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All Journal Jurnal Ilmiah Ekonomi, Manajemen dan Bisnis (EKMABIS) KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Giovanny Kristianto
Universitas Harapan Bangsa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice

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Pelatihan Membentuk Akuntan Berjiwa Kepemimpinan dan Berintegritas Alfizi Alfizi; Giovanny Kristianto; RR Farida Istiningrum; Lusi Yuliarti
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 4 No. 1 (2024): Maret : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v4i1.3071

Abstract

The profession of an accountant is one of the many promising occupations in the future that is needed by many companies. Apart from possessing the ability to solve the financial problems of a company, accountants are required to have leadership qualities and integrity in carrying out their tasks. The integrity of an accountant is demonstrated by their objectivity in work, which does not favor any interested party, ensuring the credibility of their work. These skills should be nurtured from an early age. Schools and universities can serve as a means to achieve this, so that training activities can foster students' confidence to work well in the future and be prepared to face the challenges of the workplace and the issues that may arise in the accounting profession.
Sosialisasi Dampak Profesi Akuntansi pada Era Digital 5.0 Giovanny Kristianto; Lusi Yuliarti; RR Farida Istiningrum
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 4 No. 2 (2024): Juni : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v4i2.3666

Abstract

The Digital Era 5.0 brings significant changes in various aspects of life, including the accounting profession. Advanced technologies such as artificial intelligence (AI), blockchain, and big data analytics are changing the way accountants work. The community service activities carried out at SMK Swagaya 2 Purwokerto aim so that when they graduate from SMK they can take higher education to get a better job in the future. The challenge for accountants in the future is that if they do not follow technological changes, they will be replaced by computers, so that the job market will be increasingly difficult. In this community service, based on research conducted by previous researchers, it shows that digital technology offers significant opportunities and challenges for accountants, and proper socialization is very important to maximize the benefits of this technology. The enthusiasm of the participants can show that there is motivation in each of them to want to progress and develop and will not go hand in hand with the increasingly developing 5.0 technology.
Audited Financial Statements, Financial Literacy, Perceived Audit Costs, And Access To Financing Among Culinary Giovanny Kristianto; Dianningsih
Jurnal Ilmiah Ekonomi Manajemen & Bisnis Vol. 4 No. 2 (2026): May 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/bq5gtv89

Abstract

This study offers originality by examining access to financing among culinary MSMEs through the combined lens of audited financial statements, financial literacy, and perceived audit costs, a relationship that remains underexplored in the local context of Banyumas Regency. The study aims to analyze whether these three factors influence the ease of access to external financing for culinary MSMEs. A quantitative explanatory approach with a cross-sectional survey design was employed. Data were collected from 135 owners/managers of culinary MSMEs affiliated with ASPIKMAS Patikraja, Banyumas Regency, using a structured questionnaire with a five-point Likert scale. The data were analyzed using PLS-SEM with bootstrapping of 5,000 resamples. The empirical results show that the model has very weak explanatory power (R² = 0.011), and none of the proposed predictors significantly affect financing access: audited financial statements (β = −0.097; p = 0.256), financial literacy (β = −0.002; p = 0.977), and perceived audit costs (β = −0.039; p = 0.670). These findings imply that financing access among culinary MSMEs is likely shaped more by contextual lending factors, such as collateral, cash-flow stability, business legality, and relationship lending, than by audit-related attributes alone
Co-Authors Alfizi, Alfizi Dianningsih RR Farida Istiningrum Yuliarti, Lusi