors that influence the perception of Accounting students in Indonesia towards safe haven investments in the context of global economic uncertainty due to the US-China trade war. Continued economic uncertainty encourages investors to seek hedging instruments, but the understanding of the younger generation as prospective financial practitioners towards safe havens is still limited. This explanatory quantitative study uses primary data from 168 accounting students through a structured questionnaire. Data analysis uses Structural Equation Modeling with Partial Least Squares (SEM-PLS) to test the effect of financial knowledge level, investment experience, risk tolerance, and exposure to market information on safe haven perceptions. The results show that the level of financial knowledge has the most significant positive effect on safe haven perceptions, followed by investment experience and exposure to market information, which also have a positive impact. Conversely, risk tolerance has a significant adverse impact on safe haven perceptions. The research model explains 54.7% of the variance in safe haven perceptions with good predictive relevance. These findings imply the need to strengthen financial literacy and experiential learning in the accounting curriculum to prepare graduates with a comprehensive understanding of investment risk management in an era of global economic uncertainty.

FINANCIAL LITERACY AND FINANCIAL INCLUSION ON SUSTAINABLE CREDIT DECISIONS THROUGH FINANCIAL BEHAVIOR : A STUDY OF MERAUKE MSMES Putu Nita Yulianti, Ni Luh; Rachman, Adi Maulana; Wati, Caecilia Henny Setya; Richard, Yumiad Fernando
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6549

Study This aim For analyze impact financial literacy and financial inclusion to taking decision sustainable credit through Financial behavior of MSMEs in Merauke City. Problems study leave from low financial literacy perpetrator business as well as limited utilization service formal finance, which causes decision credit often taken without careful consideration. Research This use method quantitative with population as many as 3.777 MSMEs. The sampling technique sample done with purposive sampling and quota sampling methods, with amount respondents as many as 120 MSMEs in Merauke City. Data collected through questionnaire Likert scale, then analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS). The research results show that financial literacy No influential significant to taking decision credit sustainable. Financial inclusion also not influential significant to sustainable credit decisions. On the other hand, financial behavior proven influential positive and significant to decision credit sustainable. Furthermore, the results of the mediation test show that financial literacy and financial inclusion influential No direct to decision credit sustainable through financial behavior. Findings This confirm that understanding and access finance Not yet Enough push decision sustainable credit if No reflected in financial behavior everyday. Therefore, literacy and inclusion programs are needed finances that are not only emphasize aspect knowledge, but also formation behavior healthy finances among Merauke MSMEs.

The Effect of Government Expenditure in The Education, Health and Capital Expenditure Sectors on Poverty Adi Maulana Rachman; Ni Luh Putu Nita Yulianti; Okto Irianto; Elly Noer; Romualdus T.P.M.Djanggo; Fenty Y. Manuhutu; Esy Delia Lewaherilla; Agustinus Fangohoy; Marthen A. I. Nauhumury
Bulletin of Pedagogical Research Vol. 5 No. 2 (2025): Bulletin of Pedagogical Research
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bpr.v5i2.2162

This study aims to analyze the effect of government spending in the education and health sectors, the labor force participation rate (TPAK), and Gross Regional Domestic Product (GRDP) on poverty in Indonesia during the period 2010–2014. Poverty is a complex socioeconomic problem arising from individuals’ inability to meet basic needs, which in turn limits access to essential services such as education and health. In this study, poverty is treated as the dependent variable, while government expenditure on education and health, TPAK, and GRDP serve as the independent variables. The contribution of this study lies in providing empirical evidence on the relative importance of social sector spending and economic factors in reducing poverty at the regional level in Indonesia. The findings are expected to enrich the existing literature on poverty alleviation and serve as a reference for policymakers in designing more effective and targeted poverty reduction strategies

Storybook validation: Essential practices for student's financial literacy Irianto, Okto; Susanto, Susanto; Asmaningrum, Henie Poerwandar; Rachman, Adi Maulana; Budiasto, Jarot; Sokheh, Habib
Journal of Multidisciplinary Academic Business Studies Vol. 1 No. 2 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v1i2.3398

Purpose: To develop and validate a financial literacy storybook for Junior High School students using the 4D (Define, Design, Develop, Disseminate) method. Research Methodology: This study employs a development research approach, specifically utilizing the 4D (Define, Design, Develop, Disseminate) method to create and validate a financial literacy storybook for Junior High School students. Results: High feasibility scores from both material (72 points) and media (77 points) experts validated the storybook's content accuracy, relevance, and overall design quality. These results suggest that the approach of using digital storytelling, specifically through Storyjumper, can effectively bridge the gap between abstract financial concepts and relatable age-appropriate narratives for adolescents. Conclusions: The validated storybook enhances students’ financial literacy by combining pedagogical accuracy with engaging design, and digital storytelling innovatively boosts understanding and interest in financial education. Limitations: First, the validation process relied primarily on expert opinions, which, although valuable, may not fully capture the perspectives of the target audience, Junior High School students. The study did not include a pilot test with actual students, which could provide insights into the storybook's real-world effectiveness and engagement levels. Additionally, the research is limited to a specific geographical and cultural context, potentially affecting the generalizability of the findings to other regions or educational systems. Contribution: This research contributes a validated financial literacy storybook for Junior High School students, advancing educational tools in this crucial field and demonstrating the 4D method's effectiveness in educational material development.

Total Asset Turnover terhadap Working Capital Pada Perusahaan Perdagangan yang terdaftar Bursa Efek Indonesia Adi Maulana Rachman; Okto Irianto; Tini Adiatma; Ni Luh Putu Nita Yulianti; Fenty Yoseph Manuhutu; Esy D. Lewaherilla; Nurkholis Syukron
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3969

Abstract. This research was conducted with the aim to know the effect of working capital efficiency and total asset turnover on working capital turnover at sub.sector of big and retail trade which listed in indonesia stock exchange either simultaneously or partially. Population in this study were 59 companies and selectedas many as 17 sub companies large and retail trade sector listed on indonesia stock exchange as a purposive sampling sample. The tool used in this analysis with F test and t test, based on the F test it is know that the significanse value is less than 0.05 ie 0.000. This means that the independent variabel of working capital efficiency and total asset turnover targets simultaneously have a significant effect on working capital turnover. Based on t test is know working capital efficiency and total asse turnover partially significant effect on working capital turnover, because the value is below 0.05 which is 0.000. The method of this study proves that simultaneously and partially free variabel working capital turnover efficiency and total asset turnover have a significant effect on working capital turnover. Keywords: working capital efficiency, Total assets turnover, Working Capital turnover.

The Role of Digitalization in Increasing Economic and Financial Inclusion in South Papuan Communities Putu Nita Yulianti, Ni Luh; Adi Maulana Rachman; Apolinaris S Awotkay; Gusti Putu Eka Kusuma; Soleha, Soleha
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.15688

This study analyzes the role of digitalization in enhancing economic and financial inclusion in South Papua by examining digital infrastructure conditions, the utilization of technology-based financial services, impacts on local businesses, socio-cultural influences, and links to regional socioeconomic indicators. A descriptive qualitative approach was employed, using in-depth interviews with policymakers, financial service providers, community leaders, business actors, and both users and non-users of digital services. Secondary data from the 2025 South Papua Statistics Agency (BPS) supported the analysis. Findings reveal uneven telecommunications infrastructure, with only 6.96% of villages having very strong signals and 13.77% lacking signal access. Adoption of digital financial services, including mobile banking and e-wallets, remains limited in rural areas due to poor connectivity, low device ownership, and inadequate digital literacy. However, businesses adopting digital platforms reported revenue increases of 20–30% through market expansion. Socio-cultural factors influence technology acceptance, with younger generations adapting more readily. The study concludes that improved connectivity positively correlates with financial inclusion and human development, recommending infrastructure expansion, internet subsidies, community-based digital literacy programs, and multi-stakeholder collaboration.

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