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Peningkatan Literasi Keuangan bagi Ibu Rumah Tangga Anggota PKK Desa Mijen Kecamatan Kebonagung Kabupaten Demak Jawa Tengah
Astohar Astohar
; Dhian Andanarini Minar Savitri
; Emi Wardati
; Adhitya Yoga Prasetya
; Sugiharti Sugiharti
; Trisa Indri Yani
Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat
Vol 4
, No 1
(2026)
Financial literacy plays a vital role in enhancing family well-being, particularly in the management of household income and expenditures. As the primary managers of household finances, homemakers need to possess a sound understanding of prudent financial management. This educational program was designed to provide and enhance financial literacy for homemakers who are members of the PKK organization in Mijen Village, Kebonagung District, Demak Regency. The implementation methods included the del...
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Keseimbangan Investasi Berbasis Imbalan dalam Memediasi Keputusan Pendanaan Badan Usaha Milik Desa (BUMDes) di Karesidenan Pati Indonesia
Astohar Astohar
; Maualan Ihsan Yusufi Suyatno
; Tri Sumiyanti
; Selvi Okta Rosa
Jurnal Ekonomi dan Keuangan
Vol 4
, No 1
(2026)
Village-Owned Enterprises (BUMDes) are established to support the improvement of the local economy. One of the recurring challenges faced by BUMDes is capital availability, which is essential for business expansion and achieving shared objectives. This study aims to analyze the effect of cognitive bias on investment decisions through reward-based investment balance as a mediating variable. The study employed a sample of 165 BUMDes distributed across the Pati Residency, using a combination of pur...
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Pengaruh Profitabilitas Pertumbuhan Perusahaan dan Struktur Aset Terhadap Kebijakan Hutang pada Perusahaan Sektor Consumer Cyclical di BEI
Rut Elpina BR Nababan
; Astohar Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 15
, No 2
(2025)
The main issue addressed in this research concerns the importance of selecting the appropriate funding sources for companies, particularly in the Consumer Cyclicals sector, which requires substantial financing to support operational activities. This study aims to analyze the influence of profitability, company growth, and asset structure on debt policy in Consumer Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employs purposive sampling, y...
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Pengaruh Emotional Bias terhadap Keputusan Pendanaan BUMDes di Jawa Tengah dengan Keseimbangan Investasi Berbasis Imbalan sebagai Variabel Mediasi
Astohar Astohar
; Dhian Andanarini Minar Savitri
; Willyanto Kartiko Kusumo
; Emi Wardati
Pajak dan Manajemen Keuangan
Vol 2
, No 4
(2025)
The Village-Owned Enterprises (BUMDes) play a strategic role in enhancing the village economy by utilizing the potential within the village. One of the main challenges faced by BUMDes is the issue of capital, which affects the ability of businesses to grow and achieve their shared goals. This study aims to analyze the effect of emotional bias on investment decisions with reward-based investment balance as a mediating variable. This study used a sample of 108 BUMDes scattered across six regions i...
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Peran Inklusi Keuangan dalam Memediasi Pengaruh Mental Accounting dan Financial Technology terhadap Kinerja UMKM di Kabupaten Grobogan
Astohar Astohar
; Emi Wardati
; Tri Sumiyanti
; Shelly Geovanni
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 1
, No 6
(2024)
MSMEs are a supporting sector of the country's economy and are able to survive in various conditions that occur in Indonesia. MSMEs are able to contribute to increasing national income and also help in absorbing labor as a result of increasing the performance of these MSMEs. Many factors that influence performance between mental accounting and financial technology are mediated by financial inclusion. The results of a preliminary survey on MSMEs in Grobogan Regency show that the average performan...
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Peran Inklusi Keuangan dalam Memediasi Pengaruh Financial Technology dan Literasi Keuangan terhadap Kinerja UMKM di Kota Semarang
Astohar Astohar
; Mirna Dyah Praptitorini
; Maulana Ihsan Yusufi Suyatno
; Jumlatul Aulia
Jurnal Akuntan Publik
Vol 2
, No 3
(2024)
Micro, Small and Medium Enterprises (MSMEs) are the supporting sector of the country's economy and are able to survive in any conditions, including when the economic crisis hits. MSME business development is very necessary so that performance can always be improved and business continuity can be maintained. The results of a preliminary survey on MSMEs in Semarang City show that the average financial performance of MSMEs is still fluctuating (up and down). Based on phenomena and research gaps (de...
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Variabel Cashless Dalam Memediasi Pengaruh Literasi Keuangan Terhadap Inklusi Keuangan Pada Usaha Mikro Kecil Dan Menengah (UMKM) Di Kabupaten Grobogan
Astohar Astohar
; Dhian Andanarini Minar Savitri
; Sari Rahmadhani
; Sugiharti Sugiharti
Jurnal Kendali Akuntansi
Vol 1
, No 2
(2023)
The public and entrepreneurs at this time (MSMEs) demand convenience in financial transactions. The public or business people do not need to carry cash for payments or transactions. This has an impact on efficiency and effectiveness for all parties which is the hope of the community itself. Cashless payments are now the demands of various parties for the smooth running of business and daily financial activities. Community financial literacy does not directly affect financial inclusion. The cashl...
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Pengaruh Keterampilan Keuangan Terhadap Inklusi Keuangan Pada Usaha Mikro Kecil Dan Menengah (Umkm) Di Kecamatan Kebonagung Kabupaten Demak Dengan Layanan Fintech Sebagai Variabel Intervening
Astohar Astohar
; Dhian Andanarini Minar Savitri
; Sari Rahmadhani
; Sugiharti Sugiharti
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 28
, No 2
(2023)
Dunia usaha atau usaha mikro, kecil dan menengah serta kemajuan zaman dan kemudahan teknologi dapat mempengaruhi mereka dalam memperlakukan dana (uang) yang dimilikinya, baik untuk penyimpanan maupun untuk transaksi. Kenyamanan dan inovasi di bidang keuangan mengikuti perkembangan zaman dengan tuntutan kemudahan dan kepraktisan. Beberapa UMKM di Kebonagung Demak telah memanfaatkan financial technology (fintech) ini untuk mempermudah bisnis. Hasil survei menunjukkan bahwa tingkat inklusi keuangan...
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