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All Journal Gorontalo Accounting Journal Jurnal Abdimas Kartika Wijayakusuma JURNAL ECONOMINA
Asrarul Rahman
Universitas Telkom
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Evaluasi Kinerja Keuangan: Kemandirian dan Pertumbuhan Pendapatan Asli Daerah Budiharjo, Roy; Budiyastuti, Triyani; Wardoyo, Dwi Urip; Rahman, Asrarul
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3810

Abstract

This study aims to analyze the financial independence of Cilacap Regency during the 2019–2023 period, with a specific focus on the regional financial independence ratio and the growth of Locally-Generated Revenue (PAD). The approach used in this study is a quantitative method with ratio analysis techniques. The results indicate that the average financial independence ratio of Cilacap Regency only reached 26%, placing it in the low category. The fluctuations in PAD growth over the past five years also demonstrate notable dynamics, with an average growth rate of 20%. The financial relationship pattern between the Central Government and Cilacap Regency tends to be instructive, reflecting a high dependence on central government transfers. The implications of these findings highlight the importance of diversifying PAD sources, improving budget management efficiency, and optimizing local potential to enhance regional financial independence.
Model Kerangka Kerja Kesadaran Siber UMKM untuk Meningkatkan Literasi Keamanan Digital dan Pencegahan Rekayasa Sosial Diana Novita; Hanifah Hanifah; Roy Budiharjo; Yuliati Yuliati; Agus Aerwanto; Asrarul Rahman
Jurnal Abdimas Kartika Wijayakusuma Vol 7 No 2 (2026): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v7i2.1481

Abstract

Transformasi digital telah mendorong pelaku Usaha Mikro Kecil dan Menengah (UMKM) untuk mengadopsi berbagai teknologi digital dalam aktivitas bisnis, seperti pemanfaatan media sosial, marketplace, dan sistem pembayaran elektronik. Digitalisasi tersebut memberikan peluang peningkatan daya saing dan efisiensi operasional, namun belum diimbangi dengan tingkat literasi keamanan digital yang memadai. Rendahnya pemahaman terhadap risiko keamanan informasi menjadikan UMKM sebagai kelompok yang sangat rentan terhadap serangan siber, khususnya social engineering yang memanfaatkan manipulasi psikologis pengguna untuk memperoleh informasi sensitif. Kegiatan pengabdian kepada masyarakat ini bertujuan mengimplementasikan sekaligus mengevaluasi UMKM Cyber Awareness Framework sebagai model peningkatan literasi keamanan digital berbasis edukasi partisipatif dan praktik langsung. Metode yang digunakan adalah Participatory Action Research dengan pendekatan kuantitatif melalui desain pre-test dan post-test terhadap 38 pelaku UMKM digital. Tahapan kegiatan meliputi analisis kebutuhan, pelatihan keamanan digital, simulasi kasus social engineering, implementasi praktik keamanan akun, serta evaluasi hasil pelatihan. Analisis data dilakukan menggunakan uji validitas instrumen, pengujian reliabilitas Cronbach Alpha, serta paired sample t-test untuk mengukur efektivitas program. Hasil evaluasi menunjukkan adanya peningkatan signifikan literasi keamanan digital peserta, dengan skor rata-rata meningkat dari 53,2 sebelum pelatihan menjadi 87,4 setelah kegiatan (p < 0,001). Nilai reliabilitas sebesar α = 0,89 menunjukkan konsistensi instrumen yang sangat baik. Program pengabdian ini terbukti mampu meningkatkan kesadaran keamanan digital, kemampuan identifikasi phishing, serta praktik perlindungan data pelanggan. Framework yang dihasilkan memberikan kontribusi praktis sebagai model edukasi keamanan digital yang adaptif dan berpotensi direplikasi secara luas pada komunitas UMKM di tingkat nasional.
Financial Performance and Earnings Management: The Moderating Role of Digital Transformation Roy Budiharjo; Asrarul Rahman; Idayu Rahmadewi; Swarmilah Hariani; Adam Royan Dananjaya Basri
JURNAL ECONOMINA Vol. 5 No. 4 (2026): JURNAL ECONOMINA, April 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i4.1935

Abstract

This study aims to examine the effect of financial performance on earnings management and the moderating role of digital transformation in this relationship. Financial performance is proxied by Return on Assets (ROA) and firm size, earnings management is measured using discretionary accruals based on the Modified Jones Model, and digital transformation is measured through a digital keyword disclosure index derived from company annual reports. The population consists of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024, with a purposive sample of 39 companies. Data analysis employs Moderated Regression Analysis (MRA) using IBM SPSS Statistics 26. The findings indicate that ROA and firm size do not significantly affect earnings management directly. Similarly, digital transformation does not moderate the relationship between ROA and earnings management. However, digital transformation significantly moderates the effect of firm size on earnings management, where large infrastructure companies with intensive digital transformation adoption exhibit a stronger tendency toward earnings management. These findings suggest that digital transformation plays a double-edged role in financial reporting governance and does not automatically reduce managerial opportunism; rather, it may generate new performance pressures that encourage earnings management in larger firms. This study contributes to the accounting literature in the digital era, particularly in understanding the interaction between digital transformation and financial reporting in the Indonesian infrastructure sector.
Co-Authors Adam Royan Dananjaya Basri Agus Aerwanto Budiyastuti, Triyani Diana Novita Dwi Urip Wardoyo Hanifah Hanifah Idayu Rahmadewi Roy Budiharjo Swarmilah Hariani Yuliati Yuliati