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All Journal JURNAL PENGABDI Jurnal Pengabdian Kepada Masyarakat Perwira Journal of Economics and Business (PJEB)
Karunia Zuraidaning Tyas
Universitas Perwira Purbalingga
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Pendampingan Pencatatan Keuangan Sederhana Bagi Pelaku UMKM Bidang Pariwisata di Desa Petahunan, Kab. Banyumas Aning Fitriana; Reza Rahmadi Hasibuan; Karunia Zuraidaning Tyas; Dyah Supriatin
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2022): Mei 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v2i1.787

Abstract

Micro, Small, and Medium Entreprisess are businesses run by commoner with limited capital, and apply simple technology. Micro, Small, and Medium Enterprises are an important part of the country's economy so it needs the role of the government to be able to support the existence of MSMEs. But the challenges faced by MSMEs are not easy such as making simple financial statements so that later they can be used as a condition for credit applications at banks, this is done so that MSMEs continue to grow and can innovate. The purpose of this activity is that business actors/MSMEs in Petahunan  can apply continuously to simple financial records on each transaction. Methods carried out by counseling, training and mediation, as well as direct practice regarding recording transactions. The results showed that the participants enthusiastically participated in counseling, actively asking to be able to make financial statements simply.  Based on this activity, it can be concluded that the MSMEs of petahunan  have understood the importance of recording transactions to make simple financial statements. This will certainly have a good impact on business continuity and to create economic independence.
Sosialisasi Buku Kas Sebagai Solusi Pembukuan Keuangan Digital UMKM Desa Banjaran Kab. Purbalingga Aning Fitriana; Karunia Zuraidaning Tyas; Anastasia Anggarkusuma Arofah; Nugroho Budi Wirawan
Jurnal Pengabdi Vol 6, No 2 (2023): Oktober 2023
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jplp2km.v6i2.68706

Abstract

MSMEs have an important role in contributing to a country's revenue. In Indonesia, the number of MSMEs is very large, but the majority of MSMEs still do not have good and correct financial management knowledge. There are still many MSMEs who record business transaction activities manually and have not yet led to digitization in bookkeeping. Thus, digital bookkeeping is needed to make it easier for MSME actors to record business transaction activities. This method consists of the preparation, planning, implementation and evaluation stages. In general, the implementation of cash book socialization activities for MSME business actors in Banjaran Village, Purbalingga Regency has been running smoothly and in accordance with the planned program of activities. With this activity, MSMEs business gain new knowledge about managing financial management with a cash book as a digital financial accounting solution. And MSMEs consider the cash book application to be very easy to use and very helpful for MSMEs business in recording transactions when running a business. 
PENGARUH FINANCIAL STABILITY, FINANCIAL TARGETS, EXTERNAL PRESSURE, INEFFECTIVE MONITORING, DAN CHANGE IN AUDITOR TERHADAP FINANCIAL STATEMENT FRAUD Helliyana Saputeri; Karunia Zuraidaning Tyas; Aning Fitriana
Perwira Journal of Economics & Business Vol 6 No 1 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/8h798s51

Abstract

Financial statement fraud is an intentional act committed by company staff that results in the presentation of inaccurate information or the omission of material information in financial reporting. This study aims to empirically examine the effect of financial stability, financial targets, external pressure, ineffective monitoring, and change in auditor on financial statement fraud. The study population was 95 foods and beverages manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2024. The sample size was 29 companies selected using purposive sampling, resulting in a total sample size 116 over a four-year period. Multiple linear regression analysis was used for data analysis. The results indicate that financial stability, financial targets, external pressure have a positive effect on financial statement fraud, while ineffective monitoring and change in auditor have no effect on financial statement fraud. Therefore, financial stability, financial targtes, external pressure indicate that both internal and external financial pressure can encourage management to commit fraud in financial reporting. Meanwhile, ineffective monitoring and change in auditor require strengthening internal control systems and increasing financial transparency, espicially in situations of high financial pressure, to minimize the risk of financial statement fraud.
Co-Authors Anastasia Anggarkusuma Arofah Aning Fitriana Dyah Supriatin Hasibuan, Reza Rahmadi Helliyana Saputeri Nugroho Budi Wirawan