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All Journal Jurnal Masyarakat Merdeka (JMM) International Journal of Social and Management Studies (IJOSMAS) Journal of Business Management and Economic Development Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing INCOME : Jurnal Akuntansi dan Keuangan
Kholidiah, Kholidiah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Bijak Dalam Pengambilan Keputusan Pinjaman Online (Pinjol) Kholidiah, Kholidiah; Inayati, Titik
JMM - Jurnal Masyarakat Merdeka Vol 7, No 1 (2024): MEI
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jmm.v7i1.150

Abstract

Pengabdian Masyarakan (Penmas) kali ini bertujuan untuk mengenalkan lebih mendalam tentang salah satu manajemen risiko keuangan yang lagi fenomenal, yaitu maraknya pinjaman online (pinjol) yang sejatinya dapat membantu masyarakat yang membutuhkan dana, tetapi faktanya masyarakat merasa terhimpit dengan biaya bunga yang tidak jelas, belum lagi dengan serangan psikis yang diterima masyarakat dari kejam nya para penagih hutang, jika menunggak. Dengan mengenalkan manajemen risiko keuangan kepada masyarakat, harapannya bisa membantu mereka dalam proses pengambilan keputusan. Materi ini telah dipresentasikan ke civitas akademika khususnya mahasiswa di Akademi Farmasi Yannas Husada Bangkalan, dengan harapan para mahasiswa ini yang mungkin belum pernah mendapatkan literasi tentang manajemen risiko keuangan menjadi lebih tahu dan paham, sehingga mereka juga tidak akan terjebak dengan pinjaman-pinjaman dana yang prosesnya mudah tetapi dibalik kemudahan ada kesulitan yang luar biasa. Dan mereka juga dapat menyampaikan pemahaman tersebut ke keluarga atau lingkungan disekitarnya. Pengabdian masyarakat ini telah dilaksanakan pada tanggal 26 Juni 2023. Kegiatan yang dilakukan adalah sarasehan serta diskusi dan berakhir dengan kesepakatan untuk pendampingan dan konsultasi tentang manajemen risiko keuangan khususnya manajemen pinjaman online.
Intellectual Capital, Kepemilikan Institusional, Dewan Komisaris Independen dan Financial Distress Puspitasari, Ragil Kuning Arum; Kholidiah, Kholidiah
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.8851

Abstract

Dibalik potensi pertumbuhan sektor konstruksi yang besar, persaingan antar perusahaan di bidang subsektor konstruksi menjadi semakin ketat. Jika perusahaan tidak mampu menyesuaikan diri dengan baik, maka perusahaan tersebut dapat mengalami penurunan kinerja yang berujung financial distress apabila tidak segera diatasi. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Intellectual capital, kepemilikan institusional dan dewan komisaris independen Terhadap Financial distress. Penelitian ini diklasifikasikan sebagai penelitian kuantitatif. Data yang digunakan dalam penelitian adalah data sekunder dengan teknik analisis data dengan menggunakan model regresi linear berganda. Obyek yang digunakan dalam penelitian ini adalah Perusahaan sub sektor konstruksi yang terdaftar pada Bursa efek Indonesia (BEI) periode 2019 – 2023. Metode yang di gunakan yaitu metode purposive sampling dan diperoleh sebanyak 45 sampel dari 9 perusahaan. Hasil Penelitian ini Intellectual capital berpengaruh positif terhadap financial distress. Kepemilikan Konstitusional tidak berpengaruh terhadap financial distress. Dewan komisaris independen berpengaruh negatif terhadap financial distress. Terdapat pengaruh yang signifikan secara simultan antara Intellectual capital, kepemilikan institusional dan Dewan komisaris independent terhadap financial distress
Optimizing Digital Accounting to Improve MSME Performance through the Quality of Accounting Information Hendrawati, Erna; Kholidiah, Kholidiah; Pramudianti, Mira
International Journal of Social and Management Studies Vol. 5 No. 6 (2024): December 2024
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v5i6.438

Abstract

This study examines the impact of digital accounting usage on the performance of SMEs participating in the e-peken platform in Surabaya, with accounting information quality as a mediating variable. Using a quantitative method with SEM-PLS analysis, this research involved 350 SMEs as respondents. The results show that digital accounting usage positively influences accounting information quality, and accounting information quality positively affects SME performance. However, digital accounting usage does not directly influence SME performance. Accounting information quality is proven to mediate the relationship between digital accounting usage and SME performance. These findings highlight the importance of focusing on improving accounting information quality in digital technology adoption to enhance SME performance. The implications of this research include recommendations for developing comprehensive training programs and policies that support digital accounting adoption and improve financial literacy among SMEs.
Membangun Minat dan Jiwa Kewirausahaan Pada Siswa SMK Kartini Surabaya Agustini, Ni Ketut Yulia; Indahwati, Indahwati; Kholidiah, Kholidiah
Jurnal Pengabdian Masyarakat dan Lingkungan (JPML) Vol 3 No 2 (2025): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v3i2.9085

Abstract

Building interest and entrepreneurial spirit in the younger generation is not easy, the perception that entrepreneurship is not an attractive or profitable career choice is one of the obstacles in building interest and developing an entrepreneurial spirit among young people, this perception causes young people's interest in entrepreneurship to still be very low. This service aims to provide entrepreneurship training in order to build economic independence for students at Vocational High School SMK Kartini 7 Surabaya. Generation Z is a generation that is expected to be able to contribute to participating in encouraging economic development and improving welfare, improving welfare starts for themselves, family, friends and the surrounding community. Inability to see business opportunities, lack of ideas or concepts, lack of knowledge and skills, fear of failure, inability to manage and face risks, lack of self-confidence, lack of support from people around them, all of these are factors that hinder the growth of interest and entrepreneurial spirit among the younger generation. For this reason, efforts are needed to overcome these obstacles, through entrepreneurship training. Entrepreneurship training aims to foster interest and build an entrepreneurial spirit among vocational school students and build awareness that entrepreneurship is very important to increase potential and self-development, build an independent, creative and innovative spirit, a tough generation that does not give up easily.
Fraud Triangle Elements, Financial Distress and Financial Statement Fraud by Transportation Companies in Indonesia Inayati, Titik; Arochman, Maqbulla; Kholidiah, Kholidiah
Journal of Business Management and Economic Development Том 3 № 01 (2025): January 2025
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v3i01.1417

Abstract

This research was conducted after the Covid 19 pandemic, when the growth of transportation and logistics companies experienced a very drastic decline due to large-scale social restrictions. After Covid-19, transportation and logistics companies experienced growth of 25.81% in the 2021-2022 period. Several previous incidents related to fraudulent financial reporting in a transportation company raised concerns among investors that fraudulent financial reporting efforts would result in the company's bankruptcy. The Fraud Triangle Theory describes three conditions that cause fraudulent behavior: pressure, opportunity, and rationalization. This type of research uses a quantitative method by looking for the influence of dependent, independent and moderating variables. The population in this study were 31 transportation and logistics companies listed on the Indonesia Stock Exchange in 2020-2022. The nonprobability sampling technique used the purposive sampling technique. The sample was 19 transportation and logistics sector companies listed on the Indonesia Stock Exchange, so that the data processed was 19 companies in 3 years, resulting in 57 samples. The data processing analysis tool used Smart PLS 3.0. The results of the study indicate (1) rationalization does not affect financial statement fraud, (2) pressure does not affect Financial Distress, (3) Opportunity affects Financial Distress, (4) pressure and opportunity do not affect Financial Distress. Statement Fraud is moderated by Financial Distress, (5) Opportunity affects Financial Statement Fraud (6) Financial Distress has no effect on Financial Statement Fraud. This study contributes to investors in making investment decisions and developing the science of Financial Management, related to financial distress, the fraud triangles theory and financial statement fraud.
PENGARUH KOMPETENSI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL PADA PT. SUKSES BAHARI LOGISTIC SURABAYA Wany, Eva Wany; Abidin, Khoirul Abidin; Prayitno, Budi; Kholidiah, Kholidiah
Income Vol 5 No 1 (2024): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v5i1.332

Abstract

The Study aims to examine and analyzes the effect of competence and organizational commitmen at PT. Success of Maritime Logistics Surabaya. The sampling techniques used in this research is saturated sampling (Census), with a total sampel of 35 respondent. The analiysis technique used in this research is multiple linears regressions analysis technique. The result of the analysis show that competence and organizational commitment simultaneously have a significant effect on managerial performance at PT. Success Bahari Logistics Surabaya, Competence (X1) partially has a significan effect on managerial performances at PT. Success of Maritime Logistics Surabaya. Organizational Commitment (X2) partially has a significant effects on managerial performances at PT. Success of Maritime Logistics Surabaya
Co-Authors Abidin, Khoirul Abidin Agustini, Ni Ketut Yulia Arochman, Maqbulla Budi Prayitno Erna Hendrawati Inayati, Titik Indahwati Pramudianti, Mira Puspitasari, Ragil Kuning Arum Wany, Eva Wany