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DARI MITIGASI MENUJU KEBANGKRUTAN: PEMETAAN BIBLIOMETRIK KONTRIBUSI MANAJEMEN RISIKO DALAM MENCEGAH KEBANGKRUTAN PERUSAHAAN Jannah, Lu'lu'ul; Norviana, Syahida; Nirbita, Betanika Nila; Herdianto, Jacky Ardi
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4950

Abstract

Risk management is often viewed as a key strategy to prevent corporate bankruptcy, yet the research landscape remains fragmented. This study maps the development of research on risk management and corporate financial distress using bibliometric analysis. Scopus records containing “Risk Management” and “Distress” from 2010–2025 were retrieved, yielding 106 documents, and analyzed with VOSviewer. The United States leads publication output (16 documents), followed by the United Kingdom (14). Tran, N.M. is the most prolific author (3 publications), while the University of Zilina is the most productive affiliation (4 articles). Keyword co-occurrence clustering reveals six themes: financial instruments for risk mitigation; bankruptcy determinants; risk management implementation; corporate governance; banking-sector contexts; and external factors (e.g., pandemics, religion). The results highlight the multidimensional links between risk management and distress and suggest opportunities for integrative research. This mapping also offers practical insight for firms to strengthen risk management as an early-warning and prevention mechanism against bankruptcy.
DOES ENVIRONMENTAL, SOCIAL, AND GOVERNMENT (ESG) IMPROVE INVESTMENT EFFICIENCY? EVIDENCE FROM INDONESIAN MANUFACTURING COMPANIES Norviana, Syahida; Jannah, Luluul; Nirbita, Betanika Nila; Hamidah, Putri
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4951

Abstract

Penelitian ini mengkaji pengaruh kinerja Environmental, Social, and Governance (ESG) terhadap efisiensi investasi pada perusahaan manufaktur di Indonesia. Dengan menggunakan pendekatan kuantitatif, penelitian ini menganalisis data dari sembilan perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015–2023. Hasil regresi menunjukkan adanya hubungan negatif yang signifikan antara skor ESG dan inefisiensi investasi. Temuan ini mengindikasikan bahwa skor ESG yang lebih tinggi mampu mengurangi overinvestment dan underinvestment, sehingga mengoptimalkan alokasi sumber daya. Hasil ini sejalan dengan teori keagenan yang menyatakan bahwa pengungkapan ESG dapat memitigasi asimetri informasi. Penelitian ini berkontribusi pada literatur dengan memberikan bukti empiris dari konteks pasar negara berkembang, serta menyoroti peran ESG dalam meningkatkan efisiensi alokasi modal bagi pembuat kebijakan dan investor
Mampukah Keluarga di Era Digital Mengelola Keuangan? Pelatihan di Pacarejo, Semanu, Gunungkidul Betanika Nila Nirbita; Lu’lu’ul Jannah; Syahida Norviana
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2025): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v5i1.3251

Abstract

Manajemen keuangan keluarga adalah fondasi utama untuk mencapai kestabilan dan kesejahteraan ekonomi rumah tangga. Namun, rendahnya literasi keuangan dan maraknya gaya hidup konsumtif di era digital menjadi tantangan serius, termasuk bagi masyarakat Kelurahan Pacarejo, Semanu, Gunungkidul. Program Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan masyarakat dalam mengelola keuangan keluarga melalui pelatihan interaktif dan aplikatif. Metode yang digunakan meliputi ceramah, diskusi, praktik penyusunan anggaran, serta simulasi penggunaan aplikasi keuangan digital. Sebanyak 30 peserta terlibat dalam kegiatan ini. Peserta  juga diberikan evaluasi berupa angket pre-test dan post-test. Evaluasi menggunakan paired samples t-test menunjukkan hasil yang signifikan: nilai rata-rata pre-test 36,07 meningkat menjadi 47,10 pada post-test. Hal ini membuktikan efektivitas pelatihan dalam meningkatkan pemahaman peserta. Dampak nyata yang terlihat antara lain meningkatnya kesadaran akan pentingnya perencanaan keuangan, keterampilan dalam menyusun anggaran, serta kemampuan memanfaatkan teknologi digital untuk pengelolaan keuangan yang lebih efisien. Dalam konteks keberlanjutan, program ini akan didukung melalui pendampingan rutin dan pemanfaatan grup WhatsApp sebagai wadah berbagi pengetahuan. Dengan demikian, diharapkan masyarakat dapat terus mengaplikasikan ilmu yang diperoleh sehingga kesejahteraan finansial keluarga dapat terwujud secara berkelanjutan.
The Effect of Financial Literacy, Income, Financial Self-Efficacy, and Locus of Control on the Financial Management Muhammad Zidan Faqihuddin; Betanika Nila Nirbita
Economic Education Analysis Journal Vol. 14 No. 3 (2025): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v14i3.33797

Abstract

This study aims to determine the influence of financial literacy, income, financial self-efficacy and locus of control on students' financial management behavior. This study uses a quantitative method. The population used in this study were students of the Accounting Study Program, Faculty of Vocational Studies, Yogyakarta State University. Sampling was carried out using a purposive sampling technique of 100 respondents. The data collection method used a questionnaire distributed online. This study uses multiple linear regression analysis techniques with SPSS 26 software. The results of the study show that (1) Financial literacy has a significance value of 0.000 < 0.05, which means that financial literacy has a positive effect on students' financial management behavior. (2) Income has a significance value of 0.031 < 0.05, which means that income has a positive effect on students' financial management behavior. (3) Financial self-efficacy has a significance value of 0.000 < 0.05, which means that financial self-efficacy has a positive effect on students' financial management behavior. (4) Locus of control has a significance value of 0.022 < 0.05, which means that locus of control has a positive effect on students' financial management behavior.
Fraud Detection Methods in Addressing Cyber Threats: A Systematic Literature Review in the Banking Sector Willa Putri Malinda Buchori; Betanika Nila Nirbita; Muhammad Alif Nur Irvan; Nadia Husnaningtyas; Adila Durrotul Ghina
Journal of Economics Education and Entrepreneurship Vol 7, No 1 (2026): JEE, APRIL 2026
Publisher : Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jee.v7i1.18299

Abstract

This research was conducted in order to determine the method of fraud detection. The method used in this research is Systematic Literature Review (SLR) with PRISMA Protocol. The steps taken include identification, screening, feasibility testing, and finalization of relevant studies from various leading databases such as Google Scholar, Scopus, Web of Science, Emerald, and IEEE Xplore. The results of the study identified eight main methods of fraud detection, namely big data analysis, machine learning algorithms, Natural Language Processing (NLP); Accounting Information Systems, Extremely Randomized Trees (ERT), rule-based systems, blockchain technology, Asexual Reproduction Optimization (ARO), Bayesian A/B testing, and authentication systems. These methods show varying degrees of effectiveness in detecting suspicious transactions and reducing the risk of digital fraud. The research findings not only discuss fraud detection methods, but also analyze the weaknesses and advantages of each method. The findings can be used as a practical reference source in preventing fraud by conducting fraud detection based on the right method.
Peningkatan Keterampilan Penyusunan Laporan Keuangan Berbasis ETAP dengan Aplikasi SIA BUMDes Tasikmalaya Edi Fitriana Afriza; Bakti Widyaningrum; Betanika Nila Nirbita; Iis Aisyah
Abdimas Pedagogi: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 6 No. 2 (2023)
Publisher : Universitas Negeri Malang

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

Abstract

Abstract: The fact is that in the field there are still BUMDes that are constrained and lack of understanding in the preparation of financial statements either manually or the use of the application provided. The purpose of the service is to provide education and training on the preparation of BUMDes financial statements according to SAK ETAP to understand the basis for correct accounting records at BUMDES, partners can compile SAK ETAP-based financial statements correctly and can use the SIA BUMDES application in making SAK ETAP-based financial reports. The methods used in this service are providing counseling, education, training (tutorials and exercises) and evaluating activities using questionnaires. Based on the implementation of service activities that have been carried out, the conclusions obtained are the management of BUMDes Cakrabuana and BUMDes Nanjung have been able to understand the benefits and basis of good and correct accounting records to be able to improve the performance of their respective BUMDes. Abstrak: Faktanya di lapangan masih ada BUMDes yang terkendala dan kurang paham dalam penyusunan laporan keuangan baik secara manual maupun penggunaan aplikasi yang disediakan. Tujuan dari layanan ini adalah untuk memberikan edukasi dan pelatihan penyusunan laporan keuangan BUMDes sesuai SAK ETAP untuk memahami dasar pencatatan akuntansi yang benar di BUMDES, mitra dapat menyusun laporan keuangan berbasis SAK ETAP dengan benar dan dapat menggunakan aplikasi BUMDES dalam pembuatan laporan keuangan berbasis SAK ETAP. Metode yang digunakan dalam layanan ini adalah memberikan konseling, pendidikan, pelatihan (tutorial dan latihan) dan mengevaluasi kegiatan menggunakan kuesioner. Berdasarkan pelaksanaan kegiatan pengabdian yang telah dilakukan, kesimpulan yang diperoleh adalah manajemen BUMDes Cakrabuana dan BUMDes Nanjung telah mampu memahami manfaat dan dasar catatan akuntansi yang baik dan benar untuk dapat meningkatkan kinerja BUMDes masing-masing.
Transformasi Digital dalam Manajemen Keuangan UMKM untuk Meningkatkan Daya Saing Muhammad Roy Aziz Haryana; Betanika Nila Nirbita; Syahida Norviana; Lu'lu'ul Jannah; Willa Putri Malinda Buchori
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2026): Mei 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v6i1.5934

Abstract

In reality, there are still MSMEs that are hampered and lack understanding in preparing financial reports, both manually and using the provided applications. The purpose of this community service is to increase MSMEs' understanding of the importance of good and correct financial management, train MSMEs in basic accounting records and preparing financial reports according to SAK EMKM, introduce and train the use of digital financial applications to increase efficiency and transparency, and encourage the adoption of digital technology in MSME financial operations to increase competitiveness. The methods used in this service are providing counseling, education, training (tutorials and exercises), and evaluating activities using questionnaires. Based on the implementation of the community service activities that have been carried out, the conclusion obtained is that in general, this activity has succeeded in having a positive impact, both for participants and for partners (MSMEs), in an effort to realize MSMEs that are more independent and financially prosperous. This activity also supports programs at the Gunungkidul Department of Industry, Cooperatives, SMEs, and Manpower. In addition, the government will also implement a follow-up program with village funds to provide intensive training and mentoring to business actors (MSMEs).