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Litigation Risk as a Moderating Variable of the Influence of Digital Financial Report Quality on Investment Efficiency Rudi Ginting; Dessy Evianti; Muhammad Yusuf; Lia Nurina; Rieneke Ryke Kalalo
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16821

Abstract

Abstract This research is a quantitative study with an explanatory approach, namely an approach that uses a number of previous studies as the main source to further analyze the hypothesis in this study. The data used in this article is secondary data that researchers obtained from employees of PO Rosalia Indah spread across several corners of Indonesia. The data used were analyzed using the smart PLS 4.0 analysis tool. The result in this article show that the Digital Financial Report Quality variable is acceptable, meaning that the variable has a positive relationship direction and a significant influence on Investment Interest. This is because the P-Values ​​are positive and below the significance level of 0.05, namely 0.019. This is because the Digital Financial Report Quality value can make the company's finances stable, transparent, and trusted by many stakeholders which can increase investment interest. In addition, in the next hypothesis, the Litigation Risk variable can moderate the influence of the Digital Financial Report Quality variable on Investment Interest because the P-Values ​​are positive and below the significance level of 0.05, which is 0.000, which is more significant than direct testing of 0.019. Thus, it can be concluded that the first and second hypotheses in this article can be accepted. Keywords :Litigation Risk, Digital Financial Report Quality, Investment Efficiency
Peningkatan Literasi Keuangan Digital Bagi Masyarakat Dalam Menghadapi Risiko Ekonomi Modern Rieneke Ryke Kalalo; Ida Bagus Made Wisnu Parta; Anita Rinawati; Dessy Evianti; Isma Coryanata
Journal of Community Service Vol 8 No 1 (2026): JCS, June 2026
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jcs.v8i1.433

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan masyarakat dalam memanfaatkan layanan keuangan digital secara aman, bijaksana, dan bertanggung jawab, serta meningkatkan kemampuan masyarakat dalam mengenali dan mengelola berbagai risiko ekonomi modern yang muncul akibat perkembangan teknologi keuangan digital. Metode pelaksanaan kegiatan meliputi sosialisasi, penyampaian materi, diskusi interaktif, praktik penggunaan layanan keuangan digital, serta evaluasi pemahaman peserta. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan kesadaran peserta mengenai konsep literasi keuangan digital, keamanan transaksi, perlindungan data pribadi, pengelolaan risiko keuangan, serta pentingnya perencanaan keuangan di era digital. Peserta juga menunjukkan kemampuan yang lebih baik dalam mengenali layanan keuangan yang legal, mengidentifikasi potensi penipuan digital, dan mengambil keputusan keuangan secara lebih rasional. Selain itu, pelaku usaha memperoleh pemahaman mengenai pemanfaatan teknologi keuangan untuk meningkatkan efisiensi pengelolaan usaha. Secara keseluruhan, kegiatan ini berhasil meningkatkan kapasitas masyarakat dalam menghadapi tantangan ekonomi modern serta mendorong terbentuknya perilaku keuangan yang lebih cerdas, aman, dan adaptif terhadap perkembangan teknologi digital.