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Determinan Konservatisme Akuntansi pada Perusahaan Terindeks LQ45 Apriana, Dina; Risal, Risal; Sartono, Sartono; Widyastuti, Reni Dwi; Wulandari, Renny
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/qxk9g365

This study aims to explore how independent commissioners, leverage, audit committee meeting frequency, financial distress, and firm size influence accounting conservatism. The research population consists of companies listed in the LQ45 index, with a sample of 23 firms selected through purposive sampling. The data were processed and analyzed using multiple linear regression techniques. The findings reveal that, on a partial basis, independent commissioners have a significant negative impact on accounting conservatism, while firm size shows a significant positive effect. In contrast, leverage, the frequency of audit committee meetings, and financial distress do not have a statistically significant influence on the level of accounting conservatism.

The Effect of Diamond Fraud on Indications of Financial Statement Fraud in Manufacturing Companies Widyastuti, Reni Dwi; Bilivianty, Yolanda; Sari, Wilda; Setiawan, Aris
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4145

Financial statement fraud remains a critical issue in the manufacturing sector, where complex operations and managerial discretion create opportunities for manipulation, highlighting the need to examine the roles of pressure, opportunity, rationalization, and capability as outlined in the fraud diamond framework. This research investigates the influence of the fraud diamond elements on the occurrence of financial statement fraud. Fraudulent financial reporting continues to pose a critical challenge for corporations, as inaccuracies reduce the reliability and usefulness of information in the decision-making process. Recognizing the underlying drivers of such fraud is therefore essential. The study employs a quantitative method and utilizes secondary data derived from annual reports. The research population comprises manufacturing firms listed on the Indonesia Stock Exchange between 2021 and 2023. Through purposive sampling, 39 firms were selected as the sample. Data analysis was conducted using logistic regression with the aid of EViews version 13. The findings reveal that rationalization and capability exert a significant influence on financial statement fraud, whereas pressure and opportunity show no significant effect. These results contribute empirical insights into the dominant determinants of financial reporting fraud and highlight implications for strengthening corporate governance and fraud detection practices in the Indonesian manufacturing industry.

KAMPANYE PRODUK KULINER HALAL DI KOTA PONTIANAK Widyastuti, Reni Dwi; Sari, Wilda; Yahya, Rizki Fakhrul
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.29407

Kampanye produk kuliner halal bagi UMKM merupakan kegiatan yang sangat penting untuk dilakukan. Kegiatan pengabdian ini bermitra dengan Majelis Taklim Al-Kautsar, berkolaborasi menyelenggarakan program kampanye produk kuliner halal bagi konsumen dan pelaku UMKM di Kota Pontianak. Kesadaran dan pengetahuan tentang pentingnya sertifikasi halal masih rendah, kesulitan dan rumitnya akses informasi layanan sertifikasi halal, serta rendahnya pengetahuan proses produksi yang belum sesuai dengan standar halal karena keterbatasan pengetahuan pelaku UMKM. Kebijakan pemerintah melalui Undang-Undang Nomor 33 tahun 2014 tentang Jaminan Produk Halal dan diubah menjadi Undang-undang Nomor 11 tahun 2020 tentang Cipta Kerja, khususnya pasal tentang kewajiban UMKM memiliki sertifikat halal bagi produk olahan. Bagi konsumen muslim, produk kuliner halal merupakan kebutuhan yang penting karena keyakinan bahwa makanan yang mereka konsumsi harus halal dan thayyib. Banyaknya produk kuliner yang belum memenuhi kriteria halal proses menimbulkan keraguan dan penolakan dari konsumen muslim. Tujuan kegiatan pengabdian ini untuk meningkatkan pemahaman konsumen dan pelaku UMKM tentang standar halal dalam bahan maupun proses produksi makanan, memperoleh informasi tentang tata cara mendapatkan sertifikasi halal dan memperluas peluang pemasaran UMKM produk kuliner halal baik dipasar nasional maupun internasional.

Pengaruh digitalisasi, literasi keuangan, dan dukungan teknologi terhadap kinerja keuangan UKM di Kota Pontianak Emilia, Yenni; Widyastuti, Reni Dwi; Setiawan, Aris
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1760

Small and Medium Enterprises (SMEs) play an essential role in supporting the economy, including in the city of Pontianak. However, they still face several challenges, including low financial literacy, limited digitalization, and a lack of technological support, which continue to hinder the development of SMEs. This study aims to analyze the influence of digitalization, financial literacy, and technological support on the financial performance of SMEs in Pontianak City. The research methodology is multiple regression analysis using SPSS 26. The research sample consisted of 100 SMEs in Pontianak City. The study finds that digitalization, financial literacy, and technological support have a positive and significant effect on SME financial performance. Financial literacy is the most critical factor in improving entrepreneurs' ability to manage finances and make sound business decisions. The conclusion of this study states that digitalization, financial literacy, and technological support are essential to improving the financial performance of SMEs. The higher a business owner's financial literacy, the better their financial performance will be. Public interest statements This study provides SME entrepreneurs with an understanding of the importance of financial literacy and the use of technology to improve business performance. This research supports SMEs in increasing their competitiveness and business sustainability.

FACTORS INFLUENCING FINANCIAL STATEMENT FRAUD IN THE PENTAGON'S FRAUD PERSPECTIVE Apriandy, Roynaldi Buwono; Widyastuti, Reni Dwi; Setiawan, Aris
Jurnal Akuntansi dan Keuangan (JAK) Vol 31 No 1 (2026): JAK Volume 31 No 1 Tahun 2026
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v31i1.4457

Financial statement fraud is a serious problem in Indonesia, threatening investor confidence and damaging the integrity of public companies. This phenomenon causes huge losses for investors and stakeholders and erodes confidence in the capital market. This study aims to identify how the five elements of the fraud pentagon—pressure, opportunity, rationalization, capability, and arrogance—contribute to financial statement fraud. Using a quantitative approach, this study analyzes data from public companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2024. The sample was selected using purposive sampling, and the data were processed through logistic regression analysis using SPSS 30 software. The data used were obtained from annual financial reports, yielding 120 samples. The results indicate that only rationalization and capability are significant factors in fraud, while pressure, opportunity, and arrogance are not significant in financial statement fraud. In conclusion, this study confirms that the fraud pentagon is a comprehensive and useful framework for detecting potential fraudulent practices in financial statements. Therefore, companies are advised to invest in improving their internal control systems and ensuring effective supervision to prevent fraud.

Pengaruh digitalisasi, literasi keuangan, dan dukungan teknologi terhadap kinerja keuangan UKM di Kota Pontianak Emilia, Yenni; Widyastuti, Reni Dwi; Setiawan, Aris
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1760

Small and Medium Enterprises (SMEs) play an essential role in supporting the economy, including in the city of Pontianak. However, they still face several challenges, including low financial literacy, limited digitalization, and a lack of technological support, which continue to hinder the development of SMEs. This study aims to analyze the influence of digitalization, financial literacy, and technological support on the financial performance of SMEs in Pontianak City. The research methodology is multiple regression analysis using SPSS 26. The research sample consisted of 100 SMEs in Pontianak City. The study finds that digitalization, financial literacy, and technological support have a positive and significant effect on SME financial performance. Financial literacy is the most critical factor in improving entrepreneurs' ability to manage finances and make sound business decisions. The conclusion of this study states that digitalization, financial literacy, and technological support are essential to improving the financial performance of SMEs. The higher a business owner's financial literacy, the better their financial performance will be. Public interest statements This study provides SME entrepreneurs with an understanding of the importance of financial literacy and the use of technology to improve business performance. This research supports SMEs in increasing their competitiveness and business sustainability.

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