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All Journal JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Journal of Creative Power and Ambition (JCPA) Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Bersama Pengabdian Kepada Masyarakat
Septi Nurmalita
Universitas Negeri Jakarta
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Peningkatan Pengelolaan Keuangan UMKM melalui Workshop Penyusunan Laporan Keuangan untuk Mendukung Pertumbuhan Ekonomi Dwi Handarini; Septi Nurmalita; Diah Armeliza; Adam Zakaria; Vanesa Amalia Duati; Fakhri Salman Alparisi
JURPIKAT Vol 7 No 1 (2026): 7.1 2026
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2957

Abstract

This community service program aims to improve the ability of Micro, Small, and Medium Enterprises (MSMEs) to prepare simple financial statements and understand the importance of business legality through simple technology-based training. The program was conducted in Rawamangun, East Jakarta, involving young entrepreneur partners such as Cdj Gallery, Fisy Tee, Wrappedinlove.idn, Aroma Kue, Dough and HA, Nyameal Ajaa, and SMK Sahid Jakarta Pastry & Bakery. The main challenges faced by the partners included low financial literacy, the mixing of personal and business finances, and limited use of digital financial recording. The program was implemented through five stages: socialization, financial statement preparation training, implementation of a simple financial statement template, mentoring, and evaluation. A participatory approach involved participants in transaction recording, income statement preparation, and simulations of obtaining a Business Identification Number (NIB) through the Online Single Submission (OSS) system. Evaluation results showed improved understanding of basic accounting principles and awareness of business legality.
Determinan Financial Distress pada Perusahaan Tekstil dan Garmen yang Terdaftar di BEI Periode 2020–2024 Rayisa Naila; Dwi Handarini; Septi Nurmalita
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/671gve74

Abstract

Pasca pandemi COVID-19, industri tekstil dan garmen masih dihadapkan pada fenomena penurunan yang berpotensi memicu financial distress. Penelitian dilakukan dengan latar belakang rendahnya adopsi teknologi dan kesenjangan literatur. Pengaruh pengeluaran research & development (R&D), leverage, rasio aktivitas, arus kas operasi, dan profitabilitas terhadap financial distress pada perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2020–2024 dianalisis dengan teknik analisis regresi data panel menggunakan EViews 13. Penelitian menggunakan sebanyak 97 data laporan keuangan dari 20 perusahaan terpilih dengan purposive sampling setelah pemangkasan outlier. Pengeluaran R&D ditemukan tidak berpengaruh terhadap financial distress. Sementara itu, leverage berpengaruh positif dengan signifikan. Rasio aktivitas, arus kas operasi, dan profitabilitas terbukti berpengaruh negatif dengan signifikan terhadap financial distress. Temuan ini diharapkan memberikan implikasi teoritis dan praktis mengenai faktor-faktor penyebab meningkatnya financial distress, sehingga perusahaan dapat melakukan pengelolaan leverage yang diimbangi dengan pengelolaan aset yang produktif, sehingga investor dan kreditor dapat mengambil keputusan yang lebih strategis.
Analisis Efektivitas dan Kontribusi BPHTB dan PBB-P2 Terhadap PAD Kota Bekasi 2019-2024 Adinda Zahra Fadila; Tresno Eka Jaya; Septi Nurmalita
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.04

Abstract

This study analyzes the effectiveness and contribution of Land and Building Acquisition Duty (BPHTB) and Rural and Urban Land and Building Tax (PBB-P2) revenues to the Regional Original Revenue (PAD) of Bekasi City for the 2019-2024 period, and formulates optimization strategies through SWOT analysis. The data used are primary data from in-depth interviews with Bapenda officials, notaries/PPAT, taxpayers, and tax consultants, and secondary data on tax revenue targets and realizations. This study uses a descriptive method with a mixed-methods approach, combining effectiveness and contribution ratio analysis with qualitative SWOT analysis. The results show that: (1) BPHTB effectiveness averaged 99 percent (effective), while PBB-P2 effectiveness averaged 81 percent (fairly effective); (2) BPHTB contribution to PAD averaged 20 percent (moderate) and PBB-P2 contribution averaged 18 percent (poor); and (3) recommended strategies include optimizing tax digitalization, updating tax object data, strengthening inter-agency coordination, and improving taxpayer education and service accessibility.
Peningkatan Literasi Keuangan melalui Pelatihan Pengelolaan Keuangan Berbasis Excel Bagi Siswa SMP Negeri 93 Jakarta Putri Harynai; Septi Nurmalita; Siti Halizah Salsabilla; Ridho Rambu Bassae
Jurnal Bersama Pengabdian Kepada Masyarakat (SAMAMAS) Vol. 1 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/samamas.v1i4.310

Abstract

Financial knowledge remains a challenge for middle school students in Indonesia, particularly those at SMP Negeri 93 Jakarta, where many students come from families with limited access to financial education. This issue is underscored by the national financial literacy rate, which stands at a mere 38,03%, as reported by the Financial Services Authority. In response to this pressing need, this study aimed to evaluate the effectiveness of a practical, technology based financial literacy training workshop for junior high school students. The workshop, conducted over one day, was structured in three key stages included pre-test administered via Google Form to assess baseline knowledge, an interactive training session that emphasized essential concept of financial planning and budgeting practices using excel, and a posttest to measure the improvement in understanding. The results showed a significant enhancement in student’s knowledge and awareness regarding personal finance management. This program demonstrates that a straightforward application-based approach can serve as an effective model for financial literacy education, offering potential for replication in other school through collaboration between universities, schools, and local communities.
Peningkatan Literasi Keuangan Siswa SMKS Bani Adna melalui Pelatihan Perencanaan Keuangan Pribadi Berbasis Excel Septi Nurmalita; Putri Haryani; Siti Halizah Salsabilla; Ridho Rambu Bassae
Jurnal Bersama Pengabdian Kepada Masyarakat (SAMAMAS) Vol. 1 No. 3 (2025): September 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/samamas.v1i3.311

Abstract

The low level of financial literacy among Indonesian youth remains a serious challenge, particularly for vocational high school (SMK) students who are being prepared to enter the workforce. This community service program aims to enhance students’ financial literacy through personal financial planning training using Microsoft Excel, conducted at SMKS Bani Adna, Bojong Loa Village, Tangerang Regency. The method employed was a one-day workshop consisting of three stages: a Google Form–based pre-test, an interactive training session emphasizing fundamental concepts of personal financial management and budgeting practices using Excel, and a post-test to measure students’ improvement in understanding. The training results indicated a significant increase in students’ financial understanding, with the highest improvement of 10.26% observed in the aspect of daily expense recording. A total of 93% of participants found the Excel template easy to use, and 89% expressed interest in joining follow-up training sessions. This program demonstrates that a simple technology-based approach can effectively enhance students’ financial literacy while offering opportunities for replication in other schools through collaboration among universities, schools, and local communities.
Pengaruh Intellectual Capital, Growth Opportunity, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Azline Citra Fadia; Susi Indriani; Septi Nurmalita
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.593

Abstract

Penelitian ini bertujuan untuk menguji pengaruh intellectual capital, growth opportunity, dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022 hingga 2024. Variabel yang digunakan meliputi Intellectual Capital yang diproksikan dengan Value Added Intellectual Coefficient (VAIC™), Growth Opportunity yang diproksikan dengan perbandingan pertumbuhan total aset tahun berjalan terhadap tahun sebelumnya, Ukuran Perusahaan yang diproksikan dengan logaritma natural (Ln) total aset, serta nilai perusahaan yang diukur menggunakan Price to Book Value (PBV). Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan teknik pengambilan sampel purposive sampling, sehingga diperoleh 74 perusahaan dengan total 222 observasi. Analisis data dilakukan menggunakan analisis regresi data panel dengan bantuan program Eviews versi 13. Hasil penelitian menunjukkan bahwa intellectual capital dan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan. Sementara itu, growth opportunity berpengaruh positif terhadap nilai perusahaan. Penelitian selanjutnya disarankan untuk menggunakan proksi lain dalam mengukur intellectual capital, growth opportunity, maupun ukuran perusahaan, serta memperluas periode penelitian dan cakupan sampel pada sektor lain agar hasil penelitian memiliki tingkat generalisasi yang lebih baik dan mampu memberikan gambaran yang lebih komprehensif mengenai faktor-faktor yang memengaruhi nilai perusahaan.
Structured Collaborative Active Learning in Accounting Standards Instruction: Evidence from a Pre-Experimental Study Septi Nurmalita; Dwi Handarini; Eka Septariana Puspa; Surya Anugrah; indy Permata Suyono; Rindi Lestari Suci Sofiyana
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the effectiveness of the Card Exchange and Knowledge Tour, a structured collaborative active learning protocol, in improving conceptual understanding of Indonesian Financial Accounting Standards (PSAK) among undergraduate accounting students at a public university in Indonesia. Using a pre-experimental one-group pretest–posttest design involving 29 matched pairs, raw Google Form response data were independently cleaned, scored, and analyzed using paired-samples t-tests, Wilcoxon signed-rank tests, and effect size estimation, while proportion-correct metrics ensured comparability across a 12-item pre-test and an 18-item post-test. The findings indicate that students' scores improved significantly from 73.3% to 82.0% [t(28) = 2.924, p = .007; W = 63.5, p = .013], with a medium effect size (Cohen's d = 0.543; r = 0.460), exceeding typical benchmarks for single-session active learning interventions. Students also demonstrated significant improvements in learning confidence (p < .001) and perceived ability to apply accounting standards (p = .008), while the perception instruments exhibited strong internal consistency (α = .785–.862). Theoretically, the protocol simultaneously activates social constructivism, retrieval practice, and peer instruction, generating synergistic learning gains without requiring technological mediation. Practically, it provides accounting educators with an accessible, evidence-based alternative to technology-dependent instructional approaches, making it particularly suitable for institutions with limited digital infrastructure. The novelty of this study lies in integrating card-based learning, structured station rotation, and reciprocal peer questioning into a single theoretically grounded, multi-mechanism instructional protocol, an approach that has not previously been empirically examined in accounting standards instruction, particularly within the context of Indonesian PSAK education.
Analisis Sistem Pengendalian Internal pada Organisasi Nirlaba AIESEC Indonesia dalam Perspektif Etnografi Adinda Diva Fadhilla; Choirul Anwar; Septi Nurmalita
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.581

Abstract

Penelitian ini bertujuan menganalisis praktik sistem pengendalian internal (SPI) pada organisasi nirlaba AIESEC Indonesia dalam perspektif etnografi. Penelitian menggunakan pendekatan kualitatif dengan metode etnografi melalui observasi partisipatif, wawancara mendalam, dan analisis dokumen terhadap pengurus AIESEC Indonesia. Hasil penelitian menunjukkan bahwa SPI tidak hanya dijalankan melalui mekanisme formal seperti pemisahan tugas, audit, standar operasional, dan kebijakan organisasi, tetapi juga melalui praktik sosial yang terbentuk dari nilai dan budaya organisasi. Nilai-nilai AIESEC, seperti Demonstrating Integrity dan Acting Sustainably, terinternalisasi dalam proses pengambilan keputusan, budaya umpan balik, komunikasi terbuka, serta mekanisme pengawasan informal yang saling melengkapi dengan pengendalian formal. Penelitian juga menemukan bahwa akuntabilitas dalam organisasi tidak semata diwujudkan melalui kepatuhan terhadap prosedur, tetapi melalui hubungan sosial yang mendorong transparansi, tanggung jawab, dan kepercayaan. Kepercayaan publik dibangun melalui konsistensi antara nilai organisasi, praktik kerja, dan dampak yang dihasilkan, bukan hanya melalui pelaporan formal. Temuan ini memperluas pemahaman mengenai SPI sebagai praktik sosial yang dipengaruhi oleh nilai, budaya, dan interaksi antaranggota dalam organisasi nirlaba berbasis relawan.
Pengaruh Financial Distress dan Ukuran Perusahaan Terhadap Audit Report Lag dengan Ukuran KAP Sebagai Variabel Moderasi Jovan Ferdinan; Hafifah Nasution; Septi Nurmalita
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.728

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh kesulitan keuangan dan ukuran perusahaan terhadap jeda laporan audit (ARL), dengan ukuran kantor akuntan publik sebagai variabel moderator. Penelitian ini dilakukan terhadap perusahaan-perusahaan yang terdaftar di sektor properti dan real estat di Bursa Efek Indonesia (BEI) untuk periode 2022–2024. Metode penelitian kuantitatif digunakan, dengan data sekunder diperoleh dari laporan tahunan dan situs web resmi perusahaan. Pengambilan sampel dilakukan secara purposif, sehingga diperoleh sampel sebanyak 76 perusahaan dengan total 228 pengamatan. Analisis data dilakukan dengan regresi data panel menggunakan pendekatan analisis regresi termoderasi dengan EViews 13. Hasil penelitian menunjukkan bahwa ukuran perusahaan memiliki pengaruh positif yang signifikan terhadap ARL, sedangkan kesulitan keuangan dan ukuran perusahaan tidak memengaruhi ARL. Ukuran kantor akuntan publik memoderasi hubungan antara ukuran perusahaan dan ARL, tetapi tidak memoderasi hubungan antara kesulitan keuangan dan ARL.
Co-Authors Adinda Diva Fadhilla Adinda Zahra Fadila Azline Citra Fadia Choirul Anwar Diah Armeliza Dwi Handarini Eka Septariana Puspa Fakhri Salman Alparisi indy Permata Suyono Jovan Ferdinan Nasution, Hafifah Putri Haryani Putri Harynai Rayisa Naila Ridho Rambu Bassae Rindi Lestari Suci Sofiyana Siti Halizah Salsabilla Surya Anugrah Susi Indriani Tresno Eka Jaya Vanesa Amalia Duati Zakaria, Adam