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All Journal JAKED Journal of Community Practice and Social Welfare (JaCiPS) Akuntansi'45
Audito Aji Anugrah
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Humanities Economics, Econometrics & Finance Social Sciences Other

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Studi Empiris Pengambilan Keputusan Heuristik Pasar Modal Indonesia Studi Kasus Investor di Kota Malang Audito Aji Anugrah; Daniel Sugama Stephanus; Putu Indrajaya Lembut
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 2 (2023): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i2.3416

Abstract

The purpose of this research is to investigate the effect of Anchoring, Overconfidence, Herding Bias, Hindsight Bias and Representativeness on heuristic decision making. The responden for this study are Investor Indonesia Stock Exchange which scope in Malang. The result shows that Anchoring, Overconfidence, Herding Bias, Hindsight Bias doesn’t have impact on heuristic decision making Malang Investor. But Representativeness have significant effect on heuristic decision making Malang Investor. The results of this research test show that Malang Investor has several heuristic variables that do not influence decision making by investors in other factors. Other dimensional factors impact to be differences in the results of empirical evidence are in terms of Culture and Knowledge Sharing. In terms of Culture,each district has different individual behavior characteristics. Differences in these characteristics lead to a paradox towards the characteristics of behavior that depends in terms of context and culture. Knowledge Sharing as a factor also has a role in influencing individual characteristics in making decisions. Each individual has diversity and different levels for knowledge sharing dimensions depending on the individual's ability to interpret a knowledge obtained.
Assistance with Preparing Financial Reports for Toko Online Aneka in Malang City Flavian Naretius Gunawan; Jerri Benardus; Marcelino Andrew; Rhenaldy Pius Wicaksono; Setia Andrew Nugraha; Rino Tam Cahyadi; Fitri Oktariani; Bagas Brian Pratama; Audito Aji Anugrah
Journal of Community Practice and Social Welfare Vol. 4 No. 2 (2024): Journal of Community Practice and Social Welfare
Publisher : LPPM Universitas Ma Chung

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

Abstract

Toko Online Aneka is a micro, small, and medium enterprise (MSME) operating in social media markets and selling various types of goods. However, the business has not fully implemented an appropriate financial accounting system, particularly in the area of record-keeping. Therefore, this community service project aims to help Toko Online Aneka improve its financial records. The implementation method involves interviews and direct observation, using primary data from a startup business like Toko Online Aneka. During the mentoring process, the required information and data are obtained from the business owners and individuals directly involved in operations. The output of this service activity is the creation of transaction templates and financial reports. The presence of these templates is expected to help Toko Online Aneka track sales and profits, both on a monthly and annual basis.  
Evaluasi Dampak Investasi Sosial: Analisis SROI pada Intervensi Dana Hibah Penelitian dan Pengabdian Akademisi Perguruan Tinggi Ke Bisnis Sosial: (Studi Kasus Akademisi Universitas Ma Chung ke Kelompok Tani Kopi Republik Tani Mandiri) Audito Aji Anugrah; Nabila Maulina Delia Aliyanti
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3390

Abstract

This study evaluates the effectiveness of the Republic Tani Mandiri (RTM) social business program using the Social Return on Investment (SROI) approach. The research focuses on the RTM Coffee Farmers Group, an initiative in coffee agriculture. A mixed-method approach with a subsequential exploratory design was employed. The analysis reveals that an initial investment of IDR 279,756,965 has not yet yielded positive short-term results, with an SROI ratio of 1:0.25. This indicates that each IDR 1 invested generates a social, economic, and environmental impact valued at IDR 0.25. Although this ratio is lower than anticipated, the program’s social and economic impacts remain significant. Positive changes were observed among coffee farmers in Desa Kucur, who experienced improved coffee quality and selling prices with support from Universitas Ma Chung. However, to ensure sustained benefits, ongoing support and strategic adjustments are necessary. The findings are expected to encourage continued support for similar initiatives in the future.
Co-Authors Daniel Sugama Stephanus Flavian Naretius Gunawan Jerri Benardus Marcelino Andrew Nabila Maulina Delia Aliyanti Oktariani, Fitri Pratama, Bagas Brian Putu Indrajaya Lembut Rhenaldy Pius Wicaksono Rino Tam Cahyadi, Rino Tam Setia Andrew Nugraha