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All Journal Journal of Accounting and Finance Management (JAFM) International Education Trend Issues Journal of Multidisciplinary Sustainability Asean
Mufidah, Firda
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Other

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Analysis the Effectiveness Management of Community Learning Center Bina Kreasi Bangsa in East Jakarta Mufidah, Firda; Matin, Matin; Susanto, Teguh Trianung Djoko
International Education Trend Issues Vol. 2 No. 1 (2024): International Education Trend Issue
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ieti.v2i1.353

Abstract

The purpose of this research was to deeply understand the effectiveness management of Community Learning Center Bina Kreasi Bangsa. The effectiveness of management is assessed or measured through its core functions: planning, organizing, implementing, controlling, and evaluating. The research method was descriptive qualitative. Data collection techniques used interviews, observations, and documentation studies. The result of this research show the the effectiveness of management in Bina Kreasi Bangsa has been effective from the analysis of planning, organizing, implementing, controlling, and evaluating because of management. Bina Kreasi Bangsa has met the criteria or standard indicators of the effectiveness of an institution.
Financial Management Practices in SMEs: Challenges and Solutions Widasari, Ela; Paniran, Paniran; Furniawan, Furniawan; Mufidah, Firda
Journal of Multidisciplinary Sustainability Asean Vol. 1 No. 4 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijmsa.v1i4.1520

Abstract

Background. Small and medium-sized enterprises (SMEs) are essential to economic growth and job creation but face unique financial management challenges that can impede their sustainability and growth. Limited access to capital, insufficient financial planning, and inadequate accounting skills are among the main obstacles hindering SMEs' financial success. Purpose. This study aims to identify the primary challenges in financial management practices among SMEs and to propose solutions that can enhance their financial stability and growth potential. Method. A mixed-methods approach was used in this research, combining quantitative data from SMEs' financial performance metrics with qualitative insights from interviews with SME owners and financial managers. Financial metrics provided an overview of common problem areas, while interviews gave a deeper understanding of the practical challenges SMEs encounter. Results. The findings indicate that SMEs commonly struggle with cash flow management, budgeting, and accessing credit, which undermines their operational efficiency and resilience. Additionally, limited financial literacy among SME managers further exacerbates these challenges, often leading to ineffective financial decision-making. Conclusion. The study concludes that targeted training in financial literacy, better access to funding options, and support for implementing accounting systems can significantly improve the financial health of SMEs. Policy implications suggest that collaboration between government bodies and financial institutions is crucial to develop tailored financial solutions, focusing on accessible financing and financial education. These strategies could empower SMEs to overcome financial challenges, strengthening the SME sector’s role in the economy.
Ukuran Perusahaan Memoderasi Good Corporate Governance, Leverage terhadap Kinerja Keuangan Sulastri, Suci; Widasari, Ela; Mufidah, Firda
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3268

Abstract

Penelitian ini bertujuan menganalisis kepemilikan institusional, dewan komisaris Independen, Debt to Asset Ratio, dan Debt to Equity Ratio yang memengaruhi kinerja keuangan dengan ukuran perusahaan yang merupakan variabel moderasi pada perusahaan sektor barang konsumsi yang tercatat di Bursa Efek Indonesia (BEI) selama rentang tahun 2020–2024. pentingnya GCG dan Leverage dalam memaksimalkan kinerja keuangan. Metode Pengambilan sampel yang digunakan memperoleh 13 perusahaan dengan 65 observasi yang dianalisis melalui regresi data panel dengan metodologi Random Effects Model. Temuan menunjukan  kepemilikan institusional maupun DER secara positif dan signifikan terhadap kinerja keuangan, sementara dewan komisaris independen, DAR, dan ukuran perusahaan tidak memengaruhi kinerja keuangan. Ukuran perusahaan sebagai variabel moderasi sekedar mampu memperkuat pengaruh dewan komisaris independen terhadap kinerja keuangan, namun tidak memoderasi hubngan kepemilikan institusional, DAR, dan DER. Dengan adanya efektivitas pengawasan oleh investor institusional dan pengelolaan struktur modal yang optimal menjadi faktor penting dalam meningkatkan kinerja keuangan perusahaan.
Kinerja Lingkungan, Good Corporate Governance dan Ukuran Perusahaan Terhadap Carbon Emission Disclosure Dimoderasi Media Exposure Rahmawati, Rahmawati; Widasari, Ela; Mufidah, Firda
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3276

Abstract

Dengan media exposure sebagai variabel moderasi, tujuan studi ini ialah menyelidiki pengaruh kinerja lingkungan, good corporate governance (dewan komisaris dan dewan direksi), dan ukuran perusahaan terhadap carbon emission disclosure pada perusahaan manufaktur yang termuat di BEI periode 2020-2024. Data untuk analisis ini berasal dari sumber sekunder, termasuk laporan tahunan dan laporan keberlanjutan yang telah dipublikasikan di situs web resmi BEI (www.idx.co.id) serta situs web masing-masing perusahaan. Memanfaatkan pendekatan kuantitatif yang didukung oleh analisis regersi data panel dengan pendekatan Moderated Regression Analysis (MRA) dengan model yang terpilih ialah random effect model (REM). Pengambilan sampel menggunakan purposive sampling dengan jumlah sampel berjumlah 42 sampel dengan 210 observasi dan data diolah menggunakan Eviews 13. Temuan studi ini memperlihatkan bila kinerja lingkungan, dewan komisaris, dan dewan direksi tidak berpengaruh signifikan terhadap emission disclosure, sementara ukuran perusahaan berpengaruh secara positif dan signifikan terhadap carbon emission disclosure. Sementara itu, media exposure tidak memoderasi kinerja lingkungan, dewan komisaris, dewan direksi dan ukuran perusahaan terhadap carbon emission disclosure.
Co-Authors Furniawan, Furniawan Matin, Matin Paniran Paniran Rahmawati, Rahmawati Sulastri, Suci Teguh Trianung Djoko Susanto Widasari, Ela