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All Journal Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Finance Research Akuntansi Bisnis & Manajemen (ABM) An Nawawi Al Jahiz: Journal of Biology Education Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi, Auditing dan Investasi (JAADI) Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Guidance: Jurnal Bimbingan dan Konseling JURMA YUSTISI Jurnal Akuntansi
Sari, Wilda
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Religion Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Determinasi Pengungkapan Pertanggungjawaban Sosial Perusahaan pada Sektor Kesehatan di Indonesia (Determinants of Corporate Social Responsibility Disclosure of Health Sector Companies in Indonesia) Setiawan, Aris; Febriati, Febriati; Yahya, Rizky Fakhrul; Sari, Wilda
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 2 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i2.1567

Abstract

This research was conducted with the aim of looking at how the disclosure of health sector CSR is influenced by factors of company size, profitability, and debt. The research was conducted with a quantitative approach and assisted by EViews software. Multiple regression analysis was carried out on 32 companies listed on the IDX for five years, from 2019 to 2023. The results showed that CSR disclosure was positively influenced by company size, but not by profitability and leverage. This shows that large-scale companies will tend to have a higher ability to disclose their social activities compared to small companies. On the other hand financial indicators such as profitability and leverage do not directly affect CSR disclosures, these findings imply that financial performance factors are not the main drivers in CSR disclosure
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.
Implementation of Loan Accounting Treatment for New Members in CU. Canaga Antutn Jaurino, Jaurino; Kristiawati, Endang; Risal, Risal; Setiawan, Aris; Satono, Sartono; Sari, Wilda
International Journal of Finance Research Vol. 4 No. 4 (2023): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v4i4.1577

Abstract

Research entitled Analysis of Accounting Treatment of Member Loans in CU. Canaga Antutn, aims to build a model of the accounting treatment for recording savings formation with loans and remuneration for services provided. This can formulate systems and procedures for providing productive credit to establish control and increase the productivity of CU members. This research will benefit CU because they have an accounting treatment model and credit granting system to build controls that will become a reference for CU members. The method used in this research is a survey with a qualitative approach, conducted by interviews and observing the process of accounting treatment results that have been carried out. Then it is studied to provide a solution for CU Canaga Antutn by designing a model for CU loan accounting treatment. The results of this research show that CU. Canada Antutn does not carry out journal entries, either when disbursed funds are recorded as member loans or when the loan funds are recorded as savings. Non-performing loans, both Mangala loans and productive loans, based on CU management policy, Canaga Antutn, the level of smooth payments is still considered smooth, with a range between 70% - 80%, with a limit of 60% - 90%. Mangala Loans Smooth payment rates from 2019 to 2022: 66.88%, 65.62%, 72.60% and 70.62%. Productive loans 92.88%, 92.60%, 90.72% and 95.35%. The credit disbursement control system and non-performing loans information system are still weak, and there is no analysis of the age of receivables.
Moderation Of Patriotism Toward Tax Compliance Aspects Jaurino, Jaurino; Setiawan, Aris; Febriati, Febriati; Sari, Wilda
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 13 No 2 (2024): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v13i2.2079

Abstract

This study aimed to test and analyze the effect of taxpayer awareness, e-filing implementation, and tax sanctions on tax compliance with the love of the country as a moderating. This study uses a quantitative method with primary data. The population of this study were taxpayers in Pontianak City and Kubu Raya Regency. The sampling technique used was random sampling. The Hair approach was used to measure the number of samples to obtain a sample of 240 taxpayers. The data collection technique used a questionnaire. The analysis technique used path analysis with a partial least squares structural equation modeling (PLS-SEM) approach based on variance. The study found that taxpayer awareness, e-filing, tax sanctions, and love of the homeland positively affect taxpayer compliance. If taxpayers do not fulfill their responsibilities, they will be punished. Love of the homeland can strengthen the influence of tax sanctions on taxpayer compliance. However, love of the homeland cannot moderate the influence of taxpayer awareness and e-filing on taxpayer compliance. This study can complement the results of previous studies on factors that influence taxpayer compliance. Then, it can help develop a more comprehensive theoretical model and broaden the understanding of taxpayer behavior. This research can help the government make more efficient tax policies and encourage taxpayer compliance.
IMPLEMENTATION OF E-COMMERCE AND ACCOUNTING INFORMATION SYSTEM TOWARDS SUCCESSFUL SMES PERFORMANCE Sari, Wilda; Setiawan, Aris; Reswari, Rianti Ardana
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5179

Abstract

This study aims to evaluate the impact of accounting information systems and e-commerce usage on the success of SMEs and to identify the factors influencing SME owners in adopting these systems. A descriptive quantitative approach was employed, with data collected through questionnaires or surveys. The research population consisted of SMEs in Pontianak City, and the sample was selected using a purposive sampling technique. Data analysis was conducted using regression analysis and processed with SPSS version 23. The results indicated that the adoption of accounting information systems and e-commerce has a positive and significant effect on SME success. E-commerce contributes to expanding market share and increasing public awareness of SME products, while accounting information systems (AIS) assist business owners in making informed decisions. Factors influencing SME success in utilizing e-commerce and AIS include the availability of technological infrastructure, human resource competence, and the business owners' attitudes toward technology.
Studi Tentang Kedisiplinan Belajar Siswa Dari Keluarga Broken Home Di SMPN 23 Samarinda Sari, Wilda; Hidayanto, Dwi Nugroho
Guidance : Jurnal Bimbingan dan Konseling Vol 22 No 02 (2025): Guidance: Jurnal Bimbingan dan Konseling
Publisher : Prodi Bimbingan dan Konseling Fakultas Keguruan dan Ilmu Pendidikan | Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/guidance.v22i02.4769

Abstract

Penelitian ini bertujuan untuk mengetahui kedisiplinan belajar siswa yang berasal dari keluarga broken home di SMPN 23 Samarinda. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif kualitatif. Metode pengumpulan data menggunakan wawancara, observasi dan dokumentasi. Analisis data didapatkan melalui proses menganalisis hasil tanskrip wawancara, reduksi data, penyajian data dan penarikan kesimpulan dari guru BK, guru mata pelajaran, siswa yang berasal dari keluarga broken home serta teman dekat siswa tersebut. Berdasarkan hasil penelitian, ditemukan tiga siswa yang berasal dari keluarga broken home memiliki masalah dalam kedisiplinan belajarnya ditunjukkan dengan bukti-bukti ketidakhadirannya di sekolah, dan jarang mengumpulkan tugas yang diberikan oleh guru. Dengan begitu, dapat disimpulkan bahwa kondisi keluarga siswa SMPN 23 Samarinda yang tidak utuh atau broken home berpengaruh terhadap kedisiplinan belajarnya, terutama dalam hal kehadiran, pengumpulan tugas, dan partisipasi di sekolah. Kurangnya perhatian orang tua akibat perceraian menyebabkan siswa harus mandiri dan menghadapi berbagai hambatan belajar.
Implementation of SAK E-MKM: Key Factor in Improving MSME Performance Setiawan, Aris; Sari, Wilda; Afif, Ali; Yahya, Rizki Fakhrul; Mayasafitri, Rina
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8239

Abstract

Abstract Purpose - This study aims to test and analyze the factors that influence the application of SAK-EMKM. The factors used are the perceptions of MSME actors, SAK-EMKM socialization, SAK-EMKM training and human resource (HR) competencies. Design/methodology/approach - This research uses quantitative methods, and the data obtained comes from distributing questionnaires to MSME actors in Pontianak City. Data in this research was processed with the assistance of software IMB SPSS 25.Findings - The results showed the results of the Adjusted R Square value of 0.883, this means that the application of SAK-EMKM can be explained by MSME perceptions, SAK-EMKM socialization, SAK-EMKM training and Human Resource Competencies (HR) by 88.3%. In the influence test, it is known that MSME perceptions, SAK-EMKM socialization and HR competencies have a positive and significant effect on the application of SAK-EMKM in MSME actors, while SAK-EMKM training has no effect on the application of SAK-EMKM. This study recommends that MSME actors be able to record financial statements in accordance with SAK-EMKM. Research limitations/implications – This research has limitations on the scope of the research area. Keywords: Implementation of SAK-EMKM, MSME Actors, and MSME Perception
Audit Report Lag: An Empirical Investigation of the Effects of Audit Tenure, Solvency, and Firm Size Sari, Wilda; Jaurino, Jaurino; Khasanah, Dini Afriani; Setiawan, Aris
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11500

Abstract

Purpose – Financial reviews are the ultimate end result of the accounting process, serving as a device to speak about financial activities that aid the sustainability of a company. Audit record lag is an essential indicator in assessing the effectiveness and transparency of a company's economic reporting process. This learns about targets to check out and empirically take a look at the impact of audit tenure, solvency, and company measurement on audit report lag. Design/methodology/approach – The lookup makes use of a quantitative method, with statistics from the Indonesia Stock Exchange. The populace in this learn about is manufacturing corporations in the Property Real Estate sub-sector. A pattern of 60 businesses used to be received with a statement length of 5 years, ensuing in a whole of 300 samples. The records have analyzed the usage of Eviews-13 software. Findings – The effects exhibit that audit tenure negatively impacts audit record lag, whilst solvency and association measurement have a high-quality impact on audit file lag. Research limitations/implications –This study is limited by the observation year and the data obtained, as the data was sourced solely from external sources. Keywords: Audit Report Lag, Audit Tenure, Firm Size, Solvency
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 Ali Afif Aris Setiawan Aris Setiawan Aulia, Resti Bilivianty, Yolanda Dandi, Rama Diki, Ignasius Dwi Nugroho Hidayanto Dwi Widyastuti, Reni Elfa Oprasmani Endang Kristiawati Endang Kristiawati, Endang Erda Muhartati Fadhil, Rahmatul Fakhrul Yahya, Rizky Febriati, Febriati jaurino Jaurino, Jaurino Jayawarsa, A.A. Ketut Khasanah, Dini Afriani Mayasafitri, Rina Puspita, Vina Putra A, Rico Renny Wulandari Reswari, Rianti Ardana Satono, Sartono Silahuddin, Muhammad Widyastuti, Reni Dwi Yahya, Rizki Fakhrul Yahya, Rizky Fakhrul