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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Empowerment : Jurnal Pengabdian Masyarakat Jurnal Akuntansi JURNAL PENGABDIAN KEPADA MASYARAKAT UNISA KUNINGAN
Oktaviani Rita Puspasari
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Religion Humanities Economics, Econometrics & Finance Education Energy Social Sciences Other

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WAWASAN BUDAYA: LITERASI KEUANGAN DAN AKUNTANSI DI DAERAH PANTAI Oktaviani Rita Puspasari; Amir Hamzah; Lia Dwi Martika
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i2.10193

Abstract

ABSTRACT The aim of this research is to analyze the factors influencing financial literacy and accounting literacy among coastal community members. The population in this study consists of 520 respondents. The sampling technique employed is random sampling, with a sample size of 210 individuals from coastal communities. Data analysis is conducted using Structural Equation Model (SEM), and the analysis tool is the LISREL 9 software. The results indicate that financial attitudes, religiosity, and financial planning positively influence both financial literacy and accounting literacy. Furthermore, financial literacy has a positive impact on accounting literacy. The implications of this study underscore the importance of considering these factors when designing financial and accounting literacy programs tailored to empower coastal communities. Precision in policy measures and educational initiatives can be crafted to meet the specific needs of coastal communities, enhancing their understanding of financial and accounting matters and supporting economic growth and community resilience in the region. Keyword: Financial Attitude, Religiosity, Financial Planning, Financial Literacy, Accounting Literacy, Coastal Communities
PELATIHAN PERENCANAAN BISNIS BAGI KELOMPOK UMKM DI DESA KERTAYASA Chintia Fitriani; Oktaviani Rita Puspasari; Yudi Febriansyah
Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT UNISA KUNINGAN
Publisher : Universitas Islam Al-Ihya Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70476/vatqtj58

Abstract

MSME actors in Kertayasa Village have not yet made business planning and budgeting, they still mix business funds with personal money. This has caused them difficulties in evaluating the profits earned and losses experienced. This activity aims to provide training and knowledge on how to plan business finances and create appropriate budgets. The implementation of this activity was carried out on October 6, 2023, and attended by 20 MSME actors. The main method used in this community service is the business planning training method for MSME groups and the delivery of material on how to create a business plan, followed by documenting the stages of business planning to then interpret the results of that business planning into the businesses they have or will undertake. The results of this activity enhance the understanding and skills of MSME actors in planning business finances and preparing budgets correctly, as evidenced by their ability to practice budget preparation, identify various costs, separate personal money from business funds, and project profits and losses in a simple way.
The Dynamics Of Financial Literacy And Accounting Literacy In Coastal Communities Lia Dwi Martika; Hamzah, Amir; Oktaviani Rita Puspasari
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.1856

Abstract

This study analyses the factors affecting financial and accounting literacy. The sample in this study was 281 respondents. Quantitative research methods are used to test hypotheses and analyse data using SEM with LISREL software. The results showed that financial attitudes, financial behaviour, locus of control and financial inclusion positively affect financial literacy, and financial attitudes, financial behaviour, locus of control and financial inclusion affect accounting literacy, and financial literacy positively affect accounting literacy.
Optimalisasi Peran Ibu Tunggal (Janda) dalam Membangun Ekosistem Bisnis Pedesaan melalui Ekonomi Sirkular untuk Meningkatkan Value Added Produk Pertanian di Desa Gandasoli Nurul Siti Jahidah; Oktaviani Rita Puspasari; Neng Evi Kartika
Empowerment : Jurnal Pengabdian Masyarakat Vol. 8 No. 03 (2025): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v8i03.5823

Abstract

This community service program was implemented to optimize the role of single mothers in developing a rural business ecosystem through a circular economy approach to increase the value added of agricultural products in Gandasoli Village. The program aimed to empower the Srikandi Gandasoli community to process sweet potato agricultural waste into marketable products, manage small businesses independently, and expand market access. The implementation methods consisted of socialization through focus group discussions, production training, business and financial management training, digital marketing training, and assistance in obtaining business legality supported by production equipment and materials. The results indicate a significant improvement in participants’ understanding and skills related to production processes, business management, financial management, packaging design, digital marketing, and business licensing, as reflected in their active participation and enthusiasm throughout the activities. The program also created new business opportunities based on agricultural waste, reduced production costs, expanded product marketing reach, and strengthened social solidarity and economic independence among participants. This initiative contributes to the development of a sustainable rural business ecosystem and supports increased household income. It is recommended that the program continue with advanced training to expand business scale and open wider market opportunities.
Co-Authors Amir Hamzah Amir Hamzah Chintia Fitriani Lia Dwi Martika Neng Evi Kartika Nurul Siti Jahidah Yudi Febriansyah