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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Manajemen Dirgantara INSPIRASI (JURNAL ILMU-ILMU SOSIAL) Adbis : Jurnal Administrasi dan Bisnis Jurnal ABM Mengabdi Jurnal Pengabdian kepada Masyarakat TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT JOEL: Journal of Educational and Language Research AMMA : Jurnal Pengabdian Masyarakat International Journal of Economics, Business and Innovation Research KOPEMAS
Widanarni Pudjiastuti
STIE Malangkucecwara Malang
Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Public Health Social Sciences Transportation Other

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EARNING MANAGEMENT EFFECT ON FINANCIAL STATEMENT FRAUD, WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE Widanarni Pudjiastuti; Fera Tjahjani; Nanda Alivia Pratikasari; Bunyamin Bunyamin
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6433

Abstract

This study aims to explore the role of corporate governance as a moderating variable on the effects of earning management on financial statement fraud. The purposive sampling method was used to obtain 37 manufacturing multinational companies from Indonesia Stock Exchange (IDX) for the years 2018 – 2020. Moderated Regression Analysis (MRA) technique was used to test the Beneish M-score model. Earning management is proxied by discretionary accrual, and corporate governance is proxied by independent commissioners, managerial ownership, institutional ownership, and audit committee financial expertise. Earning management has a positive significant effect on financial statement fraud and audit committee financial expertise strengthens the effect of earning management on financial statement fraud. Meanwhile, independent commissioner, managerial ownership, and institutional ownership could not moderate earning management to financial statement fraud. The audit committee variable strengthened the relationship between earnings management and financial statement fraud, therefore, for further research employ the ethics of the audit committee as an additional variable.
FRAUD PENTAGON THEORY: INDICATION TOWARD FRAUDULENT FINANCIAL REPORTING ON NON-BANKING SECTOR Fera Tjahjani; Briantama Maulidza Rizky; Widanarni Pudjiastuti; Nawang Kalbuana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6026

Abstract

This study aimed to analyze the influence of the five elements in fraud pentagon theory to detect an indication of fraudulent financial reporting. Fraud pentagon consists of pressure which is proxied by financial stability, financial target, and external pressure, opportunity which is proxied by ineffective monitoring and nature of the industry, rationalization which is proxied by change of auditor and total accrual ratio, a competence which proxied by change of director, and arrogance which proxied by CEO’s picture frequency. The indication of fraudulent financial reporting which is proxied by restatement serves as the dependent variable. This study uses purposive sampling to select a representative sample. The sample is 37 financial non-banking companies that were listed on Indonesia Stock Exchange during the period 2017-2019, resulting in 111 firm-observation. The collected data is analyzed using logistic regression. The results of this study show that all variables which consist of financial stability, financial target, external pressure, ineffective monitoring, nature of the industry, change of auditor, total accrual ratio, change of director, and CEO’s picture frequency do not have significant influent to the indication of fraudulent financial reporting.
Mengelola Toyomarto Menuju Desa Wisata Terintegrasi Berbasis Digital Rina Rahmawati; Evi Maria; Dwi Nita Aryani; Widanarni Pudjiastuti; Sugeng Hariadi; Bunyamin; Siti Munfaqiroh
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 11 : Desember (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

Toyomarto Village in Singosari District, Malang has the potential to be developed as an integrated digital-based tourism destination. This community service activity aims to create synergies between tourism villages, communities, and other related institutions and stakeholders; improve the competence of human resources managing tourism villages; develop integrated education trip tour packages; and increase economic benefits for the wider community. Implementation of methods included FGDs and training of Pokdarwis and managers. The results achieved that the increasing of the capacity of tourism village managers in financial management and digital marketing; developing of integrated education trip tour packages; and increasing the cooperation between tourism stakeholders in Toyomarto Village. In conclusion, assistance in managing Toyomarto Tourism Village in an integrated manner can make this village a sustainable digital-based tourism village towards a global tourism village.
PENGARUH E-SERVICE QUALITY, TERHADAP LOYALITAS PELANGGAN YANG DI MODERASI VARIABEL KEPUASAN PELANGGAN (Studi pada Pelanggan Jasa Transportasi Online Gojek di Kota Malang) Widanarni Pudjiastuti Widanar; Dwi Danesty Deccasari; Dicky Hermawan Putra
Jurnal Manajemen Dirgantara Vol 16 No 2 (2023): Jurnal Manajemen Dirgantara, Desember 2023
Publisher : Sekolah Tinggi Teknologi Kedirgantaraan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56521/manajemen-dirgantara.v16i02.1001

Abstract

In the face of increasingly intense competition, Go-Jek needs to innovate in order to provide better services to its customers and attract new customers. One of the methods used is optimizing service delivery through the internet, known as e-service. E-service Quality is a new version of service quality (ServQual). This study aims to analyze whether customer satisfaction can moderate the relationship between E-service Quality and customer loyalty in the online transportation service industry of Gojek in Malang. The population of this study consists of all Gojek customers in Malang. The research sample was randomly selected using the accidental sampling method, with a total of 100 Gojek customers participating as respondents. Descriptive statistical analysis and path analysis using Partial Least Squares (PLS) were employed to analyze the data. The findings of this study indicate that customer satisfaction does not moderate the influence of E-service Quality on customer loyalty. This implies that there is no significant impact between E-service Quality and customer satisfaction on customer loyalty. Conversely, E-service Quality has a strong direct impact on customer loyalty without the moderation of customer satisfaction.
Penggunaan Aplikasi Akuntansi untuk Meningkatkan Kinerja Pelaporan Keuangan Istutik Istutik; Maretha Auliarahma Sugiarto; Widanarni Pudjiastuti
Jurnal Manajemen Dirgantara Vol 17 No 2 (2024): Jurnal Manajemen Dirgantara, Desember 2024
Publisher : Sekolah Tinggi Teknologi Kedirgantaraan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56521/manajemen-dirgantara.v17i2.1089

Abstract

Technological developments in the digital era have increased. This is a challenge for all business sectors. The emergence of information systems for preparing company financial reports is one of the technological advances. To manage company financial reporting, many cloud-based accounting software and information systems have emerged. Ngalup Collaborative Network manages its financial reporting using Jurnal.Id which provides a number of features to help record accounting and prepare business financial reports more effectively and on time. Jurnal.Id is easy to access at any time using the internet network without needing to be installed on the user's computer or laptop. This research analyzes the effectiveness and efficiency of implementing online accounting software in the operational activities of the Ngalup Collaborative Network in improving financial reporting performance. In its application, Jurnal.Id has been able to assist the accounting section of the Ngalup Collaborative Network in carrying out accounting recording work and preparing financial reports accurately and on time for stakeholder needs.
MEMBERDAYAKAN POLA HIDUP BERSIH DAN SEHAT DI MASYARAKAT MELALUI PROGRAM ANGSURAN JAMBAN SEHAT Rina Rahmawati; Bunyamin Bunyamin; Siti Munfaqiroh; Yupono Bagyo; Widanarni Pudjiastuti; Lindananty Lindananty; Wiyarni Wiyarni; Eko Sudjawoto
Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024 Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) 2021
Publisher : Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024

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

Abstract

Pertambahan jumlah penduduk yang tidak sebanding dengan area permukiman yang ada menimbulkan masalah meningkatnya pembuangan kotoran manusia. Dilihat dari segi kesehatan masyarakat, masalah pembuangan kotoran manusia merupakan masalah pokok untuk sedini mungkin diatasi. Untuk mencegah kontaminasi terhadap lingkungan, maka pembuangan tinja manusia harus dikelola dengan baik, yaitu menggunakan jamban yang dikategorikan sehat. Banyak masyarakat yang menggunakan jamban yang tidak memiliki tangki septik dan dapat mencemari sumber air. Tujuan diadakan kegiatan pengabdian masyarakat ini adalah untuk menambah pengetahuan dan mengubah perilaku warga di kelurahan Mojolangu Kecamatan Lowokwaru Malang, tentang pembuangan tinja pada jamban yang tidak sehat dapat merusak estetika dan dapat menjadi sumber penyakit. STIE Malangkucecwara Malang mendukung pemerataan masyarakat untuk menggunakan jamban sehat di masing-masing rumah. Program angsuran jamban sehat ini menargetkan sebanyak 253 Kepala Keluarga (KK) di kelurahan Mojolangu Kecamatan Lowokwaru Malang, sebagai implementasi dari Program Bhakti STIE Malangkucecwara.
Financial Performance Analysis Of The Agro Group Packaged Drinking Water Company In 2022-2024 Widanarni Pudjiastuti; Nola Ajeng Adellia; Muniroh
International Journal of Economics, Business and Innovation Research Vol. 4 No. 05 (2025): August - September, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i05.2299

Abstract

This study aims to determine the financial performance of the AGRO Group Bottled Drinking Water Company for 2022–2024 . This research is descriptive, meaning it describes a situation or area of interest systematically, factually, and accurately. The data sources used are: used in this study are secondary data obtained from Financial Report of 6 Branches of the AGRO Group Bottled Drinking Water (AMDK) Company from 2022 to 2024. The results of the study stated that overall, AGRO Group's financial performance during the 2022-2024 period showed significant variations among the six branches. Although some branches, such as CV. Banyumas Megah and CV. Centralindo Megah, showed good performance in terms of liquidity and solvency, there were several branches that still needed attention, especially CV. Tirta Indo Megah Kendari which consistently experienced difficulties in profitability. Branches such as CV. Tirta Indo Megah Kendari require more attention in debt management and operational costs. The results of this study provide a valuable evaluation tool for AGRO Group management to assess operational efficiency and resource management. By using ratio analysis, management can identify strengths and weaknesses in the financial structure, which can guide strategic decision-making.
Co-Authors )Lailatus Sa’adah Briantama Maulidza Rizky Bunyamin Bunyamin Dicky Hermawan Putra Didik Priyo S. Didik Priyo Sugiharto Dwi Danesti Dwi Danesti Dwi Danesty D. Dwi Danesty Deccasari Dwi Nita Aryani Dyah Aruning Puspita Eko Sudjawoto Eko Sudjawoto Eko Sudjawoto Evi Maria Farida Munawaroh Fera Tjahjani Istutik Kalbuana, Nawang lailatus sa'adah Lailatus Sa’adah Lailatus Sa’adah Lindananty Lindananty Maretha Auliarahma Sugiarto Marli Marli Muniroh Nanda Alivia Pratikasari Nola Ajeng Adellia Putri Galuh Tribuana Rahmasari Kusuma Rina Rahmawati Rina Rahmawati Rina Rahmawati Rina Rahmawati Rina Rahmawati Siti Munfaqiroh Sugeng Hariadi Taufik Djafri Wiyarni Wiyarni Yupono Bagyo Yuyuk Liana Zainul Arifin