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All Journal International Journal of Social and Management Studies (IJOSMAS) Madani: Multidisciplinary Scientific Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE IIJSE Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Masyarakat dan Riset Pendidikan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management SWAGATI: Journal of Community Service JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Journal of Ekonomics, Finance, and Management Studies
Dinesh Basti Farani
Politeknik Negeri Madiun
Religion 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Peran Risiko Operasional dalam Memoderasi Pengaruh Corporate Governance Terhadap Financial Statement Fraud Farani, Dinesh Basti
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol. 2 No. 1 (2022): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v2i1.4784

Abstract

Dinesh Basti Farani. Peran Risiko Operasional dalam Memoderasi Pengaruh Corporate Governance terhadap Financial Statement Fraud (Studi pada Bank Umum yang Terdaftar di BEI).Peningkatan kecurangan pelaporan keuangan yang dilakukan perusahaan publik akan meningkatkan kekhawatiran di kalangan masyarakat, termasuk investor, auditor, kreditur dan pemangku kepentingan lainnya. Aktivitas fraud yang dilakukan oleh perusahaan berpotensi meningkatkan biaya risiko operasional, yakni berupa denda atau sanksi yang harus ditanggung apabila perusahaan terdeteksi melakukan penipuan (fraud). Corporate governance merupakan salah satu cara untuk mengurangi tindakan-tindakan ilegal yang dilakukan oleh pihak manajemen, khususnya yang terkait dengan kecurangan laporan keuangan perusahaan.Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh corporate governance terhadap financial statement fraud pada perusahaan perbankan yang terdaftar di BEI dengan dimoderasi oleh risiko operasional. Pengembangan model penelitian dilakukan dengan mengkaji dan menganalisis ulang baik pengaruh langsung antara corporate governance terhadap financial statement fraud, maupun pengaruh tidak langsungnya melalui peran moderasi risiko operasional.Sampel yang digunakan dalam penelitian ini adalah Bank Umum yang terdaftar di BEI. Berdasarkan kriteria populasi yang ditetapkan, maka diperoleh jumlah populasi sebanyak 25. Teknik pengambilan sampel yang digunakan adalah metode sensus, dengan periode pengamatan selama tiga tahun, sehingga total unit data yang diolah adalah sebanyak 75 unit. Analisis data menggunakan model analisis regresi moderasi dengan metode Moderated Regression Analysis (MRA), yang dilakukan melalui bantuan software SPSS versi 23.Hasil penelitian menunjukkan bahwa pelaksanaan corporate governance dapat meningkatkan tindakan financial statement fraud yang dilakukan oleh Bank. Sebaliknya interaksi pelaksanaan corporate governance dengan risiko operasional dapat menurunkan tindakan financial statement fraud yang dilakukan oleh Bank. Temuan penelitian memberikan indikasi bahwa ketika Bank mengkalkulasi besarnya risiko operasional dalam pengelolaan bisnis mereka, maka tindakan kecurangan pada publikasi laporan keuangan akan dikurangi atau diturunkan. Bagi penelitian selanjutnya disarankan untuk menggunakan pengembangan model analisis berdasarkan kapitalisasi pasar sehingga bisa didapatkan hasil analisa secara lebih komprehensif.
Peran Ekonomi Kreatif Melalui UMKM Dalam Mewujudkan Pariwisata Berkelanjutan Haeril; Dinesh Basti Farani; Jemadi; Sulaiman Efendi Siregar; Eko Budi Lestari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.5788

Abstract

The purpose of this study is to determine and analyze the role of the creative economy through MSMEs in realizing sustainable tourism. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are that the creative economy through MSMEs has a very important role in realizing sustainable tourism. There are several ways for the creative economy through MSMEs to realize sustainable tourism including the advancement of local culture, development of local products and services, innovation and collaboration, increasing local community participation, homestays and local investment, and environmental preservation.
Analysis of the Role of Financial Technology in Facilitating Access to Capital for MSMEs: A Case Study of Madiun City Farani, Dinesh Basti; Prihatinta, Triana; Wardani, Galuh Kusuma
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1: Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8566

Abstract

This study aims to analyze the role of financial technology (fintech) in facilitating access to capital for Micro, Small, and Medium Enterprises (MSMEs) in Madiun City. The method used is a qualitative descriptive approach based on literature review and the latest secondary data from the Financial Services Authority (OJK), Bank Indonesia, and academic publications from the period 2023–2025. The results of the study indicate that fintech mechanisms, particularly peer-to-peer (P2P) lending, can improve MSME access to capital through fast fund disbursement processes, simple administrative requirements, and minimal physical collateral. In 2024, fintech lending to MSMEs in Madiun City reached Rp132 billion, a significant increase compared to the previous year. Nationally, outstanding P2P lending reached Rp80.07 trillion as of February 2025, with a significant contribution to the productive sector. However, low digital financial literacy, data security issues, and the prevalence of illegal lending remain major challenges. This study recommends structured improvements in digital financial literacy, strengthened adaptive oversight by the OJK, and multi-stakeholder collaboration between the government, fintech providers, and universities to build an inclusive and sustainable digital financial ecosystem for MSMEs.
Socialization of the Use of Google Gemini to Improve the Quality of Financial Management and Marketing of MSMEs in Indonesia: Penelitian Nadjah Thalib; Dewi Mariam Widiniarsih; M.Pahlan; Dinesh Basti Farani; Vidya Ramadhan Putra Pratama
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3962

Abstract

This Community Service (PkM) activity aims to improve the quality of Financial Management and Digital Marketing of Micro, Small, and Medium Enterprises (MSMEs) through socialization and intensive training on the use of Google Gemini (Generative AI Model). MSMEs in the focus areas (Merauke, South Sumatra, Central Java, Makassar, and Palangkaraya) often face bottleneck challenges in accurate financial recording and creating effective marketing content strategies, which limits their growth and competitiveness. The PkM program was implemented for ten days in the month of [Mention Month/Year of PkM] with a blended training method (virtual and limited face-to-face) and specific case mentoring .The PkM participants consisted of 150 MSMEs (30 participants per location) operating in the service, trade, and processing sectors. The training materials covered (a) the use of Gemini to create daily cash report templates and calculate the cost of goods sold (COGS); and (b) the use of Gemini to formulate marketing content and copywriting strategies tailored to the local target market. Evaluation was conducted through measuring the increase in AI-Financial and AI-Marketing literacy (pre-test and post-test) as well as output prototypes (simple financial reports and marketing campaigns ) produced by participants. The PKM results showed a significant increase in participants' understanding of the Gemini application for both functions (the average post-test score increased$\approx 38\%$compared to the pre-test). Participants successfully created a more structured daily cash report prototype and a more creative marketing campaign . This activity concluded that Google Gemini functions as a user-friendly and effective management tool , capable of quickly overcoming administrative and creative challenges for MSMEs, ultimately supporting increased operational efficiency and market share .
Socialization of the Use of Meta AI to Improve the Quality of MSME Marketing Content and Increase Sales Quantity: Penelitian Basnendar Herry Prilosadoso; Dinesh Basti Farani; Rahmawati Yuliani; Priyono Sadjijo; Afen Prana Utama Sembiring
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.4286

Abstract

Competition in the digital market requires Micro, Small, and Medium Enterprises (MSMEs) to consistently produce attractive, persuasive, and high-quality marketing content . MSMEs at the village and regional levels, such as community service partners in West Java, Central Java, East Java, and Medan (North Sumatra) , face major obstacles in the form of limited human resources and copywriting and design skills, which results in stagnant sales quantities. This community service research aims to address these gaps through Socialization and Hands-on Training on the Utilization of Generative Artificial Intelligence Technology (Meta AI) . The training program focuses on the practical application of Meta AI for brainstorming content ideas, drafting effective promotional narratives, and optimizing customer chatbot strategies . The implementation method involves (1) Focus Group Discussion (FGD) to map the specific needs of MSMEs in each location, (2) Intensive training for 10 days, and (3) Mentoring and practical evaluation for two months. Post-training evaluation results showed a dramatic increase in the variety and quality of digital marketing content produced, supported by an 18% increase in average sales volume for MSMEs actively implementing the AI ​​tools . This success confirms that easily accessible AI adoption is a crucial strategy for increasing the competitiveness of regional MSMEs and accelerating digital economic inclusion.
Co-Authors Afen Prana Utama Sembiring Amri, Lala Hucadinota Ainul Amri, Whan Augustin Ainul Arifin, Ressa Nidya Dewi Mariam Widiniarsih Dyah Ayu Kunthi Puspitasari Eko Budi Lestari Haeril I Wayan Aditya Tariana Jemadi Kusuma Aghdi Rahwana Lala Hucadinota Ainul Amri M.Pahlan Mudofir, Imam Muhamad Risal Tawil Muhammad Taali Nadjah Thalib Prihatinta, Triana Prilosadoso, Basnendar Herry Priyono Sadjijo Puspitasari, Dyah Ayu Kunthi Rahmawati Yuliani Riza Dessy Nila Ayutika Subkhan, Muhammad Fajar Sulaiman Efendi Siregar Supriyanto, Muhammad Suseno Hendratmoko Vidya Ramadhan Putra Pratama Wardani, Galuh Kusuma