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All Journal JABE (Journal of Accounting and Business Education) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Pengabdian Masyarakat
Tabah Rizki
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Other

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Pendampingan Pengelolaan Keuangan Pribadi untuk Mempersiapkan Masa Depan di SMKN 3 Karawang, Jawa Barat Tabah Rizki; Eindye Taufiq; Arina Hidayati; Triyono, Triyono; Wiwin Lestari; Fitri Rasdayanti; Edward Letsoin; Heri Susanto
Jurnal Pengabdian Masyarakat - PIMAS Vol. 4 No. 2 (2025): Mei
Publisher : LPPM Universitas Harapan Bangsa Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/pimas.v4i2.1835

Abstract

Pengabdian ini bertujuan untuk mengatasi masalah kurangnya pemahaman siswa SMKN 3 Karawang tentang pengelolaan keuangan pribadi yang dapat berdampak pada ketidakmampuan mereka dalam mengambil keputusan keuangan yang bijaksana di masa depan. Fokus pengabdian ini adalah untuk meningkatkan literasi keuangan pribadi siswa agar mereka dapat mempersiapkan masa depan finansial yang lebih stabil. Tujuan pengabdian ini adalah memberikan pemahaman dasar tentang pengelolaan keuangan, termasuk perencanaan anggaran, menabung, investasi, dan cara menghindari utang yang tidak sehat. Metode yang digunakan adalah pendekatan partisipatif melalui sosialisasi, simulasi keuangan, dan diskusi kelompok, memberikan pengalaman praktis dalam pengelolaan keuangan. Evaluasi dilakukan dengan pre-assessment dan post-assessment untuk mengukur peningkatan pengetahuan dan perubahan sikap siswa. Diharapkan hasilnya adalah peningkatan literasi keuangan, terbentuknya kebiasaan keuangan sehat, serta kesiapan siswa menghadapi tantangan finansial di masa depan, yang memberikan dampak positif jangka panjang dalam pengelolaan keuangan pribadi mereka.
Career Readiness Program: Soft Skill dan Edukasi Keuangan bagi Siswa SMK 3 Karawang Arina Hidayati; Triyono, Triyono; Tabah Rizki; Fitri Rasdayanti; Edward Kurniawan Saputra Letsoin; Wiwin Lestari
Jurnal Pengabdian Masyarakat - PIMAS Vol. 4 No. 2 (2025): Mei
Publisher : LPPM Universitas Harapan Bangsa Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/pimas.v4i2.1836

Abstract

The implementation of community service in SMK N 3 Karawang was carried out by teachers from Horizon University Indonesia. SMK N 3 Karawang is one of the private secondary schools located in Kondangjaya area, East Karawang, Karawang City. Initial observations showed that career planning education is needed especially for vocational high school students. For this reason, the author strengthens as part of the academic world to help prepare students' careers, so that in the future it is hoped that the needs of the business world will successfully absorb labor from SMK graduates. This community service activity (PKM) is carried out with a continuous socialization method. There are two types of delivery methods, namely, lectures and discussions based on student center learning. Both the lecturer and the community service team give priority to hands-on activities for students. Thus, PKM participants not only understand in theory, but also understand the application in the industrial business world in the future.
Meningkatkan Nilai Ekonomis melalui Pengelolaan Hasil Pertanian dan Perkebunan dengan Sistem Akuntansi Keuangan di Desa Pancakarya, Kabupaten Karawang Triyono, Triyono; Tabah Rizki; Arina Hidayati
Jurnal Pengabdian Masyarakat - PIMAS Vol. 4 No. 2 (2025): Mei
Publisher : LPPM Universitas Harapan Bangsa Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/pimas.v4i2.1839

Abstract

The underutilization of agricultural and plantation products is the primary issue faced by the people of Pancakarya Village, Karawang Regency. This has an impact on the relatively low economic value of the products produced. This community service program is designed to enhance the community’s financial management capabilities through training in simple accounting systems. Partners for this service include farmer groups, PKK mothers, and village youth, who are located in fertile areas with abundant agricultural and plantation potential, through the Participatory Action Research (PAR) Approach, which is a program implemented through a series of workshops and practical assistance covering financial recording techniques, stock management, and pricing strategies. With 75% of participants able to create basic financial reports, the program’s outcomes show a notable improvement in partners’ comprehension of basic accounting. After training, participants’ comprehension and awareness are significantly improved by this program as well
Analisis Komparatif Kinerja Keuangan Perusahaan Sektor Energi Sebelum dan Sesudah Implementasi Kebijakan Energi Hijau Tabah Rizki; Nurul Syahbela
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i2.13302

Abstract

This study aims to comparatively analyze the financial performance of energy sector companies before and after the implementation of the green energy policy in Indonesia in 2022, as part of the national commitment to transition toward clean energy. The research employs a comparative quantitative approach using financial ratio analysis, including Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Current Ratio (CR), for energy companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2024 period. The results of the comparative statistical tests using the Paired Sample t-Test and descriptive analysis indicate significant changes in most financial performance indicators following the adoption of the green energy policy. ROA and ROE increased significantly, reflecting improved efficiency and profitability, while DER decreased significantly, indicating a shift toward a healthier and more sustainable capital structure. Meanwhile, CR increased but was not statistically significant. These findings align with legitimacy theory, which explains that companies seek to obtain and maintain social legitimacy by aligning their policies and strategies with external environmental expectations. The implications suggest that the green energy policy plays a crucial role in strengthening corporate legitimacy in the eyes of the public and stakeholders, enhancing investor confidence, and supporting long-term financial sustainability. The limitations of this study lie in the relatively short observation period (2022–2024), which may not fully capture the long-term effects of the green energy policy on financial performance, and in the exclusive focus on financial indicators without considering non-financial factors such as governance quality, green investment intensity, and clean technology adoption. Future research is recommended to extend the observation period to five or ten years to capture long-term impacts, integrate quantitative and qualitative approaches through sustainability report analysis, ESG policy evaluation, and investor perception studies, and conduct cross-subsector comparisons to provide deeper insights into adaptation dynamics and competitiveness within the energy industry under the green energy transition toward a sustainable economy.
How ESG Disclosure Affects Firm Value: The Mediating Role of Tax Avoidance Rela Sari; Tabah Rizki; Alya Melinda Putri; Nilam Kesuma; Rochmawati Daud; Atiqa Malik
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 4, June 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i4.65358

Abstract

This study aims to examine the effect of environmental, social, and governance (ESG) disclosure on firm value with tax avoidance as a mediating variable in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with a Random Effect Model (REM) panel data regression method on 84 observations collected during the 2022-2024 period. The results show that ESG disclosure has a significant negative effect on tax avoidance, indicating that increased transparency and sustainability responsibility can reduce corporate tax avoidance practices. Additionally, ESG disclosure has a significant positive effect on firm value, while tax avoidance has a significant negative effect on firm value. Furthermore, tax avoidance was found to partially mediate the relationship between ESG disclosure and firm value, confirming that taxation policy is one of the key mechanisms in the process of creating firm value. These findings confirm that ESG disclosure not only serves as an instrument of legitimacy, but also as an effective corporate strategy in increasing firm value through risk management, transparency enhancement, and strengthening stakeholder trust. Practically, the results of this study have implications for company management to integrate ESG strategies with ethical tax policies, as well as for investors to make the quality of ESG disclosure and the level of tax compliance key indicators in assessing the prospects and sustainability of firm value in the future.
Co-Authors Alya Melinda Putri Arina Hidayati Atiqa Malik Edward Letsoin Eindye Taufiq, Eindye Fitri Rasdayanti Heri Susanto Nilam Kesuma Nurul Syahbela Rela Sari Rochmawati Daud Triyono Wiwin Lestari