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All Journal Jurnal Studi Manajemen Organisasi Jurnal Produksi Tanaman Surya Abdimas Jambura Economic Education Journal Jurnal Teknologi dan Manajemen Industri Terapan TABGHA Beatitudes: Jurnal Pengabdian Kepada Masyarakat Transaction: Journal of Taxation, Accounting, Management and Economics Asmara
Setiawan, Eko Agus
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Peningkatan Literasi Keuangan Digital dan Pendampingan E-Book Bagi Usaha Fotokopi Fath Sari, Pristin Prima; Hermuningsih, Sri; Susetyo, Agustinus Eko; Setiawan, Eko Agus
Surya Abdimas Vol. 9 No. 4 (2025)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v9i4.6447

Abstract

Literasi keuangan Digital masih menjadi kendala bagi usaha fotokopi Fath untuk menerapkan manajemen keuangan usaha. Literasi keuangan digital meliputi pemahaman penggunaan pencatatan digital, dompet digital, transaksi pembayaran digital. Tujuan kegiatan adalah peningkatan pemahaman literasi keuangan digital dan pembuatan e-book bagi fotokopi Fath. Bentuk abdimas adalah tim pengabdian memberikan peningkatan pemahaman literasi keuangan digital dan pembuatan ebook untuk memberdayakan usaha fotokopi Fath agar semakin baik kinerjanya di era saat ini. Kegiatan abdimas adalah melibatkan pelaku fotokopi Fath di Glagahsari Yogyakarta. Solusi abdimas adalah peningkatan pemahaman literasi keuangan digital dan pendampingan pembuatan ebook literasi keuangan digital bagi usaha fotokopi Fath. Media yang digunakan adalah handbook Power Point, buku literasi keuangan digital dan post-test berupa kuesioner literasi keuangan Digital serta aplikasi android. Metode adalah ceramah literasi keuangan digital dan pembuatan ebook dilanjutkan menjawab kuesioner literasi keuangan digital. Hasil kegiatan adalah terjadi peningkatan pemahaman literasi keuangan dengan 85 poin dan peningkatan pemahaman pembuatan ebook melalui canva serta pengenalan book creator. Manfaat kegiatan adalah untuk meningkatkan pemahaman pencatatan keuangan online khususnya literasi keuangan Digital dan pemahaman pembuatan ebook untuk menunjang usaha fotokopi Fath. Kontribusi pengabdian adalah peningkatan penggunaan digital dan ketrampilan pembuatan e-book bagi usaha fotokopi Fath.
Corporate Financial Management in The Digital Age: Challenges and Opportunities in Oversight and Transparency Setiawan, Eko Agus; Hidayat, Riskin
JURNAL STUDI MANAJEMEN ORGANISASI Vol 22, No 2 (2025): 2025
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jsmo.v22i2.74301

Abstract

This research aims to investigate the impact of digital technologies, such as blockchain and artificial intelligence (AI), in improving transparency, accountability, and efficiency in corporate financial management in the digital era. As organizations increasingly adopt these technologies, they present considerable opportunities and challenges. While digital technologies offer the potential to improve financial oversight, reduce fraud, and streamline decision-making processes, they also raise concerns regarding regulatory compliance, cybersecurity risks, and ethical considerations. The study identifies that rapid technological advancements have increased the demand for transparency and regulatory adaptation, with blockchain and AI playing a crucial role in real-time data validation and risk management. Technology integration often exceeds the ability of regulatory frameworks to adapt, creating gaps that can jeopardize governance and financial security. The research further explores the role of digital technology in enhancing corporate social responsibility (CSR) and stakeholder engagement, emphasizing the need for companies to balance technological innovation with social responsibility. Based on these findings, the study suggests that companies should update regulatory frameworks, improve cybersecurity measures, and ensure the ethical use of technology to maintain corporate integrity and public trust. The study also calls for further research to refine the method of evaluating the impact of digitalization on financial performance and corporate governance, especially in terms of ESG (Environmental, Social, and Governance) factors.
INDEKS TREYNOR, SHARPE DAN JENSEN TERHADAP KEBIJAKAN DEVIDEN DI BURSA EFEK INDONESIA Sari, Pristin Prima; Hermuningsih, Sri; Hidayat, Riskin; Rinofah, Risal; Setiawan, Eko Agus
Jambura Economic Education Journal Vol 8, No 2 (2026): APRIL 2026
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v8i2.33850

Abstract

Investors need to understand the performance of the Treynor, Sharpe, and Jensen indexes to assess the performance of their stock portfolios. The objective of this study is to empirically examine the effect of the Treynor, Sharpe, and Jensen indexes on dividend policy in December and January 2021-2025. The research method used is quantitative multiple regression analysis using IBM SPSS 22 statistical tools. The benefit of this study is to develop portfolio management research. Results show that there is a significant difference between the Sharpe, Treynor, Jensen Index and the December Dividend. there is a significant difference between the Sharpe, Treynor, Jensen Index and the January Dividend. The results for January and December indicate that the stock performance indices—Treynor, Jensen, and Sharpe—have a significant influence on dividend policy. The higher the value of each index, the greater the company's tendency to increase dividend policy. This indicates that companies tend to use risk-adjusted performance as a basis for dividend distribution decisions.
Mengintegrasikan Etika Kristen Dan Moderasi Beragama Dalam Pembelajaran PAK Untuk Menciptakan Generasi Toleran di GBI Cilamaya Karawang Jawa Barat Heru Cahyono; Suhartono, Tony; Suriyanti, Intan; Setiawan, Eko Agus
JURNAL TABGHA Vol. 6 No. 2 (2025): VOL 6 NO 2: OKTOBER 2025
Publisher : LPPM Sekolah Tinggi Teologi Tabgha Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61768/adegm242

Abstract

Facing the complex diversity in Indonesia, enhancing interfaith tolerance is a significant challenge, especially among the younger generation. This study aims to evaluate the effects of integrating Christian ethics and religious moderation into Christian Religious Education (CRE) at Bethel Church Indonesia (GBI) Cilamaya, Karawang, West Java. The study involved 82 junior and senior high school students participating in a learning program designed to enhance tolerance through understanding the values of other religions and positive intergroup interactions. The methods used were pre and post-intervention surveys, along with classroom interaction observations to document changes in attitudes towards tolerance and cooperation among students from various religious backgrounds. The results show that after the program, 75% of students demonstrated increased understanding of other religious values, and observations revealed significant enhancements in group discussions and more inclusive social interactions. This research indicates that the integration of Christian ethics and religious moderation effectively fosters tolerance among students, suggesting that such an approach can contribute significantly to preparing the younger generation to live in a harmonious multicultural society.
Partisipasi Trinitaris Dalam Penyembahan: Rekonstruksi Makna “Dalam Roh Dan Kebenaran” Berdasarkan Yohanes 4:20–26 Setiawan, Eko Agus; Siagian, Johannes Hotlan Harsono; Pasaribu, George Rudi Hartono
JURNAL TABGHA Vol. 6 No. 2 (2025): VOL 6 NO 2: OKTOBER 2025
Publisher : LPPM Sekolah Tinggi Teologi Tabgha Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61768/nncxdb44

Abstract

John 4:20–26 is often read as a contrast between outward ritual and inward sincerity, or as evidence that Christian worship is no longer related to place, the body, or liturgical form. Although such readings capture part of the passage, they may reduce the phrase “spirit and truth” to personal authenticity. This study reexamines the theological meaning of worship in spirit and truth by bringing together the Gerizim–Jerusalem controversy, Johannine Christology and pneumatology, and contemporary Pentecostal theology of worship. Employing qualitative theological research through a focused literature review, narrative-exegetical analysis, and canonical-theological synthesis, the study argues that Jesus does not simply abolish sacred geography. Rather, he centers worship on himself within the eschatological “hour” inaugurated through his person and work. Worship “in spirit” describes a human response awakened and sustained by the Holy Spirit, while worship “in truth” means conformity to God’s self-revelation embodied in Christ and witnessed in Scripture. The article’s main contribution is a trinitarian-transformative participation model: the Father seeks worshipers, the Son mediates and gives worship its definitive shape, and the Spirit enables the church to respond. Such participation must take visible form in the life of the church and produce ethical, reconciling, and missional fruit. Therefore, Pentecostal and contemporary worship should be assessed not mainly by emotional intensity, musical style, or technological sophistication, but by its Christ-centered character, the integration of Spirit and Word, communal discernment, and its ability to form a holy and witnessing people.
Co-Authors Agus Dwi Cahya Agustinus Eko Susetyo Budiman, Ricko Djaafar, Andre Heru Cahyono Husni Thamrin Sebayang Hutami, Lusia Tria Hatmanti Jabawidhiartha, Mang Yayi Larasati, Adelia Ayu Manalu, Nilawaty Mubariz, Muhammad Muinah Fadhilah Muinah Fadhilah, Muinah Nonik Kusuma Ningrum Nugraha, Robertus Bima Adhi Pasaribu, George Rudi Hartono Purba, Gomgom Rahmawati Risal Rinofah, Risal Riskin Hidayat Sari, Pristin Prima Sarwoedi, Akhmad Geri Septyarini, Epsilandri Siagian, Johannes Hotlan Harsono Siringoringo, Marito Sri Hermuningsih Sudiarso Sudiarso Suriyanti, Intan Suryady, Robertus Tambunan, Risky Dermawan Tony Suhartono Wijaya, Sananta Malde