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All Journal Journal of Research and Technology CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Majalah Ekonomi International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Economics, Business, and Government Challenges Unri Conference Series: Community Engagement Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Pendidikan dan Pembelajaran Indonesia (JPPI) GREENOMIKA Journal of Economics Development Issues Journal of Accounting and Digital Finance JFAS : Journal of Finance and Accounting Studies EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat
Widiar Onny Kurniawan
Universitas PGRI Adi Buana
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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TINJAUAN KEBERLANJUTAN LINGKUNGAN Studi Kasus PDAM Kabupaten Bondowoso: TINJAUAN KEBERLANJUTAN LINGKUNGAN Studi Kasus PDAM Kabupaten Bondowoso Gusti Dian Prayogi; Widiar Onny Kurniawan
Majalah Ekonomi Vol 28 No 02 (2023): Desember 2023
Publisher : .Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol28.no02.a8617

Abstract

This research aims to analyze the implementation of environmental accounting in PDAM Bondowoso, particularly concerning the management of production waste. In modern business, it is crucial for companies to consider financial aspects, social welfare, and the environment. Although the Republic of Indonesia Law number 23 of 1997 regarding Environmental Management identifies waste as operational residue requiring special handling, conventional accounting practices in PDAM Bondowoso tend to inadequately incorporate environmental aspects into their financial reports. This study aims to contribute to the development of environmental accounting practices, especially for similar companies, to reduce the negative impacts of production waste. The results are expected to serve as a basis for practical guidelines in applying environmental accounting, strengthening the understanding of the importance of environmental management in the context of a company's sustainability and its surroundings. Environmental pollution is the degradation of the environment caused by human activities or uncontrolled external factors. Environmental accounting is necessary to measure, assess, and disclose costs related to waste management. Allocating environmental costs requires systematization to ensure corporate accountability. The stages of environmental cost treatment include identification, recognition, and grouping of expenses associated with managing environmental impacts during the production process. This research provides a clearer perspective on the importance of incorporating environmental aspects into corporate accounting to implement sustainable practices, prevent negative impacts of production waste, and promote a balance between financial, social, and environmental considerations. Keywords: Environmental Accounting; Sustainability; Financial Reporting.
ANALISIS PENGUNGKAPAN INFORMASI LINGKUNGAN DALAM LAPORAN KEUANGAN PDAM KABUPATEN BONDOWOSO : PERSPEKTIF GREEN ECONOMI DAN TANGGUNGJAWAB SOSIAL PERUSAHAAN: ANALISIS PENGUNGKAPAN INFORMASI LINGKUNGAN DALAM LAPORAN KEUANGAN PDAM KABUPATEN BONDOWOSO : PERSPEKTIF GREEN ECONOMI DAN TANGGUNGJAWAB SOSIAL PERUSAHAAN Gusti Dian Prayogi; Widiar Onny Kurniawan
Majalah Ekonomi Vol 29 No 1 (2024): Juni 2024
Publisher : .Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol29.no1.a8838

Abstract

This research aims to analyze the disclosure of environmental information in the financial statements of the Regional Drinking Water Company (PDAM) of Bondowoso Regency, considering the perspectives of green economy and corporate social responsibility. The disclosure of environmental information is increasingly important in the context of environmental protection and business sustainability. A qualitative approach is used to analyze the financial statements of PDAM Bondowoso Regency with a focus on environmental information disclosure elements. Findings from this research are expected to provide new insights into environmental information disclosure practices in the public sector, especially in regional companies such as PDAM. The implications of this analysis can contribute to the development of green economy and corporate social responsibility in Bondowoso Regency and encourage other companies to improve transparency and accountability in disclosing environmental information in the financial statements of PDAM Bondowoso Regency. In conclusion, the management of waste by PDAM Bondowoso Regency still has shortcomings, such as suboptimal waste treatment, gaps in handling various types of waste, technological limitations, and lack of awareness or understanding. The disclosure of environmental information in financial statements is also constrained by factors such as lack of awareness, resource constraints, and regulatory uncertainty. This results in suboptimal disclosure of prevention and detection cost allocations and environmental failure costs. Steps are needed to enhance transparency, such as improvements in disclosing cost allocations and detailed operating costs for waste management. Thus, stakeholders can better understand PDAM's efforts to maintain environmental sustainability and public health
The Influence of the Fraud Heptagon on Fraud Levels in Indonesian State-Owned Enterprises: The Moderating Role of the Whistleblowing System Prayogi, Gusti Dian; Widiar Onny Kurniawan
Majalah Ekonomi Vol 31 No 1 (2025): Juni 2025
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol31.no1.a10143

Abstract

This study aims to explore the correlation between the theoretical construct of the Fraud Heptagon and the intensity of fraudulent practices in Indonesian State-Owned Enterprises (SOEs), as well as the moderating role of the whistleblowing system in this relationship. The Fraud Heptagon is a concept that expands upon previous theories, such as the Fraud Triangle and Fraud Diamond, by incorporating additional elements that influence fraud occurrence, namely financial pressure, opportunity, rationalization, capability, arrogance, and greed. The whistleblowing system is identified as a control mechanism that can mitigate fraud risks within organizations by enhancing transparency and accountability. This research adopts a quantitative approach, systematically analyzing data to identify patterns in the relationships between variables. The analysis method employed is Moderated Regression Analysis (MRA), a statistical technique that allows for testing interaction effects between the independent variable and the moderating variable in influencing the dependent variable. Data processing is conducted using SPSS version 26, which provides advanced analytical capabilities for estimating regression coefficients and testing the significance of relationships. Data collection is carried out through a survey targeting SOE auditors using purposive sampling. The findings indicate that the Fraud Heptagon has a positive and significant influence on the level of fraud (β = 0.42; Sig. 0.001), suggesting that the more complex the factors within the Fraud Heptagon, the higher the potential for fraudulent practices. The whistleblowing system is found to have a negative and significant impact on fraud (β = -0.35; Sig. 0.002), demonstrating that an effective reporting system can suppress fraudulent activities within an organization. Moreover, the moderating effect of the whistleblowing system on the relationship between the Fraud Heptagon and fraud is also significant and negative (β = -0.28; Sig. 0.004), indicating that the more effective the whistleblowing system, the weaker the relationship between the Fraud Heptagon and fraud levels
Peningkatan Daya Saing Produk UMKM melalui Digitalisasi Proses Produksi dan Manajemen Persediaan di Kelurahan Sepanjang, Kecamatan Sepanjang, Kabupaten Sidoarjo Widiar Onny Kurniawan; Nurdina; Yuni Sukandani; Mutiara Rachma Ardhiani; Munir Rachman
Ekobis Abdimas Vol 6 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.6.1.10444

Abstract

This community service activity aims to improve the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) products through digitalization of production processes and inventory management. The activity was carried out in Sepanjang Village, Sepanjang District, Sidoarjo Regency, from April 20 to June 20, 2025. The main problems faced by MSMEs in this area are low operational efficiency due to manual recording, weak stock management, and lack of understanding of digital technology. The method of implementing the activity includes initial observation, counseling, training in digital applications for production management and inventory, and ongoing assistance. The results of the activity show that MSMEs are able to gradually adopt digital technology, increase efficiency in production time and costs, reduce recording errors, and maintain stock availability more accurately. Furthermore, this transformation also has an impact on improving the quality of customer service and strengthening the competitive position of MSMEs in the local market. This activity makes a real contribution to the empowerment of technology-based MSMEs and forms a more adaptive and sustainable business ecosystem.
Analysis of Planning System Digitalization of Non Cash Sales of Electric Equipment Companies (Case Study in CV. Sinar Elektronik) Widiar Onny Kurniawan; Nanda Kirana
Journal of Economics, Business, and Government Challenges Vol. 5 No. 01 (2022): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v5i1.208

Abstract

CV Sinar Elektronik is a trading company that distributes electrical equipment like a cables, sockets, switches and etc. As a trader engaged in trading, it is important to pay attention to the information on the sales system. Sales are the main component of business processes so the exhibition can run smoothly and rhythmically. A great sales system and system will produce the right information for users. The operating system researcher conducted an analysis of the CV Sinar Elektronik distribution system and procedure which had several drawbacks and caused problems. The first problem is the lack of sales order number information and shipping information on sales orders, dust particles can be used as transaction identifiers. The second problem is that hive customers don't have a credit limit. The last problem is the absence of a customer complaint collection system. This study to analyze and evaluate the computerized information system of the sales cycle of CV Sinar Elektronik. This type of research information is qualitative and uses kick-the-bucket information sources obtained within the company. The data collection methods used are interviews, observation and documentation. The result of this research is the design of an automated commercial information system, the improvement of the techniques and documents of the CV Sinar Elektronik.
MOTIVASI DI BALIK TINDAKAN KECURANGAN: STUDI KASUS MENGGUNAKAN PENDEKATAN TEORI FRAUD PADA SEKTOR UMKM : MOTIVASI DI BALIK TINDAKAN KECURANGAN: STUDI KASUS MENGGUNAKAN PENDEKATAN TEORI FRAUD PADA SEKTOR UMKM Prayogi, Gusti Dian; Widiar Onny Kurniawan
Majalah Ekonomi Vol 29 No 02 (2024): Desember 2024
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol30.no02.a9765

Abstract

Penelitian ini menganalisis motivasi di balik tindakan kecurangan yang terjadi di sektor Usaha Mikro, Kecil, dan Menengah (UMKM) di Surabaya, dengan fokus pada UMKM yang memiliki omzet tahunan antara Rp 300 juta hingga Rp 50 miliar. Penelitian ini mengadopsi teori Fraud Triangle untuk menganalisis faktor-faktor yang berkontribusi terhadap terjadinya kecurangan di dalam organisasi. Pendekatan kuantitatif dengan analisis Partial Least Squares (PLS) digunakan untuk menguji tiga faktor utama, yaitu tekanan (pressure), kesempatan (opportunity), dan rasionalisasi (rationalization), yang memengaruhi perilaku kecurangan. Hasil penelitian menunjukkan bahwa lemahnya sistem pengendalian internal, tekanan finansial, dan absennya pedoman etika merupakan faktor signifikan yang berkontribusi terhadap terjadinya kecurangan pada UMKM. Data dikumpulkan melalui survei dari 100 UMKM di Surabaya, dan analisis menunjukkan bahwa hubungan antara faktor-faktor tersebut dengan tindakan kecurangan memiliki signifikansi statistik yang tinggi. Penelitian ini menyimpulkan bahwa penguatan sistem pengendalian internal dan pembentukan budaya transparansi di dalam organisasi menjadi langkah penting untuk mengurangi risiko kecurangan pada UMKM. Temuan ini dapat memberikan wawasan bagi pembuat kebijakan dan pemilik bisnis di Surabaya untuk merancang strategi yang lebih efektif dalam mencegah kecurangan dan meningkatkan integritas lingkungan bisnis secara keseluruhan..
Pengembangan Desain Kemasan Produk sebagai Media Promosi untuk Meningkatkan Penjualan UMKM Di Kecamatan Gedangan - Sidoarjo Yuli Kurnia Firdausia; Fachrudy Asj’ari; Suharyanto; Latif, Nashrudin; Widiar Onny Kurniawan; Taudlikhul Afkar
Ekobis Abdimas Vol 5 No 2 (2024): Desember 2024
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.5.2.9982

Abstract

Kunci keberhasilan penjualan produk terletak pada pengembangan bentuk kemasan dan visualisasi desain yang mampu meningkatkan daya tarik pembeli. Permasalahan terkait kemasan juga dialami oleh pelaku usaha di kelurahan gedangan kabupaten sidoarjo. Sebagian besar pelaku usaha, khususnya di bidang makanan, masih menggunakan kemasan sederhana, bahkan tanpa mencantumkan merek. Kemasan hanya berfungsi sebagai pelindung produk agar mudah dibawa dan lebih tahan lama. Program pelatihan ini bertujuan untuk memberikan edukasi dan meningkatkan keterampilan masyarakat dalam teknik pembuatan kemasan produk. Metode pelaksanaan mencakup penyuluhan, pelatihan teknik pembuatan kemasan, serta pendampingan selama proses pembuatannya. Program pengabdian kepada masyarakat yang ditujukan untuk pelaku UMKM di Kelurahan Sepanjang ini berhasil dilaksanakan dengan hasil yang memuaskan. Antusiasme tinggi dari pelaku usaha menjadi faktor pendukung keberhasilan program. Penguasaan strategi pengemasan produk diharapkan dapat membantu pelaku usaha dalam meningkatkan penjualan produk mereka
The Implementation of Forensic Accounting to Enhance the Transparency of Financial Reports Saputri, Adheriana Wida; Kurniawan, Widiar Onny; Putri, Chika Aulia
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.9

Abstract

This study is a literature study that aims to examine the role of forensic accounting implementation in improving the transparency of financial reports. The main focus is to identify how the forensic approach can contribute to detecting fraud and strengthening the company's internal control system. The data in this study were obtained from various secondary sources such as scientific journal articles, books, research reports, and relevant case studies, which were selected purposively based on the suitability of the topic and the credibility of the source. The results of the study indicate that forensic accounting makes a significant contribution to improving the accuracy and accountability of financial information, especially through investigative audit techniques and forensic data analysis. This study recommends the integrity of forensic accounting in governance practices through improving human resource competency, utilizing technology, and strengthening ethics and reporting systems. The findings of this study are expected to be a reference for academics and practitioners in developing a more effective fraud prevention approach.
The Implementation of Forensic Accounting to Enhance the Transparency of Financial Reports Saputri, Adheriana Wida; Kurniawan, Widiar Onny; Putri, Chika Aulia
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.9

Abstract

This study is a literature study that aims to examine the role of forensic accounting implementation in improving the transparency of financial reports. The main focus is to identify how the forensic approach can contribute to detecting fraud and strengthening the company's internal control system. The data in this study were obtained from various secondary sources such as scientific journal articles, books, research reports, and relevant case studies, which were selected purposively based on the suitability of the topic and the credibility of the source. The results of the study indicate that forensic accounting makes a significant contribution to improving the accuracy and accountability of financial information, especially through investigative audit techniques and forensic data analysis. This study recommends the integrity of forensic accounting in governance practices through improving human resource competency, utilizing technology, and strengthening ethics and reporting systems. The findings of this study are expected to be a reference for academics and practitioners in developing a more effective fraud prevention approach.
Detection of Financial Statement Fraud in Mining Companies on the Indonesia Stock Exchange Kurniawan, Widiar Onny; Saidon, Intan Marzita; Afkar, Taudlikhul; Ferara, Wanudya Ajeng
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.10

Abstract

Financial statement fraud is a serious threat to investor confidence and capital market stability. This study aims to determine indications of financial statement manipulation in mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) using the Beneish M-Score model. This study uses a quantitative approach with secondary data from the company's financial statements during the 2020-2023 period. A total of 15 companies were sampled based on certain criteria. The results of the analysis show that around 47% of the sample companies have an M-Score value above the -2.22 threshold, which means they have the potential to manipulate financial statements. This finding supports the fraud triangle theory and emphasizes the importance of a stronger supervisory system, especially in industries prone to external pressures such as mining. This research is expected to provide an initial overview for inventors, auditors, and regulators in assessing financial risk and as a reference in strengthening corporate governance.
Co-Authors Afkar, Taudlikhul Agustin, Fannisa Putri Alviansyah, Redondo Ardhiani, Mutiara Rachma Aristha Purwanthari sawitri Astutik, Erna Puji Athohillah, M. Bambang D.W Bambang Dwi Waryanto Bayu Rama Laksono Bisma Arianto Ch. Menuk Sri Handayani Danisa Firda Kusuma Wardani Didik Subijantoro Estiasih, Soffia Pudji Fachrudy Asj'ari Fachrudy Asj'ari Fachrudy Asj’ari Fadilla, Sabrina Ricke Faradillah Septianti Fauziyah Fauziyah Ferara, Wanudya Ajeng Ferara, Wanudya Ajeng Ferry Hariawan Ferry Hariawan Firdausia, Yuli Kurnia Gani Putra Fiantono Gintan Regita Maharani Gintan Regita Maharani Gusti Dian Prayogi Hanindita, Amelia Widya Hariawan, Ferry irianto, apri Istikhoroh, Siti Kafidin Muzakki Khabib, Samsul Latif , Nashrudin Latif, Nashrudin Liviana Dwi Rahmadhani M. Athoillah, M. M. Nushron Ali Mukhtar Maharani, Gintan Regita Muhammad Athoillah, Muhammad Muhammad Habibie Al Hamzah Munir Rachman Nanda Kirana Nanda Kirana Nashrudin Latif Nisa, Seftya Khairun Nur Rohmah Nur Rohmah Nurdina Nurdina Putri, Chika Aulia Putri, Chika Aulia Ria Dini Apriliasari Rosmiati Rosmiati RR. Ella Evrita Hestiandari Saidon, Intan Marzita Saidon, Intan Marzita Saputri, Adheriana Wida Saputri, Adheriana Wida Satianingsih, Rarasaning Sigit Prihanto Utomo Subakir Subakir Suhardiyah, Martha Suharyanto Suharyanto Sukandani, Yuni Sutama Wisnu Dyatmika Tarisya Maulidya Wati TAUDLIKHUL AFKAR Tony Susilo Wibowo Ulfa Puspa Wanti Widodo untung lasiyono Utomo, Sigit Prihanto Wafiq, Ahmad Ahsanul Wardani, Waqiah Nilam Zaman, Akhamd Qomaru