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All Journal MIX : Jurnal Ilmiah Manajemen Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian Masyarakat: BAKTI KITA
Andriati Fitriningrum
Department Of Magister Management, Sekolah Tinggi Manajemen PPM
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Developing entrepreneurial mindset through financial literacy training for educators and parents at adventure school Andriati Fitriningrum; Andrey Hasiholan Pulungan; Ni Ketut Cahya Deta Saraswati; Samuel Reza Surjadi
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol. 9 No. 2 (2024): May 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v9i2.12511

Abstract

Financial literacy is a key focus at Sekolah Alam Kebun Tumbuh in Sawangan, Depok, Indonesia. The school integrates environmental engagement into its teaching and learning processes, aiming to achieve educational goals through positive role models and values. Recognizing the community’s limited financial knowledge, a primary community development initiative was established to address this gap. This program aims to enhance financial literacy among educators and parents, thereby fostering an entrepreneurial mindset in students. The program begins with the planning and execution of modules, which involve brainstorming and preliminary investigation. The initial phase included an introduction to entrepreneurship, followed by in-depth instruction on fundamental financial concepts and budgeting. Each training session included a pre-test to assess participants' initial skill levels and a post-test to measure progress. Additionally, participants gave presentations to evaluate their understanding post-training. The results indicate a significant improvement in participants' abilities to create financial models. Evaluations show enhanced financial and entrepreneurial skills among the participants. Feedback highlights the need for longer-term program sustainability and greater community involvement. 
ETHICAL AWARENESS, PERCEIVED SERIOUSNESS OF WRONGDOING, RATIONALISATION, AND WHISTLEBLOWING INTENTION Andriati Fitriningrum; Andrey Hasiholan Pulungan; Dini Apti Nirbaya Ahmad
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v27i1.2716

Abstract

This study examines the impacts of employees’ perceived seriousness of wrongdoing, ethical awareness, and rationalisation on whistleblowing intention. Early research emphasising the effect of outside variables, including opportunity, pressure, and incentive, on the intention to whistleblowing, serves as the driving force of this study. The individual’s internal elements, crucial in determining the intention to whistleblowing, were not disclosed in depth in these earlier studies. The internal employee characteristics that promote whistleblowing are measured by considering the rationalisation, ethical awareness, and perceived seriousness of wrongdoing. A quantitative approach using case scenario questionnaires is used to examine this study. Structural equation modelling (SEM) and partial least squares (PLS)4 assess data from 164 respondents from six government officers in Jakarta, Indonesia. This study indicates that employees’ intentions to report unethical situations and actions are not influenced by the perceived seriousness of the wrongdoing; however, when ethical awareness is present, it can be used to rationalise whistleblowing intentions and actions, thereby mitigating the negative effects of the unethical situation on businesses.
The Effects of Audit Fees, Audit Rotation, and Audit Tenure on Audit Quality, wirh the Audit Committee as a Moderator Viriyayudha Satria Widjaja; Temy Setiawan; Margareta Febe; Andriati Fitriningrum
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3508

Abstract

This study examines the effects of audit fees, audit rotation, and audit tenure on audit quality, with the audit committee as a moderating variable and leverage and firm size as control variables. The research employs a quantitative approach using secondary data from 50 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024, resulting in 150 observation samples selected through purposive sampling. Multiple linear regression analysis was used to test the hypotheses. The results indicate that audit fees, audit rotation, and audit tenure each have a positive and significant effect on audit quality, suggesting that proportional fee-setting, periodic auditor rotation, and a measured engagement period contribute to improved audit quality. Leverage also has a significant effect on audit quality, while firm size exhibits a significant negative effect, reflecting the complexity challenges that large companies pose for auditors. With respect to moderation, the audit committee strengthens the relationship between audit fees and audit quality, but weakens the relationships between audit rotation and audit tenure with audit quality, implying that overly intensive oversight may be counterproductive under certain conditions. These findings reaffirm the relevance of agency theory in explaining the importance of effective governance mechanisms in maintaining audit quality in the energy sector
Financial Early Warning Signal, Stock Prices, and Bankruptcy Risk: Evidence from Listed Energy Companies in Indonesia Tita Deitiana; Andriati Fitriningrum; Caitlyn Ashley Ramono
MIX: JURNAL ILMIAH MANAJEMEN Vol. 16 No. 2 (2026): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2026.v16i2.020

Abstract

Objectives: This study investigates whether financial and non-financial early warning indicators impact stock prices and insolvency risk, and whether stock prices mediate the relationship between these indicators. The study is driven by the significance of investors’ comprehension of economic health in the investment decision-making processMethodology: This study applies a quantitative approach using secondary data from 15 listed energy companies, during 2018 to 2023.  The study specifically utilises Generalized Structural Equation Modelling (GSEM) to handle the simultaneous estimation of direct and indirect effects in a panel data setting.Finding: The results reveal a significant market failure: while Solvency, Profitability, and Litigation History directly predict insolvency, Stock Price fails to mediate these relationships. This rejection of the mediation hypothesis indicates that the market is 'noisy' and decoupled from internal fundamentals, driven instead by global 'fossilflation' sentiments. Conclusion: Consequently, stock prices are proven unreliable as early warning signals, suggesting stakeholders should prioritise direct monitoring of fundamental ratios over market valuation.
ENHANCING BUSINESS SKILLS TO IMPROVE THE COMMUNITY ECONOMY IN EAST NUSA TENGGARA Andriati Fitriningrum; Nanda Alifia Putri
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol. 7 No. 2 (2026): Mei - Oktober
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v7i2.12817

Abstract

Farmers and fishermen are crucial to the NTT community economy; this community development project emphasises their commercial skills. Lack of skills and knowledge makes it harder to manage business changes and risks. Due to surplus products or parental inheritance, the business is a second job. The programme teaches financial, marketing, supply chain, and strategic business abilities. The program runs in two levels: fundamental business skills and advanced business skills. Both projects satisfy requirements with priority scales. Fundamental business skills are taught through case studies and group exercises in addition to lecturing sessions, while advanced skills are taught through pedagogy and role-playing. Based on these goals and criteria, modules are created. Each session is assessed before and after to establish its impact, each programme is assessed at the conclusion for participant feedback, and each presentation is assessed for business involvement after training. The community development project reveals that the capacity of farmers and fishermen as MSME actors remains focused on managing and utilising surplus production, rather than prioritising it as the primary business objective. Consequently, enhancing the economy through production management, financing and market penetration is essential for transforming the business activities of farmers and fishermen in remote areas
Accountability And Transparency Impact on Muzzaki’s Willingness To Pay Zakat Through Zakat Institutions Andriati Fitriningrum; Tita Deitiana; Widarto Rachbini; Mustikaratu Wijayaningrat
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3545

Abstract

This paper examines how zakat management’s accountability and transparency  affect the muzzaki’s willingness to pay their zakat to a zakat management institution. The study was motivated by the crucial role of zakat in Muslim countries as a potential resource for improving their socio-economy. However, accountability and transparency of zakat institutions have failed of expectations. Muzzaki tend to give their zakat through mosques or non-profit organisations where less accountability and transparency. Prosocial behaviour theory which emphasises voluntary action to help others is selected. Meanwhile, mixed methods focusing on qualitative to facilitate quantitative methods are selected through Interview and distributing questionnaires to Muslims in the Bandung-Indonesia. 300 questionnaires were analysed using the PLS-SEM tools. This study reveals being transparent from the zakat management institution is control but when it comes to muzzaki behaviour, intention and choice to pay zakat as a voluntary expression of solidarity, it is made through official channels.
Co-Authors Andrey Hasiholan Pulungan Andrey Hasiholan Pulungan Caitlyn Ashley Ramono Dini Apti Nirbaya Ahmad Margareta Febe Mustikaratu Wijayaningrat Nanda Alifia Putri Ni Ketut Cahya Deta Saraswati Samuel Reza Surjadi Temy Setiawan, Temy TITA DEITIANA Tita Deitiana Viriyayudha Satria Widjaja Widarto Rachbini