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All Journal Mattawang: Jurnal Pengabdian Masyarakat As-Syirkah: Islamic Economic & Financial Journal
Neng Hestiana
Universitas Trisakti
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Basic Accounting Training to Improve Financial Management of KSBI MSMEs Lidia Wahyuni; Titik Aryati; Shafrani Dizar; Wiwik Robiatul Adawiyah; Neng Hestiana; Agus Salim
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4412

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s national economy, particularly in job creation and income distribution. However, most MSME actors still face challenges in financial management due to limited basic accounting knowledge and the lack of adoption of digital financial tools. This Community Service (PkM) program aims to enhance the financial literacy and basic accounting skills of members of the Komunitas Sukses Berjamaah Indonesia (KSBI) through a practical-based training approach. The activity was conducted on November 30, 2024, by the Faculty of Economics and Business, Universitas Trisakti, involving 20 participants engaged in culinary, fashion, and printing businesses. The methods used included interactive lectures, group discussions, and hands-on practice in preparing simple cash-based financial statements. The effectiveness of the training was evaluated through pre- and post-tests consisting of ten questions covering five key aspects of accounting understanding. The results indicated a significant improvement, with the average score increasing from 41.25 in the pre-test to 87.75 in the post-test, representing a 112.7% improvement. Participants also demonstrated behavioral changes toward more disciplined financial recording and showed interest in adopting digital accounting applications. This program proved effective in improving financial literacy and professionalism among MSME actors and serves as a sustainable model for capacity building to strengthen the competitiveness of small and micro enterprises.
Pengaruh Auditor Switching, Financial Distress, Komite Audit dan Kompleksitas Perusahaan Terhadap Audit Delay Neng Hestiana; Sofie
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 3 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/np3gnr63

Abstract

This study aims to examine the influence of auditor switching, financial distress, audit committee, and firm complexity on audit delay in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling technique, resulting in 233 observations from unbalanced panel data. The analytical method employed is panel data regression with the assistance of EViews 12 software. The analysis results show that the audit committee has a negative effect on audit delay. In addition, auditor switching and financial distress also have a negative effect on audit delay, with financial distress demonstrating a direction of influence contrary to the initial prediction. Furthermore, firm complexity does not have a significant impact on audit delay. These findings emphasize the crucial role of internal monitoring mechanisms, particularly the audit committee, in reducing audit delay. The main implication of this study is the importance of strengthening audit committee structures and reporting capacity in complex firms to maintain stakeholder trust and promote financial reporting transparency. These findings also support agency theory, which highlights the importance of oversight in mitigating information asymmetry between management and shareholders.
Co-Authors Adawiyah, Wiwik Robiatul Agus Salim Shafrani Dizar Sofie Titik Aryati Wahyuni, Lidia