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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Pengabdian Pada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal STIE Semarang (Edisi Elektronik) Journal Of Management Science (JMAS) JURNAL MUTIARA AKUNTANSI Majalah Ilmiah Warta Dharmawangsa JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Madaniya Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Quantitative Economics and Management Studies Jurnal Kewarganegaraan Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ekonomi JRAM (Jurnal Riset Akuntansi Multiparadigma) Comsep : Jurnal Pengabdian Kepada Masyarakat Profit: Jurnal Manajemen, Bisnis dan Akuntansi Worksheet : Jurnal Akuntansi Sanskara Akuntansi dan Keuangan Jurnal Multidisiplin West Science The Es Accounting and Finance SABAJAYA Jurnal Pengabdian Kepada Masyarakat West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science Jurnal Bisnis Corporate West Science Social and Humanities Studies
Mekar Meilisa Amalia
Universitas Dharmawangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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The Impact of Financial Technology Adoption on the Sustainability of Microenterprises in Indonesia: The Mediating Role of Financial Inclusion Mekar Meilisa Amalia
West Science Journal Economic and Entrepreneurship Vol. 4 No. 01 (2026): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v4i01.2673

Abstract

The rapid development of financial technology (fintech) has transformed financial access and operational practices among micro businesses, particularly in emerging economies such as Indonesia. This study aims to examine the impact of financial technology implementation on the sustainability of micro businesses, with financial inclusion serving as a mediating variable. A quantitative research approach was employed using data collected from 150 micro business actors through a structured questionnaire measured on a Likert scale. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3) to evaluate both measurement and structural models. The results indicate that fintech implementation significantly enhances financial inclusion and directly improves business sustainability. Financial inclusion also has a significant positive effect on sustainability and partially mediates the relationship between fintech adoption and sustainable business performance. These findings suggest that digital financial innovation contributes to micro business resilience when supported by inclusive financial access. The study provides theoretical contributions to digital finance and sustainable entrepreneurship literature while offering practical implications for policymakers and fintech providers in promoting inclusive digital ecosystems for micro-enterprise development in Indonesia.
Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory Arief Hidayatullah Khamainy; Mekar Meilisa Amalia; Pandu Adi Cakranegara; Andi Indrawati
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 1 (2022): JASF (Journal of Accounting and Strategic Finance) - June 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.249

Abstract

The pandemic situation has suppressed various businesses in Indonesia and has provided opportunities for business actors to practice window dressing for present good company performance. The practice of window dressing is an example of financial statement fraud. Therefore, to anticipate this fraud, it is very important to examine the factors that cause companies to commit financial statement fraud. This study aims to analyze the fraud hexagon theory and its relationship with financial statement fraud. The research was conducted on state-owned companies listed on the Indonesia Stock Exchange (IDX) for the last 5 years (2016-2020). The method used to test the hypothesis is log-regression analysis. The results of the study prove that external pressure as a proxy for stimuli, CEO duality as a proxy for collusion, and the nature of the industry as the proxied opportunity have predictive relevance to financial statement fraud. Even though from ten hypotheses only three hypotheses are proved, this result implied that when companies face a difficult situation and cannot achieve their financial target and they have the opportunity to change their financial records, it is very probable that they will conduct a financial statements fraud. Thus, the government needs to monitor and make policies to prevent this conduct for state-owned companies and other companies listed in IDX
PELATIHAN MANAJEMEN KEUANGAN DAN PENCATATAN AKUNTANSI SEDERHANA BAGI PELAKU UMKM Mekar Meilisa Amalia; Andi Urfia Awaliah; Rina Friska Bintang Siahaan; Siti Zuhroh; Iswanto Iswanto
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 4 (2026): Inpress Vol. 7 No. 4 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i4.61919

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM dalam menerapkan manajemen keuangan serta pencatatan akuntansi sederhana. Kegiatan diikuti oleh 30 peserta, dilaksanakan melalui beberapa tahapan meliputi penyampaian materi, diskusi kelompok, studi kasus, simulasi, praktik, pendampingan partisipatif, serta evaluasi melalui pre-test dan post-test. Hasil kegiatan menunjukkan bahwa adanya peningkatan pemahaman dan kemampuan peserta dalam mengelola keuangan usaha sekaligus menerapkan pencatatan akuntansi sederhana sesuai dengan kebutuhan usahanya. Efektivitas pelatihan terlihat dari hasil evaluasi melalui post-test yang menunjukkan peningkatan tingkat pemahaman peserta. Persentase peserta dengan kategori pengetahuan baik meningkat dari 16,7% pada saat pre-test menjadi 73,3%, sedangkan kategori kurang menurun dari 50% menjadi 3,4%. Selain peningkatan aspek pengetahuan, peserta juga menunjukkan kemampuan yang lebih baik dalam menyusun buku kas, mengelompokkan transaksi keuangan, menghitung laba usaha, serta memisahkan keuangan pribadi dan usaha. Dengan demikian, pelatihan ini terbukti efektif dalam meningkatkan kapasitas pelaku UMKM untuk menerapkan pengelolaan keuangan yang lebih tertib, akuntabel, dan berkelanjutan sehingga dapat mendukung pengambilan keputusan usaha serta meningkatkan daya saing usaha.
Pengenalan Tools AI dalam Meningkatkan Kemampuan Mahasiswa Mensitasi Artikel Sinta dan Scopus Rahula Hananuraga; St. Rahmah; Mekar Meilisa Amalia; Nasril Nasril; Noorhani Dyani Laksmi
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 2 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i2.1771

Abstract

There is a lot of information in this article that contains the information you need to know about the art of the person you are searching for, and the Scopus secara efektif dan etis dengan memanfaatkan alat bantu kecerdasan artifisial (AI). Method pelaksanaan meliputi (1) pelatihan pelatihan pelatihan yang membedah prinsip penelusuran database, penilaian kualitas artikel, and technical site, serta (2) pengenalan serta praktik langsung penggunaan tools AI seperti konsensus, scite.ai, and Dan Research Rabbit untuk analisis literatur, pelacakan It is possible to rise and enter the draft site. Hasil evaluasi menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai kriteria kualitas artikel dan prosedur sitasi yang bertanggung jawab. Mahasiswa mampu mengidentifikasi and memanfaatkan artikel-artikel berkualitas tinggi dari sumber yang kredibel serta menyusun sitasi dengan struktur yang lebih tepat. There are many different, integrated AI tools that produce a variety of different types of tools that have the same meaning as the original ones, with the help of other people, who have the same skills as they do.
Co-Authors A. Mahendra Abu Bakar Andi Hidayatul Fadlilah Andi Indrawati Andi Urfia Awaliah Anjarwati, Sri Aried Sumekar Arief Hidayatullah Khamainy Bambang Baren Sipayung Budi Antoro Cakranegara, Pandu Adi Citra Arta, Deddy Novie Dede Hertina Delfian Zaman Desty Endrawati Subroto Dewa Oka Supartawa Dewi Wahyuni Dwi Tika Afriani Elmira Siska Emma Syahfira Emmy Syafitri Fachrul Rozi Fachrul Rozi Facrul Rozi Farid Ardyansyah Fatimah Fatimah Fauzi Fauziah Nur Purwaningsih Festus Evly R.I. Liow Gamar Al Haddar Hariandy Hasbi Hasmidar Hasmidar Heidi Siddiqa Hendrik ES Samosir Hendy Tannady Hengky Leon I Gusti Ngurah Agung Dewantara Putra I Kadek Wira Dharama Prayana Ilham Akbar Bunyamin Indra Irjani Dewijanti Indra Rustiawan Irwan Moridu Ismet Ismatullah Iswanto Iswanto Iwan Harsono Jekmal Malau Johny Aninam Joko Sangaji Junet Kaswoto Karona Cahya Susena Kartika Sari Klemens Mere Kraugusteeliana Kraugusteeliana Loso Judijanto Lukman Hakim Lusia Adinda Dua Nurak Magdalena Magdalena Margiono Suyitno Marviana, Ratna Dina Megawaty Laiya Mia Amelia Wahyuni Moh Abdurrosyid Muhammad Mujtaba Mitra Zuana Napu, Fithriah Nasril Nasril Nasruddin Khalil Harahap Nasution, Annio Indah Lestari Nelly Patria Neti Erlina Noorhani Dyani Laksmi Nordiansyah, Muhammad Novi Puji Lestari Novitasari Nurhayati Nurhayati Nurhayati Nurhayati Nurjanna Ladjin Nurul Anisah Sihaloho Nurul Masithoh Olivia Tahalele Patriandari Patriandari Rahmat Jatnika Rahula Hananuraga Ratih Kusumastuti Renika Hasibuan Rianto Rifki Abdul Malik Rina Friska Bintang Siahaan Rizkia Daulay Rudi Ginting Sahnan Rangkuti Saputra, Eka Kurnia Sari Mujiani Siti Aisyah Siti Annisa Wahdiniawati Siti Zuhroh St Rahmah Suhendar Suhendar Surya Syarifuddin Tanti Widia Nurdiani Teguh Setiawan Wibowo Upik Djaniar Wakit, Saipul Warkianto Widjaja Weraman, Pius Wildoms Sahusilawane Wulandari Wulandari Yuliana Arsyad