Abstract:Micro, Small, and Medium Enterprises (MSMEs) are important pillars of the regional economy, yet they still face various limitations in financial management and business decision-making. A low understanding of accounting…
often leads to financial decisions being made intuitively without an adequate information base. This article aims to analyze the impact of accounting understanding on the quality of financial decision-making in culinary MSMEs in Ambon City, using the case study of Ibu Suherni La Umar's Ayam Geprek business. The research method uses a qualitative explorative approach through in-depth interviews and observation. The results showed that although the business owner has not fully implemented a formal accounting system, practical understanding related to costs, turnover, profit margins, and the use of digital platforms and non-cash payments has helped in making more rational financial decisions. The use of GoFood and QRIS was proven to increase turnover, transaction efficiency, and the financial security of the business. This study concludes that a simple understanding of accounting plays an important role in improving the quality of financial decision-making and the sustainability of culinary MSMEs.
Abstract:The This study is based on the phenomenon of increasing investment losses and FOMO (Fear of Missing Out) in Indonesia, with illegal investment losses amounting to IDR 139 trillion and FOMO among young people rising to 80%…
% by 2024. This trend aligns with the growing number of investors and digital literacy in Indonesia, particularly in Java, which has the highest concentration of investors. The large population of Generations Y and Z in West Java serves as the subject of this research, highlighting the gap between financial literacy (56.10%) and financial inclusion (88.31%). This reinforces the urgency of this study. Information disclosure is considered crucial in reducing information asymmetry and managing risk in investment decision-making. The main objective of this study is to examine the direct and indirect effects of digital literacy, financial literacy, gender, and FOMO on stock investment decisions, as well as to test the role of information disclosure. A quantitative approach is used, with a questionnaire distributed to 443 respondents from Generations Y and Z in West Java, all of whom have investment experience in stocks. The purposive sampling technique was used, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to test model validity, reliability, and relationships between variables. The results show that digital literacy, financial literacy, gender, and FOMO significantly affect stock investment decisions. Information disclosure mediates the relationship between financial literacy, gender, and FOMO on investment decisions but does not mediate the relationship between digital literacy and investment decisions. Furthermore, information disclosure positively influences stock investment decisions, emphasizing the importance of transparency. This study contributes to the development of a theoretical model that highlights the role of market discipline through information disclosure. Practically, the findings can guide OJK and companies in designing digital-financial literacy programs and improving information transparency to prevent investment fraud and increase investor confidence. The study suggests that investors should enhance their understanding of investment risks and critically assess available information. Limitations include the focus on Generations Y and Z in West Java using purposive sampling, and the exclusion of other factors like education. The self-report quantitative method may lead to bias, and cross-sectional data does not capture changes in investment behavior over time. Future research is recommended to expand the demographic sample, include additional variables, and use a mixed-method approach for more comprehensive results.
Abstract:Transparent and accountable village financial management is one of the important indicators in realizing good village governance. The government has established the Village Financial Accounting Standards (SAKD) as guidelines…
ines for the preparation and presentation of village financial reports. However, in practice, the implementation of SAKD still faces various challenges, particularly those related to the competence of village officials as financial managers. This study aims to analyze the effect of village officials’ competence on the implementation of the Village Financial Accounting Standards (SAKD) in Poka Village. This study uses a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to all village officials directly involved in village financial management using a saturated sampling technique. The independent variable in this study is the competence of village officials, which includes technical, managerial, and conceptual competencies, while the dependent variable is the implementation of SAKD. Data were analyzed using linear regression analysis with the assistance of statistical software. The results of the study indicate that the competence of village officials has a positive and significant effect on the implementation of SAKD in Poka Village. These findings suggest that improving the competence of village officials can encourage more optimal implementation of SAKD and enhance the quality of village financial management and reporting in a sustainable manner, thereby supporting public transparency and accountability as well as more effective and responsible village financial decision-making by the village government and stakeholders.
Abstract:The increasing complexity and uncertainty of the organizational environment demands a management system capable of anticipating various risks in a structured manner. Enterprise Risk Management (ERM) is a comprehensive approach…
proach to managing organizational risk, but its implementation often fails to run optimally without the support of strong corporate governance. This study aims to examine the role of corporate governance in strengthening organizational risk management through a systematic literature review. The research method used is a Systematic Literature Review (SLR) of relevant national and international journals. The results of the study indicate that corporate governance plays a strategic role in ensuring the effectiveness of ERM implementation through oversight mechanisms, clarity of responsibilities, and the integration of risk into strategic decision-making. This study provides a conceptual contribution by presenting a synthesis of the literature on the relationship between governance and risk management as a basis for developing more transparent and accountable organizational practices.
Abstract:Micro Small and Medium Enterprises (MSMEs) play a vital role in the economy, yet they still face numerous challenges in managerial behavior and financial management. One relevant approach to addressing these issues is the…
e application off behavioral accounting which emphasizes the relationship between accounting information and decision-making behavior. This community service activity aims to improve the understanding of the behavior of MSMEs in Ginza. The method used included an initil survey, managerial behavior training, a behavior accounting, workshop,and mentoring on simple financial record keeping. The results indicate and increased understanding of MSMEs regarding the importance of financial record keeping, cost control, and the division of responsibilities in business management. The application off behavior accounting has a positive impact on changing manajerial behavior and increasing business accountability.
Abstract:This research is motivated by the low level of compliance of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial reports in accordance with applicable accounting standards. This study aims to understand the…
he meaning of financial reporting requirements for MSMEs, analyze behavioral aspects that influence compliance with financial reporting, and examine the use of financial reports in the business decision-making process. This study uses a qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with MSMEs and analyzed thematically to explore the informants' subjective experiences. The results show that MSMEs interpret financial reporting as a simple recording tool that functions to control cash flow and business continuity, rather than as a formal administrative obligation. Compliance with financial reporting is influenced by the perception of ease, experience, and habits of business actors. Furthermore, financial reports are used only to a limited extent in business decision-making and are often combined with intuition and personal experience. These findings emphasize the need for a behavioral approach to improve the quality of MSME financial reporting.
Abstract:Digital transformation has reshaped the marketing communication paradigm of the banking industry in Indonesia, encouraging financial institutions to adopt creative strategies to reach digital consumers. This study aims to…
o analyze the influence of content marketing, omnichannel marketing, and electronic word of mouth (eWOM) on purchase decisions through brand awareness in BCA’s public service advertisement “Don’t Know Kasih No!”. This banking security education campaign successfully garnered more than 100 million views through its unique storytelling approach, engaging audiovisual elements, and relevant humor, making it an interesting phenomenon to be examined scientifically. This research employs a descriptive quantitative method using the Structural Equation Modeling–Partial Least Square (SEM-PLS) approach. The research population consists of Indonesian individuals aged 17–40 years (Generation Z and Millennials) who are BCA customers and have been exposed to the “Don’t Know Kasih No.!” advertisement. The sample size was determined using Cochran’s formula, resulting in a minimum of 100 respondents, selected through purposive sampling. Data were collected using an online questionnaire developed based on a five-point Likert scale containing 47 statement items. Data analysis was conducted using SmartPLS 4.0 to evaluate validity, reliability, and structural hypothesis testing.
Abstract:Adolescents are a vulnerable group to the risks of sexual violence and HIV transmission due to limited sexual literacy, insufficient access to accurate reproductive health information, and strong socio-cultural taboos surrounding…
rrounding sexuality. Comprehensive interventions are needed to equip adolescents with adequate knowledge, attitudes, and gender-sensitive decision-making skills. This study aimed to analyze the effectiveness of a PLISSIT-based Comprehensive Sexual Education intervention in improving adolescents’ attitudes toward HIV transmission prevention from a gender equality perspective. This quasi-experimental study involved 100 students selected through simple random sampling and divided into experimental and control groups. The experimental group received four PLISSIT-based educational sessions integrating gender equality principles, while the control group received conventional sexual education. Data were collected using pre- and post-test questionnaires and analyzed using the Wilcoxon signed-rank test. The results showed a substantial improvement in adolescents’ attitudes after the intervention. Prior to the intervention, only 18% of students demonstrated good attitudes toward HIV prevention, while 82% were categorized as poor. After the intervention, 90% of students in the experimental group showed good attitudes, and only 10% remained in the poor category, with a statistically significant difference (p = 0.001). These findings indicate that the PLISSIT-based comprehensive sexual education model is effective in shaping positive attitudes by providing a safe space for discussion, relevant information, and gender-responsive guidance. In conclusion, the PLISSIT-based intervention significantly enhances adolescents’ attitudes toward HIV prevention and can serve as a strategic approach in school-based reproductive health education.
Abstract:Yeni Rahmawati 2209050014. Principal Policy and Leadership in Implementing the Independent Learning Curriculum in Banjarbaru State Elementary Schools Dr. Didi Susanto and Dr. Muhammad Yuliansyah. Policy and Leadership The…
The principal has the ability to lead all school resources. SDN 1 Sungai Besar Banjarbaru and SDN 1 Sungai Ulin Banjarbaru found several problems that were almost the same in the two schools, namely: Limited resources, including teacher competency, use of IT, funds, budget allocation and facilities. Principal Policy and Leadership has a very big role in dealing with various problems in implementing the independent learning curriculum.
This research aims to: 1) Identify the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum at SDN 1 Sungai Besar and SDN 1 Sungai Ulin Banjarbaru, 2) Analyze the results of the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum at SDN 1 Sungai Besar and SDN 1 Sungai Ulin Banjarbaru, and 3) Analyze the supporting and inhibiting factors for the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum.
This research is a qualitative descriptive research using the main instrument of interviews. The data sources in this research are school principals and teachers at SDN 1 Sungai Besar Banjarbaru and SDN 1 Sungai Ulin Banjarbaru. Data analysis uses the Miles and Huberman concept, namely data reduction, data presentation and drawing conclusions.
The results of the research show that: 1) How the Principal's Policy and Leadership in implementing the independent learning curriculum includes: Vision and Mission in Implementing the Independent Learning Curriculum, Policies that support the independent learning curriculum, Leadership periodic collaboration in decision making of the Independent Curriculum 2) Implementation Results by measuring the results of implementation With this policy and leadership, school principals can assess the success and effectiveness of the implementation of the Independent Learning Curriculum and make the necessary adjustments to achieve better results in the future. The principal can evaluate the impact of the implementation of the Independent Learning Curriculum policy and make the necessary adjustments to ensure that all school members get maximum benefits from the implementation of the curriculum. 3) Supporting Factors for the policy and the principal's leadership. The principal's strong and visionary leadership can motivate and direct the entire school community in implementing the independent learning curriculum, Inhibiting Factors Leadership that is less consistent or less committed and budget limitations can hinder the ability to provide facilities.
Abstract:This study aims to analyze the validity of the use of language in the Investigation Report (BAP) of the Suspect in the Gowa Police Criminal Investigation Unit through a forensic linguistic study. The focus of the research…
h is directed at four linguistic aspects, namely diction, syntax, coherence, and ambiguity, which have the potential to affect the accuracy, clarity, and consistency of information in BAP documents. This study uses a qualitative approach with a case study design, involving five Suspect BAP documents as primary data analyzed through qualitative content analysis techniques using the interactive model Miles, Huberman, and Saldaña. The results of the study show that the use of diction in some BAPs does not fully reflect the suspect's literal statements, but is a narrative construction of the investigator that has the potential to cause meaning bias. In the syntax aspect, it was found that the sentence structure was long, ineffective, and layered so that it gave rise to the blurring of the subject of action and the flow of information. The aspect of coherence also shows irregularities in the organization of the chronology which results in the flow of events becoming illogical and making it difficult to understand the sequence of events. Meanwhile, referential and semantic ambiguity is found in a number of parts of the BAP, especially related to the use of unclear pronouns that open up the possibility of double interpretation. These findings indicate that the linguistic aspect plays a crucial role in the validity of BAP as a legal document. Linguistic inaccuracy has the potential to affect the interpretation of law enforcement officials and have an impact on the fulfillment of suspects' rights. This study emphasizes the need to improve language competence for investigators and the application of forensic linguistic principles in the preparation of investigation documents.