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All Journal JURNAL AKUNTANSI DAN AUDITING Wahana Riset Akuntansi Community Development Journal Jurnal Ekonomi Dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat MALIA: Journal of Islamic Banking and Finance Patria : Jurnal Pengabdian Kepada Masyarakat Pena : Jurnal Ilmu Pengetahuan dan Teknologi Jurnal Litbang Kota Pekalongan Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Prosiding Seminar Nasional Program Pengabdian Masyarakat PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora DIMASEKA Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional Unimus Aktsar: Jurnal Akuntansi Syariah Business, Accounting, and Knowledge Journal
Catur Ragil Sutrisno
Prodi Akuntansi Fakultas Ekonomi Universitas Pekalongan
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pendampingan Siskeudes dan Profil Desa Sutrisno, Catur Ragil; Jannah, Kamalina Din; Shofiyuddin, Muhammad
DIMASEKA Vol 1 No 2 (2023): Oktober 2023
Publisher : FEB Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/dimaseka.v1i2.12

Abstract

Pemerintah desa diberi kewenangan mengelola pemerintahan secara mandiri. Sumber daya yang dimiliki berupa sumber daya alam ditambah dengan keuangan yang berasal dari berbagai sumber menjadikan kekayaan desa makin besar. Hal ini membutuhkan kemampuan mengelola serta tanggung jawab besar pemerintah desa. Penyelenggaraan pemerintah yang transparan dan akuntabel menjadi tuntutan. Terkait keuangan desa, Sistem Keuangan Desa merupakan upaya untuk mewujudkan harapan tersebut dan pendampingan terhadap penerapannya penting untuk dilakukan. Kegiatan pendampingan ini diharapkan memberi manfaat dan tujuan berupa peningkatan kinerja pemerintah desa, perbaikan kualitas pelayanan pemerintah desa, mendukung reformasi birokrasi, tercipta tertib administrasi pengelolaan keuangan desa.
Pendampingan Penyusunan Laporan Keuangan Primkoppol Resor Kota Pekalongan Sutrisno, Catur Ragil; Mahmudah, Dina Amalia; Kushermanto, Andi; Agustina, Dwi
PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 7 No 1 (2026): Januari 2026
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/abdms.v7i1.7253

Abstract

The financial statement preparation assistance program at PRIMKOPPOL Resor Kota Pekalongan for the 2024 fiscal year aimed to strengthen the management’s capacity in understanding and applying the Financial Accounting Standards (SAK) as regulated by the Permenkop No. 2 Tahun 2024. Conducted over two weeks, the program included stages of coordination, planning, analysis, and correction of the cooperative’s financial reports and performance. The results indicate that PRIMKOPPOL’s financial statements were prepared with greater transparency and accountability, though improvements are still needed in the cash flow and equity change reports. These results demonstrate that the cooperative maintains sound financial performance, efficiently manages its assets, and possesses strong financial resilience. The assistance program successfully enhanced the accountability and professionalism of the cooperative’s management in preparing financial statements in accordance with accounting standards.
PROFIT DISTRIBUTION MANAGEMENT PADA BANK SYARIAH fitri, fitriyana; Adriyani, Komala; Sutrisno, Catur Ragil
MALIA: Journal of Islamic Banking and Finance Vol 2, No 1 (2018)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v2i1.4758

Abstract

This study aims to analyze the influence of the proportion of third party funds (DPK), operational cost to operating income (BOPO), financing to deposit ratio (FDR), bank size and capital adequacy ratio (CAR) to profit distribution management at Sharia Bank. The population is all Sharia Commercial Banks in Indonesia, the period of 2012-2015. Samples were taken using purposive sampling technique. The results show that third party funds (DPK), finance to deposit ratio (FDR) and bank size have no significant effect on profit distribution management (PDM). While BOPO and capital adequacy ratio (CAR) have a significant effect on profit distribution management (PDM).
Akuntansi dan Aplikasi Pesantren: Menuju Modernisasi Tata Kelola Pesantren Sutrisno, Catur Ragil; Al Farisi, Salman; Ilmiani, Amalia; Khoiri, Habib; Agung Prasetya, Nanda
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 2 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i2.29483

Abstract

This study uses a quantitative descriptive method to describe the phenomenon accurately without testing a specific hypothesis. This study focuses on the financial governance of Islamic boarding schools in Pekalongan Regency by involving 44 ustadz/ustadzah as respondents who were selected randomly. Primary data were collected through questionnaires. The results of the study indicate that most Islamic boarding schools still maintain traditional learning methods (salaf), and some have combined formal curriculum. Regarding financial management, most Islamic boarding schools have a simple bookkeeping system, and some have adopted a more structured accounting system supported by accounting applications or integrated information systems. These findings underline the importance of accounting training and information system development to improve Islamic boarding school accountability. There is an urgent need for Islamic boarding schools to adapt to the demands of modern governance without sacrificing their traditions.
SOSIALISASI UU PESANTREN: MENINGKATKAN PEMAHAMAN DAN PENGUATAN KELEMBAGAAN PESANTREN DI PP. NURUL HUDA AN-NAJAH Catur Ragil Sutrisno; Salman Al Farisi; Andi Kushermanto; Amalia Ilmiani; Nanda Agung Prasetya; Habib Khoiri
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37302

Abstract

Abstrak Undang-Undang Nomor 18 Tahun 2019 tentang Pesantren menandai pengakuan resmi terhadap pesantren sebagai bagian dari sistem pendidikan nasional di Indonesia. UU ini memberikan dasar hukum bagi pengelolaan, pengakuan, perlindungan, dan pemberdayaan pesantren, yang selama berabad-abad telah menjadi pilar dalam membentuk moral, spiritual, dan intelektual umat Islam di Indonesia. Undang-undang ini diharapkan mampu meningkatkan kualitas pesantren melalui peningkatan sumber daya manusia serta sarana dan prasarana. Meski demikian, tantangan dalam implementasinya, seperti minimnya pemahaman masyarakat pesantren terhadap undang-undang ini, mendorong pentingnya sosialisasi yang berkelanjutan. Sosialisasi dalam kegiatan pengabdian Masyarakat (PkM) ini dilakukan melalui metode penyuluhan oleh berbagai pihak, termasuk pemerintah dan akademisi, guna memastikan pesantren memahami hak dan kewajiban yang diatur dalam undang-undang serta mempersiapkan diri menghadapi tantangan modern. Universitas Pekalongan, melalui program pengabdian kepada Masyarakat bekerjasama dengan PP Nurul Huda An-Najah Banin Banat, juga turut berperan dalam menyebarluaskan informasi terkait UU Pesantren, dengan tujuan memfasilitasi dialog antara pemerintah, pengelola pesantren, dan masyarakat untuk memastikan implementasi yang tepat guna memperkuat peran pesantren dalam pembangunan nasional.
Analysis of fraudulent financial report from the perspective of a fraud hexagon M. Faqih Nadhim; Catur Ragil Sutrisno; Dina Amalia Mahmudah
Business, Accounting, and Knowledge Journal Vol 2 No 1 (2025): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i2.338

Abstract

This study aims to test the effect of the fraud hexagon theory on the Fraudulent Financial Report. The fraud hexagon theory is composed of six elements: pressure, capability, collusion, opportunity, rationalization, and ego. Measurement of elements through variables of financial targets, financial stability, ineffective monitoring, CEO education, political connections, external auditor quality, rationalization, and CEO duality. The population used in the study were State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2021. The data used were secondary data in the form of company financial reports. The sampling technique used was purposive sampling, while the analysis technique used was partial least squares structural equality modeling (PLS-SEM). Based on purposive sampling, there were 21 companies selected for five years, or 105 observations, as research samples. This study found that financial targets, financial stability, rationalization, and CEO duality had a positive effect on financial statement fraud, and CEO education, political connections, and external auditor quality were proven to have no effect on financial statement fraud. While ineffective monitoring had a negative effect on financial statement fraud. Theoretically, this study contributes to agency theory and fraud theory for the discussion of financial statement fraud. Practically, this study can be a consideration for current and prospective investors to be more careful in choosing companies to invest in, especially in State-Owned Enterprises (BUMN).
Auditor independence, CSR, and carbon risk in shaping earnings management: Moderation by good corporate governance Tamara Dian Puspitawati; Catur Ragil Sutrisno; Dina Amalia Mahmudah
Business, Accounting, and Knowledge Journal Vol 3 No 1 (2026): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v3i1.753

Abstract

This study examines the relationship between auditor independence, corporate social responsibility (CSR), and carbon risk on earnings management, with good corporate governance (GCG) serving as a moderating variable. The research focuses on consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Using a purposive sampling technique, the final sample consists of firms that consistently published annual and sustainability reports throughout the observation period. Data analysis is conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM), supported by WarpPLS 7.0 software. The empirical findings reveal that auditor independence does not significantly influence earnings management practices. In contrast, corporate social responsibility is found to have a negative effect on earnings management, indicating that firms with stronger CSR engagement tend to exhibit lower levels of earnings manipulation. Meanwhile, carbon risk shows a positive and significant effect on earnings management, suggesting that higher exposure to carbon-related risks encourages managerial discretion in financial reporting. Furthermore, the moderating analysis demonstrates that good corporate governance does not moderate the relationship between auditor independence and earnings management, nor does it moderate the effect of carbon risk. However, good corporate governance strengthens the negative relationship between corporate social responsibility and earnings management. These findings contribute to the literature by highlighting the role of sustainability-related factors and governance mechanisms in shaping earnings management behavior. Practically, the results emphasize the importance of effective governance structures and CSR implementation in enhancing financial reporting quality.
Co-Authors Adriyani, Komala Adriyani, Komala Agung Prasetya, Nanda Akhmad Samsul Ulum Amalia M.Si SE. Ilmiani Andi Kushermanto Anggrainy Putri Ayuningrum Ceacilia Srimindarti Choliq Sabana Dian Priatiningsih Dina Amalia Mahmudah Dwi Agustina Dwi Ario Fajar fitri, fitriyana fitri, fitriyana fitriyana fitri Habib Khoiri Intan Setyawati Juwita, Mariam Intan Kamalina Din Jannah Khoiri, Habib Komala Adriyani Komala Ardiyani M. Faqih Nadhim Misbahul Huda Muhamad Haryanto Muhammad Shofiyuddin Nanda Agung Prasetya Pancawati Hardiningsih Prasetya, Nanda Agung Rekta Gizarelli Riris Anggita Salman Al Farisi Salman Al Farisi, Salman Sri Puji Astuti Syafnita M.Si SE. Tamara Dian Puspitawati Titi Rahayu Prasetiani Titi Rayahu Prasetiani Tsamara Ubad Badrudin Zahro Zahro