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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Bisnis Mahasiswa Rahmatan Lil’alamin Journal of Community Services (RLA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset dan Pengabdian Interdisipliner Journal of Social Science and Humanities Journal of Community Engagement
Ibrahim, Rosida
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Looking at the Financial Performance of MSMEs: Do Financial Literacy, Fintech Lending, and the Effectiveness of Digital Payment Affect? Rahayu, Nika Esti; Ibrahim, Rosida; Primasiwi, Asri; Azis, Abdul
Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v5i1.370

Abstract

The study aims to test the effect of financial literacy, fintech peer-to-peer lending, and digital payment on the financial performance of Micro, Small, and Medium Enterprises in Madiun City. The research method uses a quantitative approach with a sample of 394 MSME actors. The data analysis technique uses Partial Least Square-Structural Equation Modeling (PLS-SEM). The results of the study indicate that financial literacy and fintech peer-to-peer lending have a positive effect on the financial performance of MSMEs. Meanwhile, digital payment does not affect the financial performance of MSMEs. The limitations of this study are that the sample and research variables are still limited. Despite the limitations, this study has practical implications as a reference for Micro, Small, and Medium Enterprises regarding the importance of financial literacy, fintech peer-to-peer lending, and the use of digital payments on financial performance.
Optimalisasi Pengelolaan Bisnis untuk Kemajuan Ekonomi Lokal: Analisis SWOT pada Angkringan Asli Jogja, Kota Batu Rahayu, Nika Esti; Ibrahim, Rosida; Primasiwi, Asri
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 2, 2024
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol4.iss2art4

Abstract

This community service activity aims to analyze and provide strategic recommendations for optimizing MSME business management based on SWOT analysis. This community service was carried out on October 1-31, 2024 at Angkringan Asli Jogja, Batu City. The method used is discussion and mentoring with 6 stages of activities. This community service has resulted in the original Angkringan of Jogja having the potential for strengths in the form of an experienced and trained team, a varied and affordable menu and an efficient operational process. The weaknesses in this angkringan are the limited number of employees, product innovation that is still lacking, and financial management that is not optimal. Angkringan Asli Jogja has opportunities, namely increasing interest in local culinary and consumer trends that prioritize cheap food and culinary experiences. The threats that need to be considered for this angkringan are fierce competition in the culinary sector and rapid changes in consumer tastes. Based on the results of the satisfaction survey for this activity, it was obtained that 61% of the participants were very satisfied with the delivery of the material and the relevance of the strategic recommendations to the conditions of MSMEs, while 39% of the participants were satisfied with the Community Service activities carried out.
Sosialisasi Penerapan Materi Pengantar Akuntansi di Politeknik METrO Betong Sarawak Sugiharto, Sugiharto; Primasiwi, Asri; Ibrahim, Rosida; Rahayu, Nika Esti
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 8, No 2 (2025): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v8i2.8256

Abstract

Kegiatan pengabdian masyarakat ini dilaksanakan di Politeknik METrO Betong Sarawak (PMBS) untuk mengatasi masalah kurangnya pemahaman mahasiswa terhadap prinsip-prinsip dasar akuntansi, yang berdampak pada kemampuan mereka dalam mengelola laporan keuangan dan analisis data akuntansi. Pemilihan topik ini penting karena akuntansi merupakan keterampilan esensial yang diperlukan dalam dunia kerja, terutama di sektor keuangan yang terus berkembang. Tujuan dari pengabdian ini adalah untuk meningkatkan pemahaman mahasiswa mengenai konsep dasar akuntansi dan relevansinya dalam kehidupan sehari-hari serta dunia usaha. Metode yang digunakan dalam kegiatan ini meliputi ceramah, diskusi interaktif, dan simulasi kasus. Kegiatan ini melibatkan 47 mahasiswa dari jurusan Kewangan di PMBS, di mana mereka dibagi ke dalam kelompok kecil untuk mendorong diskusi dan analisis kasus. Hasil dari kegiatan sosialisasi menunjukkan peningkatan pemahaman peserta, dengan 63,82% mahasiswa memiliki pemahaman akuntansi yang sangat baik. Kesimpulannya, kegiatan ini tidak hanya berhasil meningkatkan pemahaman akuntansi mahasiswa, tetapi juga memperkuat hubungan kerja sama antara Politeknik Negeri Madiun dan PMBS, yang dapat berlanjut ke program-program pengembangan lainnya di masa mendatang.
Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan pada Perusahaan yang Terdaftar di BEI Terindeks LQ45 Periode 2022-2024 Rahayu, Nika Esti; Primasiwi, Asri; Ibrahim, Rosida
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Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jrpi.v2i2.33519

Abstract

This research aims to analyze the effect of profitability and leverage on company value in companies listed on the LQ45 index of the Indonesia Stock Exchange during the 2022-2024 period. The research sample consisted of 33 companies that met the criteria, with secondary data in the form of annual financial reports. The variables used include profitability measured through the Return on Assets (ROA) ratio, leverage through the debt to shareholder equity ratio, and company value using Price Book Value (PBV). The analytical method applied is panel data regression analysis. The research results show that partial profitability and leverage do not have a significant effect on company value. These findings support the theory that in large and stable companies such as those indexed in LQ45, traditional financial factors are no longer the primary determinant of company value. In contrast, external factors and innovation strategies can have a greater influence.
Early Investment Fraud Detection Training for Mother Community (Empowerment and Family Welfare Mobilization of Banjarejo Village) Qimyatussa’adah, Qimyatussa’adah; Ibrahim, Rosida; Esti Rahayu, Nika; Dwi Christanti, Yana; Pandowo, Hedi
Journal of Community Engagement Vol. 01 No. 01 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jce.vi.78

Abstract

Fraudulent investment schemes have become increasingly common, particularly targeting individuals with low financial literacy, such as housewives who manage household finances but often lack financial education. This community-based training, conducted with the Banjarejo Village Empowerment and Family Welfaregroup, used real case examples, participatory learning, and visual media to facilitate early detection skills. The one-day training involved 20 participants and resulted in significant improvement in understanding red flags of fraudulent investments. Post-training evaluations showed 85% of participants could correctly identify indicators of illegal schemes, and 70% committed to disseminating the knowledge in their communities. This initiative highlights the strategic role of mothers in financial literacy dissemination. Community-focused, practical training is effective in reducing vulnerability to investment fraud.
Faktor-faktor yang Memengaruhi Ketertarikan Mahasiswa akuntansi untuk Bekerja Sebagai Akuntan Publik Fauziah, Ghea; Rahayu, Nika Esti; Ibrahim, Rosida; Primasiwi, Asri
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i2.13168

Abstract

Studi ini bertujuan untuk menganalisis faktor penentu ketertarikan mahasiswa akuntansi untuk bekerja menjadi seorang akuntan publik dengan menggunakan konstruksi yang berasal dari Theory of Planned Behavior dan Expectancy Theory, yaitu penghargaan finansial, pelatihan profesional, pertimbangan pasar kerja, dan persepsi mahasiswa. Populasi dalam studi ini mencakup seluruh mahasiswa Program Studi Akuntansi Sektor Publik. Didikarenakaankan banyaknya populasi sangat kecil, studi ini melibatkan semua populasi untuk dijadikan responden dengan jumlah 165 mahasiswa melalui kuesioner dan analisis Partial Least Square menggunakan aplikasi SmartPLS Temuan studi mengatakan bahwa penghargaan finansial, pelatihan profesional, pertimbangan pasar kerja, dan persepsi mahasiswa memengaruhi ketertarikan mahasiswa akuntansi untuk bekerja menjadi akuntan publik. Temuan ini memberikan bukti empiris ditinjau dari pembentukan niat dan perilaku yaitu Theory of Planned Behavior dan pembentukan motivasi dan harapan yaitu Expectancy Theory yang digunakan sebagai sebuah teori untuk menjelaskan pembentuk ketertarikan karir dan menciptakan motivasi untuk bekerja di sektor publik.
ANALISIS DAMPAK ESG TERHADAP NILAI PERUSAHAAN : SYSTEMATIC LITERATURE REVIEW Nurkumalasari, Ika Sebti; Ibrahim, Rosida; Rahayu, Nika Esti; Primasiwi, Asri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6735

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara Environmental, Social, and Governance (ESG) dan nilai perusahaan melalui tinjauan sistematis terhadap literatur lintas sektor dan wilayah. Menggunakan pendekatan Systematic Literature Review (SLR) berpedoman PRISMA 2020, penelitian ini menelaah 72 artikel ilmiah terindeks Scopus rank Q1, Q2, Q3, dan Q4 periode 2021–2025 dan dianalisis dengan bantuan sistem Watase Uake Tools untuk mengelompokkan tema, wilayah, serta teori yang digunakan. Berdasarkan hasil analisis, ditemukan bahwa kinerja ESG berpengaruh positif terhadap nilai perusahaan dengan kekuatan pengaruh yang bervariasi menurut konteks geografis, tingkat regulasi, dan karakteristik industri. Perusahaan di negara berkembang seperti China dan India cenderung memanfaatkan ESG sebagai strategi untuk menarik investor dan memperkuat legitimasi pasar. Sedangkan di negara maju, ESG lebih berperan sebagai instrumen kepatuhan dan transparansi tata kelola. Selanjutnya, kajian teoretis menunjukkan bahwa hubungan ESG dan nilai perusahaan dapat dijelaskan secara lebih komprehensif melalui integrasi beberapa teori utama, yaitu stakeholder theory, signaling theory, agency theory, legitimacy theory, dan resource-based view theory. Kesimpulan penelitian ini menegaskan bahwa ESG bukan hanya indikator tanggung jawab sosial, tetapi juga strategi korporasi yang menciptakan nilai berkelanjutan dan keunggulan kompetitif jangka panjang.
The Influence of Independent Commissioners and Audit Committee on Tax Avoidance Ibrahim, Rosida; Esti Rahayu, Nika; Primasiwi, Asri
Journal of Social Science and Humanities Vol. 01 No. 02 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i02.83

Abstract

This study was conducted in order to empirically test the influence of independent commissioners and audit committee on tax avoidance. The population in this study in all LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. The research sample was obtained by the Purposive Sampling method of 23 companies or as many as 69 companies in 5 research periods. The analysis tool used is EViews-12, with technical data analysis in the form of selected modeling tests (fixed effect models), classic assumption tests (normality tests, multicollinearity tests and heteroscedasticity tests), panel data regression analysis, and hypothesis test (T test, F test, and coefficient determination test). In this study Tax Avoidance was measured using Effective Tax Rate (ETR) which is to divide the tax burden with profit before tax. ETR results that are close to number 1 show the more obedient to the company in fulfilling its tax obligations. Independent Commissioner is measured by dividing the number of independent commissioners in the company with the entire number of Board of Commissioners. The Audit Committee is measured by the total number of audit committees in the company. The results showed that independent commissioners had a significant effect on the positive direction on tax avoidance and the audit committee had a significant effect on tax avoidance in a positive direction. Based on the results of the study shows that the independent commissioners and audit committees have functioned well in conducting supervision so that tax avoidance can be minimized.
The Influence of Profitability and Leverage on Tax Aggressiveness (Empirical Study on LQ45 Companies in 2022-2024) Esti Rahayu, Nika; Ibrahim, Rosida; Primasiwi, Asri; Fauziah, Ghea; Sebti Nurkumalasari, Ika
Journal of Social Science and Humanities Vol. 01 No. 02 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i02.99

Abstract

This study aims to analyze the effect of profitability and leverage on tax aggressiveness in companies listed in the LQ45 index during the 2022–2024 period. Tax aggressiveness is measured using the Effective Tax Rate (ETR), profitability is measured by Return on Assets (ROA), and leverage is measured using the Debt to Equity Ratio (DER). The sample was selected using purposive sampling, resulting in 72 observations. Data analysis was performed using multiple linear regression with E-Views 12. The results show that both profitability and leverage have no significant effect on tax aggressiveness, either partially or simultaneously. The coefficient of determination (R²) of 0.013631 indicates that only 1.36% of the variation in tax aggressiveness can be explained by profitability and leverage, while the remaining 98.64% is influenced by other factors outside the model. These findings suggest that the level of profit and debt does not determine tax aggressiveness behavior, as managerial decisions are more influenced by factors such as corporate governance, creditor supervision, as well as considerations of reputation and legal risk.
Co-Authors Abdul Azis Dwi Christanti, Yana Esti Rahayu, Nika Fauziah, Ghea Nurkumalasari, Ika Sebti Pandowo, Hedi Primasiwi, Asri Qimyatussa’adah, Qimyatussa’adah Rahayu, Nika Esti S. Sugiharto Sebti Nurkumalasari, Ika