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Anggreni Dian Kurniawati
Faculty Of Business And Economics, Universitas Atma Jaya, Yogyakarta, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PELATIHAN PEMBUKUAN AKUNTANSI DENGAN KOMPUTERISASI SEDERHANA PADA LURIK MULYATEX PEDAN KLATEN Indraswono, Cahyo; Hatta, Atika Jauharia; Kusumawati, Toyibah; Marwanta, Y. Yohakim; Sabandi, Muhammad; Kurniawati, Anggreni Dian; Putri, Kamalia; Andriyani, Bianka
Jurnal Dharma Bhakti Ekuitas Vol. 7 No. 1 (2022): Jurnal Dharma Bhakti Ekuitas
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v7i1.564

Abstract

The purpose of this community service program is to improve the ability of Mulyatex Lurik craftsmen to manage their finances through simple accounting books. UMKM Mulyatex operates in the Pedan Klaten area, which is a lurik production center. The main issue for micro, small, and medium-sized enterprises (MSMEs) is the use of accounting books, which are still very simple, consisting of records in a small book relating to receivables owned by customers and debts owned by the owner. The method used by the servant to help improve financial management skills is carried out by providing structured training and assistance to carry out computer-based bookkeeping that is still simple, namely by using the Excel program that has been designed by the servant. The results of the service show better recording abilities, so that the Mulyatex lurik manager is able to find out how much profit is actually earned, determine the cost of production, and better record debts and receivables.Keywords: MSME accounting, computerized accounting, Mulyatex Lurik, community partnership program. ABSTRAKTujuan dari pengabdian masyarakat ini adalah untuk meningkatkan kemampuan perajin lurik Mulyatex dalam mengelola keuangannya melalui pembukuan akuntansi sederhana. UMKM Mulyatex beroperasi di daerah Pedan Klaten yang merupakan sentra produksi lurik. Masalah utama dari usaha mikro, kecil dan menengah (UMKM) ini adalah penggunaan pembukuan akuntansi yang masih sangat sederhana, yaitu dengan menggunakan pencatatan pada buku kecil terkait piutang yang dimiliki pelanggan maupun hutang yang dimiliki oleh pemilik. Metode yang dilakukan oleh pengabdi untuk membantu meningkatkan kemampuan pengelolaan keuangan ini dilakukan dengan memberikan pelatihan dan pendampingan secara terstruktur untuk melakukan pembukuan berbasis komputer yang masih sederhana, yaitu dengan menggunakan program excel yang telah dirancang oleh pengabdi. Hasil pengabdian menunjukkan kemampuan pencatatan yang lebih baik, sehingga pengelola lurik Mulyatex mampu mengetahui berapa keuntungan yang sesungguhnya diperoleh, menetapkan harga pokok produksi, serta mencatat hutang dan piutang secara lebih baik.Kata kunci: akuntansi UMKM, komputerisasi akuntansi, lurik Mulyatex, program kemitraan masyarakat.
ANALISA FRAUD DIAMOND DALAM PENDETEKSIAN TINDAKAN FINANCIAL SHENANIGANS Anggreni Dian Kurniawati
Modus Vol. 33 No. 2 (2021): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v33i2.4658

Abstract

ABSTRACTConflicts of interest between investors as principals and management as agents that often benefit one party, triggering fraud in financial reporting. Fraudulent financial statements can be indicated by the existence of financial shenanigans, namely opportunistic earnings management actions that cause the financial statements presented to be inconsistent with the actual company performance. The study used four components of the fraud diamond that were suspected of causing financial shenanigans to occur in the company. This study will use the earnings manipulation shenanigans. The sample of this research is companies listed on the Indonesia Stock Exchange with the 2016-2018 observation period. Hypothesis testing is done by using multiple regression tests. The results of this hypothesis testing indicate that the two components of fraud diamond, namely pressure proxied by financial targets and rationalization, which is proxied by total accruals, have a positive effect on financial shenanigans. The results of this study fail to prove that the other two components of fraud diamond, namely opportunities that are proxied by nature of industry, have a negative effect on financial shenanigans and the change of directors has no effect on financial shenanigans. The results of this study are expected to be a reference for auditors in detecting fraudulent financial statements that occur because of  financial shenanigans.Keywords:     earning manipulation shenanigans; financial shenanigans; financial statement fraud; fraud diamondABSTRAKKonflik kepentingan antara investor selaku prinsipal dengan manajemen selaku agen yang seringkali menguntungkan satu pihak sehingga memicu terjadinya kecurangan dalam pelaporan keuangan. Kecurangan laporan keuangan dapat ditandai dengan adanya tindakan financial shenanigans yaitu tindakan manajemen laba oportunistik yang menyebabkan laporan keuangan yang disajikan tidak sesuai dengan kinerja perusahaan sebenarnya. Penelitian menggunakan empat komponen fraud diamond yang diduga menyebabkan terjadinya tindakan financial shenanigans yang terjadi di perusahaan. Penelitian ini akan menggunakan earnings manipulation shenanigans. Sampel penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia dengan periode amatan tahun 2016-2018. Pengujian hipotesis dilakukan dengan menggunakan uji regresi berganda. Hasil pengujian hipotesis ini menunjukkan bahwa dua komponen fraud diamond yaitu tekanan yang diproksikan dengan target keuangan dan rasionalisasi yang diproksikan dengan total akrual berpengaruh positif terhadap financial shenanigans. Hasil penelitian ini tidak berhasil membuktikan bahwa dua komponen fraud diamond lainnya yaitu peluang yang diproksikan dengan nature of industry berpengaruh negatif terhadap financial shenanigans dan pergantian direksi tidak berpengaruh terhadap financial shenanigans. Hasil penelitian ini diharapkan dapat menjadi acuan auditor dalam melakukan pendeteksian terhadap kecurangan laporan keuangan yang terjadi karena adanya tindakan financial shenanigans ini.Kata kunci:     earnings manipulation shenanigans; financial shenanigans; kecurangan laporan keuangan; fraud diamond
FRAUD DIAMOND SEBAGAI INDIKATOR DECEPTIVE INCOME SMOOTHING DI PERUSAHAAN PERBANKAN PUBLIK INDONESIA Juniarty, Daniella Angelika; Kurniawati, Anggreni Dian
Modus Vol. 37 No. 1 (2025): VOL 37 NO 1 (2025)
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v37i1.10252

Abstract

This study aims to investigate how the fraud diamond analysis framework affects the potential of deceptive income smoothing in Indonesian banking companies. Banking companies are firms that operate under very strict regulations and are vital to the Indonesian economy, nevertheless infrequently investigated, particularly given the high likelihood of vulnerability associated with excessive income smoothing practices. The four elements of fraud diamond are pressure, opportunity, rationalization, and capability. This approach served as the foundation for analyzing the prevalence of excessive income smoothing practices in the banking sector in this study. This study employs a quantitative method with archival data with the sample comprises 41 publicly traded banking companies from 2019 to 2022. Following the effects of the COVID-19 pandemic on banking institutions, this time frame was used to additionally observe the degree of susceptibility to income smoothing. The independent variables in this study are the elements of the fraud diamond measured by financial stability, ineffective monitoring, change in auditor, and the frequency of CEO tenure experience, while the dependent variable is income smoothing. Logistic regression is used to conduct hypothesis testing. The results of this study indicate that auditor rotation affects income smoothing, while the other three variables, namely financial stability, ineffective supervision, and the frequency of CEO tenure experience, do not affect income smoothing. The results of this study can assist management in developing effective policies to detect and prevent excessive income smoothing practices in banking companies. Keywords:    fraud diamond; deceptive income smoothing; banking companies; fraudulent financial reporting. Penelitian ini bertujuan untuk menguji pengaruh kerangka analisis fraud diamond terhadap potensi perataan laba yang menipu pada perusahaan sektor perbankan di Indonesia. Perusahaan perbankan merupakan perusahaan yang memiliki regulasi yang sangat ketat dan sangat krusial bagi perekonomian Indonesia, namun masih jarang diteliti, apalagi sektor ini memiliki probabilitas kerentanan yang tinggi terkait praktik perataan laba yang berlebihan. Fraud diamond terdiri dari empat elemen yaitu tekanan, kesempatan, rasionalisasi, dan kapabilitas. Kerangka ini digunakan sebagai landasan analisis terjadinya praktik perataan laba yang berlebihan di sektor perbankan dalam penelitian ini. Penelitian ini menggunakan metode kuantitatif dengan data arsip dan sampel penelitian berjumlah 41 perusahaan perbankan publik pada tahun 2019-2022. Periode ini dipilih untuk melihat pula tingkat kerentanan perataan laba yang menipu pasca dampak pandemi Covid-19 pada perusahaan perbankan. Variabel independen dalam penelitian ini adalah elemen fraud diamond yang diukur dengan stabilitas keuangan, pemantauan yang tidak efektif, pergantian auditor, dan frekuensi pengalaman jabatan CEO, sedangkan variabel dependennya adalah perataan laba. Regresi logistik digunakan untuk melakukan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa pergantian auditor berpengaruh terhadap perataan laba, sedangkan ketiga variabel lainnya yaitu stabilitas keuangan, pengawasan yang tidak efektif, dan frekuensi pengalaman jabatan CEO tidak berpengaruh terhadap perataan laba. Hasil penelitian ini dapat memberikan masukan kepada manajemen dalam upaya membuat kebijakan yang efektif untuk mendeteksi dan mencegah praktik perataan laba yang berlebihan di perusahaan perbankan. Kata kunci:    fraud diamond; perataan laba yang menipu; perusahaan perbankan; kecurangan laporan keuangan.
Enhancing Sustainable Transparency: A Content Analysis of Sustainability Reporting in Financial vs. Non-financial Sectors Kurniawati, Anggreni Dian; Michelle, Paullyne
KINERJA Vol. 29 No. 1 (2025): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v29i1.10338

Abstract

Sustainability reporting is becoming increasingly important for companies across various industries due to the growing awareness of sustainability issues and the stakeholders demand for sustainability performance information. However, sustainability reporting practices might differ throughout industries due to their specific characteristics. This study aims to compare sustainable reporting practices in financial and non-financial industries. A descriptive qualitative approach using secondary data is chosen in which the 2022 sustainability report was produced by the top ten financial and non-financial companies listed on the Indonesia Stock Exchange. This study uses content analysis with Landrum model categories and keyword frequency to evaluate the transparency levels of financial and non-financial industries’ sustainability reporting. The findings reveal that financial industries disclose more about the environment or ecology than non-financial industries that are more business- centered. The results of this study contribute to companies improving sustainable reporting practices and helping stakeholders understand sustainability information reported by companies in different industries so that they can make better decisions.
DEVELOPMENT OF SIBHOTIK MOTIF DESIGNS, ACCOUNTING BOOKKEEPING AND DIGITAL MARKETING IN SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs) Hatta, Atika Jauharia; Kusumawati, Toyibah; Marwanta, Y. Yohakim; Indraswono, Cahyo; Kurniawati, Anggreni Dian
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 5 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v5i2.6995

Abstract

The aim of this community service is to improve the capabilities of the Wijayakusuma batik group SMEs in developing shibotik motif designs, accounting bookkeeping for recording transactions, and digital marketing using internet websites. This SME is in Ngandong village, Gantiwarno subdistrict, Klaten, chaired by Ms. Wijayanti. This group has several priority problems that must be resolved, including: fabric motif designs that are still monotonous and less attractive, bookkeeping that does not exist or financial records are still very simple, and marketing that is still traditional, namely only by word of mouth. The solution then provided by the community service to overcome this problem was to provide batik design training on shibori which is known as Shibotik, simple accounting bookkeeping training for SMEs either manually or simply computerized, as well as internet website development and training for marketing. The method approach applied is participatory training and supervision, partners will always be involved in every activity process. The output that has been achieved in this service is batik motifs applied to shibori, a simple accounting system for SMEs, and an internet website for marketing. With this training, partners are expected to have good skills and abilities in financial management, production and marketing.
Assessing the Risk of Fraudulent Financial Reporting in Indonesian Banking Companies Through the Lens of Hexagon Fraud Analysis Sare, Mathildis Tellyani Sega; Kurniawati, Anggreni Dian
KINERJA Vol. 29 No. 2 (2025): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v29i2.12289

Abstract

The study aims to determine the impact of hexagon fraud on the detection of potential fraudulent financial statements. The study identified several factors that may have contributed to the emergence of potentially fraudulent financial reporting. These factors included the financial stability of the pressure element, the ineffective monitoring of the opportunity element, the change of auditor of the rationalization element, changes in the director of the capability element, the CEO duality of the ego element, and the political connection of the collusion element. The Eckel Index projects the possibility of fraudulent financial statements. The sample in this study is a banking company listed on the Indonesian Stock Exchange in the period 2018 to 2022. Sample obtained by purposive sampling. This study will highlight the possibility of fraudulent financial reporting, particularly regarding income smoothing practices used by Indonesian banks. The insights obtained from the hexagon fraud analysis can be leveraged by a banking institution to enhance its sustainable management procedures in the future.
Penerapan Program SCORE pada UMKM di Yogyakarta Putra, Tegar Satya; Kurniawati, Anggreni Dian
Jurnal Atma Inovasia Vol. 3 No. 3 (2023)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v3i3.7016

Abstract

Banyak UMKM yang belum mempunyai daya saing yang berkelanjutan karena berbagai kendala internal seperti rendahnya pengetahuan dan kapabilitas sumber daya manusia. Kondisi ini diperparah dengan adanya pandemi Covid-19 sehingga diperlukan pendampingan UMKM untuk memastikan keberlanjutan UMKM. Tim pengabdian FBE UAJY, bekerjasama dengan Karya Dua Perempuan menyelenggarakan pendampingan program SCORE untuk UMKM di Yogyakarta dengan tujuan untuk meningkatkan produktivitas dan keadaan lingkungan kerja pada UMKM. Metode yang digunakan adalah pencampuran antara coaching (pembinaan) dan class lecture dengan pendekatan inquiry based. Berdasarkan hasil baseline assessment, UMKM binaan memiliki permasalahan mendasar yaitu kurang efektifnya komunikasi di tempat kerja dan lantai produksi yang berantakan dan tidak lean. UMKM binaan kemudian membuat EIP untuk mengatasi permasalahan tersebut dan hasil akhirnya, UMKM binaan mengalami perubahan signifikan dan dapat menyelesaikan permasalahan tersebut serta berdampak pada meningkatnya produktivitas. Selain itu, UMKM binaan juga telah mampu merapikan tempat kerja dan lantai produksinya sehingga tempat kerja menjadi lebih nyaman dan kondusif. Perubahan dan dampak positif yang didapatkan oleh UMKM binaan ini kemudian masih dilanjutkan oleh UMKM binaan, dengan kata lain, program ini berkelanjutan dan memiliki manfaat yang nyata bagi UMKM binaan.
Pelatihan Akuntansi UMKM Berbasis Excel kepada Musyawarah Guru Mata Pelajaran Ekonomi, Provinsi Daerah Istimewa Yogyakarta Pratama, Yohanes Mario; Widyatini, Ignatia Ryana; Budiharta, Pratiwi; Ardiati, Aloysia Yanti; Purwaningsih, Anna; Budisantoso, A. Totok; Iswari, Tabita Indah; Kurniawati, Anggreni Dian
Jurnal Atma Inovasia Vol. 3 No. 6 (2023)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v3i6.7873

Abstract

MGMP Economics is a forum for high school teachers in economics subjects which was formed in order to discuss and solve problems related to the economics learning process. Every educator is encouraged to improve professional skills in their respective fields, one of which is financial literacy. This Community Service aims to provide Excel-based EMKM accounting training with the aim of providing knowledge regarding the importance of accounting in a business, especially MSMEs. This service method is in the form of face-to-face counseling on August 3, 2023. The participants are given training regarding basic accounting equations, profit and loss reports, statements of financial position, and the accounting cycle using Excel. Simple exercises are the material for discussion in this training so that participants can understand them well. The participants took part in this training enthusiastically and were able to understand material related to the preparation of EMKM financial reports using Excel. Keywords — MSME, MGMP Economics, MSME’s Accounting, Financial Report, Excel MGMP Ekonomi adalah wadah guru SMA mata pelajaran ekonomi yang dibentuk dalam rangka membahas dan menyelesaikan permasalahan terkait proses pembelajaran ekonomi. Setiap pendidik didorong untuk meningkatkan kemampuan profesional di bidangnya masing-masing, salah satunya literasi keuangan. Pengabdian Masyarakat ini bertujuan untuk memberikan pelatihan akuntansi EMKM berbasis excel dengan tujuan untuk memberikan pengetahuan terkait pentingnya akuntansi dalam suatu usaha, khususnya UMKM. Metode pengabdian ini berupa penyuluhan secara tatap muka pada tanggal 3 Agustus 2023. Para peserta diberikan pelatihan terkait persamaan dasar akuntansi, laporan laba rugi, laporan posisi keuangan, dan siklus akuntansi menggunakan excel. Latihan-latihan soal sederhana menjadi bahan diskusi dalam pelatihan ini supaya peserta dapat memahami dengan baik. Para peserta mengikuti pelatihan ini dengan antusias dan dapat memahami materi terkait penyusunan laporan keuangan EMKM menggunakan excel. Kata Kunci—UMKM, MGMP Ekonomi, Akuntansi EMKM, laporan keuangan, Excel
Pelatihan Software Akuntansi untuk Musyawarah Guru Mata Pelajaran Ekonomi Daerah Istimewa Yogyakarta Kurniawati, Anggreni Dian; Widyatini, Ignatia Ryana; Setiawan, Wimpie Yustino; Pratama, Yohanes Mario; Iswari, Tabita Indah; Budiharta, Pratiwi; Budisantoso, Totok; Purwaningsih, Anna
Jurnal Atma Inovasia Vol. 4 No. 5 (2024)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v4i5.9565

Abstract

Economic disruption and changes in corporate operations in the Fourth Industrial Revolution will necessitate the understanding and control of artificial intelligence, or robots. This is a major issue, but it is also important for economic teachers to introduce companies that are already successful and sophisticated. Accounting software may help make bookkeeping, analyzing, reporting, and investigating easier and more precise; this concludes an opportunity in this era. Therefore, educational institutions must develop graduates who are adaptable and have soft skills. The Accounting Program and Financial Accounting Pillar team respond to economic teachers at MGMP in the Special Region of Yogyakarta by organizing a discussion forum and simulation to provide them with knowledge and best practices for using accounting software to manage business activities and achieve effective and efficient business outcomes. These exercises involve a class lecture using an andragogic approach. The discussion results suggest that economic teachers have best practices to offer accounting software to their pupils. On the other hand, it can increase teaching motivation for improving both financial and technology for themselves and the topic itself.
Enhancing Sustainable Transparency: A Content Analysis of Sustainability Reporting in Financial vs. Non-financial Sectors Kurniawati, Anggreni Dian; Michelle, Paullyne
KINERJA Vol. 29 No. 1 (2025): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v29i1.10338

Abstract

Sustainability reporting is becoming increasingly important for companies across various industries due to the growing awareness of sustainability issues and the stakeholders demand for sustainability performance information. However, sustainability reporting practices might differ throughout industries due to their specific characteristics. This study aims to compare sustainable reporting practices in financial and non-financial industries. A descriptive qualitative approach using secondary data is chosen in which the 2022 sustainability report was produced by the top ten financial and non-financial companies listed on the Indonesia Stock Exchange. This study uses content analysis with Landrum model categories and keyword frequency to evaluate the transparency levels of financial and non-financial industries’ sustainability reporting. The findings reveal that financial industries disclose more about the environment or ecology than non-financial industries that are more business- centered. The results of this study contribute to companies improving sustainable reporting practices and helping stakeholders understand sustainability information reported by companies in different industries so that they can make better decisions.
Co-Authors Aloysia Yanti Ardiati ANNA PURWANINGSIH Atika Jauharia Hatta Hambali Bianka Andriyani, Bianka Brillian Ardana Budisantoso, A. Totok Cahyo Indraswono, Cahyo Gabriella Hanny Kusuma, Gabriella Hanny Goldia Liku Sirupang Pongrangga Ignatia Ryana Widyatini, Ignatia Ryana Junaedi, Sheellyana, M. F. Juniarty, Daniella Angelika Marwanta, Y. Yohakim Michelle, Paullyne Muhammad Sabandi Pratiwi Budiharta, Pratiwi Putra, Tegar Satya Putri, Kamalia Sare, Mathildis Tellyani Sega Sisianti Dewi Putry Tabita Indah Iswari, Tabita Indah Theresia Diah Widiastuti, Theresia Diah Totok Budisantoso, Totok Toyibah Kusumawati Wimpie Yustino Setiawan, Wimpie Yustino Yohanes Mario Pratama