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Efficient Cooperative Financial Management: Training on Transparent Financial Reporting Putri, PA Andiena Nindya; Sugianto, Sugianto; Eka, Andi Primafira Bumandava; Susanto, Edy; Siddiqa, Heidi
TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Vol 4, No 3 (2024): Desember
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/transformasi.v4i3.27687

Abstract

Efficient financial management is a key factor in the success of cooperatives. This study aims to evaluate the effectiveness of training in preparing transparent financial statements for cooperative members. The method employed in this research is Community Service (PKM), focusing on providing a comprehensive understanding of basic accounting principles, techniques for preparing financial reports, and the importance of transparency in financial management. Through this training program, participants are expected to enhance their skills in creating accurate and accountable financial statements while understanding the impact of transparency on member trust. The results of the activity indicate a significant improvement in participants' abilities to prepare financial reports and increase transparency, which in turn contributes to better cooperative management.
ASSESSING THE ROLE OF FINANCIAL RISK MANAGEMENT IN CORPORATE DECISION-MAKING Alfiana, Alfiana; Hendrawan, Henky; Siddiqa, Heidi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13079

Abstract

This paper aims to assess the role of financial risk management (FRM) in corporate decision-making, emphasizing its importance in ensuring sustainable business practices. Financial risk management involves identifying, analyzing, and mitigating risks that may affect an organization's financial health. This literature review examines various studies and theories that explore how FRM contributes to corporate decision-making processes, particularly in areas such as investment decisions, capital budgeting, and strategic planning. The review highlights the relationship between risk management practices and organizational success, demonstrating how effective risk management can enhance decision-making by providing a structured approach to uncertainty. The findings suggest that integrating FRM into corporate strategies can lead to improved financial stability, better resource allocation, and increased shareholder value. This paper concludes by proposing areas for future research on the integration of risk management practices into corporate governance and decision-making frameworks.
Consumer Behavior in the Age of AI: The Role of Personalized Marketing and Data Analytics in Shaping Purchase Decisions Pagala, Izharuddin; Asir, Muhammad; Mere, Klemens; Puji Lestari, Utami; Siddiqa, Heidi
Dinasti International Journal of Education Management And Social Science Vol. 5 No. 6 (2024): Dinasti International Journal of Education Management and Social Science (Augus
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v5i6.2947

Abstract

In the contemporary digital era, artificial intelligence (AI) has revolutionized the landscape of consumer behavior by enabling personalized marketing and advanced data analytics. This article reviews existing literature to explore the role of AI in shaping purchase decisions. The emergence of AI technologies allows marketers to leverage vast amounts of consumer data to create personalized experiences, enhancing customer engagement and satisfaction. Through personalized marketing strategies, companies can deliver tailored content, product recommendations, and targeted advertisements that align with individual consumer preferences. The integration of data analytics provides deeper insights into consumer behavior, enabling businesses to anticipate trends and make informed decisions. This literature review examines various case studies and empirical research to highlight the effectiveness of AI-driven marketing strategies in influencing consumer purchase decisions. The findings indicate that personalized marketing, underpinned by sophisticated data analytics, not only enhances consumer trust and loyalty but also drives higher conversion rates. This study underscores the importance of embracing AI technologies for businesses aiming to stay competitive in an increasingly digital marketplace.  
Pengaruh Struktur Modal Terhadap Kinerja Keuangan Perusahaan Publik di Bursa Efek Indonesia Irdawati, Irdawati; Azizi, Muhammad; Ahmad, Srifatmawati; Siddiqa, Heidi; Ernayani, Rihfenti
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Abstract

Struktur modal merupakan salah satu aspek penting dalam menentukan kesehatan keuangan dan daya saing perusahaan publik. Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) menghadapi tantangan dalam menyeimbangkan proporsi utang dan ekuitas untuk mencapai kinerja keuangan yang optimal. Tinjauan literatur 2020–2025 menunjukkan bahwa struktur modal berpengaruh langsung terhadap profitabilitas, nilai perusahaan, dan risiko keuangan. Peningkatan leverage dapat memberikan manfaat berupa penghematan pajak dan peningkatan return on equity, namun di sisi lain menimbulkan risiko kebangkrutan apabila tidak dikelola dengan hati-hati. Penelitian juga mengindikasikan bahwa faktor eksternal, seperti kondisi makroekonomi, serta faktor internal, seperti ukuran perusahaan dan kualitas manajemen, turut memoderasi hubungan antara struktur modal dan kinerja keuangan. Dengan demikian, strategi pengelolaan struktur modal yang tepat dapat menjadi determinan utama dalam menjaga keberlanjutan bisnis sekaligus meningkatkan daya tarik perusahaan di mata investor di era persaingan global.
Pengaruh Literasi Keuangan Dan Pendapatan Terhadap Financial Management Behavior Berbasis Digital Dengan Mediasi Self Control (Survey Pada Gen Z Di Kabupaten Tasikmalaya) Khairani, Nisha Kamilla; Febiyani Lestari, Dheri; Siddiqa, Heidi
VALUE Vol 6 No 2 (2025): Edisi Oktober 2025 - Maret 2026
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v6i2.2169

Abstract

Penelitian ini bertujuan untuk menguji pengaruh literasi keuangan dan pendapatan terhadap financial management behavior dengan mediasi self control pada gen z di Kabupaten Tasikmalaya. Penelitian ini menggunakan metode survei dengan pendekatan kuantitatif. Data penelitian diperoleh dari responden dengan menggunakan angket kuesioner yang disebarkan kepada 160 gen z di Kabupaten Tasikmalaya. Alat analisis yang digunakan adalah Structural Equation Modeling (SEM) berbasis PLS menggunakan aplikasi SmartPLS Versi 4.1.1.2. Hasil menunjukan bahwa: (1) Literasi Keuangan tidak berpengaruh terhadap financial management behavior. (2) Pendapatan tidak berpengaruh terhadap financial management behavior. (3) Literasi Keuangan berpengaruh positif terhadap self control. (4) Pendapatan berpengaruh positif terhadap self control. (5) self control berpengaruh positif terhadap financial management behavior. (6) Literasi Keuangan berpengaruh positif terhadap financial management behavior di mediasi self control. (7) Pendapatan berpengaruh positif terhadap financial management behavior di mediasi self control. Temuan ini menegaskan bahwa pengetahuan dan pendapatan hanya akan efektif meningkatkan perilaku keuangan bila diiringi kemampuan mengendalikan diri.
SUSTAINABILITY-DRIVEN ECONOMICS: MENGGALAKKAN PRAKTIK BISNIS BERKELANJUTAN UNTUK PERTUMBUHAN EKONOMI LOKAL Harahap, Muhammad Ade Kurnia; Ismanto, Hadi; Silalahi, Pristanto; Hakim, Mohamad Zulman; Siddiqa, Heidi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.25652

Abstract

Artikel ini bertujuan untuk menggali konsep Sustainability-driven Economics dan dampaknya terhadap pertumbuhan ekonomi lokal. Dalam konteks globalisasi dan perubahan iklim, praktik bisnis berkelanjutan menjadi semakin penting bagi kelangsungan lingkungan dan pertumbuhan ekonomi yang inklusif. Melalui metode literature review, artikel ini mengeksplorasi konsep Sustainability-driven Economics serta implikasinya terhadap praktik bisnis dan pertumbuhan ekonomi lokal. Hasil artikel menunjukkan bahwa menerapkan prinsip-prinsip bisnis berkelanjutan tidak hanya mendukung keberlanjutan lingkungan, tetapi juga memperkuat pertumbuhan ekonomi lokal dengan menciptakan lapangan kerja baru, meningkatkan kualitas hidup masyarakat, dan meningkatkan akses terhadap sumber daya. Namun, tantangan seperti perubahan kebijakan dan resistensi budaya tetap menjadi hambatan dalam mengadopsi model ekonomi berkelanjutan. Artikel ini memberikan wawasan yang berharga bagi praktisi bisnis, pembuat kebijakan, dan akademisi untuk memahami peran Sustainability-driven Economics dalam mencapai pertumbuhan ekonomi lokal yang berkelanjutan dan inklusif. Dengan demikian, artikel ini memberikan landasan teoritis dan praktis untuk memperkuat kesadaran akan pentingnya integrasi praktik bisnis berkelanjutan dalam merumuskan kebijakan ekonomi lokal yang berkelanjutan di masa depan.
MANAJEMEN KRISIS DAN KEBENCANAAN: PERSIAPAN DAN TANGGAP CEPAT DALAM MENGHADAPI TANTANGAN KONTEMPORER Sami'un, Sami'un; Azizi, Muhammad; Rahayu, Betty; Lilis, Lilis; Siddiqa, Heidi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.29095

Abstract

Artikel ini mengkaji manajemen krisis dan kebencanaan dengan fokus pada persiapan dan tanggap cepat dalam menghadapi tantangan kontemporer. Melalui metode literature review, artikel ini mengumpulkan dan menganalisis berbagai penelitian terbaru yang membahas strategi efektif dalam manajemen krisis dan kebencanaan. Hasil kajian menunjukkan pentingnya perencanaan yang matang, koordinasi antar lembaga, dan pemanfaatan teknologi modern dalam memperkuat kesiapsiagaan dan respon terhadap bencana. Selain itu, artikel ini juga menyoroti peran pelatihan berkelanjutan dan partisipasi komunitas dalam mengurangi dampak negatif dari krisis dan bencana. Temuan ini memberikan wawasan berharga bagi praktisi dan pembuat kebijakan dalam meningkatkan kapasitas manajemen krisis dan kebencanaan di masa depan.
The Influence of Loan to Deposit Ratio (LDR) and Debt to Equity Ratio (DER) on Return on Equity (ROE) Through Net Present Value (NPV) in State-Owned Banks for the Period 2015 - 2024 Triani, Windi; Siddiqa, Heidi; Ardhiansyah, Ardhiansyah
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3995

Abstract

This research intends to investigate how the Loan to Deposit Ratio (LDR) and the Debt to Equity Ratio (DER) influence Return on Equity (ROE) via Net Present Value (NPV) in state-owned banks over the period from 2015 to 2024. A quantitative method was employed for this analysis, making use of secondary data processed through the SEM-PLS technique for Structural Equation Modeling, with SmartPLS software version 4.0 aiding in the computations. The analysis process involves examining the outer model, checking the model fit, and assessing the inner model. The results indicate that LDR negatively and insignificantly affects ROE, whereas DER positively and significantly influences ROE. Additionally, LDR presents an insignificant negative effect on NPV, in contrast to DER, which has a notably beneficial effect on impact on NPV. It was observed that NPV has a beneficial yet trivial impact on ROE. During the indirect effect assessment, LDR did not demonstrate a meaningful effect on ROE through NPV. In contrast, DER revealed a positive yet insignificant effect on ROE through NPV.