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All Journal Bima Abdi: Jurnal Pengabdian Masyarakat Journal of Creative Power and Ambition (JCPA) Balance: Jurnal Ekonomi Mujtama’ Jurnal Pengabdian Masyarakat
Nur Asmi Ainun kamal
Universitas Almarisah Madani
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Sustainable Investment Decisions: The Role of Environmental Accounting Information in the Psychology of Gen Z Investors in Indonesia Melsa Jumliana; Ramly; Fika Hartina Sari; Rahadian Cahyadi; Nur Asmi Ainun Kamal; Sitti Jam'iah
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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

Abstract

This study aims to analyze the impact of Environmental Accounting Information on investment decisions and to examine the role of overconfidence—as a psychological factor—in moderating this relationship among Generation Z investors. A quantitative approach was employed, utilizing a survey method involving 80 Generation Z investors selected through purposive sampling. Data were collected via Likert-scale questionnaires and analyzed using linear regression and Moderated Regression Analysis (MRA) with the aid of SPSS. The results indicate that Environmental Accounting Information has a positive and significant effect on investment decisions, with a coefficient of 1.195 and a significance level of 0.000. Overconfidence also exerts a positive and significant influence on investment decisions, with a coefficient of 1.398 and a significance level of 0.000. Furthermore, the interaction between Environmental Accounting Information and overconfidence yielded a coefficient of -0.026 with a significance level of 0.003, demonstrating that overconfidence significantly weakens the impact of Environmental Accounting Information on investment decisions. These findings suggest that Generation Z investment decisions are influenced not only by available information but also by the investors' psychological characteristics in interpreting and utilizing that information. This study reinforces the behavioral finance perspective that psychological biases can influence investor responses to corporate information.
Literasi Keuangan dan Inovasi Produk dalam Meningkatkan Daya Saing UMKM Dapur Risol Kecamatan Panakukang Kota Makassar Nur Asmi Ainun Kamal; Fika Hartina Sari; Abdul Razak J. Sabara; Siti Kirani Ramadhani; Aulia Abdina
Mujtama': Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): Mujtama’ Jurnal Pengabdian Masyarakat
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/mujtama.v6i1.4209

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis sebagai pilar perekonomian nasional melalui penciptaan lapangan kerja, perputaran ekonomi lokal, serta kontribusi signifikan terhadap Produk Domestik Bruto. Salah satu UMKM potensial disektoruliner adalah Dapur Risol di Kecamatan Panakkukang, Kota Makassar, yang sejak 2013 konsisten memproduksi risoles dengan berbagai varian. Namun, mitra masih menghadapi sejumlah permasalahan, antara lain keterbatasan literasi keuangan, minimnya inovasi produk, pengelolaan usaha yang belum sistematis, serta pemasaran digital yang belum optimal.Kegiatan pengabdian kepada masyarakat ini dilaksanakan dengan pendekatan partisipatif melalui pelatihan dan pendampingan pada aspek produksi, inovasi produk, pencatatan keuangan, digital marketing, serta desain kemasan. Berbagai teknologi tepat guna diterapkan, termasuk aplikasi Nutapos dan worksheet untuk tata kelola keuangan, penggunaan vacuum sealer dan freezer untuk produk frozen food, serta pemanfaatan media sosial dan e-commerce untuk pemasaran digital. Hasil kegiatan menunjukkan peningkatan signifikan pada kapasitas usaha mitra, meliputi kemampuan menyusun laporan keuangan sederhana, menghasilkan inovasi produk baru berupa pempek dan risoles frozen, menciptakan desain kemasan profesional, serta memperluas jangkauan pasar melalui platform digital. Program ini berkontribusi terhadap penguatan daya saing UMKM berbasis kuliner lokal sekaligus mendukung pembangunan ekonomi daerah yang berkelanjutan.
The Role of Management Accounting Information in Enhancing Business Decision-Making Effectiveness in Small and Medium-Sized Enterprises Nur Asmi Ainun Kamal; Melsa Jumliana; Fika Hartina Sari; Rahadian Cahyadi; Sitti Jam'iah; Ari Sarwo Indah Safitri
Jurnal Ekonomi Balance Vol. 22 No. 1 (2026): June 2026
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/1xf4ra29

Abstract

Small and Medium Enterprises (SMEs) play a critical role in economic development, yet many SMEs face challenges in making effective business decisions due to limited use of structured accounting information. The availability of reliable management accounting information is therefore essential to support managerial planning, control, and strategic decision-making. This study aims to examine the role of management accounting information in supporting effective business decision-making processes in SMEs. The research employed a quantitative approach using a survey method involving 120 SME owners and managers who actively participate in managerial decision-making. Data were collected through structured questionnaires using a five-point Likert scale and analyzed using descriptive statistics, validity and reliability tests, and simple linear regression analysis with the assistance of SPSS software. The results indicate that management accounting information has a positive and statistically significant influence on effective business decision-making in SMEs (β = 0.648, p < 0.001). The findings show that SMEs that utilize relevant, timely, and reliable accounting information demonstrate higher decision-making quality, improved strategic planning, and more efficient operational management. The study highlights that management accounting information functions as an important decision-support tool that reduces uncertainty and enables managers to evaluate business alternatives more effectively. The results contribute to the development of management accounting literature by emphasizing the decision-support role of accounting information in the SME context. Practically, the findings suggest that strengthening accounting practices and improving the accessibility of accounting information systems can enhance managerial capabilities and support sustainable business development among SMEs.
Differences in Ethical Perceptions of Tax Avoidance between Lecturers and University Students Rahadian Cahyadi; Melsa Jumliana; Fika Hartina Sari; Nur Asmi Ainun Kamal; Sitti Jam&#039;iah; Sri Rahayu Indah Azhari
Jurnal Ekonomi Balance Vol. 22 No. 1 (2026): June 2026
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/4qr58e63

Abstract

Tax avoidance is legally distinct from tax evasion, yet aggressive avoidance remains ethically contested because formal compliance may conflict with fairness, public responsibility, and the intended purpose of tax rules. This study synthesizes recent evidence on differences in ethical perceptions of tax avoidance between university lecturers and students and identifies the mechanisms that may explain any group difference. A structured literature review was conducted on 18 peer-reviewed journal articles published from 2021 to 2026. Studies were screened and coded by population, research design, tax knowledge, professional experience, perceived fairness, institutional trust, fiscal morale, ethics education, moral obligation, and individual ethical orientation. The synthesis finds that direct matched evidence comparing lecturers and students is still insufficient; academic status alone cannot be treated as a causal determinant of ethical judgment. More consistent evidence shows that applied tax knowledge, professional exposure, fairness and trust, fiscal morale, and moral obligation shape tax-related ethical evaluations. Student-focused studies also indicate that ethics education and experiential learning can strengthen moral reasoning, although effects depend on tax comprehension and ethical mindset. Substantial within-group variation, including differences associated with Machiavellian orientation, further limits categorical conclusions. The study therefore proposes a conditional role-experience framework and recommends matched lecturer-student research using identical tax-planning scenarios. For higher education, the findings support case-based tax ethics instruction that integrates technical competence with fairness, institutional responsibility, and the social consequences of aggressive avoidance.
Optimalisasi Produksi Industri Rumah Tangga Kripik Singkong di Kabupaten Pangkep melalui Penerapan Alat Pemotong Otomatis, Perhitungan HPP dan Inovasi Kemasan Nur Asmi Ainun Kamal; Fika Hartina Sari; Abd. Razak J. Sabara; Rina Mustika Nurhalisa; Ulfi Aulia
Bima Abdi: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2026): Bima Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/ba-jpm.v6i3.5224

Abstract

Program Pengabdian kepada Masyarakat ini bertujuan meningkatkan kapasitas produksi, kemampuan manajemen usaha, dan kualitas produk melalui penerapan teknologi tepat guna berupa mesin pemotong singkong otomatis, pelatihan perhitungan HPP, serta inovasi kemasan produk. Metode pelaksanaan menggunakan pendekatan Participatory Action Research (PAR) melibatkan mitra secara aktif dalam seluruh tahapan kegiatan sehingga solusi yang diterapkan sesuai dengan kebutuhan riil usaha. Pelaksanaan kegiatan terdiri atas lima tahapan pelaksanaan meliputi sosialisasi, pelatihan, penerapan teknologi, pendampingan, monitoring, dan evaluasi. Hasil kegiatan menunjukkan peningkatan kapasitas produksi dari 20 kg menjadi 30 kg per proses, penurunan waktu pengirisan dari 2–3 jam menjadi 30–45 menit, meningkatnya keseragaman hasil irisan, kemampuan mitra dalam menghitung HPP, serta penggunaan kemasan yang lebih menarik dan informatif. Program pengabdian selanjutnya disarankan tidak hanya berfokus pada peningkatan kapasitas produksi, tetapi juga pada pendampingan berkelanjutan melalui digitalisasi manajemen usaha, penguatan pemasaran digital, pengurusan legalitas produk, serta monitoring dan evaluasi secara periodik. Pendekatan tersebut diharapkan dapat memastikan keberlanjutan hasil program, meningkatkan kemandirian mitra, memperluas akses pasar, dan memperkuat daya saing produk lokal secara berkelanjutan.
Co-Authors Abd. Razak J. Sabara Abdul Razak J. Sabara Ari Sarwo Indah Safitri Aulia Abdina Melsa Jumliana Rahadian Cahyadi Ramly Rina Mustika Nurhalisa Sari, Fika Hartina Siti Kirani Ramadhani Sitti Jam&#039;iah Sitti Jam'iah Sri Rahayu Indah Azhari Ulfi Aulia