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All Journal Jurnal Ekuilnomi Jurnal Penelitian dan Pengabdian Masyarakat
Kharisma Rizqi Auliariyani
Universitas Tidar
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Mekanisme Good Corporate Governance Dalam Menekan Kecurangan Laporan Keuangan: Peran Ukuran Perusahaan Sebagai Variabel Moderasi Hesiya May Ghaisani; Tiara Rani Santoso; Fabio Bolanda Sandy; Shinta Nastitie Komalasari; Kharisma Rizqi Auliariyani
Jurnal Ekuilnomi Vol. 8 No. 2 (2026): Ekuilnomi Vol 8 (2), Mei 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/pzrcc976

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme good corporate governance yang diproksikan melalui komite audit (frekuensi rapat dan keberagaman gender), komisaris independen, dewan direksi terhadap kecurangan laporan keuangan, dan peran ukuran perusahaan sebagai variabel moderasi pada perusahaan teknologi yang terdaftar di BEI tahun 2022-2024. Analisis data menggunakan metode PLS-SEM melalui WarpPLS. Hasil penelitian menunjukkan frekuensi rapat komite audit berpengaruh negatif terhadap kecurangan laporan keuangan. Sebaliknya, keberagaman gender komite audit dan dewan direksi berpengaruh positif terhadap kecurangan laporan keuangan. Komisaris independen tidak berpengaruh signifikan. Selain itu, ukuran perusahaan tidak terbukti memoderasi hubungan antara good corporate governance dan kecurangan laporan keuangan
Peningkatan Literasi Keuangan Pelaku UMKM melalui Sosialisasi  Pemisahan Keuangan Pribadi dan Usaha serta Pengelolaan Aset di Kampung Dalangan Crescentiano Agung Wicaksono; Tiara Rani Santoso; Hesiya May Ghaisani; Yuliantari Astasuci Nalurita; Lukas Tri Prasetyo; Kharisma Rizqi Auliariyani
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 4 (2026): November 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/03y0xh90

Abstract

Micro, small and Medium Enterprises (MSMEs) play an important role in community economic development but often face challenges in separating personal and business finances and recording assets. This community service program aimed to improve the financial literacy of MSME owners in RW VIII Dalangan, Kramat Utara, Magelang City. Activities included a preliminary survey, seminar, interactive discussions, and pretest-posttest evaluations involving 30 MSME owners. The results showed that the average score increased from 58.3 to 84.7, representing a 45.3% improvement. The proportion of participants with high understanding rose from 26.7% to 90%, while those with low understanding decreased from 40% to 0%. These findings indicate improved participant understanding following the program. The program is expected to encourage more organized financial management and support MSME sustainability and competitiveness.
Co-Authors Crescentiano Agung Wicaksono Hesiya May Ghaisani Lukas Tri Prasetyo Nalurita, Yuliantari Astasuci Sandy, Fabio Bolanda Shinta Nastitie Komalasari Tiara Rani Santoso