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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang
Andriati Fitriningrum
Department Of Magister Management, Sekolah Tinggi Manajemen PPM
Humanities Economics, Econometrics & Finance

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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
Co-Authors Andrey Hasiholan Pulungan Andrey Hasiholan Pulungan Dini Apti Nirbaya Ahmad Margareta Febe Ni Ketut Cahya Deta Saraswati Samuel Reza Surjadi Temy Setiawan, Temy Viriyayudha Satria Widjaja