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All Journal Jurnal Wira Ekonomi Mikroskil JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi GERVASI: Jurnal Pengabdian kepada Masyarakat Procuratio : Jurnal Ilmiah Manajemen Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi Studi Akuntansi, Keuangan, dan Manajemen JURNAL ECONOMINA Altifani : Jurnal Pengabdian Masyarakat Ushuluddin, Adab, dan Dakwah Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Agustina -
Program Studi Akuntansi, Universitas Mikroskil
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Analisis Peran Profitabilitas dalam Hubungan Determinan Kebijakan Dividen Syafira Ulya Firza; Agustina Agustina
Studi Akuntansi, Keuangan, dan Manajemen Vol 4 No 2 (2025): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3866

Abstract

Purpose: This study analyzes the effect of firm size and liquidity on dividend policy, with profitability as a mediating variable. Methodology: This study used a quantitative approach with secondary data. The population in this study consists of 710 non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sample was selected using purposive sampling, which resulted in 576 observations. Results: The results indicate that firm size and liquidity have a significant effect on dividend policy. Furthermore, the study also shows that firm size and liquidity can indirectly affect dividend policy decisions through firms’ profitability. Conclusions: The study concludes that firm size has a significant positive effect on profitability, and both firm size and profitability significantly influence dividend policy. Liquidity does not have a direct effect on dividend policy, but firm size and liquidity indirectly affect dividend policy through profitability as a mediating variable. Therefore, improving profitability is essential to support sustainable dividend policy implementation. Limitations: This study has limitations regarding the observation period, which only covers data up to 2022, and thus does not reflect the current conditions of the industry. Additionally, the low coefficient of determination (1.2% for profitability and 11.7% for dividend policy) indicates that other factors influencing dividend policy and profitability were not explored in this study. Contribution: This research provides empirical evidence that can be valuable for investors, corporate managers, and researchers to understand how company size and liquidity influence profitability, which in turn affects dividend policy. The findings can help investors make more informed decisions about companies’ dividend strategies while also offering insights for managers on how financial health and company size may shape their approach to dividend distribution.
Penguatan Identitas Merek dan Strategi Promosi Produk Lokal di Kecamatan Medan Helvetia Kota Medan Elizabeth Haloho; Fitria Halim; Nora Anisa Br. Sinulingga; Mie Mie; Syafira Ulya Firza; Iskandar Muda Situmorang; Agustina Agustina
Altifani : Jurnal Pengabdian Masyarakat Ushuluddin, Adab, dan Dakwah Vol. 6 No. 1 (2026): Juni
Publisher : Fakultas Ushuluddin, Adab, dan Dakwah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/altifani.v6i1.7246

Abstract

Persaingan produk lokal semakin ketat seiring perkembangan digital marketing, namun pemahaman pelaku usaha terhadap identitas merek dan pemanfaatan promosi digital masih terbatas. Oleh karena itu, diperlukan kegiatan pengabdian untuk meningkatkan pengetahuan dan keterampilan dalam penguatan identitas merek serta strategi promosi produk lokal. Tujuan kegiatan ini adalah untuk meningkatkan pengetahuan dan keterampilan peserta dalam membangun identitas merek yang kuat serta memanfaatkan media sosial sebagai sarana promosi produk lokal. Participatory Action Learning and Empowerment (PALE). Materi yang disampaikan antara lain konsep merek, elemen brand identity, strategi promosi digital, serta pemanfaatan media sosial dalam pemasaran. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan peserta dari 58% pada pretest menjadi 85% pada posttest, yang mengindikasikan bahwa kegiatan ini efektif dalam meningkatkan pemahaman peserta terhadap penguatan identitas merek dan strategi promosi produk lokal. Diharapkan bagi pelaku UMKM konsisten menerapkan elemen identitas merek seperti nama, logo, warna, slogan, dan kemasan dalam setiap promosi. Selain itu, pemanfaatan media sosial perlu dioptimalkan secara berkelanjutan melalui kualitas konten, konsistensi unggahan, dan interaksi dengan konsumen guna meningkatkan brand awareness dan loyalitas pelanggan
Psychological Underpinnings of Digital Investing: The Interplay Between Behavioral Biases and Financial Self-Efficacy Agustina; Fandi Halim
JURNAL ECONOMINA Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i7.2043

Abstract

This study aims to analyze the influence of behavioral bias and financial self-efficacy on individual investment decisions, particularly among the younger generation engaged in digital investment. This study used a quantitative explanatory approach involving 400 respondents who are active investors on digital platforms. Data were collected through questionnaires and data analysis techniques using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results show that behavioral biases, namely cognitive bias and emotional bias, and financial self-efficacy have a positive and significant influence on investment decisions. These results explain that investor behavior in the digital capital market is not entirely based on rational considerations, but is heavily influenced by internal factors such as emotional drives and self-confidence in personal financial capabilities. This research is expected to be useful in the development of educational features and investor protection policies to minimize impulsive actions in young investors.
EDUKASI LITERASI KEUANGAN BAGI GENERASI Z DENGAN STRATEGI GAMIFIKASI Andreani Caroline Barus; Syafira Ulya Firza; Agustina Agustina; Fandi Halim; Abdul Aziz; Mie Mie
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 5 (2025): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i5.33655

Abstract

Abstrak: Literasi keuangan penting untuk kesejahteraan, namun Generasi Z cenderung konsumtif meski melek internet. Oleh karena itu, edukasi literasi keuangan krusial bagi Generasi Z agar dapat mengelola keuangan secara optimal dan stabil. Untuk mengatasi masalah ini, tim pengabdian masyarakat menyelenggarakan edukasi literasi keuangan bagi 37 siswa/i jurusan Akuntansi dan Manajemen Perkantoran di SMK Multi Karya Medan. Program ini bertujuan meningkatkan pemahaman mereka tentang pengelolaan keuangan. Metode yang digunakan adalah kombinasi pemaparan materi interaktif dan simulasi permainan edukatif "Jacks Milyarder". Evaluasi dilakukan menggunakan kuesioner pre-test dan post-test yang masing-masing berjumlah 8 pertanyaan. Hasilnya menunjukkan peningkatan signifikan dalam pemahaman peserta, dengan rata-rata skor meningkat 27,36% dari 61,15% pada pre-test menjadi 88,51% pada post-test. Ini membuktikan efektivitas pendekatan gamifikasi dalam meningkatkan literasi keuangan Generasi Z.Abstract: Financial literacy is crucial for well-being, but Generation Z tends to be consumerist despite their internet literacy. Therefore, financial literacy education is vital for Generation Z to manage their finances optimally and stably. To address this issue, community service team held a financial literacy education for 37 students majoring in Accounting and Office Management at SMK Multi Karya Medan. This program aimed to improve their understanding of financial management. The method used was a combination of interactive material presentation and educational game simulation " Jacks Milyarder ". Evaluation was conducted using pre-test and post-test questionnaires. The results showed a significant increase in participants' understanding, with the average score increasing 27.36% from 61.15% in the pre-test to 88.51% in the post-test. This proves the effectiveness of the gamification approach in improving Generation Z's financial literacy.
Co-Authors Abdul Aziz Abdul Aziz Andreani Caroline Barus Andreani Caroline Barus Devina Loman Elizabeth Haloho Fandi Halim Fitria Halim Iskandar Muda Situmorang Mie Mie Mie Mie Mie Mie Mie Mie Mie Mie Nora Anisa Br. Sinulingga Rice Rice Rice Rice Rice Rice Stephen Stephen Sulia - Syafira Firza Syafira Ulya Firza Syafira Ulya Firza Syafira Ulya Firza Wailan An, Evi Juita