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All Journal Jurnal Manajemen dan Bisnis Sriwijaya JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN I-Finance Journal Journal of Accounting and Investment Indonesian Journal of Sustainability Accounting and Management SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Kewirausahaan dan Bisnis Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT International Journal of Economics Development Research (IJEDR) Sricommerce: Journal of Sriwijaya Community Services Jurnal Ekuilnomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Unram Journal of Community Service (UJCS) Journal of International Conference Proceedings Jurnal Ilmiah Ilmu Terapan Universitas Jambi Eduvest - Journal of Universal Studies Indonesian Journal of Sustainability Accounting and Management Jurnal Informatika Ekonomi Bisnis IIJSE International Journal Multidisciplinary Science Indonesian Journal of Community Engagement
HASNI YUSRIANTI
Universitas Sriwijaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Social Sciences Other

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Training of Cash Waqf Management on Da'i and Mubaligh Soediro, Achmad; Kusumawardani, Media; Farhan, Muhammad; Adhitama, Fardinant; Yusrianti, Hasni; Patmawati, Patmawati; Budiman, Anton Indra
Sricommerce: Journal of Sriwijaya Community Services Vol. 3 No. 2 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i2.99

Abstract

Community Service Implementation Activities with the theme "Socialization and Education of Cash and Productive Waqf on Da'i Mubaligh in South Sumatra" were carried out at the end of November 2021 through an online system and this service activity was responded well by the participants. This can be seen from the evaluation that is filled in through the google form. Good responses regarding service activities are broadly divided into at least two things: first, this activity is able to increase participants' knowledge and; both presenters mastered the material presented well. Some participants suggested doing similar activities on a regular basis with deepened material. Suggestions for the next activity is that this activity is carried out face-to-face so that this activity is more interactive between the presenters and participants. In addition to providing an interactive impact, face-to-face can also provide a good relationship between Sriwijaya University and the Regional Management of the Indonesian Dai Association of Palembang.
Financial Management Training As An Effort To Improve The Reliability Of Preparation Of Financial Statements Khamisah, Nur; Hakiki, Arista; Nida, Rahma; Yusrianti, Hasni; Sitepu, Christian Damar Sagara
Sricommerce: Journal of Sriwijaya Community Services Vol. 4 No. 1 (2023): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v4i1.128

Abstract

Financial Statement is one of very important element in business, because it is an output that can give information for user as base for taking decision. The problems faced cooperative employees of PT PUSRI Palembang are, they not yet understand about financial management in compile report effective and efficient finance. Financial management need understood for cooperative manager, because its related with  the reliability of information in financial statement cooperative .  This community service activity aims to provide knowledge and skills regarding financial management in order to increase the reliability of financial statement to the target group, namely the PT PUSRI Palembang employee cooperative. Activity devotion done with method outreach and training . Benefit from activity devotion to employees  cooperative PT PUSRI Palembang is expected become useful input for participants activity capable to manage financial in a effective and efficient manner so the cooperative  objective can optimally achieved. Besides it, with knowledge management good finances owned by the participants  can used as consideration in taking decision related finance nor direction policy business in a manner more broad .
Edukasi Akuntansi dan Penyusunan Laporan Keuangan untuk Pelaku Usaha Produktif di Desa Burai, Ogan Ilir Novriansa, Agil; Muthia, Fida; Yusrianti, Hasni; Aryanto, Aryanto
Sricommerce: Journal of Sriwijaya Community Services Vol. 4 No. 2 (2023): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v4i2.154

Abstract

UMKM membutuhkan peran pihak-pihak yang memberikan edukasi terkait pengelolaan usahanya. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan edukasi mengenai akuntansi dan penyusunan laporan keuangan untuk pelaku usaha produktif di Desa Burai, Ogan Ilir.  Kegiatan ini dilakukan pada bulan September tahun 2023 dengan dua rangkaian kegiatan berupa forum group discussion (FGD) dan pelatihan dengan metode ceramah, tutorial dan diskusi. Peserta kegiatan ini berjumlah 25 pelaku usaha produktif yang bergerak dalam bidang usaha tenun songket dan makanan (kerupuk/kemplang/pempek), namun hanya 24 peserta yang mengikuti pre-test dan post-test secara lengkap. Hasil FGD menunjukkan bahwa para pelaku usaha produktif di Desa Burai masih mengelola usahanya secara tradisional dan penuh keterbatasan, tidak melakukan pencatatan keuangan atas transaksi kegiatan usahanya, dan tidak memiliki laporan keuangan. Setelah mendapatkan pelatihan edukasi akuntansi dan pelaporan keuangan, terdapat perbedaan yang signifikan secara statistik antara nilai rata-rata hasil pre-testdan post-test peserta. Hal ini mengindikasikan bahwa kegiatan pelatihan edukasi akuntansi dan penyusunan laporan keuangan sudahberjalandenganefektif dan pelaku usaha produktif di Desa Burai mengalami peningkatan pemahaman yang signifikan.Kegiatan edukasi ini diharapkan membantu pelaku usaha produktif di Desa Burai untuk mulai menerapkan pencatatan keuangan sesuai dengan prinsip akuntansi dan mereka dapat membuat laporan keuangan yang berguna dalam menunjang perkembangan usaha dan memperoleh akses modal dari institusi keuangan.
Financial Accounting Software Application for MSME Members of Baitul Maal Wat Tamwil (BMT) in South Sumatra Soediro, Achmad; Kusumawardani, Media; Farhan, Muhammad; Adhitama, Fardinant; Yusrianti, Hasni
Sricommerce: Journal of Sriwijaya Community Services Vol. 5 No. 2 (2024): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v5i2.181

Abstract

Implementation of Community Service Activities with the theme "Creation and Training of Financial Accounting Software Applications for Members of Baitul Maal wat Tamwil (BMT) Micro, Small, and Medium Enterprises (MSMEs) in South Sumatra." This community service activity received positive responses from participants, as evidenced by evaluations submitted through a Google Form. The favorable responses regarding the community service activity can be broadly categorized into at least two aspects: firstly, the activity effectively enhanced participants' knowledge, and secondly, the presenters demonstrated a strong command of the delivered content. Several participants recommended conducting similar activities periodically, with a focus on delving deeper into specific topics.
Increasing Financial Management Competency Through Basic Accounting Training for Small and Medium Enterprises in Malaysia Meutia , Inten; Yusrianti, Hasni; Novriansa , Agil; Yaacob, Zulnaidi
Unram Journal of Community Service Vol. 6 No. 1 (2025): March
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i1.733

Abstract

Financial management issues are inextricably linked to the growth of SMEs since effective financial management necessitates accounting knowledge, which not all SMEs possess. This is because human resources lack the skills and knowledge necessary for effective business management. The goal of financial management training is to assist SMEs in figuring out the best selling price for their goods and in improving and streamlining the management of basic financial reports for companies they have operated by moving from manual to digital models. The first steps of the training process involve teaching participants the value of financial reports and how to create basic financial reports. Strategies for figuring out selling prices for the goods being sold are explained and helped with. Thirty small and medium-sized businesses (SMEs) in Balik Pulau, Penang, Malaysia, received this training and mentoring
The Influence of Profit Pressure, Earning Management, and Good Corporate Governance on Fraudulent Financial Reports Muhammad Nur Salim; Aspahani Aspahani; Hasni Yusrianti
Jurnal Ekuilnomi Vol. 7 No. 1 (2025): Ekuilnomi Vol 7(1) Februari 2025
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/99k6mf19

Abstract

This study aims to analyze the effect of Profit Pressure, Earning Management, and Good Corporate Governance on Fraudulent Financial Reporting (FFR) in transportation companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sample consists of 34 companies selected using purposive sampling, and the data were analyzed using panel data regression with the Common Effect Model (CEM). The results indicate that Profit Pressure and Earning Management have no significant effect on Fraudulent Financial Reporting. However, Good Corporate Governance has a significantly positive effect in reducing FFR, although some indicators, such as the frequency of audit committee meetings, show no significant impact. This study highlights the importance of implementing good corporate governance principles to prevent financial statement manipulation and enhance reporting integrity
Impact of Information Disclosure on Banking Risk Febriany, Novita; Marwa, Taufiq; Suhel, Suhel; Yusrianti, Hasni
Journal of International Conference Proceedings Vol 7, No 5 (2024): 2024 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i5.3682

Abstract

This study examines the impact of information disclosure on the management of banking risks based on previous research. Various studies show that better disclosure in financial reports can reduce the uncertainty faced by external parties such as investors, regulators, and creditors, as well as improve the efficiency of risk management by the bank's management. This study explains that transparency can strengthen the trust relationship between the bank and its customers, and can minimize risk management in decision-making. On the other hand, lack of transparency or insufficient disclosure can increase uncertainty and may lead to higher risks in decision-making, which can ultimately affect the financial stability of the bank. Increasing transparency in the disclosure of both financial and non-financial information is expected to help reduce bank risks and enhance the overall stability of the financial system.
Implementation Of Big Data Analytics In Improving Audit Quality And Decision Making Systematic Review In The Period 2018-2024: Systematic Literature Review Sihombing, Belandina Anita Sere; Saftiana, Yulia; Yusrianti, Hasni
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4677

Abstract

This study is a systematic literature review (SLR) that aims to investigate the application of Big Data Analytics (BDA) in improving audit quality and data-driven decision-making processes in sectors affected by the COVID-19 pandemic, such as energy, education, and logistics. Using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method, this study follows the stages of identifying, screening, selecting, and synthesizing literature from various relevant academic sources. Through an analysis of studies published in the period 2018 to 2024, the main findings show that BDA has the potential to improve audit efficiency, accelerate risk identification, and assist in more informed and data-driven decision-making in these sectors. This study also highlights significant gaps in existing research, especially related to the application of BDA in the non-financial sector. Therefore, the results of this study can be an important reference for future research, which aims to fill the knowledge gap on the adoption and implementation of BDA in less frequently discussed sectors, as well as to support broader digital transformation post-pandemic.
Systematic Literature Review (SLR): Analysis of Financial Economic Reporting Fraud Detection Models Based on Hybrid Machine Learning and Psychological Factors Martiza, Berlika Sharla; Yusrianti, Hasni; Wahyudi, Tertiarto
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 3 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i3.7867

Abstract

Financial reporting fraud is a major challenge that threatens the integrity of financial markets. Hybrid Machine Learning (HML) offers great potential in detecting increasingly complex fraud, but its integration with psychological analysis is still limited. This study uses the Systematic Literature Review (SLR) approach with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method to identify trends, challenges, and opportunities in the application of HML for detecting financial reporting fraud. Data were collected from various leading academic databases, such as ScienceDirect, Web of Science, IEEE Xplore, SINTA, SCOPUS, and ProQuest, with relevant keywords. The selection process was carried out through the stages of identification, screening, eligibility evaluation, and inclusion, resulting in 27 main articles published between 2017-2025 from various countries. This study found that financial reporting fraud detection has developed significantly with the integration of HML and psychological factor analysis. Most studies focus on quantitative approaches based on Machine Learning (ML), Deep Learning (DL), and Big Data Analytics , with the main variables being financial ratios, corporate governance, and psychological factors. However, a multidisciplinary approach that combines AI techniques, forensic auditing, and psychological insights is still needed. These findings contribute to identifying research gaps and directions for the development of more comprehensive fraud detection models.
The Role of Carbon Pricing Policy on ESG Performance in Asia Countries Inten Meutia; Zulnaidi Yaacob; Hasni Yusrianti; Shelly F Kartasari
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.1005

Abstract

This study analyses the relationship between countries’ regulatory context and Environment, Social, and Governance (ESG Performance). Little attention has been paid to how carbon pricing policy influences companies’ ESG performance. This study uses data from 2,600 companies from 11 countries in Asia, both with and without carbon policies, to test whether there is a difference in ESG scores between the two groups of countries. This study found that the ESG score in countries with carbon pricing policies is lower than the ESG in countries without carbon pricing policies. This difference proved to be significant. In the context of this research, Environment Modernization Theory has not been proven to be able to encourage corporate reporting activities and improve corporate environmental, social, and government (ESG) performance. The implications of this study highlight the need for a critical reassessment of carbon pricing policies, further research into their effectiveness, and a focus on regional differences to enhance ESG performance in Asia. This is the first research considering carbon pricing policy regulation in the study of ESG, especially in Asia.
Co-Authors Abdi Satria Abdul Bashir ABDUL BASHIR, ABDUL Adhitama, Fardinant Adhitama, Fardinant Agil Novriansa Agusman Sianturi Ahmad Fadhil Yusof Ahmad Raihan Amin Aprini, Hidayah Arasta, Melisa Fitrani Aryanto Aryanto Aryanto Aryanto Asfeni Nurullah Asmaul Husna ASPAHANI ., ASPAHANI Budiman, Anton Indra Budiman, Anton Indra Christian Damar Sagara Sitepu Emylia Yuniarti Ermadiani, Ermadiani Febriany, Novita Fida Muthia Fikriyansyah, Ahmad Fuadi, Irwan Gusdian, Silka Hakiki, Arista Handayani, Muthi'a Hasna Nirwana Hendra Susanto Ichsan Hamidi Ika Sasti Ferina, Ika Sasti Inten Meutia Jesica Ramadanty Kemas Muhammad Husni Thamrin Khamisah, Nur Martiza, Berlika Sharla Marwa, Taufiq Media Kusumawardani, Media Meutia , Inten Muhammad Farhan Muhammad Farhan Muhammad Nur Salim Muthia, Fida Nida, Rahma Novelia, Rizka Novriansa , Agil Nur Khamisah Nur Triyani Oktavia, Deta Trinalti Patmawati Patmawati Patmawati Patmawati Patmawati, Patmawati Putri, Ira Hutami Rahma Nida Relasari, Relasari RIKA HENDA SAFITRI, RIKA Rika Henda Safitri, Rika Henda Septriana, Sinta Shelly F Kartasari Shelly F. Kartasari Sihombing, Belandina Anita Sere Silka Gusdian Sitepu, Christian Damar Sagara Soediro, Achmad Suhel Suhel Susetyo, Didik Suthawan Prukumpai Syalwa, Mutiara Tertiarto Wahyudi Thamrin, Kemas Muhammad Husni Tien Norma Habsari Tjandrakirana, Rina Triyani, Nur Wendra Aliffandi Yaacob, Zulnaidi YORDI RIZKI HIMAWAN Yulia Saftiana YULIA SAFTIANA, YULIA Yusnaini ., Yusnaini Zulnaidi Yaacob