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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen Martabe : Jurnal Pengabdian Kepada Masyarakat JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Share : Journal of Service Learning JURNAL EKSBIS Madaniya Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi Indonesia Adbis : Jurnal Administrasi dan Bisnis Journal of Applied Business, Taxation and Economics Reseach Akuntansi'45 Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi dan Auditing Jurnal Akuntansi Manado (JAIM) Research Horizon Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi
Fahmi Poernamawatie
Universitas Gajayana Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) BERBASIS EXCEL FOR ACCOUNTING (EFA) Titis Indah Widyawati; Fahmi Poernamawatie; Hari Setiono; Ahmad Dahlan; Azhari Atul Aini; Dinda Andrianti
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 2 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i2.703-715

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) diwajibkan untuk menyajikan laporan keuangan yang mengacu pada Standar Akuntansi Keuangan – Entitas Mikro, Kecil dan Menengah (SAK EMKM) sebagai perwujudan pertanggungjawaban perusahaan serta untuk mengetahui kondisi keuangan perusahaan. Selain itu, laporan keuangan yang kredibel dan andal akan memudahkan UMKM untuk mendapatkan fasilitas pembiayaan dari lembaga perbankan untuk pengembangan usaha. Laporan keuangan yang baik harus dapat digunakan sebagai dasar pengambilan keputusan. PT ESTIMA adalah sebuah industri UMKM yang bergerak pada bidang elektronik dan pemesinan yang berlokasi di Jalan Matoa Raya No. 18 Bulak Indah, Kel. Karangasem, Kec. Laweyan, Kota Surakarta. PT ESTIMA sebelumnya telah berusaha dengan maksimal untuk menyusun laporan keuangannya. Namun, dikarenakan kurangnya pengetahuan dan keahlian personalia bagian keuangan, PT ESTIMA masih belum mengimplementasikan SAK EMKM pada saat melakukan pencatatan laporan keuangannya. Penyusunan laporan keuangan yang masih sederhana juga menyebabkan PT ESTIMA terlalu lama dalam proses penyajian laporan keuangan. Berdasarkan pemaparan tersebut, tim pengabdian masyarakat mengadakan kegiatan pengabdian berupa pelatihan dan pendampingan yang bertujuan untuk menambah tingkat pengetahuan PT ESTIMA terhadap SAK EMKM dan meningkatkan keahlian dalam pembuatan desain laporan keuangan menggunakan Excel For Accounting (EFA). Metode pelatihan dan pendampingan ini adalah observasi, pemaparan materi, diskusi dan praktik kerja dengan rentang wakti pendampingan selama lima bulan, dan alur kegiatan pendampingan yang terdiri dari: observasi permasalahan mitra, persiapan kegiatan pengabdian masyarakat, pelatihan dan pendampingan, serta evaluasi dan tindak lanjut. Kegiatan pelatihan dan pendampingan ini merupakan salah satu implementasi Tri Darma Perguruaan Tinggi dengan cara membantu pertumbuhan dan perkembangan salah satu industri UMKM di Indonesia.
PkM PADA ANAK USIA SEKOLAH DASAR: MENGEMBANGKAN BUDAYA LITERASI DI LINGKUNGAN TAWANG BRAK DESA TAWANGSARI, KEC. GARUM KAB. BLITAR Fahmi Poernamawatie; Yuli Winarni
Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 1 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT 2021
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v8i1.113

Abstract

The purpose of this community service activity is to help children of primary school age get used to writing and reading. This habit is expected to increase children's reading interest and develop their reading literacy culture.The implementation of this activity is done through various way of exercises, such as: reading exercises, rewriting and retelling. Children are also accustomed to read Al-Qur’an and praying together. Drawing and coloring are also steps taken by the community service team to hone children's creativity. Watching films and entrepreneurship exercises to complement this activity, so that children have broad insights and also practice to improve financial literacy.Even though this activity still not showing the significant impact to the reading and writing skills of the children, but this activity gives benefits in terms of increasing the interest in reading, writing, and retelling something new. Enterpreneurial skills of some participants have have also created at the end of the activity. To achieve more optimal results, this activities should be done regularly with well-planned schedule.
PENDAMPINGAN PRAKTIK AKUNTANSI KAS DI PENITIPAN ANAK HIDAYATUL MUBTADIIN KOTA MALANG Fahmi Poernamawatie; Mentari Citra Pasia Hadi; Salsa Aisya
Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 2 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT 2021
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this community service is to design a child care Financial Statement with EMKM Financial Accounting Standards so that financial reports can be given to the Foundation that oversees the daycare. PA employees also have to make financial reports that were previously converted into a computerized system/manual so that financial reports can be prepared in a transparent, effective, and efficient manner. This activity is implemented with carried out socialization and assistance in the preparation of PA financial reports with the systematic application of financial reports using Microsoft Excel. From the evaluation results that have been carried out, the results of this activity have been able to improve understanding and skills in preparing PA financial reports in the form of recording contributions, Statements of Financial Position, and Income Statements.
The EFFECT OF COMPETENCE AND INDEPENDENCE ON AUDIT QUALITY MODERATED BY AUDITOR WORK EXPERIENCE Kurniawan, Dadieng; Siagian, Deriska Emiria; Poernamawatie, Fahmi
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 11 No 2 (2024): September 2024
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v11i2.11962

Abstract

This research is motivated by the existence of audit failure cases which resulted in many auditors and public accounting firms being sanctioned by the Ministry of Finance. The number of cases of audit failure indicates that the quality of audits provided by auditors and public accounting firms is still low. This study aims to determine the effect of Auditor Competence and Independence on Audit Quality with Auditor Work Experience as a moderating variable at the Public Accounting Firm in Malang City. This research uses quantitative methods with a descriptive approach. The types of data used in this study are primary data and secondary data. Data collected by questionnaire technique. The population in this study were 77 auditors who worked at 16 public accounting firms in Malang City who had registered with IAPI in 2023. And the sample in this study were 58 auditors who worked at 10 KAP Malang City. The sampling technique in this study used purposive sampling technique where the sample was determined based on several criteria. Data analysis was performed using the Structural Equation Model (SEM) model with Smart-PLS version 0.4. The results of this study indicate that auditor competence has a positive effect on audit quality. Auditor independence has a positive effect on audit quality. Auditor work experience can strengthen the effect of competence on audit quality. However, auditor work experience cannot strengthen the effect of independence on audit quality.
Analisis Sistem Akuntansi Kas Kecil Pt Cli Kantor Cabang Surabaya Prila Safril Ataladin Madani; Fahmi Poernamawatie; Mitha Endah Aprilia
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2520

Abstract

PT Combi Logistics Indonesia (CLI) Surabaya branch office is engaged in export-import transportation services. Implementing a petty cash accounting system helps the company run conductively. Thus there are no conditions in the company's financial management. The research aims to determine the company's petty cash accounting system analysis. The qualitative research type used is observation, interview, and data documentation data collection procedures. Data analysis techniques are data reduction, presentation, and conclusion. The research results show that the petty cash accounting system function is not running well because the cash function, accounting function, and operational function (users of petty cash funds) are one. So there are problems: duplicate work, accountability summary, and authorization. The subsequent research result forms related to the petty cash accounting system have been implemented. However, there has been no evaluation regarding their effectiveness. The next research result was that the company had carried out journal reporting for 2 years because it was only a branch office, and subsequent reporting was carried out by the central finance department.
Profitability as Mediator in Tax avoidance: Evidence from Indonesian Financial Sector Andora, Andora; Poernamawatie, Fahmi; Orbaningsih, Dwi; Hertanto, Ronny Hendra; Pitalokasari, Nurfilaili Diah
Jurnal Akuntansi Vol. 15 No. 2 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.2.171-185

Abstract

This study aims to empirically test whether profitability can mediate the influence of academic qualifications of CFOs and independent commissioners on tax avoidance. The research sample was 62 with a purposive sampling technique in financial sector companies listed on the IDX in 2023. The research method applied is Partial Least Square (PLS) modeling using smartPLS 4.0 software assistance to analyze the data. The results found that H1 was rejected, CFO academic qualifications had no significant effect on tax avoidance. H2 accepted, independent commissioners have a significant effect on tax avoidance. H3 is accepted, CFO academic qualifications have a significant effect on profitability. H4 is accepted, independent commissioners have a significant effect on profitability. H5 accepted, profitability affects tax avoidance. H6 accepted, profitability can mediate the effect of CFO academic qualifications on tax avoidance. H7 accepted, profitability can mediate the effect of independent commissioners on tax avoidance. Firm size as a control variable has no significant effect on profitability and tax avoidance.
FINANCIAL STATEMENT FRAUD DETECTION WITH THE FRAUD PENTAGON APPROACH IN STATE-OWNED ENTERPRISES Afifah, Muthia Putri; Poernamawatie, Fahmi
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 1 (2025): Vol 11, No. 1 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i1.10865

Abstract

ABSTRACTThis study aims to analyze the influence of the fraud Pentagon elements on detecting financial statement fraud in BUMN listed on the Indonesia Stock Exchange (IDX) for 2020-2022. The study population was all state-owned enterprises BUMN listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling method, resulting in 18 companies. Data analysis used multiple regression analysis. The results showed that financial stability and personal financial needs were proven to have no significant effect on financial statement fraud. Financial targets, changes in director and auditor, and the number of CEO photos in the annual report showed a significant positive effect on financial statement fraud. Meanwhile, ineffective monitoring and dualism positions showed a significant negative effect. These findings indicate that several elements in the fraud pentagon framework significantly affect financial statement fraud in BUMN in Indonesia, with the model explaining 62.6% of the variance in fraud detection.ABSTRAKPenelitian ini bertujuan menganalisis pengaruh elemen fraud pentagon terhadap pendeteksian kecurangan laporan keuangan pada BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Populasi penelitian adalah seluruh badan usaha milik negara BUMN yang terdaftar pada Bursa Efek Indonesia. Sampel dipilih menggunakan purposive sampling method sehingga sejumlah 18 perusahaan. Analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan financial stability dan personal financial needs terbukti tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Financial targets, change in director, change in auditor, dan jumlah foto CEO dalam laporan tahunan menunjukkan pengaruh positif signifikan terhadap kecurangan laporan keuangan. Sementara itu, ineffective monitoring dan dualism position menunjukkan pengaruh negatif signifikan. Temuan ini mengindikasikan bahwa beberapa elemen dalam kerangka fraud pentagon secara signifikan mempengaruhi kecurangan laporan keuangan pada BUMN di Indonesia, dengan model menjelaskan 62,6% varians dalam pendeteksian fraud.
MODERATING EFFECT OF WORK EXPERIENCE IN THE INFLUENCE OF PROFESSIONALISM, INDEPENDENCE, AND COMPETENCE ON AUDIT QUALITY Poernamawatie, Fahmi; Hidayah, Wahyuni; Widyawati , Titis Indah; Siagian, Deriska Emiria; Hertanto, Ronny Hendra
JURNAL EKBIS Vol 26 No 1 (2025): Jurnal Ekbis : Jurnal Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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Abstract

The issue of declining audit quality in Indonesia has now become a public concern. The number of cases involving public accountants in financial scandals can have a major impact on both the economy, public trust, and the reputation of the accounting profession. This study aims to analyze the moderating effect of work experience on the effect of professionalism, independence, and competence on audit quality. Data were collected through a survey involving 42 KAP auditors in the Greater Malang area. Hypothesis testing was carried out using the PLS-SEM method. The results showed that professionalism had no significant effect on audit quality with a p-value of 0.220, independence and competence had a positive and significant effect on audit quality with a p-value of 0.047 and 0.083, respectively. Work experience is able to moderate the effect of professionalism on audit quality with a p-value of 0.086, but is unable to moderate the effect of independence and competence on audit quality with a p-value of 0.950 and 0.417. This finding indicates that although work experience can increase the impact of professionalism on audit quality, independence and competence factors still require continuous development that does not only rely on experience.
Green Competitive Advantage as a Mediator of Green Strategy in Indonesia's Financial Performance Prasetya, Fenny Veliana; Sri Hastuti; Fahmi Poernamawatie; Mitha Endah Aprillia; Alvia Intan Magroaini
Jurnal Riset Akuntansi dan Auditing Vol 12 No 2 (2025): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v12i2.835

Abstract

This study investigates the influence of green accounting, eco-innovation, and environmental performance on corporate financial results, with green competitive advantage as a mediating variable. The research subjects included companies in the raw materials sector listed on the Indonesia Stock Exchange for the 2022-2023 period. The method used was a quantitative approach with secondary data from the annual and sustainability reports of 46 companies, analysed using the partial least squares (SEM-PLS) structural equation modelling method. The results showed that the three main variables contributed significantly to the formation of green competitive advantage, but had no direct or indirect effect on financial performance. This finding suggests that a desire strategy does not have a short-term financial impact if it is not involved in a company's core activities. This novel research lies in the use of green competitive advantage as a mediating variable in the context of the raw materials industry sector, which has not been widely discussed in previous research in Indonesia. The implications of this research provide policy guidance for management and regulators in developing applicable green strategies. Limitations lie in the limited indicators, so it is recommended that future research use more diverse measures. Abstrak - Penelitian ini mengeksplorasi pengaruh akuntansi hijau, inovasi ramah lingkungan, dan kinerja lingkungan terhadap hasil keuangan perusahaan, dengan keunggulan kompetitif hijau sebagai variabel mediasi. Objek penelitian mencakup perusahaan sektor bahan baku (bahan dasar) yang terdaftar di Bursa Efek Indonesia periode 2022-2023. Metode yang digunakan adalah pendekatan kuantitatif dengan data sekunder dari laporan tahunan dan keberlanjutan 46 perusahaan, dianalisis menggunakan metode structural equation modeling berbasis partial least squares (SEM-PLS). Hasil penelitian menunjukkan bahwa ketiga variabel utama memberikan kontribusi yang signifikan terhadap pembentukan keunggulan kompetitif hijau, namun tidak memiliki pengaruh langsung maupun tidak langsung terhadap kinerja keuangan. Temuan ini menunjukkan bahwa strategi keinginan belum memberikan dampak finansial jangka pendek jika tidak terlibat dalam aktivitas inti perusahaan. Penelitian baru ini terletak pada penggunaan keunggulan kompetitif hijau sebagai variabel mediasi dalam konteks sektor industri bahan baku, yang belum banyak dibahas dalam penelitian sebelumnya di Indonesia. Implikasi penelitian memberikan arahan kebijakan bagi manajemen dan regulator untuk menyusun strategi hijau yang aplikatif. Keterbatasan terletak pada indikator yang terbatas, sehingga disarankan penelitian selanjutnya menggunakan ukuran yang lebih beragam.
Analysis of Fixed Asset Accounting Following Changes in the Status of State Universities as Legal Entities (PTNBH) Hertrianto, Indra Prihatma; Poernamawatie, Fahmi; Hertanto, Ronny Hendra; Hastuti, Sri
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 6 (2025): August 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i6.494

Abstract

This study aims to analyze the accounting treatment of fixed assets following the change in status of Malang State University to a State-Owned Legal Entity Higher Education Institution (PTNBH). This change in status requires a transition from Government Accounting Standards (SAP) to Financial Accounting Standards (SAK), particularly PSAK 16 and ISAK 35. The research focuses on the calculation of depreciation expenses for fixed assets as determined in the Initial Asset Value (IAV). Data was collected through interviews and documentation, which were then analyzed using a descriptive case study approach. The research results indicate irregularities in depreciation charges, both too high and too low, primarily caused by the calculation method in the SIMAK BMN system. To address this, a prospective approach in accordance with PSAK 25 was applied. This adjustment includes the establishment of new useful lives, new book values, and new depreciation bases. Significant differences in depreciation charges between 2022 and 2023 were also found, primarily due to corrections for past errors. This study emphasizes the importance of validating asset data and selecting appropriate accounting methods to support the transparency and accountability of PTNBH's financial statements
Co-Authors Achmad Dahlan Acmad Dahlan Afifah, Muthia Putri Ahmad Dahlan Alvia Intan Magroaini Andora, Andora Andrianti, Dinda Anik Yuesti Anwar Made Anwar Made Ariska, Widi Dwi Atul Aini, Azhari Azhari Atul Aini Dadieng Kurniawan Dinda Andrianti Dwi Orbaningsih Endang Suswati Hari Setiono Hari Setiono, Hari Hendra Hertanto, Ronny Hertrianto, Indra Prihatma Hidayah, Wahyuni I Nyoman Susipta Indah Widyawati, Titis Maxi Maroep Mentari Citra Pasia Hadi Mentari Citra Pasia Hadi Mitha Endah Aprilia Mitha Endah Aprillia Nanda Putri Aprilianti Pitalokasari, Nurfilaili Diah Prasetya, Fenny Veliana Prila Safril Ataladin Madani Puji Agus Kurniawan Putu Noah Aletheia Adnyana Rahayu, Laras Puji Rika Amelia Ganggi Roni Hendra Hertanto Ronny Hendra Ronny Hendra Hertanto S.B.P. Handhajani Safa Azora, Aura Saharana, Anindya Salsa Aisya Salsa Aisya Samuel Eko Saputra Siagian, Deriska Emiria Slamet Hermanto Sri Hastuti Titis Indah Widyawati Widyawati , Titis Indah Yuli Winarni Yuli Winarni