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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Ilmiah Akuntansi Kesatuan JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ekonomi Bisnis Dan Industri (EBI) Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Journal Of Human And Education (JAHE) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Public Accounting (JPA) Journal of Artificial Intelligence and Digital Business Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi Mount Hope Global Economic Journal Jurnal Pengabdian Masyarakat Buletin Pemberdayaan dan Pengembangan Masyarakat Darma Abdi Karya: Jurnal Pengabdian Kepada Masyarakat Summa : Journal of Accounting and Tax
Prayoga, Cepi Juniar
Universitas Garut
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Peran Literasi Keuangan dalam Memediasi Pengaruh Media Sosial terhadap Perilaku Konsumtif Mahasiswa Cepi Juniar Prayoga; Reny Dany Merliyana
Jurnal EBI Vol 8, No 1 (2026): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh media sosial terhadap perilaku konsumtif mahasiswa dengan literasi keuangan sebagai variabel mediasi. Penelitian menggunakan metode kuantitatif dengan pendekatan kausalitas. Sampel penelitian berjumlah 100 mahasiswa aktif yang dipilih menggunakan teknik purposive sampling. Pengumpulan data dilakukan melalui penyebaran kuesioner online dengan skala Likert lima poin. Analisis data menggunakan metode Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan bantuan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa media sosial berpengaruh positif terhadap perilaku konsumtif mahasiswa dan literasi keuangan mahasiswa. Sementara itu, literasi keuangan berpengaruh negatif terhadap perilaku konsumtif mahasiswa. Namun, literasi keuangan hanya memberikan pengaruh mediasi yang relatif kecil terhadap hubungan antara media sosial dan perilaku konsumtif mahasiswa.
Faktor-Faktor Pendorong dan Penghambat Kesiapan Adopsi Praktik Keuangan yang Baik pada UMKM Ria Fransisca Ifa Evendy; Maya Novitasari; Citra Puspa Permata; Binti Shofiatul Jannah; Erliana Erliana; Cepi Juniar Prayoga; Winda Ningsih
Darma Abdi Karya Vol. 5 No. 1 (2026): Darma Abdi Karya: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/darmaabdikarya.v5i1.3040

Abstract

UMKM memegang peranan penting dalam perekonomian Indonesia, tetapi banyak pelaku UMKM masih menghadapi kendala dalam pengelolaan keuangan, terutama penerapan pencatatan keuangan sederhana dan terstruktur. Kegiatan pengabdian masyarakat ini bertujuan mengidentifikasi faktor pendorong dan penghambat kesiapan adopsi praktik pencatatan keuangan pada UMKM melalui workshop literasi keuangan selama satu hari di Balai Paroki Redemptor Mundi, Surabaya, yang diikuti oleh 100 pelaku UMKM. Metode kegiatan meliputi ceramah interaktif, simulasi pencatatan sederhana, diskusi, konsultasi, serta evaluasi lisan dan wawancara singkat pada akhir kegiatan. Hasil evaluasi lisan menunjukkan bahwa sekitar 70% peserta menyatakan bersedia mulai menggunakan pencatatan sederhana, sehingga angka tersebut dipahami sebagai indikator kesiapan atau niat awal, bukan sebagai bukti adopsi pencatatan yang konsisten. Faktor pendorong utama meliputi persepsi manfaat pencatatan, kesederhanaan format, dukungan sosial, self-efficacy, dan pemahaman pemisahan keuangan usaha dan rumah tangga melalui pendekatan mental accounting. Hambatan yang ditemukan meliputi persepsi kompleksitas, kebiasaan mengandalkan ingatan, keterbatasan waktu, norma sosial yang belum mendukung, serta pencampuran keuangan usaha dan rumah tangga. Kontribusi kegiatan ini terletak pada integrasi pendekatan mental accounting, pemanfaatan konteks komunitas keagamaan sebagai ruang dukungan sosial, serta pemetaan faktor psikologis, sosial-budaya, dan praktis yang memengaruhi kesiapan adopsi pencatatan keuangan UMKM. Temuan menunjukkan bahwa intervensi literasi keuangan satu hari dapat mendorong kesiapan adopsi awal, tetapi diperlukan pendampingan lanjutan dan penyederhanaan praktik agar pencatatan keuangan berkembang menjadi kebiasaan yang konsisten dan berkelanjutan
Akuntansi Perilaku di Era Fomo: Mengapa Generasi Muda lebih Memilih Konsumsi daripada Investasi? Reny Dany Merliyana; Cepi Juniar Prayoga; Marissa Disthy Putri
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

Digital technology and social media have increasingly shaped the financial decisions of young adults, often leading them to prioritize consumption over long-term financial planning and investment. This study explores the influence of Personal Accounting Literacy and Fear of Missing Out (FoMO) on the consumptive financial behavior of university students from a behavioral accounting perspective. By examining both accounting knowledge and digital psychological factors, the study offers a broader understanding of the determinants of student financial behavior. This research employed a quantitative approach involving 63 university students aged 18–25. Primary data were collected through structured questionnaires using purposive sampling and analyzed with SPSS through descriptive statistical analysis, validity and reliability testing, classical assumption tests, and multiple linear regression analysis. The findings show that Personal Accounting Literacy does not significantly influence consumptive financial behavior (β = 0.172; p = 0.251). Conversely, FoMO has a significant negative effect on consumptive behavior (β = –0.500; p = 0.002), indicating that individuals with higher FoMO may become more cautious in managing their spending under certain circumstances. Furthermore, Personal Accounting Literacy and FoMO jointly have a significant effect on consumptive behavior (F = 5.332; p = 0.007), although the model explains only 15.1% of the variance. These findings suggest that financial behavior among young adults is influenced not only by financial knowledge but also by psychological and social factors. Therefore, efforts to improve financial behavior should integrate accounting literacy, self-regulation, and digital literacy to better equip young adults in managing their finances responsibly.
Pengaruh Stabilitas Keuangan terhadap Kecurangan Laporan Keuangan pada Perusahaan Konstruksi di Indonesia Stock Exchange Industrial Classification Wahyuningsih Wahyuningsih; Winda Ningsih; Cepi juniar Prayoga; Ai Lisna
Jurnal Wahana Akuntansi Vol 10 No 2 (2025): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v10i2.42618

Abstract

The research study aims to determine the effect of financial stability on the practice of financial statement fraud in construction entities in the Indonesia Stock Exchange Industrial Classification. The phenomenon of fraud in financial statements is a crucial focus because it has the potential to undermine investor confidence and threaten the existence of company operations. A quantitative approach is applied through data collection from literature reviews and secondary sources. Analysis of the relationship between variables is carried out using simple linear regression. This research reveals that the company's financial stability does not have significant implications for the frequency of fraud in financial statements in the construction sector.  
Local Wisdom-Based Public Speaking Training For Youth Empowerment In Tourism Village Desi Qoriah; Mochamad Romdhon; Reny Dany Merliyana; Cepi Juniar Prayoga; Abdul Fatah Hassanudin
JPM: Jurnal Pengabdian Masyarakat Vol 5 No 2 (2026): Jurnal Pengabdian Masyarakat
Publisher : Universitas Garut

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Abstract

The development of tourism villages human resources capable of communicating local values creatively and competitively. This program aimed to improve public speaking skills of youth in “Eduwisata Gunung Guntur” Tourism Village through local wisdom–based training. The training integrated cultural narratives, local symbols, and traditional values into practical public speaking activities relevant to tourism promotion and creative economic development. The program was implemented using a participatory and experiential learning approach, including material delivery, guided practice, role-playing, and performance-based evaluation. This program introduces a contextual public speaking training model that systematically integrates local wisdom into tourism communication, with qualitative performance indicators such as participants’ confidence, message structure, fluency, and use of local cultural narratives. The results indicate an improvement in participants’ confidence, verbal organization, message delivery, and ability to promote local tourism products using culturally grounded narratives. This training also strengthened youth awareness of local identity as a strategic asset in enhancing creative economic competitiveness. The program demonstrates that local wisdom–based public speaking training can serve as an effective and sustainable model for empowering tourism village youth and supporting community-based creative economies.
Co-Authors Abdul Fatah Hassanudin Ade Hardiyanti, Ade Ai Lisna Anggraeni, Windi Ariesti Aulia, Elvira Frischa Christina Tri Setyorini Christina Tri Setyorini Citra Puspa Permata Cupiadi, Hedi Desi Qoriah Dewi Liesnoor Setyowati Dewi Ratnasari Astuti Dewi Susilowati Erliana Erliana Fithri Sri Mulyani Hanifah, Hani Siti Hassanudin, Abdul Fatah Isnawati Isnawati Jannah, Binti Shofiatul Marissa Disthy Putri Maya Novitasari Maya Novitasari Merliyana, Reny Dany Mochamad Romdhon Mulyani, Fithry Sri Ningsih, Winda Nurhasan, Rohimat Pebrian, Ripan Permata, Citra Puspa Pian Ramdan Putri, Marissa Disthy Ramdan, Pian Reny Dany Merliyana Reny Dany Merliyana Resmi Afifah Fadilah Ria Fransisca Ifa Evendy Ria Fransisca Ifa Evendy, Ria Fransisca Ifa Rizky Ridwan Rosmayati, Irma Sukristanta Susi Mulyati Susilowati, Dewi Wahyuningsih Wahyuningsih Winda Ningsih Winda Ningsih Winda Ningsih Yuliana Yuliana