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All Journal Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Bussman Journal : Indonesian Journal of Business and Management Journal of International Accounting, Taxation and Information Systems
Avianty, Hani Dyah
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health Other

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Peningkatan Literasi Keuangan melalui Pengelolaan Keuangan Keluarga untuk Masyarakat Desa Tunggulrejo Kecamatan Jumantono Kabupaten Karanganyar Kristianto, Djoko; Avianty, Hani Dyah
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 2: Januari 2025
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v7i2.4191

Abstract

From the initial information, it is known that the people of Tunggulrejo village have not managed their family finances well or some of them have difficulties in managing their finances, including recording family finances. Furthermore, it can be said that the public also does not understand financial literacy. Financial management is one of the main problems in Tunggulrejo village, Jumantono sub-district, Karanganyar district, because if family financial management and understanding financial literacy do not work well it will hinder performance and getting access to financing. The problems that arose during the discussion were the financial attitudes and behavior of their children who are students, university students and single youth in the form of excessive spending behavior, not understanding proper financial planning, and not understanding the priority scale of primary, secondary and tertiary needs. . The team provides solutions regarding the correct meaning of money, saving discipline, and the need to make correct financial planning to achieve individual and family financial resilience. This service has opened the minds and awareness of housewives about the importance of financial literacy in family life. By socializing financial literacy, attitudes and foundations can be fostered in building family financial resilience. Having good financial management will have a positive impact on business continuity, especially for the people of Tunggulrejo village, Jumantono District, Karanganyar Regency.
PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI: STUDI KASUS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Avianty, Hani Dyah; Kristianto, Djoko
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 1 (2025): Bussman Journal | Januari - April 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i1.346

Abstract

The purpose of this research is to analyze the significance of the effect of current ratio and debt to equity ratio on earnings growth and analyze the significance of company size in moderating the effect of current ratio and debt to equity ratio on earnings growth. The scope of the research uses a quantitative approach to food and beverage companies listed on the Indonesia Stock Exchange in 2019 - 2023 with a sample of 15 companies used purposive sampling technique. Data collection techniques used documentation. Data analysis used multiple linear regression and Moderated Regression Analysis (MRA). The results showed that the current ratio has a positive and significant effect on profit growth. Debt to equity ratio has a negative and significant effect on profit growth. Current ratio has no significant effect on profit growth with company size as a moderating variable. Debt to equity ratio has a significant effect on earnings growth with company size as a moderating variable
The Influence of Audit Experience, Audit Digitalization, Audit Fees and Quality of Audit Results as Intervening Variables on Survey Audit Performance at Public Accounting Firms in Central Java Kristianto, Djoko; Avianty, Hani Dyah
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 2 (2025): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i2.100

Abstract

This study investigates the effects of audit experience, digitalization, audit fees, and audit quality on auditor performance, focusing on public accounting firms in Central Java. Using data from 49 respondents, the research emphasizes the role of financial reports as a communication tool between companies and stakeholders. Audit fees are influenced by assignment risks, service complexity, and the required expertise. Discrepancies in fee determination may indicate reduced auditor motivation. Auditor experience varies, impacting performance and professional conduct. More experienced auditors tend to demonstrate higher professionalism, which often correlates with higher fees and better audit quality. The findings reveal that audit experience, digitalization, and audit fees significantly affect auditor performance. Additionally, high-quality audit results also contribute positively to performance outcomes. Effective audits demand adequate resources, strong adherence to standards, and mastery of digital tools to ensure thorough and efficient processes. Ultimately, auditors who possess both technical expertise and ethical understanding are better equipped to deliver reliable audit services.
Co-Authors DJOKO KRISTIANTO