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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan (JAK)
Widyastuti, Reni Dwi
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Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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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

Abstract

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.
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

Abstract

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.
Co-Authors Apriandy, Roynaldi Buwono Aris Setiawan Sari, Wilda Yahya, Rizki Fakhrul