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All Journal Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Widyastuti, Reni Dwi
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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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

Abstract

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

Abstract

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

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.
Co-Authors Aris Setiawan Bilivianty, Yolanda Dandi, Rama Dina Apriana Renny Wulandari Sari, Wilda Sartono Sartono, Sartono Yahya, Rizki Fakhrul