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All Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Balance : Media Informasi Akuntansi dan Keuangan Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Penelitian dan Pengabdian Masyarakat SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Christian, Iwan
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Literasi Keuangan, Persepsi Harga, Dan Perilaku Keuangan Terhadap Minat Mahasiswa Berinvestasi di Pasar Modal Herauani, Agrifa; Husnatarina, Fitria; Belladonna Umbing, Golda; Yuni, Sri; Kubertein, Agus; Christian, Iwan
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 6 No. 2 (2023): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v6i2.1377

Abstract

The purpose of this study was to find out whether financial literacy, price perceptions, anda financial behavior can influence students interest in investing in the capital market. This type of research uses quantitative research. This study used a questionnaire with a total sample of 94 respondents. The analytical tools used were descriptive statistical tests, validity and reliability tests, classic assumption test and hypothesis testing using IBM SPSS 25. The research result show that financial literacy and price perceptionss have a positive and significant effect on students interest in investing in the capital market. Meanwhile, financial behavior has no effect on students interest in investing in the capital market.Abstrak Tujuan penelitian ini untuk mengetahui apakah literasi keuangan, persepsi harga, dan perilaku keuangan dapat mempengaruhi minat mahasiswa untuk berinvestasi di pasar modal. Jenis penelitian ini menggunakan penelitian kuantitatif. Penelitian ini menggunakan kuesioner dengan jumlah sampel yaitu 94 responden. Alat analisis yang digunakan yaitu uji statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik dan uji hipotesis dengan menggunakan IBM SPSS 25. Hasil penelitian menunjukkan literasi keuangan dan persepsi harga berpengaruh positif dan signifikan terhadap minat mahasiswa berinvestasi di pasar modal. Sedangkan perilaku keuangan tidak berpengaruh terhdap minat mahasiswa berinvestasi di pasar modal.
The Effect of Budget Goal Clarity and Budget Participation on Budgetary Slack: Information Asymmetry as Moderation in SKPD Palangka Raya City Anjeliasi, Andini Kezia; Rahmiati, Rahmiati; Fransiska, Christina; Yuni, Sri; Christian, Iwan; Yuniati, Ade
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 2 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i2.15716

Abstract

This study examines the influence of budget goal clarity and budgetary participation on budgetary slack, with information asymmetry as a moderating variable. The research was conducted on 60 respondents from 20 Regional Work Units (SKPD) in Palangka Raya City. Using multiple regression and moderated regression analysis, the results show that budget goal clarity negatively affects Budgetary Slack, while budgetary participation positively affects it. Information asymmetry moderates both relationships, strengthening the effect of budget goal clarity and weakening the effect of budgetary participation on Budgetary Slack. These findings imply the importance of clear budget goals, managed participation levels, and minimized information asymmetry in reducing Budgetary Slack. The study contributes to the understanding of budgetary practices in local government units and provides insights for improving budget management in the public sector.
Pendampingan Pengelolaan Keuangan Dengan Menggunakan Aplikasi Catatan Keuanganku Pada UMKM Kebab Turki Wenak di Kota Palangka Raya Sabnah, Mia Nur; Mesrania; Mida; Monalisa; Kristina, Novi; Mentari, Theresia; Christian, Iwan
ALMUJTAMAE: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2024): Desember
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/almujtamae.v4i3.15805

Abstract

Pendampingan bagi UMKM dalam pengelolaan keuangan merupakan langkah penting untuk meningkatkan keberlanjutan dan pertumbuhan usaha. Pendampingan ini bertujuan untuk memberikan pemahaman kepada pelaku usaha secara teoritis terkait manfaat pencatatan keuangan sederhana dan pemahaman praktik melalui aplikasi catatan keuanganku. Aplikasi ini dirancang untuk memudahkan UMKM dalam mencatat transaksi keuangan, memantau arus kas, dan menyusun laporan keuangan yang lebih akurat. Metode pengabdian dilakukan dengan pengenalan aplikasi kepada pelaku usaha dan praktik cara penggunaan pembukuan digital menggunakan aplikasi catatan keuanganku Hasil dari pendampingan menunjukkan peningkatan pemahaman dan keterampilan pelaku UMKM dalam pengelolaan keuangan serta berdampak positif terhadap kinerja usaha secara keseluruhan. Hasil akhir dari pengabdian ini diharapkan supaya pelaku usaha UMKM terkhususnya yang menjadi subyek pengabdian dapat memahami konsep pentingnya melakukan pencatatan keuangan pada usaha mereka dengan menggunakan aplikasi catatan keuanganku.
Pendampingan Digital Marketing dan Branding UMKM Achiera Bouquet Lesa, Natasha Cristy; Pasaribu, Masdelina; Yosepha, Novia; Jannati, Nur; Rochma, Pradya Ingri Nabila; Christian, Iwan
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i4.303

Abstract

This community service activity aims to optimize the development of MSMEs through the implementation of effective digital marketing and branding strategies. This activity was carried out on August 25 - September 28, 2024 through the participatory action research method. Among the mentoring activities are market analysis, digital content creation, social media management, and designing a stronger brand identity. The results of community service activities are that increasing brand recognition and product sales can be done through optimizing digital platforms. This mentoring can improve the ability of MSMEs to manage digital marketing and branding, thereby helping the Achiera Bouquet business grow.
Model Mediasi Makroekonomi: Peran Kredit Masyarakat terhadap Jumlah Uang Beredar di Indonesia Haga, Ronni; Muliyani, Agustina; Christian, Iwan; Pambelum, Yohanes Joni; Diarsyad, Muhammad Ichsan; Prakoso, Rian Sidiq
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24736

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengkaji pengaruh BI Rate, Produk Domestik Regional Bruto (PDRB), inflasi, dan realisasi investasi terhadap jumlah uang beredar (M1) di Indonesia, dengan kredit masyarakat sebagai variabel mediasi dalam model hubungan makroekonomi.Metode Penelitian: Metode yang digunakan adalah pendekatan kuantitatif dengan teknik Partial Least Squares Structural Equation Modeling (PLS-SEM) versi 4.0. Data yang dianalisis berupa time series triwulanan periode 2015–2023, dengan total 36 observasi.Originalitas/Novelty: Kebaruan dari penelitian ini terletak pada penggunaan kredit masyarakat sebagai variabel mediasi dalam model struktural hubungan antara indikator makroekonomi dan jumlah uang beredar di Indonesia. Penelitian ini juga mengintegrasikan pengujian pengaruh langsung dan tidak langsung secara simultan.Hasil Penelitian: Kredit masyarakat terbukti berpengaruh langsung dan signifikan terhadap jumlah uang beredar. PDRB dan realisasi investasi tidak berpengaruh langsung, namun menunjukkan pengaruh tidak langsung yang signifikan melalui kredit. BI Rate hanya berpengaruh langsung, inflasi tidak signifikan.Implikasi: Hasil penelitian menekankan pentingnya penguatan sistem kredit yang responsif dan inklusif agar transmisi kebijakan moneter dapat efektif dalam mendorong likuiditas dan mendukung pertumbuhan ekonomi nasional. Research Objective: This study aims to examine the influence of the BI Rate, Gross Regional Domestic Product (GRDP), inflation, and investment realization on the money supply (M1) in Indonesia, with household credit as a mediating variable within the macroeconomic relationship model.Research Method: The method used is a quantitative approach employing Partial Least Squares Structural Equation Modeling (PLS-SEM) version 4.0. The data analyzed consists of quarterly time series from 2015 to 2023, totaling 36 observations.Originality/Novelty: The novelty of this research lies in the use of household credit as a mediating variable in the structural model linking macroeconomic indicators to the money supply in Indonesia. This study also integrates simultaneous testing of both direct and InDirect Effects.Research Findings: Household credit has a direct and significant effect on the money supply. GRDP and investment realization do not have a Direct Effect but show significant InDirect Effects through credit. The BI Rate has a Direct Effect only, while inflation is found to be statistically insignificant.Implications: The findings highlight the importance of strengthening a responsive and inclusive credit system to ensure that monetary policy transmission is effective in enhancing liquidity and supporting national economic growth.
Pengaruh Kinerja Keuangan, Kebijakan Dividen, Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Setelah Initial Public Offering Setya Wibawa, Kukuh; Yuni, Sri; Christian, Iwan
Balance: Media Informasi Akuntansi dan Keuangan Vol. 16 No. 1 (2024): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v16i1.11393

Abstract

Company size, and managerial ownership on company value after Initial Public Offering (IPO) among property sector companies listed on the Indonesia Stock Exchange from 2019 to 2022. When a company has capital, it has a significant opportunity for expansion to create value growth for the company. The funding obtained at the IPO or its proceeds is determined based on underwriter arguments to establish the company's value according to the reflected information for profit. The ratios used in this research are Financial Performance, Dividend Policy, Company Size, and Managerial Ownership. The research methodology employed in this study is quantitative research, and data collection techniques consist of collecting, recording, and analyzing secondary data in the form of financial reports from property sector companies published by the Indonesia Stock Exchange through its website from 2019 to 2022. The sample in this research was selected using purposive sampling, resulting in a sample of 11 property companies that meet the sample criteria. The data analysis method used is multiple linear regression analysis, and the testing is conducted both partially and simultaneously. The results of this research indicate that financial performance, dividend policy, company size, and managerial ownership do not significantly influence the company's value after IPO. However, when considered simultaneously, financial performance, dividend policy, company size, and managerial ownership collectively influence the company's value after IPO
Pengaruh Kebijakan Dividen, Likuiditas, dan Solvabilitas terhadap Nilai Perusahaan Perbankan di BEI Periode 2021-2023 Christian, Iwan; Ahmad Dwi Mubarok; Hussain, Abrar; Saputra, Achmad Andika; Wildan, Alfan Hoirul; Pratama, Andika Rizki; Aprillia, Dhini; Ahkam, Aufa Muhammad
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 12 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/8jr5q719

Abstract

This research aims to examine and analyze the influence of dividend policy, liquidity, and solvency on the firm value of banking companies listed on the Indonesia Stock Exchange (IDX) during the observation period of 2021-2023. The type of research used is quantitative research. The population in this study consists of banking companies listed on the Indonesia Stock Exchange, totaling 47 companies. The sampling technique used is purposive sampling, resulting in a sample of 16 banking sector companies that meet specific criteria. The data analysis technique employed is multiple linear regression analysis using the Eviews version 9 data processing program. The results show that dividend policy has a positive and have no effect on firm value, while the liquidity and solvency variables indicate a negative and have no effect on firm value.
PENDAMPINGAN PENGELOLAAN KEUANGAN USAHA ES TEH JUMBO MENGGUNAKAN MICROSOFT EXCEL UNTUK MENINGKATKAN LITERASI DAN AKURASI PENCATATAN KEUANGAN UMKM Nabila, Vika; Ningsih, Evaliana Wulan; Maya, Lunna; Mentari, Theresia; Christian, Iwan
SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 4, No 1 (2026): SWADIMAS EDISI JANUARI 2026
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/swadimas.vol4no1.1024

Abstract

Financial management mentoring for MSMEs is a crucial aspect in supporting business sustainability. This activity was conducted at the Jumbo Es Teh MSME in Palangka Raya City, which still lacks a financial recording system. The purpose of this community service activity was to increase business owners’ understanding of the importance of simple financial recording and provide hands-on practice using Microsoft Excel. The methods used included discussions and financial recording practice at the business location. The results of this activity indicated an increase in business owners’ skills and understanding in recording sales transactions, raw material expenditures, and operational costs in a more structured manner. Using Excel helps business owners understand their financial position, monitor profits, and plan business strategies based on accurate data. Therefore, this mentoring has a positive impact on improving financial literacy among MSME owners and has the potential to serve as a foundation for more professional business management.Pendampingan pengelolaan keuangan pada UMKM menjadi aspek penting dalam mendukung keberlanjutan usaha. Kegiatan ini dilakukan pada UMKM Es Teh Jumbo di Kota Palangka Raya yang masih belum memiliki sistem pencatatan keuangan. Tujuan kegiatan pengabdian masyarakat ini adalah untuk meningkatkan pemahaman pelaku usaha terkait pentingnya pencatatan keuangan sederhana serta praktik langsung menggunakan aplikasi Microsoft Excel. Metode yang digunakan berupa diskusi dan praktik pencatatan keuangan di lokasi usaha. Hasil dari kegiatan ini mengindikasikan adanya peningkatan pada tingkat keterampilan serta pemahaman pelaku usaha dalam mencatat transaksi penjualan, pengeluaran bahan baku, serta biaya operasional secara lebih terstruktur. Penerapan Excel membantu pemilik usaha mengetahui kondisi keuangan, memantau keuntungan, serta merencanakan strategi bisnis berdasarkan data yang akurat. Dengan demikian, pendampingan ini berdampak positif terhadap peningkatan pemahaman literasi keuangan para pelaku UMKM, sekaligus berpotensi menjadi fondasi awal bagi pengelolaan usaha yang lebih profesional.
PENDAMPINGAN PENGELOLAAN KEUANGAN DENGAN MENGGUNAKAN APLIKASI LAMIKRO PADA UMKM PISANG KEJU QAIRA DI KOTA PALANGKA RAYA Sitompul, Dewi; Audina, Mia; Wahyuni, Tika; agala, Vika Monika; Mentari, Theresia; Christian, Iwan
SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 4, No 1 (2026): SWADIMAS EDISI JANUARI 2026
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/swadimas.vol4no1.995

Abstract

Good financial management is key to success for micro, small, and medium enterprises (MSMEs). The Qaira Cheese Banana MSME faces challenges with manual, unsystematic financial record-keeping. This community service activity aims to assist the Qaira Cheese Banana MSME in recording and managing its finances using the Lamikro application. The mentoring activities were conducted through discussions, lectures, and hands-on practice using the Lamikro application. The results of the activity demonstrated an increase in the business owner’s ability to record and manage finances, as well as ease in monitoring cash flow and making business decisions. The Lamikro application has proven effective in increasing the efficiency and accuracy of financial recording for the Qaira Cheese Banana MSME.Pengelolaan keuangan yang baik adalah kunci sukses bagi usaha mikro, kecil, dan menengah (UMKM). UMKM Pisang Keju Qaira menghadapi tantangan dalam pencatatan keuangan yang manual dan tidak sistematis. Kegiatan pengabdian masyarakat ini bertujuan mendampingi UMKM Pisang Keju Qaira dalam pencatatan dan pengelolaan keuangan usaha menggunakan aplikasi Lamikro. Kegiatan pendampingan dilakukan dengan metode diskusi, ceramah, dan praktik langsung menggunakan aplikasi Lamikro. Hasil kegiatan menunjukkan peningkatan kemampuan pelaku usaha dalam pencatatan dan pengelolaan keuangan, serta kemudahan dalam monitoring arus kas dan pengambilan keputusan bisnis. Aplikasi Lamikro terbukti efektif dalam meningkatkan efisiensi dan akurasi pencatatan keuangan bagi UMKM Pisang Keju Qaira.
PENDAMPINGAN PENGELOLAAN KEUANGAN DENGAN MENGGUNAKAN APLIKASI CATATAN KEUANGANKU PADA UMKM ES TEH JANJI JIHAN, KOTA PALANGKA RAYA KALIMANTAN TENGAH Lorensa, Nuravia; Febriani, Melly Ester; Noprianti, Noprianti; Ramadani, Yeni; Mentari, Theresia; Christian, Iwan
SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 4, No 1 (2026): SWADIMAS EDISI JANUARI 2026
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/swadimas.vol4no1.996

Abstract

The sustainability of Micro, Small, and Medium Enterprises (MSMEs) depends heavily on a well-organized financial management system. Es Teh Janji Jihan, an MSME operating in Palangka Raya, Central Kalimantan, faced challenges with its conventional financial documentation and administration, lacking a clear structure. This community service program aimed to provide mentoring designed to develop entrepreneurs’ financial management skills through the implementation of the “Catatan Keuanganku” application. The approach included field observations, coaching sessions, ongoing assistance, and outcome assessments. The results demonstrated substantial progress in the business owner’s ability to document daily transactions, separate operational funds from personal funds, and prepare structured financial documentation. The implementation of the “Catatan Keuanganku” application demonstrated its effectiveness in helping MSMEs monitor cash flow and profitability, and in formulating more measurable business strategies. This assistance program had a positive impact on increasing awareness of financial literacy and strengthening the prospects for Es Teh Janji Jihan’s operational continuity.Keberlangsungan Usaha Mikro, Kecil, dan Menengah sangat bergantung pada sistem pengelolaan keuangan yang teroganisir dengan baik. Es Teh Janji Jihan, sebuah UMKM yang beroperasi di Palangka Raya, Kalimantan Tengah, mengalami kendala dalam hal dokumentasi dan adminitrasi keuangan yang masih bersifat konvensional tanpa struktur yang jelas. Kegiatan pengabdian masyarakat ini bertujuan melakukan pendampingan yang dirancang untuk mengembangkan kompentensi pengusaha dalam mengatur finansial usahanya melalui implementasi aplikasi catatan keuanganku. Pendekatan yang diterapkan mencakup tahap pengamatan lapangan, sesi pembinaan, asistensi berkelanjutan, dan penilaian hasil. Hasil kegiatan ini memperlihatkan adanya kemajuan subtansial dalam kapabilitas pemilik usaha untuk mendokumentasikan aktivitas transaksi sehari-hari, melakukan pemisahan antara dana operasional dengan dana personal, dan menyusun dokumentasi finansial yang terstruktur. Implementasi aplikasi catatan keuanganku menunjukkan efektivitas dalam memfasilitasi UMKM untuk memonitor aliran dana, tingkat profitabilitas, dan merumuskan strategi bisnis yang lebih terukur. Program asistensi ini menghasilkan dampak konstruktif terhadap peningkatan awareness mengenai literasi finansial serta memperkuat prospek kontinuitas operasional Es Teh Janji Jihan
Co-Authors agala, Vika Monika Ahkam, Aufa Muhammad Ahmad Dwi Mubarok Anjeliasi, Andini Kezia Aprillia, Dhini Belladonna Umbing, Golda Diarsyad, Muhammad Ichsan Febriani, Melly Ester Fransiska, Christina Herauani, Agrifa Husnatarina, Fitria Hussain, Abrar Jannati, Nur Kristina, Novi Kubertein, Agus Lesa, Natasha Cristy Lorensa, Nuravia Maya, Lunna Mentari, Theresia Mesrania Mia Audina, Mia Mida Monalisa Muliyani, Agustina Nabila, Vika Ningsih, Evaliana Wulan Noprianti, Noprianti Pasaribu, Masdelina Pratama, Andika Rizki Puspita, Della Putri, Ani Eka Rahmadani, Athaila Ervina Rahmiati Rahmiati Ramadani, Yeni Rian Sidiq Prakosos Rochma, Pradya Ingri Nabila Rohan, Alya Ronni Haga Sabnah, Mia Nur Saputra, Achmad Andika Setya Wibawa, Kukuh Sitompul, Dewi Wahyuni, Tika Wildan, Alfan Hoirul Yohanes Joni Pambelum Yosepha, Novia Yuni, Sri Yuniati, Ade