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All Journal Journal of Consumer Science JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Abdi Psikonomi Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Putri Linggasari Sofi
Faculty Of Economics And Business, Universitas Muhammadiyah Surakarta, Sukoharjo, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Karakteristik Pemerintah Daerah dan Financial Distress: Pendekatan Moderasi Opini Audit sebagai Deteksi Dini Fiskal Kusumawati, Annisa Fitriana; Nursiam, Nursiam; Sofi, Putri Linggasari; Rahardi, Rafi Amani Muflih; Satriatama, Kenji; Ferdyamin, Pinnacle; Setiawan, Ahmad Syihan
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7480

Abstract

The urgency of this research stems from the Covid-19 pandemic which has caused health and economic challenges in many countries. This crisis has caused local governments to be in distress, where the initial signs of financial distress in local governments are very important for several reasons. Audit opinions issued by external auditors such as the BPK can provide a clear picture of the financial condition and transparency of budget management at the local government level. Therefore, the objectives of this study are (1) To analyze the relationship between local government characteristics and financial distress (2) To find empirical evidence regarding the impact of whether audit opinions can be an early signal of financial distress. The research method used is quantitative using multiple linear regression to test the effect of local government characteristics on financial distress, in addition to using moderation interaction analysis to determine the role of audit opinion as a moderator variable. The data used are financial reports of companies in the infrastructure, utilities, and transportation sectors in 2020-2023 with data processing using SPSS version 26. The results of the study indicate that financial dependence and service solvency do not have a significant effect on financial distress, while regional independence, poverty, and local revenue have a significant effect. High regional independence and PAD tend to reduce the risk of financial distress, while high poverty rates increase the risk. Audit opinions were found to moderate the relationship between regional independence and financial distress, but did not moderate the relationship between service solvency or other variables with financial distress. These findings emphasize the importance of increasing fiscal independence and PAD management as well as poverty alleviation as a strategy to maintain regional financial stability.
Improving Family Financial Literacy and Behavior through Mentoring and Counseling for Mothers Empowerment and Family Welfare: Improving Family Financial Literacy and Behavior through Mentoring and Counseling for Mothers Empowerment and Family Welfare Nursiam; Kusumawati, Annisa Fitriana; Zana Zein Hardimanto; Putri Linggasari Sofi; Rafi Amani Muflih Rahardi; Pinnacle Ferdyamin; Ahmad Syihan Setiawan; Kenji Satriatama; Sri Winarni; Ghiffari Naufal Fauzan
Abdi Psikonomi Vol 6, No 3 (2025): Desember 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i3.14813

Abstract

This community service program aims to improve financial literacy and management skills among members of the Sidomulyo and Banyuanyar Family Welfare Movements (PKK) who face challenges in managing household finances, such as a tendency to get into debt and an inability to plan properly. Excessive debt and uncontrolled spending often lead to reliance on informal loans and financial difficulties. To address these challenges, the program offers training covering the basics of financial management, debt management, the importance of saving and investing, and long-term financial planning. Methods used in the program include interactive lectures, simulations, individual mentoring, and the use of accessible financial technology. Through mentoring and counseling that emphasized adaptive financial management such as flexible savings strategies according to income conditions, recording daily expenses, and strengthening understanding of debt management, participants demonstrated increased awareness and understanding of more planned financial management.
Driving Sales by Shopee Live: Investigating the Determinants of Impulsive Purchase Behavior Putri Linggasari Sofi; Jati Waskito
Journal of Consumer Sciences Vol. 11 No. 1 (2026): Journal of Consumer Sciences
Publisher : Department of Family and Consumer Sciences, Faculty of Human Ecology, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jcs.11.1.75-96

Abstract

Background: Digital technology has transformed customer buying behavior, particularly through live-streaming commerce. Interactive features enable real-time engagement between sellers and consumers, making purchasing more dynamic and time-sensitive. Purpose: This study investigates drivers of impulsive buying on Shopee Live using the Stimulus–Organism–Response (S–O–R) framework. It examines how five external stimuli, namely the social presence of streamers, viewers, and products, promotional incentives, and product scarcity, influence consumers’ internal states (perceived risk and perceived value), which in turn affect their urge to buy impulsively. Method: A quantitative approach with purposive sampling targeted individuals who had made purchases via Shopee Live. Data from 178 respondents were collected through surveys and analyzed using PLS-SEM. Findings: The social presence of streamers, viewers, and products substantially reduces perceived risk. However, only product social presence and promotional information significantly enhance perceived value. Both perceived risk and value substantially influence the urge to buy impulsively, with perceived risk exerting a negative effect and perceived value a positive one. Conclusions: Perceived risk and perceived value mediate the relationship among external stimuli and impulsive buying. The distinct effects of social presence and promotional strategies highlight the importance of targeted marketing in live-streaming commerce. Research implication: The findings emphasize optimizing interactive, product-focused content while ensuring transparent promotional communication. Managing consumers’ perceptions of risk and value can strengthen engagement and drive sales performance on live-streaming platforms.
Dari Pencatatan Manual ke Digital: Pendampingan Pengelolaan Keuangan Berbasis Excel Pada TK BA Aisyiyah : Penelitian Annisa Fitriana Kusumawati; Putri Linggasari Sofi; Susilaningdyah Mustikawati; Rafi Amani Muflih Rahardi; Imam Riefly Aditomo; Pinnacle Ferdyamin; Ahmad Syihan Setiawan; Kenji Satriatama; Sri Winarni; Ghiffari Naufal Fauzan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5733

Abstract

Kegiatan pengabdian ini bertujuan untuk mendampingi guru di TK BA Aisyiyah Baki dalam melakukan transisi pencatatan keuangan dari sistem manual ke sistem digital sederhana berbasis excel. Permasalahan utama yang dihadapi oleh mitra yakni pencatatan keuangan yang masih dilakukan secara manual dan satu orang bendahara yang mengerjakan keuangan yang akan memasuki masa pensiun. Metode pelaksanaan kegiatan menggunakan pendekatan partisipatif dan pendampingan secara langsung yang diawali dengan asesmen kebutuhan mitra, penyusunan format pencatatan keuangan dan laporan keuangan bulanan berbasis excel, pelatihan, serta pendampingan. Hasil kegiatan menunjukkan bahwa pasca pendampingan, TK BA Aisyiyah mulai menerapkan sistem pencatatan keuangan paralel yakni pencatatan manual tetap dilakukan oleh bendahara dan pencatatan digital berbasis excel dibantu oleh dua orang guru yang lebih muda. Selain itu, format laporan keuangan bulanan berbasis excel dinilai memudahkan pengelola sekolah dalam mengetahui pemasukan dan pengeluaran setiap bulan sehingga proses evaluasi terkait keuangan dapat dilakukan secara lebih sistematis. Kegiatan ini mendorong terjadinya alih pengetahuan secara bertahap, meningkatkan keteraturan pencatatan keuangan, serta mengurangi risiko keberlanjutan pengelolaan keuangan sekolah. Pendekatan pendampingan ini dinilai efektif karena menyesuaikan dengan kesiapan sumber daya manusia mitra dan kondisi riil yang terjadi di sekolah. Kegiatan ini diharapkan menjadi langkah awal dalam penguatan tata kelola dan sistem pelaporan sekolah.
Co-Authors Aditomo, Imam Riefly Ahmad Syihan Setiawan Annisa Fitriana Kusumawati Ferdyamin, Pinnacle Ghiffari Naufal Fauzan Jati Waskito Kenji Satriatama Kusumawati, Annisa Fitriana Nursiam Nursiam, Nursiam Pinnacle Ferdyamin Rafi Amani Muflih Rahardi Satriatama, Kenji Setiawan, Ahmad Syihan Sri Winarni Susilaningdyah Mustikawati Zana Zein Hardimanto