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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Bisnis Jurnal Abdi Masyarakat (JAM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences MOVE: Journal of Community Service and Engagement Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Journal of Accounting and Finance Management (JAFM) JIPkM Jurnal Pena-Mas Akuntansi
Erna Setiany
Universitas Mercu Buana
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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LITERASI KEUANGAN BAGI SISWA SMA/SMK SEBAGAI GENERASI MUDA MELEK KEUANGAN Annisa Hakim Z; Erna Setiany; Angela Dirman
Jurnal Inovasi dan Pengabdian Kepada Masyarakat Vol 2, No 2 (2022): Jurnal Inovasi dan Pengabdian Kepada Masyarakat (JIPkM)
Publisher : STIE Trisna Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.147 KB) | DOI: 10.47232/jipkm.v2i2.243

Abstract

The Covid-19 pandemic has had a huge impact on the family economy. the existence of large-scale restrictions hampered economic activity and reduced income. Many people were not ready financially because of weak literacy. With literacy socialization to the younger generation, it is possible for a global crisis to occur in the future to be better prepared than what society is currently facing. This socialization was held online for high school students in the West Jakarta area in the form of education. Overall financial literacy education has a good impact on students, their enthusiasm for knowing financial literacy can be seen in the question session to find out more. Future activities will include hands-on training with several applications for planning and managing finances.Keywords: young generation, financial literacy, global economic crisis. Ringkasan. Pandemi covid-19 memberikan dampak yang sanagat besar bagi perekonomian keluarga. adanya Pembatasan berskala besar membuat aktivitas perekonomian terhambat dan menurunkan penghasilan. Banyak masyarakat yang tidak siap secara finansial karena lemahnya literasi. Dengan adanya sosialisasi literasi terhadap generasi muda, maka kemungkinan untuk terjadinya kondisi Krisi global di masa depan akan lebih siap dibandingkan yang dihadapi oleh masyarakat saat ini. Sosialisasi ini diadakan secara daring bagi siswa-siswi sekolah menengah atas di wilayah Jakarta Barat dalam bentuk edukasi. Secara sekeluruhan edukasi literasi keuangan memberikan dampak baik kepada siswa-siswa, antusias mereka untuk mengetahui literasi keuangan terlihat pada sesi tanya jawab untuk mengetahui lebih jauh. Kegiatan ke depan akan diadakan pelatihan langsung dengan beberapa aplikasi untuk membuat merencanakan dan mengelola keuangan.Kata kunci: generasi muda, literasi keuangan, krisis global.
Determinant of Intellectual Capital Disclosure in Indonesian Listed Companies Nahda Meiriza; Niki Lukviarman; Erna Setiany
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.852

Abstract

This study aims to evaluate and analyze the factors (firm size, profitability, leverage, audit firm type, and industry type) of intellectual capital disclosure (ICD) in the annual reports of Indonesian listed businesses. The information was extracted from the 2020 annual reports of 71 selected publicly traded corporations. The sample technique incorporated stratified sampling. In this study, multiple linear regression analysis models are used for model analysis. The conclusions that can be derived from this study based on the data analysis findings and the prior discussion are that firm size and industry type were proven to be determinants of ICD in the annual reports of Indonesian listed companies, implying that they have some influence on the ICD. Conversely, the findings of this study's variables for profitability, leverage, and audit firm type indicate that these factors have no significant impact on the extent of ICD. Penelitian ini bertujuan untuk mengevaluasi dan menganalisis faktor-faktor (ukuran perusahaan, profitabilitas, leverage, jenis perusahaan audit, dan jenis industri) dari pengungkapan modal intelektual (ICD) dalam laporan tahunan perusahaan terdaftar di Indonesia. Informasi tersebut diambil dari laporan tahunan tahun 2020 dari 71 perusahaan publik terpilih. Teknik pengambilan sampel yang digunakan adalah stratified sampling. Dalam penelitian ini, model analisis regresi linier berganda digunakan untuk analisis model. Kesimpulan yang dapat diambil dari penelitian ini adalah bahwa ukuran perusahaan dan jenis industri terbukti menjadi penentu ICD dalam laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia, yang menyiratkan bahwa mereka memiliki pengaruh terhadap ICD. Sebaliknya, temuan variabel penelitian ini untuk profitabilitas, leverage, dan jenis perusahaan audit menunjukkan bahwa faktor-faktor ini tidak berpengaruh signifikan terhadap tingkat ICD.
The Importance of Traits of Board of Commissioners, company Size, Profitability and Free Cash Flow in Affecting the Dividend Policy Ari Wibowo; Erna Setiany
Journal of Accounting and Finance Management Vol. 3 No. 6 (2023): Journal of Accounting and Finance Management (January - February 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i6.168

Abstract

This study aims to investigate further relates to dividend policy that utilize in company which affected by characteristics of board of commissioners, business size, profitability as well as free cash flow. Secondary data has been used as source of information that obtained by the publication of financial reports that submitted by the Indonesia Stock Exchange (IDX). This study implemented the purposive sampling strategy to select 180 manufacturing companies which have been registered on the Indonesia Stock Exchange between 2018 and 2$020 as research samples. Normality test, heteroscedastic test, autocorrelation test, multicollinearity test, coefficient determination test, linear regression analysis and t-test, those are analysis methods used in this research. The t-test revealed that the characteristics of the commissioners has impact to the company’s dividend policy. While gender representative on the board of commissioners has negatively impacts on dividend policy, number of commissioners and free cash flow both positively affect the dividend policy. The policy relates to dividend distribution did not influence the proportion of independent commissioners, firm size or profitability. However, dividend policy has greatly affected by free cash flow. The research outcomes showed that the proportion of independent commissioners in a company usually lower than the total of commissioners owned by the company. Those Companies tends to allocate retained earnings to develop more profitable projects to get maximum profits. Companies that generate large inflows of free cash are more likely to make large dividend payments to reduce waste on unprofitable projects.
The Effect Local Ownership, Audit Quality, Audit Committee, And Financial Performance on Company Value Fita Dwi lestari; Erna Setiany
Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i1.184

Abstract

Corporate value is used by management in running the business to maximize shareholder wealth. Local ownership, audit quality, audit committee, and financial performance have prospects in the future so that investors will be interested in investing. This population is in manufacturing companies that pay dividends during the period 2016 to 2021 which are listed on IDX so the sample used is 222 companies. The method used is panel data regression. Findings of local ownership, size audit, audit tenure, audit committee, total asset turnover, and return on assets have a significance on company value, on the contrary debt to assets has no significance on company value. It is suggested that companies can improve local ownership and audit quality in making corporate strategy decisions to increase company value, in addition to financial performance to maximize profits that reflect the company internally
Peningkatan Perekonomian Keluarga Urban Melalui Budidaya Sayur Hidroponik Erna Setiany
Jurnal Abdi Masyarakat (JAM) Vol 9, No 1 (2023): JAM (Jurnal Abdi Masyarakat)-September 2023
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jam.v9i1.23529

Abstract

Meruya Selatan Subdistrict, West Jakarta is a densely populated area with very few green open spaces in every resident's house so that greening the community is not a priority. With the city of Jakarta being densely populated and the air being polluted, greening is really needed.The hydroponic farming method is an alternative for reforestation on limited land. The hydroponic farming method also makes a big contribution in improving people's lives and the economy. Transfer of knowledge through socialization activities of the hydroponic method as an agricultural method that is suitable for application on limited land. Transfer of knowledge through practical planting activities using the hydroponic method. The output of this activity includes increasing understanding and skills in hydroponic methods, packaging hydroponic products, marketing hydroponic products digitally, calculating the cost of production and determining the selling price of hydroponic products. This activity also provides large, medium, small and simple hydroponic equipment for the community to use
Socialization of Tax Procedure for Domestic Taxpayers Receiving Income Abroad in Pulau Pinang Malaysia Deden Tarmidi; Erna Setiany; Khozaeni Bin Rahmad; Anees Janee Ali
MOVE: Journal of Community Service and Engagement Vol. 3 No. 3 (2024): January 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i3.297

Abstract

In the era of the global economy, cross-border business activities are widespread, including the urbanisation of citizens abroad, one of which is a member of the Pertubuhan Masyarakat Indonesia (PERMAI) on Penang Island Malaysia both as expatriates, students, entrepreneurs and as a workforce in Malaysia which has an impact on increasing foreign exchange earnings. Specifically, through the Minister of Finance Regulation Number 18 of 2021, the Government of Indonesia has provided direction on how to manage the tax status for domestic taxpayers who work and earn income abroad, or vice versa. However, many taxpayers do not understand their tax status when working and earning income abroad and have the wrong perception that they are at risk of getting a tax bill from the tax authorities in Indonesia, so socialization is needed. This community service activity aims to provide education about tax procedures for Indonesian taxpayers who work and earn income abroad and provide assistance in carrying out procedures according to applicable regulations. This activity was held in Pulau Pinang Malaysia in January 2024 to 75 Indonesians who are domiciled and have income abroad. With the socialization and question and answer method, it was found that all participants did not know the rules and did not understand how the procedure should be before the activity took place. The understanding of the participants increased after the activity, and the majority of participants became vigilant and intended to coordinate with their families in Indonesia regarding their Tax ID Numbers.
Pengaruh Asimetri Informasi dan Pengungkapan Sukarela terhadap Biaya Modal Ekuitas (Studi Empiris pada Perusahaan Manufaktur yang terdaftar Di Bursa Efek Indonesia Tahun 2015-2017) Febrianingsih Putri; Erna Setiany
Jurnal Pena-Mas Akuntansi Vol 1, No 1
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i1.8780

Abstract

This study aims to examine and analyze the effect of information asymmetry and voluntary disclosure on the cost of equity capital. Within the context of this research, Asymmetry Information is measured using a relative bid-ask spread, Voluntary Disclosures are measured using a disclosure index. Meanwhile, the cost of equity capital is measured using the capital asset pricing model. Data analysis techniques are multiple regression techniques. The population in this study were 142 manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2015 to 2017. The samples used were 43 companies obtained by purposive sampling technique. The result of this research indicates that information asymmetry have influences significantly toward the cost of equity capital on listed companies from the manufacturing sector at the Indonesia Stock Exchange. While voluntary disclosure does not affect the cost of equity capital on listed companies from the manufacturing sector at the Indonesia Stock Exchange.
Co-Authors Anees Janee Ali Angela Dirman Annisa Hakim Annisa Hakim Z Annisa Hakim Zamzami Ari Wibowo Darma, Nasya Saniyah Deden Tarmidi, Deden Dwi Santoso DWI SANTOSO Febrianingsih Putri Fita Dwi lestari Hesti Fitriani Irma Novia Iwan Setiadi Khozaeni Bin Rahmad Nahda Meiriza Narita Pravitasari Niki Lukviarman, Niki Ramsey Ramli Sri Wahyu Agustiningsih Syamsudin Syamsudin Syamsudin Syamsudin Vicky Firmando