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All Journal Jurnal Keuangan dan Perbankan PROFIT : Jurnal Administrasi Bisnis Journal of Auditing, Finance, and Forensic Accounting Jurnal Akuntansi dan Perpajakan AKRUAL: Jurnal Akuntansi Jurnal Riset Pendidikan Ekonomi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Riset Inspirasi Manajemen dan Kewirausahaan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Manajemen Jurnal Sosial dan Teknologi Jurnal Pengabdian Masyarakat Nusantara Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Comprehensive Science Journal of Accounting Research, Organization and Economics (JAROE) Innovative: Journal Of Social Science Research Enrichment: Journal of Multidisciplinary Research and Development Jurnal Publikasi Ekonomi dan Akuntansi
Apriyanto, Gaguk
Universitas Merdeka Malang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pelatihan Pembukuan Sederhana Bagi UMKM untuk Meningkatkan Pengelolaan Keuangan Usaha di Kelurahan Kedungkandang Malang Gaguk Apriyanto
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 5 No. 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v5i2.5672

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the national economy, but the majority of MSME actors in Kedungkandang Village, Malang City still face obstacles in managing business finances. The main problems faced are the lack of separation of personal and business finances, unsystematic recording of transactions, and inability to prepare simple financial reports. This condition has an impact on the difficulty of MSME actors in knowing the real financial condition of the business, calculating accurate profit and loss, and accessing capital from financial institutions. The purpose of this community service activity is to improve the understanding and skills of MSME actors in doing simple bookkeeping as a basis for better business financial management. The implementation method includes lectures, direct practice, and mentoring by involving 25 MSME actors as participants. The material provided includes the basic concept of bookkeeping, recording cash transactions, calculating cost of goods sold, and preparing simple income statements. The results showed a significant improvement in participants' understanding, with an average pre-test score of 45.2 increasing to 82.6 in the post-test. As many as 92% of participants were able to record daily transactions correctly and 76% managed to compile a simple profit and loss report. This activity has a positive impact on the managerial ability of MSME actors in managing business finances.
The effect of profitability and liquidity on the value of companies with capital structure as an intervening variable Hidayatul Mukhtaro; Gaguk Apriyanto; Harianto Respati
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 10 (2024): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i10.87

Abstract

This research aims to describe profitability, liquidity, capital structure, and firm value; analyze the influence of profitability on capital structure; analyze the influence of liquidity on capital structure; analyze the influence of profitability on firm value; analyze the influence of liquidity on firm value; analyze the influence of capital structure on firm value; analyze the indirect effect of profitability on firm value through capital structure; and analyze the indirect effect of liquidity on firm value through capital structure. The population in this study consists of 27 listed companies. The sampling technique used is purposive sampling with criteria that provide financial reports for 4 years, from 2019 to 2022. Based on these criteria, a total of 13 companies were selected as samples. The data analysis technique used is path analysis. The results of the analysis show that profitability has a significant influence on capital structure. However, liquidity does not have a significant influence on capital structure. Profitability does not have a significant influence on firm value, whereas liquidity has a significant influence on firm value. Capital structure does not have a significant influence on firm value. Additionally, profitability does not have an indirect influence on firm value through capital structure, and neither does liquidity.
Pengaruh Risiko Likuiditas Dan Risiko Kredit Terhadap Kinerja Keuangan Perbankan Melalui Kualitas Aset Yuliastuti, Ririn; Apriyanto, Gaguk; Sihwahjoeni, Sihwahjoeni
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7197

Abstract

This study examines the mediating role of asset quality in the relationship between liquidity risk, credit risk and banking financial performance. Using panel data from 11 commercial banks listed on the Indonesia Stock Exchange during 2022-2024, this research employs path analysis and multiple linear regression. The findings reveal that liquidity risk (LDR) and credit risk (NPL) significantly influence asset quality (AQR), with credit risk showing a stronger effect (β=0.668, p<0.001). However, neither liquidity risk nor credit risk directly affects financial performance (ROA). Asset quality emerges as a full mediator, demonstrating a significant negative effect on ROA (β=-1.122, p<0.001). The indirect effects through asset quality are -0.0325 for liquidity risk and -0.7494 for credit risk. These results highlight that asset quality serves as a critical transmission mechanism, providing more comprehensive signals to investors than NPL or LDR alone. This study contributes to signaling theory and financial intermediation theory by demonstrating that the relationship between banking risks and profitability operates through complex mechanisms rather than direct pathways. 
Comparative Analysis of Fraud Pentagon Theory's Predictive Ability in Detecting Financial Statement Fraud Fransisca Sheltriana Subir; Gaguk Apriyanto; Diana Zuhroh
Jurnal Akuntansi dan Perpajakan Vol. 12 No. 1 (2026): Maret 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v12i1.17545

Abstract

This study aims to analyze and compare the efficacy of the fraud pentagon theory in detecting financial statement fraud at companies in the financial and consumer non-cyclicals sectors registered on the Indonesia Stock Exchange throughout the 2022-2024 period. The urgency of this research lies in the distinct operational and regulatory characteristics of both sectors in managing fraud risk. The independent variables analyzed encompass pressure (financial targets and external pressure), opportunity (by nature of industry and effective monitoring), rationalization (change in auditor), capability (changes in directors), and arrogance (frequency of CEO photos), while the dependent variable is financial statement fraud. The sample was selected using purposive sampling, resulting in 111 observations from the financial sector and 108 observations from the non-cyclical consumer sector. Data analysis was conducted using logistic regression. The results show that in the financial sector, financial targets, external pressure, and frequency of CEO photos have a effect. Meanwhile, in the consumer non-cyclicals sector, nature of industry and change in auditor have a effect, while the other independent variables have no effect on financial statement fraud in either sector. The implications of this study provide insights for regulators in formulating sector specific, risk based supervisory policies.
Co-Authors Achmad Firdiansjah Akidah Fitrah Bagus Setyawan Burhan, Mohammad Diana Zuhroh Eloi Diana Nokas Fransisca Sheltriana Subir Harmono, Harmono Hidayatul Mukhtaro Indyah Herdiyanti Kris Ulfan Kumar, Abdul Malik Maria Dwi Jemunu Marija Marija Maxion Sumtaky Moises Boling, Januario Nenik Mey Yetty Norman Sitinjak Palasari, Rr. Suci Parawiyati Parawiyati Pramudya Widodo, Tito Dimas Prasetiyo, Supriyadi Eko Prihat Assih Respati Respati Rizal Tri Arifiyanto Rohmatin, Binti Lailatur Sari Yuniarti Sihwahjoeni Sihwahjoeni Sihwahjoeni, Sihwahjoeni Subiantoro, Edi Sugeng Haryanto Sutriswanto Sutriswanto Sutriswanto, Sutriswanto Sutriswanto, Sutriswanto Ulfan, Kris Ulfan, Kris Vinsensius Vinsensius Vinsensius Vinsensius Yetty, Nenik Mey Yuliastuti, Ririn