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All Journal Jurnal Akuntansi dan Pajak JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Abdi Psikonomi Joong-Ki
Kusumawati, Annisa Fitriana
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Financial Distress vs Financial Health vs Financial Sustainability: Manakah yang Mencerminkan Pertumbuhan Ekonomi di Indonesia Saat Ini? Kusumawati, Annisa Fitriana
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16201

Abstract

The urgency of this research came when the Covid-19 pandemic broke out in Indonesia. The Covid pandemic not only attacked human health, but also significantly impacted the economy. In the year Covid-19 emerged, economic growth in Indonesia fell by -2.07% in 2020. The decline in economic growth was due to the gap between public debt and state revenues, resulting in a fiscal deficit. Various policies have been implemented to increase economic growth and close the fiscal gap, such as the national economic recovery program, circular economic empowerment, and green economy penetration. Which programs are considered to be able to increase economic growth in the financial health corridor or furthermore the program is a renewable step to achieve financial sustainability. This study tries to answer the current conditions in Indonesia, namely is Indonesia still in distress? Or has Indonesia slowly recovered? Or has Indonesia moved towards economic sustainability? To answer these research questions, researchers used the Central Java Regency/City Government Financial Report for 2020-2022 as a tool and population in this study. The research sample was selected using purposive sampling. The data source was obtained through the bpk.go.id website. For data analysis, researchers used SPSS 26 software. The results of the research conducted by the study indicate that Indonesia's current economic growth is reflected in financial health conditions. In addition, through various national economic recovery programs, Indonesia has been able to overcome financial distress conditions. However, economic growth in Indonesia unfortunately has not projected a state of financial sustainability. 
Dari Ibu Rumah Tangga ke Manajer Keuangan Keluarga: Edukasi Pengelolaan Uang dan Utang Kusumawati, Annisa Fitriana
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 4 No. 3: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v4i3.9072

Abstract

Pengelolaan keuangan yang baik merupakan aspek penting dalam mencapai kesejahteraan keluarga, namun masih banyak masyarakat yang menghadapi tantangan dalam hal ini, termasuk di lingkungan PKK Sidomulyo. Salah satu permasalahan yang sering muncul adalah kecenderungan untuk mengambil utang, baik untuk memenuhi kebutuhan konsumtif sehari-hari maupun untuk menutupi kekurangan finansial, tanpa memperhitungkan dampak jangka panjangnya. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan di kalangan anggota PKK Sidomulyo, dengan fokus pada pengelolaan keuangan pribadi dan menghindari kebiasaan berutang yang berisiko. Melalui penyuluhan dan pelatihan tentang dasar-dasar pengelolaan anggaran rumah tangga, cara menabung, perbedaan antara utang produktif dan konsumtif, serta pentingnya memilih produk keuangan yang aman, kegiatan ini diharapkan dapat memberikan pemahaman yang lebih baik kepada masyarakat mengenai cara mengelola keuangan dengan bijak. Metode yang digunakan dalam pengabdian ini mencakup penyuluhan, diskusi kelompok, dan simulasi praktis. Evaluasi dilakukan melalui pre-test dan post-test untuk mengukur perubahan pemahaman peserta. Hasil kegiatan menunjukkan adanya perubahan positif dalam cara peserta mengatur pengeluaran, menyusun prioritas kebutuhan, serta mulai memahami pentingnya mencatat pemasukan dan pengeluaran. Beberapa peserta mengaku lebih berhati-hati dalam berutang dan mulai menyusun strategi untuk melunasi utang lama. Program ini membuktikan bahwa dengan pendekatan sederhana dan kontekstual, ibu rumah tangga dapat diberdayakan menjadi manajer keuangan yang lebih tangguh dalam keluarga.
Karakteristik Pemerintah Daerah dan Financial Distress: Pendekatan Moderasi Opini Audit sebagai Deteksi Dini Fiskal Kusumawati, Annisa Fitriana; Nursiam, Nursiam; Sofi, Putri Linggasari; Rahardi, Rafi Amani Muflih; Satriatama, Kenji; Ferdyamin, Pinnacle; Setiawan, Ahmad Syihan
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7480

Abstract

The urgency of this research stems from the Covid-19 pandemic which has caused health and economic challenges in many countries. This crisis has caused local governments to be in distress, where the initial signs of financial distress in local governments are very important for several reasons. Audit opinions issued by external auditors such as the BPK can provide a clear picture of the financial condition and transparency of budget management at the local government level. Therefore, the objectives of this study are (1) To analyze the relationship between local government characteristics and financial distress (2) To find empirical evidence regarding the impact of whether audit opinions can be an early signal of financial distress. The research method used is quantitative using multiple linear regression to test the effect of local government characteristics on financial distress, in addition to using moderation interaction analysis to determine the role of audit opinion as a moderator variable. The data used are financial reports of companies in the infrastructure, utilities, and transportation sectors in 2020-2023 with data processing using SPSS version 26. The results of the study indicate that financial dependence and service solvency do not have a significant effect on financial distress, while regional independence, poverty, and local revenue have a significant effect. High regional independence and PAD tend to reduce the risk of financial distress, while high poverty rates increase the risk. Audit opinions were found to moderate the relationship between regional independence and financial distress, but did not moderate the relationship between service solvency or other variables with financial distress. These findings emphasize the importance of increasing fiscal independence and PAD management as well as poverty alleviation as a strategy to maintain regional financial stability.
Improving Family Financial Literacy and Behavior through Mentoring and Counseling for Mothers Empowerment and Family Welfare: Improving Family Financial Literacy and Behavior through Mentoring and Counseling for Mothers Empowerment and Family Welfare Nursiam; Kusumawati, Annisa Fitriana; Zana Zein Hardimanto; Putri Linggasari Sofi; Rafi Amani Muflih Rahardi; Pinnacle Ferdyamin; Ahmad Syihan Setiawan; Kenji Satriatama; Sri Winarni; Ghiffari Naufal Fauzan
Abdi Psikonomi Vol 6, No 3 (2025): Desember 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i3.14813

Abstract

This community service program aims to improve financial literacy and management skills among members of the Sidomulyo and Banyuanyar Family Welfare Movements (PKK) who face challenges in managing household finances, such as a tendency to get into debt and an inability to plan properly. Excessive debt and uncontrolled spending often lead to reliance on informal loans and financial difficulties. To address these challenges, the program offers training covering the basics of financial management, debt management, the importance of saving and investing, and long-term financial planning. Methods used in the program include interactive lectures, simulations, individual mentoring, and the use of accessible financial technology. Through mentoring and counseling that emphasized adaptive financial management such as flexible savings strategies according to income conditions, recording daily expenses, and strengthening understanding of debt management, participants demonstrated increased awareness and understanding of more planned financial management.
Co-Authors Ahmad Syihan Setiawan Ferdyamin, Pinnacle Ghiffari Naufal Fauzan Kenji Satriatama Nursiam Nursiam, Nursiam Pinnacle Ferdyamin Putri Linggasari Sofi Rafi Amani Muflih Rahardi Satriatama, Kenji Setiawan, Ahmad Syihan Sri Winarni Zana Zein Hardimanto