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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 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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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.
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 Ahmad Ahsanul Wafiq Akhamd Qomaru Zaman Akhamd Qomaru Zaman Alviansyah, Redondo Amelia Widya Hanindita Amelia Widya Hanindita Ardhiani, Mutiara Rachma Aristha Purwanthari sawitri Astutik, Erna Puji 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 Faradillah Septianti Fauziyah Fauziyah 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 Hariawan, Ferry irianto, apri Istikhoroh, Siti Kafidin Muzakki Latif , Nashrudin Latif, Nashrudin Liviana Dwi Rahmadhani M. Athohillah M. Athoillah M. Nushron Ali Mukhtar Muhammad Athoillah, Muhammad Muhammad Habibie Al Hamzah Munir Rachman Nanda Kirana Nanda Kirana Nashrudin Latif 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 Samsul Khabib Samsul Khabib 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 Waqiah Nilam Wardani