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All Journal AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Cendekia Ilmiah
Hedar Rusman
Universitas Nusa Bangsa
Humanities Social Sciences

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Edukasi Literasi Keuangan bagi Santri di Pesantren Al-Marjan Mulabaru Lebak Banten Iis Anisa Yulia; Isbandriyati Mutmainah; Heri Susanto; Dewi Fitrianti; Rumna Rumna; Agus Pranamulia; Mulyana Gustira Putra; Anna Fitriani; Yunus Arifien; Lalu Solihin; Faizal Maad; Feni Marnilin; Hedar Rusman; Eha Hasni Wahidhani; Ichwan Rachmanu Widjaja; Harmoko Sukayat; Rahmat Irawan; Ahmad Zaid Mahfudi
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): DECEMBER 2025
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v5i3.672

Abstract

The Community Service Program (PkM) was implemented at Al-Marjan Mulabaru Islamic Boarding School, Lebak, Banten, to strengthen students’ financial literacy. Key challenges identified include low baseline financial knowledge, limited access to financing for pesantren-based enterprises, and insufficient infrastructure and technology (notably internet access and fintech tools) to support financial information and services. The program involved needs assessment, material development, face-to-face training, discussion, and evaluation using pre- and post-tests. Results show an increase in understanding from 43% (pre-test) to 92% (post-test), a gain of 49 percentage points. These findings indicate that the training content and delivery were effective in improving basic skills in budgeting and money management. Participants were highly engaged during the sessions, reflected in active discussions and question-and-answer activities.
Pengaruh Profitabilitas, Solvabilitas Dan Financial Distress Terhadap Audit Delay Dengan Pemoderasi Reputasi Auditor Hedar Rusman; Eha Hasni Wahidhani
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i2.16129

Abstract

This research aims to verify and provide empirical evidences about:the effect of Profitability, Solvability, and Financial Distress to Audit Delay and to determine whether the reputation capable public accounting firms in moderating effect of profitability, solvability, and financial distress to the audit delay. The population of this research are manufacturing companies that listed in Indonesia Stock Exchange (BEI) during the period 2018 until 2022. The number of samples taken by purposive sampling technique are 499 data from manufacturing companies. The analysis tools used is Moderating Regression Analysis (MRA). The result of this research concluded that the variable of profitability have negative effect to Audit Delay and variable solvability and financial distress have positive to audit delay. Auditor Reputation have negative impact on audit delay. Auditor Reputation as moderating variable unable to strengthen the effect profitability to audit delay and auditor reputation as moderating able to weaken the effect solvability to audit delay and auditor reputation as moderating also able to to weaken the effect financial distress to audit delay.
Co-Authors Agus Pranamulia Ahmad Zaid Mahfudi Anna Fitriani Eha Hasni Wahidhani Faizal Maad Harmoko Sukayat Heri Susanto Ichwan Rachmanu Widjaja Isbandriyati Mutmainah Lalu Solihin Marnilin, Feni Mulyana Gustira Putra Rahmat Irawan Rumna, Rumna Yulia, Iis Anisa Yunus Arifien