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All Journal Jurnal Dimensi Jurnal Akuntansi Aktual Jurnal Ekonomi Dan Bisnis Pena : Jurnal Ilmu Pengetahuan dan Teknologi DEDIKASI PKM Jurnal Litbang Kota Pekalongan Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan Journal of Vocational Studies on Applied Research PENA ABDIMAS : Jurnal Pengabdian Masyarakat NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Amanah Mengabdi Business, Accounting, and Knowledge Journal
Dina Amalia Mahmudah
Prodi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Pekalongan
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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.
Penguatan Berpikir Kreatif dan Keberanian Promosi Produk dalam Menumbuhkan Jiwa Kewirausahaan Siswa SMK Mahmudah, Dina Amalia; Prasetiani, Titi Rahayu; Mahirun, Mahirun; Ayuningrum, Anggrainy Putri; Citradika, Didha Putri
AMANAH MENGABDI Vol. 2 No. 2 (2025): AMANAH MENGABDI
Publisher : YAYASAN PENDIDIKAN MULIA BUANA (YPMB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70451/pkm.v2i2.718

Abstract

Pengembangan jiwa kewirausahaan siswa Sekolah Menengah Kejuruan (SMK) memerlukan kemampuan berpikir kreatif serta keberanian dalam mempromosikan produk hasil karya. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan berpikir kreatif, pemahaman kewirausahaan, dan kepercayaan diri siswa dalam mempresentasikan produk. Kegiatan dilaksanakan pada siswa tim kewirausahaan SMK Negeri 3 Kota Pekalongan melalui metode pelatihan dan pendampingan yang meliputi penyampaian materi, diskusi interaktif, praktik kelompok, serta simulasi mini pitch. Materi yang diberikan mencakup teknik brainstorming, SCAMPER, mind mapping, design thinking, serta komunikasi bisnis melalui storytelling. Evaluasi dilakukan menggunakan pre-test dan post-test dengan skala Likert. Hasil kegiatan menunjukkan peningkatan skor pada seluruh indikator, terutama pada pemahaman teknik berpikir kreatif dan kepercayaan diri dalam mempromosikan produk. Temuan ini menunjukkan bahwa integrasi pelatihan kreativitas dan komunikasi bisnis efektif dalam menumbuhkan jiwa kewirausahaan siswa SMK
Impact of Fintech on Student Lifestyle In Pekalongan City, Indonesia Dina Amalia Mahmudah; Muhammad Milzam
Journal of Vocational Studies on Applied Research 2021: JVSAR, Volume 3 Issue 1 Year 2021 (April 2021)
Publisher : Vocational College of Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.175 KB) | DOI: 10.14710/jvsar.v3i1.10917

Abstract

This research aimed to know the effect of fintech to students' lifestyle in Pekalongan City. The subjects of this study were 100 university students who were 18-22 years old. The data were collected using interview and questionnaire. The data analysis of this research using descriptive statistical analysis. The result of this research showed that the decision to take a lending online or not is influenced by several reasons. There were 47% of students use PTP Lending to fulfill their desires not their needs. Electronics are the items most bought from the loan money.
Corporate social responsibility and financial performance: managerial ownership as the moderating variable Theresia Angelina Susanto; Akhmad Samsul Ulum; Dina Amalia Mahmudah
Business, Accounting, and Knowledge Journal Vol 1 No 1 (2024): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i1.188

Abstract

This research aims to provide empirical evidence about the influence of corporate social responsibility (CSR) on financial performance, with managerial ownership as a moderating variable. The sample in this research is property and real estate companies that registered with Exchange Effect Indonesia in the years 2016–2020. Sample study This is a total of six companies with 30 observations. Analysis of this research data using SEM-PLS. The results of the study with SEM-PLS show that CSR is influential and positive for performance finance, which is measured by ROE and growth income. Managerial ownership cannot moderate the relationship between CSR and financial performance, which is measured using ROE, but managerial ownership is able to moderate the connection between CSR and performance finance, which can be measured using growth income.
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 Ahmad Syaiful Affa Akhmad Samsul Ulum Alisa, Inayah Risqi Andi Kushermanto Anggrainy Putri Ayuningrum Ari Muhardono Catur Fatchu Ukhriyawati Catur Ragil Sutrisno Chalimah Danang Satrio Dewi Yuniar Magetana Dewi, Kartika Sandra Didha Putri Citradika Dwi Agustina Farah Ulayya Fathia Zulfa Fitriansyah, Dimas Ina Mutmainah Juwita, Mariam Intan Kalina Faradisa Widodo M. Faqih Nadhim Mahirun Mahirun Muhammad Baqo Muhammad Milzam Nadia Chusna Chotimah Rika Adriyana Supajar Bayu Aji Tamara Dian Puspitawati Theresia Angelina Susanto Titi Rahayu Prasetiani Tsamara Tsamara