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All Journal Jurnal Ekonomi Prosiding Seminar Nasional Program Pengabdian Masyarakat
Alni Rahmawati
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

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STRATEGI MENGGERAKAN PEREKONOMIAN DESA MELALUI PENGUATAN KAPASITAS USAHA BUMDES SRI TAMAN REJEKI JUDUL ARTIKEL Rr. Sri Handari Wahyuningsih; Alni Rahmawati
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2020: 3. Kapasitas Daya Saing UMKM dan BUMDES
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (717.302 KB) | DOI: 10.18196/ppm.33.233

Abstract

Badan Usaha Milik Desa (BUMDES) Sri Taman Rejeki merupakan Lembaga Ekonomi Desa berbasiswisata embung yang dimiliki oleh Kalurahan Donoharjo, Ngaglik, Sleman Yogyakarta. Memasuki usiake-3 BUMDES menyadari kebutuhan untuk peningkatan kapasitas pengelolaan dan pengembangan usaha.Embung Jetis Suruh merupakan kekayaan Desa Donoharjo yang oleh Kepala Desa diserahkanpengelolaannya kepada BUMDES, dengan harapan akan menjadi pusat pariwisata bagi masyarakat diWilayah Sleman dan sekitarnya. Program ini bertujuan meningkatkan kapasitas usaha BUMDES melaluipeningkatan pengelolaan usaha dan inisiasi pendirian usaha baru. Metode yang digunakan dalampelaksanaan program adalah Focus Group Discussion (FGD), penyuluhan (ceramah dan diskusi),pelatihan, implementasi, monitoring, dan evaluasi. Hasil program penguatan kapasitas ini berupapeningkatan wawsan pengembangan usaha dan administrasi keuangan/pembukuan, standar kerja,pendirian Warung BUMDES, dan perencanaan Wisata Edukasi Camping Ground.
The Influence Of The Fraud Triangle On Financial Reporting Fraud In Manufacturing Companies Listed On The Indonesia Stock Exchange Alni Rahmawati; Diyah Islamiyati
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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Abstract

This study aims to examine the influence of the Fraud Triangle Theory on Financial Statement Fraud. The research approach used is quantitative research, where the variables employed are financial stability, ineffective monitoring, and change in auditor, moderated by an audit committee on fraud. The study was conducted in the manufacturing industry listed on the Indonesia Stock Exchange, utilizing secondary data with a purposive sampling technique. The sample size consists of 144 companies between the years 2019-2022. The analytical tool used is Moderated Regression Analysis (MRA), processed using EViews 12 application. The research findings indicate that financial stability has a positive effect on financial statement fraud, effective monitoring has a negative effect on financial statement fraud, change in auditor has no significant effect on financial statement fraud, and the audit committee as a variable does not moderate financial stability's effect on financial statement fraud. The implications of this research are to enhance transparency in financial reporting so that irregularities in financial statements can be detected, thereby impacting management decision-making. It also raises stakeholders' awareness, including company management, about the dangers of financial fraud, leading to more effective prevention and detection measures that can be implemented within the company.
Co-Authors Alfin Alfin Diyah Islamiyati Rr. Sri Handari Wahyuningsih